Model Peningkatan Akuntabilitas Keuangan melalui Optimalisasi Sistem Informasi Keuangan dan Kompetensi Aparatur Desa
Abstract views: 251 | PDF downloads: 278
Abstract
This research aims to test the financial system optimization model and apparatus competency to increase village financial accountability. This research is motivated by an obstacle in the use of the financial system which is not yet optimal because it is predicted that there are still many village officials who are not yet able to use it. Descriptive and verification methods were used to test the model. This research came from 351 members of the population consisting of heads of financial affairs or financial operators in the Village Government in Tasikmalaya Regency. Sampling was carried out using a non-probability sampling technique with a purposive sampling method with the criteria of a village government that had implemented a village financial system (Siskeudeus), so the sample size in this study was 56 villages. Each village is represented by one sample person to be used as a respondent. The results of this research show that the village financial system is in good condition, ready to be used, and statistically has a significant positive effect on financial accountability. Different results were found in that the competence of village officials was deemed inadequate in the attitude category, so that this condition reduced the level of village financial accountability.
References
Arina, A. I. S., Masinambow, V. A. J., & Walewangko, E. N. (2021). Pengaruh Dana Desa Dan Alokasi Dana Desa Terhadap Indeks Desa Membangundi Kabupaten Minahasa Tenggara. Jurnal Pembangunan Ekonomi Dan Keuangan Daerah, 22(3), 22-41. https://doi.org/10.35794/jpekd.35490.22.3.2021
Barniat, Z. (2018). Otonomi Desa: Konsep Teoritis dan Legal. Jurnal Analisis Sosial Politik, 2(2), 25-40. https://doi.org/10.23960/jasp.v2i2.28
Busro, M. (2018). Teori-Teori Manajemen Sumber Daya Manusia. Prenada Media Group.
Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM). European Business Review, 26(2), 106-121. https://doi.org/10.1108/ebr-10-2013-0128
Humas. (2022). Pemanfaatan Dana Desa Tahun 2021 dan Prioritas Pemanfaatan Dana Desa Tahun 2022. Retrieved 2022 from https://setkab.go.id/pemanfaatan-dana-desa-tahun-2021-dan-prioritas-pemanfaatan-dana-desa-tahun-2022/
Jannah, R., Handajani, L., & Firmansyah, M. (2018). The Influence of Human Resources, Use of Information Technology and Public Participation to the Transparancy and Accountability of Village Financial Management. International Journal of Scientific Research and Management (IJSRM), 6(5), 373-385. https://doi.org/10.18535/ijsrm/v6i5.em03
Jaya, H. (2018). Analisis Sistem Informasi Akuntansi Penjualan Dan Penerimaan Kas Dalam Meningkatkan Pengendalian Intern ( Studi Kasus PT Putra Indo Cahaya Batam ). Measurement, 12(2), 152-167. https://doi.org//10.33373/mja.v12i2.1741
Lasmaya, S. M. (2016). Pengaruh sistem informasi SDM, kompetensi dan disiplin kerja terhadap kinerja karyawan. Jurnal Ekonomi, Bisnis, & Entrepreneurship, 10(1), 25-43.
Loupatty, L. G. (2022). Efektivitas Penerapan Aplikasi Siskeudes Sebagai Sistem Pengawasan Pengelolaan Keuangan Desa (Studi Komparatif Di Kota Ambon Dankecamatan Kairatu Kabupaten Seram Bagian Barat). Jurnal Ekonomi Dan Bisnis, 11(2), 697-709. https://doi.org/10.34308/eqien.v11i02.1137
Mangkunegara, A. P. (2017). Manajemen Sumber Daya Manusia Perusahaan. Remaja Rosdakarya.
Maulida, E. (2021). Efektivitas Penerapan Sistem Keuangan Desa Dalam Akuntabilitas Alokasi Dana Desa (Studi Kasus Desa Pakalongan Kecamatan Sodonghilir Kabupaten Tasikmalaya) Universitas Islam Negeri (UIN) Syarif Hidayatullah Jakarta].
