THE EFFECT OF ACCOUNTABILITY AND TRANSPARENCY OF VILLAGE FUND MANAGEMENT

Authors

  • Yuhanis Ladewi Muhammadiyah University of Palembang
  • Taufiq Supriadi STIE Dharma Bumiputera, Jakarta
  • Juska Meidy Enyke Sjam Padjadjaran University
  • Welly * Palembang Muhammadiyah University
  • Agista * Palembang Muhammadiyah University
  • Hery Subowo Jakarta State University

DOI:

https://doi.org/10.21776/ub.ijabs.2020.28.2.3

Abstract

ABSTRACT Purpose — The purpose of this study is to investigate and analyze the Effect of Accountability and transparency on the management of survey village funds in Merapi Selatan District and Pulau Pinang District, Lahat Regency. This research was conducted because there are phenomena associated with accountability and transparency in the management of village funds.Design/methodology/approach — The methodology used in this study consists of the type of this research is descriptive and associative research. The variables in this study are Accountability, Transparency, and Village Fund Management. The population in this study were 23 villages in Merapi Selatan and Pulau Pinang Districts, each village consisting of 3 respondents. Total questionnaires were distributed as many as 69 questionnaires, because there are some limitations of the questionnaire returned as many as 33 questionnaires and were processed.Findings — Based on the results of research conducted on all data obtained in 33 respondents in Merapi Selatan District and Pulau Pinang District, it was found that accountability significantly affected village fund management, while transparency did not significantly influence village fund management.Practical Implications — This research shows that accountability determines each activity and the final results of village government implementation activities must be accountable to the village community in accordance with statutory provisions. Originality/value — The test used in this research is the validity test, the reliability test, the classic assumption test, the hypothesis test, and the coefficient of determination test.Keywords — village fund management, accountability, transparency. 

Author Biography

Yuhanis Ladewi, Muhammadiyah University of Palembang

Accounting Departement

References

References

Abdul Hafiz Tanjung. 2008. Regional Government Accounting (Issue 3). Bandung: Alfabeta.

Abdul Halim. 2007. Regional Financial Accounting. Jakarta: Salemba Empat.

Ajiep Padindang. 2017. Dpd Value of Village Fund Management Less Accountable. Via https://news.detik.com/berita/d-3563210/dpd-value-management-fund-vilage-less-accountable-this-word-mendes. accessed on 06-11-2017.

Arif Susanto. 2017. Observation There Are Three Problems of Village Funds. Through http: //www.onenews.com/national/446095-observation-have-tree-problem-fund-village.html. accessed on 06-11-2017.

Asrida. 2012. The Influence of the Application of the Principle of Financial Accountability and Transparency on the Performance of Budgeting in the Bireuen Regency Government. Nationality Journal 1 (1). Through http://jurnal.ptkb-aceh.ac.id/index.php/stie/article/view/33/5. accessed on 06–11–2017.

Baldric Siregar. 2017. Public sector accounting. Jakarta: Upp Stim Ykpn.

Beni Pekei. 2016. Concepts and Effectiveness Analysis of Financial Management in the Era of Autonomy. Jakarta: Taushia.

Budi. 2015. Kpk Finds 14 Problems in Village Fund Allocation. Via https://news.okezone.com/read/2015/06/12/337/1164638/kpk-find-14-problems-in-alocation-fund-village. accessed on 06-11-2017.

Debi. 2015. Effect of Accountability, transparency and oversight of budget management with the Value for Money concept. Jom Fecon 2 (2). Through https://media.research.com/media/publications/33876-ID-fluence-accountability-transparency-and-property-to-configuration-p.pdf. accessed on 09–11–2017.

Dedi Nordiawan; Iswahyudi Sondi Putra; Maulidah Rahmawati. 2012. Government Accounting. Jakarta: Salemba Empat.

Fajri Azhari. 2017. From Not Transparent to Erroneous Administration. Through http://aceh.tribunnews.com/2017/08/08/from-not-transparent-to-errorneous-administration. accessed on 09–11–2017.

Fira (2017) Three Causes of Village Fund manipulation. Through http://surabaya.tribunnews.com/2017/08/07/coordinator-fitra-East Java-this-three-causes-to be-manipulation-fund-village. Accessed 06-11-2017.

