Authors:

Putu Ika Sawitri, Gayatri Gayatri

Abstract:

“The purpose of this study was to determine the effect of clarity on budget targets, reporting systems and the competence in accountability of village fund management. This research was conducted on 27 villages in Denpasar City. Respondents in this study was 135 people with a purposive sampling method. Data collection was carried out using a questionnaire. The analysis technique used is multiple linear regression. Based on the research results, it shows that the clarity of budget targets, the reporting system and the competence of village officials have a positive and significant effect on the accountability of village fund management. Keywords: Budget; Reporting; Competence; Accountability.”

Keywords

Budget; Reporting; Competence; Accountability.

Downloads:

Download data is not yet available.

References

  • Adhayanto, O., Arianto, B., Winatawira, W., Suryadi, S., & Nurhasanah, N. (2019). The Evaluation of the Utilization of the 2018 Village Funds in Bintan District and Lingga District. Jurnal Bina Praja, 2(21), 125–136. https://doi.org/10.21787/jbp.11.2019.125-136
  • Afiah, N. N., & Azwari, P. C. (2015). The Effect of the Implementation of Government Internal Control System (GICS) on the Quality of Financial Reporting of the Local Government and its Impact on the Principles of Good Governance: A Research in District, City, and Provincial Government in Sou. Procedia - Social and Behavioral Sciences, 211, 811–818. https://doi.org/10.1016/j.sbspro.2015.11.172
  • Afrida, R. (2017). Pengaruh Kejelasan Sasaran Anggaran, Budaya Organisasi, Kualitas Sistem Pelaporan Terhadap Pengukuran Kinerja Instansi Pemerintah Daerah. Jurnal Universitas Negeri Padang, 3, 1–28. https://doi.org/10.1017/CBO9781107415324.004
  • Amalia, S. H. (2017). Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Di Kabupaten Musi Banyuasin. Journal of Chemical Information and Modeling, 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
  • Arta, I. M. A. S., & Rasmini, N. K. (2019). Pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Partisipasi Masyarakat Pada Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi, 26(1), 709–735. https://doi.org/10.24843/eja.2019.v26.i01.p26
  • Ash-shidiqqi, E. A., & Wibisono, H. (2018). Corruption and Village: Accountability of Village Fund Management on Preventing Corruption (Problems and Challenges). Journal of Indonesian Legal Studies, 3(02), 195–212. https://doi.org/10.15294/jils.v3i02.27524
  • Atmadja, A. T., Saputra, K. A. K., & Koswara, M. K. (2018). The influence of village conflict, village apparatus ability, village facilitator competency and commitment of local government on the success of budget management. Academy of Accounting and Financial Studies Journal.
  • Aulia, P., Agusti, R., & Julita. (2018). Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, Pemanfaatan Teknologi Informasi, dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa di Kabupaten 50 Kota. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 1(1), 1–15.
  • Aziz, A. (2016). Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten & Kota Di Jawa Timur. EKSIS, 11(1), 86–101. https://doi.org/10.25273/jap.v7i1.1823
  • Azlina, N., Hasan, A., Desmiyawati, & Muda, I. (2017). The effectiveness of village fund management (case study at villages in coastal areas in Riau). International Journal of Economic Research.
  • Boučková, M. (2015). Management Accounting and Agency Theory. Procedia Economics and Finance, 25(15), 5–13. https://doi.org/10.1016/s2212-5671(15)00707-8
  • Dewi, N. F., Azam, S. . F., & Yusoff, S. K. M. (2019). Factors Influencing the Information Quality of Local Government Financial Statement And Financial Accountability. Management Science Letters, 9(9), 1373–1384. https://doi.org/10.5267/j.msl.2019.5.013
  • Efrizar, R., Hardi, & Wiguna, M. (2017). Pengaruh Kejelasan Sasaran Anggaran, Akuntabilitas Publik, dan Sistem Pelaporan Terhadap kinerja Manajerial (Studi Empiris Pada SKPD Kabupaten Rokan Hulu). Jom Fekon, 4(1), 1726–1740.
  • Fitriyani, L. Y., Marita, Widyastuti, & Nurahman, R. W. (2018). Determinants of Village Fund Allocation. Jurnal Akuntansi Multiparadigma, 9(3), 526–539. https://doi.org/10.18202/jamal.2018.04.9031
  • Ghozali, I. (2016). Statistik Non-Parametrik: Teori dan Aplikasi dengan Program SPSS. In Universitas Diponegoro. Semarang. https://doi.org/10.1002/14651858.CD002812
