scholarly journals Pengaruh kompetensi aparatur desa, sistem pengendalian internal, pemanfaatan teknologi informasi dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa

2020 ◽  
Vol 2 (2) ◽  
pp. 162
Author(s):  
Enggar Wahyuning Pahlawan ◽  
Anita Wijayanti ◽  
Suhendro Suhendro

Accountability of village funds management is the responsibility of the village officers. Village officers should have good competency. Its can help village officer to manage village funds. Another thing in managing village funds besides of good internal controlling system is the use of information technology and public participation. This study aims to know the effect of competency of village officers, internal controlling system, use of information technology, and public participation on the accountability of village fund management. This study uses a quantitative approach for hypothesis testing. The instrument of this study is in the form of questionnaires and filled by respondents. The population in this study is all village officers in Sub-District of Grogol at Regency of Sukoharjo. The sampling technique of this study is purposive sampling with 40 respondents as the sample and analyzed by multiple linear regression. This study finds that the competency of village officers and public participation are significant on accountability of village funds management. Also, this study finds that internal controlling system and use of information technology are insignificant on accountability of village funds management.

Author(s):  
Ketsia Aprilianny Laya ◽  
Yusman Syaukat ◽  
Ma’mun Sarma Sarma

This study aims to test and analyze the effect of regulation, supervision system, village heads and village assistant on the performance of Village Fund Management in Bogor Regency. The sample consists of 51 respondents using purposive sampling technique, which consist of village officials (village head, village secretary, section head/head of affairs), village communities, village assistant, and local government representatives who handle village coaching and supervision in Bogor Regency. Data were analyzed using Likert scale instrument and multiple linear regression. The results showed that all the independent variables (regulation, supervision system, village head dan the village facilitator) have a siginificant effects on the success of Village Fund management if tested simultaneously (F test), but only the regulation variable had a significant effect on the management of Village Fund in Bogor Regency if a partial test was carried out (t test). The adjusted R-square value is 0,442 or 44,2% which means 44,2% of the success variable of Village Fund management can be explained by the four independent variables (regulation, supervision system, village head dan the village facilitator), while the remaining 55,8% explained by other independent variables outside the model in this study.   


2020 ◽  
Vol 30 (1) ◽  
pp. 226
Author(s):  
Ida Bagus Pramayoga ◽  
I Wayan Ramantha

Underlying this research are findings related to misuse and management of village funds in Gianyar District. This study aims to determine the effect of clarity of budget targets, competence of village officials, and leadership on accountability of village fund management in Gianyar District. The sample collection method used was a questionnaire and analyzed using Multiple Linear Regression analysis. Based on the results of the analysis conducted, it can be concluded that the clarity of the budget targets, the competence of the village apparatus, and leadership has a positive effect on the accountability of village fund management, which means that the clarity of the budget targets, the competence of the village apparatus, and the leadership of the related leaders are better. accountability of the management of village funds in the District of Gianyar.


Kursor ◽  
2020 ◽  
Vol 10 (2) ◽  
Author(s):  
Nisa Hanum Harani ◽  
Hanna Theresia Siregar ◽  
Cahyo Prianto

The realization of village welfare and improvement of Village development can be started from the financial management aspects of the village.  The village government has authority ranging from planning, implementation, reporting to accountability.  There are two important variables as the financial aspects, there is village income, and village expenditure.  The village budget process is a plan that will be compiled systematically. Planning has an association with predictions which is an indication of what is supposed to happen and predictions relating to what will happen.   To provide a  good village budget planning the village budget prediction feature is required. This prediction feature is done using data mining which is modeled i.e. multiple linear regression algorithm.  The variable is selected using a purposive sampling technique and the sample count is 29 villages.  Dependent variables are village Expenditure as Y, and independent variables i.e. village funds as  X1 and village funding allocation as X2.   The best values as validation were gained in the 3rd fold with a correlation coefficient of 0.8907, Mean Absolute Error value of 87209395.37, the value of Root Mean Squared Error of 114867675.6, Roll Absolute  Error  (RAE) Percentage was 42 %, and  Root  Relative  Squared Error was 44 %.


2020 ◽  
Vol 2 (2) ◽  
pp. 92-112
Author(s):  
Dara Fitrinanda ◽  
Linda Linda ◽  
Maya Febrianty Lautania