Ganjar Pronowo. 2017. Use the Village Fund. Via https://www.antaranews.com/News/644876/ganjar-takecare-use-fund-village. accessed on 06–11–2017.

La Asri. 2017. Corruption Agency News. Through https://sultrakini.com/news/I-amn't-ever-signature-to be-its-manipulation. accessed 06–11–2017.

Mardiasmo. 2009. Public Sector Accounting. Bandung: Andi Opset

Muh Nasran. 2017. Two Former Village Heads Concerning the Village Fund Case. Through http://makassar.tribunnews.com/2017/10/25/two-ex-head-village-stuck-case-dana-village-this-word-kasi-intel-kejari-jeneponto. accessed 06–11–2017.

Muindro Renyowijoyo. 2008. Public Sector Accounting. Jakarta: Mitra Wacana Media.

Nih Luh Uttari Premananda dan Nih Made Yenni Latriani. 2017. The Effect of Accountability, Transparency, and Budget Participation on Budget Performance in Denpasar City Government. https://pdt.neliti.com/media/publications/131955-ID-p affect-acability-transparency and budget participation.pdf. accessed on 06-11-2017.

Pahal Nainggolan. 2017. Kpk Immediately Call Home Affairs Minister and Mende Regarding Village Funds. Via http://www.tribunnews.com/nasional/2017/08/04/kpk-quckly-call-mendagri-dan-mendes-pdtt-about-fund-village. accessed on 06–11–2017.

Rita dan Nurfitriana. 2011. The Effect of Good Governance Implementation on Performance Based Budgeting on the Government of Aceh. Journal of Accounting and Finance. 1 (2) 93-107. Via https://www.google.com/search?client=firefox-bb&biw=1366&bih=659&ei=zvmrwtixgcvqvase56go&q=rita+meutia+and+nurfitriana+p influ++application+good+governance+of++uscusation + + performance + on + government + aceh + rita + meutia & oq = rita + meutia + and + nurfitriana + influence + application + good + governance + to + budgeting + based + performance + on + government + aceh + rita + meutia & gs_l = psyab .3 ... 20796.29679.0.30537.4.4.0.0.0.0.0.0..0.0 .... 0 ... 1c.1.64.psy-ab..4.0.0 .... 0.lbbkc56kwz8. accessed on 06-11-2017

Risya Umami dan Idang Nurodin. 2017. The Effect of Transparency and Accountability on Village Financial Management. Journal of Scientific Economics. 6 (11). Through: http: //eprints.ummi.ac.id/148/1/6%20Fluence%20Transparency %20 and%20Accountability%20To%20Management%20Management%20village.pdf. accessed on 09–12–2017.

Setia Untung. 2017. Prosecutors Accompany Thousands of Village Heads to Manage Village Funds. Through http: // law. Rmol.co / read / 2017/08/29/304873 / Attorney - Accompany -Ribuan - Kades - Manage - Funds -Village -. accessed on 11-06-2017.

Taufiq Supriadi, S. Mulyani, Eddy Mulyadi Soepardi, Ida Farida, (2019) Influence of Auditor Competency in Using Information Technology on the Success of E-audit System Implementation, from http://www.ejmste.com/,109529,0,2.html

Taufiq Supriadi, et. al., (2019), The use of information technology of eaudit system on audit quality, from http://produccioncientificaluz.org/index.php/opcion/article/viewFile/24427/24874

Thjojo Kumolo. 2017. Village Fund Supervision in North Sumatra. Through http://mudanews.com/social -cultural / 2017/10/22 / supervision -dana-village-in-sumut-governor-and-capolda-vicon-together-two-ministers / in access to 06-11-2017.

Tulis S. Melia; Timbul Sinaga; Sylvia Kumala Dewi. 2011. Public Sector Accounting . Jakarta: Semesta Media.

Tirasmart. 2017. Village law. Tangerang: Tsmart.

V. Wiratna Sujarweni. 2015. Village Accounting (Edisi 15). Yogyakarta: New Library Press.

Downloads

Published

2020-08-24

How to Cite

Ladewi, Y., Supriadi, T., Sjam, J. M. E., *, W., *, A., & Subowo, H. (2020). THE EFFECT OF ACCOUNTABILITY AND TRANSPARENCY OF VILLAGE FUND MANAGEMENT. The International Journal of Accounting and Business Society, 28(2), 45–64. https://doi.org/10.21776/ub.ijabs.2020.28.2.3