Mentang, A., Sambiran, S., & Waworundeng, W. (2023). Akuntabilitas Pemerintah Dalam Penggunaan Dana Desa Pada Tahun 2021 Di Desa Tolok 1 Kecamatan Tompaso Kabupaten Minahasa. Jurnal Eksekutif, 3(3), 1-7. https://ejournal.unsrat.ac.id/index.php/jurnaleksekutif/article/view/49731
Novitasari, Y. E., Sopanah, A., & Anggarani, D. (2022). Analisis Akuntabilitas Pengelolaan Keuangan Desa. Conference on Economic and Business Innovation, 1598-1609.
Peraturan Menteri Keuangan (Permenkeu) Nomor 94/PMK.07/2021
Peraturan Menteri Keuangan Republik Indonesia No.222/PMK.07/2020 tentang pengelolaan Dana Desa
Puspasari, O. R., & Purnama, D. (2018). Implementasi Sistem Keuangan Desa dan Kualitas Laporan Keuangan Pemerintah Desa di Kabupaten Kuningan. Jurnal Kajian Akuntansi, 2(2), 145-159. https://doi.org/10.33603/jka.v2i2.1719
Ridwan, M. A. (2019). Analisis Peran Aplikasi Sistem Keuangan Desa (Siskeudes) Dalam Meningkatkan Kualitas Akuntabilitas Keuangan Desa Di Tinjau Dari Perspektif Ekonomi Islam (Studi Pada Desa Bogorejo, Kecamatan Gedong Tataan, Kabupaten Pesawaran UIN Raden Intan Lampung].
Rizki, V. L., & Sulistyan, R. B. (2022). Manajemen Sumber Daya Manusia. Widya Gama Press.
Romney, M. B., & Steinbart, P. J. (2018). Chapter 10: Processing integrity and availability controls. Accounting information systems (14th ed.). Pearson Education Limited.
Seputro, H. Y., Wahyuningsih, S. D., & Sunrowiyati, S. (2017). Potensi Fraud Dan Strategi Anti Fraud Pengelolaan Keuangan Desa. Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 2(1), 79-93. https://doi.org/10.51289/peta.v2i1.284
Sopanah, A., Fatoni, I., Danawanti, M. O., Harmadji, D. E., Mulia, E., Puspitosarie, E., Sari, Y. P., Zamzami, F., Faiz, I. A., Huda, I., Setiawan, A. R., Ulfah, A. K., & Arifin, J. (2020). Bunga Rampai Akuntansi Publik: Isu Kontemporer Akuntansi Publik. Scopindo Media Pustaka.
Sopanah, A., Hasan, K., Putra, S. K., & Rusdianti, I. S. (2023). Akuntabilitas publik organisasi nirlaba. Scopindo Media Pustaka.
Sumardjo, M., & Priansa, D. J. (2018). Manajemen Pengembangan Sumberdaya Manusia Konsep-konsep Kunci. Alfabeta.
Suryaningsih, N. K. (2020). Pengaruh Kompetensi Aparatur Pemerintah Desa, Partisipasi Pengguna, dan Usability System Terhadap Efektivitas Penerapan Sistem Keuangan Desa (Siskeudes) Universitas Pendidikan Ganesha]. Universitas Pendidikan Ganesha.
Yulianti, W., Kamaliah, & Rasuli. (2019). Pengaruh Kompetensi, Teknologi Informasi, Sistem Akuntansi, Internal Control terhadap Akuntabilitas Pemerintah Desa dalam Mengelola Keuangan Desa (Studi Empiris Di Kecamatan Pangkalan Kuras Kabupaten Pelalawan Tahun 2018). Jurnal Ekonomi, 27(4), 386-398. https://doi.org/10.31258/je.27.4.p.386-398
Copyright (c) 2023 Lilis Puspitawati, Kintan Amanda, Surtikanti Surtikanti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the works authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journals published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