  • Glinkowska, B., & Kaczmarek, B. (2016). Classical And Modern Concepts of Corporate Governance (Stewardship Theory and Agency Theory). Management, 19(2), 84–92. https://doi.org/10.1515/manment-2015-0015
  • Hariyani, D. S., & Sudrajat, M. A. (2017). Analisis Pengaruh Kompetensi Aparatur Pemerintahan Desa Terhadap Penggunaan Teknologi Accounting Information System Pada Desa-Desa Di Kabupaten Madiun. Assets: Jurnal
  • Akuntansi Dan Pendidikan, 5(2), 113–128. https://doi.org/10.25273/jap.v5i2.1193
  • Hidayattullah, A., & Herdjiono, I. (2015). Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Sistem Pelaporan Terhadap Akuntabilitas Kinerja SKPD Di Merauke. Prosiding Seminar Nasional Multi Disiplin Ilmu & Call for Papers Unisbank (Sendi_U), 978–979.
  • Jensen, M. C., & Meckling, W. H. (21976). Theory of the Firm : Magerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics, 5(4), 305–360.
  • Judarmita, I. N., & Supadmi, N. L. (2017). Pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Audit Kinerja Terhadap Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi Universitas Udayana, 21(3), 1719–1746.
  • Mada, S., Kalangi, L., & Gamaliel, H. (2017). Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Gorontalo. Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 8(2), 106–115. https://doi.org/10.35800/jjs.v8i2.17199
  • Meutia, I., & Liliana, L. (2018). The Management of Village Fund Finances. Jurnal Dinamika Akuntansi, 9(1), 63–81. https://doi.org/10.15294/jda.v9i1.12009
  • Panjaitan, I., & Shopiana, S. (2017). Pengaruh Karateristik Tujuan Anggaran Dan Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Aparat Pemerintah Daerah Dengan Tingkat Desentralisasi Sebagai Pemoderasi. Jurnal Tata Kelola & Akuntabilitas Keuangan Negara, 3(1), 33–48. https://doi.org/10.28986/jtaken.v3i1.69
  • Prasetya, I. K. Y. B., Prayudi, M. A., & Diatmika, I. P. G. (2017). Pengaruh Kompetensi Sumber Daya, Pemahaman, dan Pengawasan Terhadap Kualitas Sistem Keuangan Desa di Kabupaten Buleleng. E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2), 1–11.
  • Precelina, D. D., & Wuryani, E. (2019). Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Jombang. Jurnal Akuntansi AKUNESA, 7(3), 1–10.
  • Ruri, S. S. (2016). Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi pada Satuan Perangkat kerja Kabupaten Bengkalis). JOM FEKON, 3(1), 705–719. https://doi.org/10.1017/CBO9781107415324.004
  • Santoso, E. B. (2016). Pengaruh Sistem pengendalian Intern Pemerintah, Pemanfaatan Teknologi Informasi dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Keuangan Daerah (Studi Empiris pada Pemerintah Kabupaten Lampung Timur). IOSR Journal of Economics and Finance, 3(1), 56. https://doi.org/https://doi.org/10.3929/ethz-b-000238666
  • Setyanto, E., & Ritchi, H. (2018). Faktor-Faktor yang Mempengaruhi Akuntabilitas Keuangan Pemerintah Daerah. Jurnal Ilmiah Akuntansi, 9(1), 89–105.
  • Sugiarti, E., & Yudianto, I. (2017). Analisis Faktor Kompetensi Sumber Daya Manusia , Pemanfaatan Teknologi Informasi , dan Partisipasi Penganggaran Terhadap Akuntabilitas Pengelolaan Dana Desa (Survei Pada Desa-Desa di Wilayah Kecamatan Klari , Kecamatan Karawang Timur , Kecamatan Majalaya. Proceedings, 580–590.
  • Sugiyono. (2017). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&D). In Metodelogi Penelitian.
  • Triyono, Achyani, F., & Arfiansyah, M. A. (2019). The Determinant Accountability Of Village Funds Management (Study in the Villages in Wonogiri District). Riset Akuntansi Dan Keuangan Indonesia, 4 (Vol 4, No 2 (2019)), 118–135. https://doi.org/10.23917/reaksi.v4i2.8521
  • Zakiyudin, M. A., & Suyanto. (2015). Kejelasan Sasaran Anggaran , Pengendalian Akuntansi , Sistem Pelaporan dan Akuntabilitas Kinerja Instansi Pemerintah Pada Inspektorat Jenderal Kementerian Agama RI. Jurnal Riset Akuntansi Dan Perpajakan JRAP, 2(1), 89–96.

PDF:

https://jurnal.harianregional.com/akuntansi/full-63200

Published

2021-02-22

How To Cite

SAWITRI, Putu Ika; GAYATRI, Gayatri. Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Kompetensi Perangkat Desa pada Akuntabilitas Pengelolaan Dana Desa.E-Jurnal Akuntansi, [S.l.], v. 31, n. 2, p. 476-489, feb. 2021. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-63200. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2021.v31.i02.p17.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 31 No 2 (2021)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License