The purpose of this research is toexamine the effect of village officers competency, community participation and utilization of information technology on village fund management. Data was obtained through distributing questionnaires to 55 village officers from 11 villages in the city of Jantho Subdistrict, Aceh Besar District. Statistical testing using multiple linear regression analysis with SPSS application. The results showed that (1) the competence of the village officers, public participation, and utilization of information technology had a positive effect on village fund management, (2) the competence of village officers had a positive effect on village fund management, (3) public participation had a positive effect on village fund management. (4) the use of information technology has a positive effect on village fund management.   Keyword: Competency Village Officers, Public Participation, Information Technology, Village Financial Management.     Abstrak Penelitian ini bertujuan untuk menguji pengaruh kompetensi perangkat desa, partisipasi masyarakat dan pemanfaatan teknologi informasi terhadap pengelolaan keuangan desa. Data diperoleh melalui penyebaran kuesioner kepada 55 perangkat desa dari 11 desa di Kecamatan kota Jantho, Aceh besar. Pengujian statistik menggunakan analisis regresi linier berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa (1) kompetensi perangkat desa, partisipasi masyarakat, dan pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan desa, (2) kompetensi perangkat desa berpengaruh positif terhadap pengelolaan keuangan desa, (3) partisipasi masyarakat berpengaruh positif terhadap pengelolaan keuangan desa, (4) pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan desa.   Kata kunci: Kompetensi Perangkat Desa, Partisispasi Masyarakat, Teknologi Informasi, Pengelolaan Keuangan Desa.


2021 ◽  
Vol 2 (8) ◽  
pp. 531-543
Author(s):  
Wahyu Abdurrahman Rasidi Rasidi ◽  
Monika Tiarawati

The rapid development of business is supported by advancement in information technology media so that electronic commerce (e-commerce) comes to the ground such as Tokopedia, Bukalapak, Blibli, Lazada Shopee and JD.ID. This study analyzed and discussed the effect of convenience and trust on online purchasing decision on Blibli platform. The data processing in this study was done by using multiple linear regression with non-probabilty sampling technique used was judgmental sampling on a sample of 100 respondents. The results of this study indicated that convenience did not have significant effect on purchasing decision on Blibli website and trust has a significant and positive effect on purchasing decision on Blibli website.


2019 ◽  
pp. 133
Author(s):  
Kadek Agus Yogi Arta ◽  
I Ketut Yadnyana

Abstract: Effect of Quality of Human Resources, Organizational Commitment, Use ofInformation Technology on the Effectiveness of Accrual-Based SAP Implementation. Basedon knowing the influence of the quality of human resources, organizational commitment, andthe application of information technology on the effectiveness of applying accrual-basedgovernment accounting standards to SKPD Karangasem Regency. As many as 134 civilservants in the financial section are the population as well as samples from this study becausethe sampling technique used is saturated samples. multiple linear regression is the analysistechniques that used in this study,and the results show that the quality of HR, organizationalcommitment and the application of information technology have a positive influence on theeffectiveness of accrual-based SAP implementation in the SKPD of Karangasem Regency.


2018 ◽  
Vol 17 (1) ◽  
pp. 81
Author(s):  
Asrofi Langgeng Noerman syah

<p><em>This study aimed to determine the effect of the security and privacy, information technology readiness, perceived usefulness, and perceived ease the interest of the taxpayer in the annual tax return reporting via e-filling on KPP Pratama Tegal. This research subject is an individual taxpayer employees listed on KPP Pratama Tegal. Selected samples were 94 respondents using purposive sampling technique. Data obtained by distributing questionnaires. Analysis of data using multiple linear regression, and to determine the hypothesis used t-test and F-test</em><em>. </em><em> Results showed the security and privacy of variables and variables</em><em> perceived ease</em><em> significantly influence </em><em>of </em><em>taxpayer interest in reporting their annual tax return via e-filling on KPP Pratama Tegal. Meanwhile, variable information technology</em><em> and variable</em><em> readiness perception of usefulness does not affect the interest of the taxpayer in the annual tax return reporting via e-filling on </em><em> KPP Pratama Tegal.</em></p>


Author(s):  
Tisha Alya Arifiani ◽  
Sofyan Sjaf

ABSTRACTGovernment effort for increasing and leveling rural development done by village funds allocation as mandated by UU No. 6 Tahun 2014 about also by Goverment Regulation (PP) No. 60 Tahun 2014 about village funds that sourced from APBN. Referred to village funds purpose which is for increasing community welfare so for the management community should involve. The purpose from this research is analyzing how’s the community’s attitude and participation towards village funds management and to analyze how’s the level of inequality distribution of development results. The methods that being used in this research is quantitative methods supported with qualitative data and using analysis of multiple linear regression test. The results of this research shown if community’s attitude who joined village discussion tend positively and the participation level is high, while the community’s attitude who wasn’t join the village discussion tend negatively and the participation level is low. The community’s responses is affecting the transparency level and accountability of village funds management.Key words: community’s responses, village development, village funds-----------------------ABSTRAKUpaya pemerintah untuk meningkatkan dan memeratakan pembangunan desa dilakukan melalui pengalokasian dana desa sebagaimana amanat UU No.6 Tahun 2014 tentang Desa serta Peraturan Pemerintah (PP) No. 60 Tahun 2014 tentang Dana Desa yang bersumber dari APBN. Merujuk tujuan dari dana desa yaitu untuk meningkatkan kesejahteraan masyarakat maka pengelolaannya harus melibatkan masyarakat. Tujuan penelitian ini adalah untuk menganalisis bagaimana sikap dan partisipasi masyarakat terhadap pengelolaan dana desa serta untuk menganalisis bagaimana tingkat ketimpangan pendistribusian hasil pembangunan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif yang didukung data kualitatif dengan menggunakan analisis uji regresi linear berganda. Hasil penelitian menunjukkan bahwa sikap masyarakat yang mengikuti musyawarah desa cenderung positif dan tingkat partisipasinya tinggi, sedangkan masyarakat yang tidak mengikuti musyawarah cenderung memiliki sikap yang negatif dan tingkat partisipasi yang rendah. Respon masyarakat tersebut mempengaruhi tingkat transparansi dan akuntabilitas pengelolaan dana desa.Kata kunci: dana desa, pembangunan pedesaan, respon masyarakat


2017 ◽  
Vol 19 (1) ◽  
Author(s):  
Dahyar Daraba

ABSTRAK. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh program dana desa terhadap tingkat partisipasi masyarakat di Kecamatan Galesong Utara Kabupaten Takalar.  Penelitian ini menggunakan pendekatan kuantitatif yang bersifat korelasional.   Dengan teknik cluster random sampling diperoleh tiga desa dari Sembilan desa di Kecamatan Galesong Utara yaitu Desa Bontokaddopepe, Desa Tamalate dan Desa Pakkabba sebagai lokasi penelitian. Data diambil dari 55 responden dengan menggunakan kuisioner. Selanjutnya, data dianalisis dengan menggunakan regresi linear sederhana dengan bantuan program SPSS versi 16,00.        Hasil penelitian menjelaskan bahwa program dana desa dilaksanakan berdasarkan Rencana Pembangunan Jangka Menengah (RPJM) Desa yang sudah dijabarkan dalam Rencana Kerja Pemerintah (RKP) Desa dan Anggaran Pendapatan Belanja (APB) Desa. Partisipasi masyarakat desa dimulai sejak penyusunan RPJM, RKP Desa, APB (Desa), pelaksanaan pembangunan desa, dan memanfaatkan hasil-hasil pembangunan desa. Program dana desa berpengaruh positif dan signifikan terhadap tingkat partisipasi masyarakat desa. Dari persamaan regresi linear sederhana diperoleh informasi bahwa program dana desa mempunyai konstribusi sebesar 0,329 terhadap peningkatan partisipasi masyarakat. Nilai R2  terkoreksi sebesar 0,789. Nilai ini menjelaskan bahwa sebanyak 78,9 % variasi yang berbeda dari tingkat partisipasi masyarakat ditentukan oleh program dana desa pada taraf signifikansi   = 0,05. Kata Kunci: Dana Desa, Partisipasi Masyarakat.  ABSTRACT. This research aims to determine and analyze the influence   village fund program to the level  community participation in the North Galesong District  Takalar Regency. This research used a quantitative approach that was correlational. With random cluster sampling technique gained three villages of nine villages in the North Galesong District of Bontokaddopepe Village, this Village and Village Tamalate Pakkabba were the research location. Data taken from 55 respondents using questionnaires. Furthermore, the data were analyzed using simple linear regression with SPSS version 16.00.             The results of the research explained  the village fund programme implemented based on the Medium Term Development Plan (Plan) Villages that had been outlined in the Government Work Plan (RKP) Village and Budget (APB) Village. The participation of rural communities began RPJM, RKP Village, APB (village), rural development implementation, and it utilised the results  rural development. Village fund programme and a significant positive effected on the level of participation  rural communities. From simple linear regression equation obtained information  the village fund programme had a contribution amounting to 0.329 against public participation. R2 value corrected by 0.789. This value described that as many as 78.9% of  different variations  the participation rate = 0.05. Keywords: Village Fund, Public Participation.


2021 ◽  
Vol 1 (2) ◽  
pp. 219-240
Author(s):  
Muhammad Aryo Widiyoko

This study aims to determine and analyze the effect of implementing village fund policies and organizational culture on the performance of village officials. This research is explanatory and associative. The scope variables in this study consist of the implementation of village policies and organizational culture as independent variables and the village apparatus's performance as the dependent. The population in this study were all village officials in Sorong Regency, as many as 2,486 people. The sampling technique used is the Slovin sampling formulation using 100 respondents. The data collection method used a questionnaire with a Likert scale. The analysis technique used is multiple linear regression. The research results in this study are: (1) the implementation of the village fund policy partially has a significant effect on the performance of the village apparatus, (2) the organizational culture partially has a significant effect on the performance of the village apparatus. Village apparatus, (3) implementation of village fund policy Simultaneous organizational and village culture have a significant effect on the performance of village officials.


Sign in / Sign up

Export Citation Format

Share Document