Analisis Pengaruh Kompetensi Aparat dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana
(Studi Pada Desa di Kecamatan Majalengka)
DOI:
https://doi.org/10.31949/entrepreneur.v3i2.2785Abstract
Success in managing village finances cannot be separated from good village management accountability. Fund management accountability needs to be supported through the competence of the apparatus and community participation to build a better village. This study aims to determine the effect of apparatus competence and community participation on the accountability of fund management in Majalengka District. The research population was all village officials in Majalengka District, amounting to 235 people. The research sample amounted to 100 samples with proportional random sampling technique. The type of data in this study is qualitative which is quantified (scoring), with a Likert measurement scale. Source of primary data, obtained from the distribution of questionnaires. The analysis tool uses descriptive analysis and verification. The verification analysis includes classical assumption test, multiple linear regression, model feasibility test, coefficient of determination and hypothesis testing with independent variables consisting of apparatus competence and community participation, and the dependent variable is Fund Management Accountability. The results of this study indicate that the competence of the apparatus has a significant effect on the accountability of fund management. Community participation has a significant effect on fund management accountability
Keywords:
Fund Management Accountability, Apparatus Competence, Community ParticipationDownloads
References
Agung Prasetyo, Dwi dan Darmayanti. 2020. Pengaruh Risiko Kredit, Likuiditas, Kecukupan Modal, dan Efesiensi Operasional terhadap Profitabilitas pada PT BPD Bali. Jurnal Manajemen Unud. Vol. 4 No.9, 2020.
Carino, Ledivina V. 2017. Bureaucracy for Democracy: The Dynamics of Executivea and Bureaucracy Interaction During Governmental Transitions, Manila: CPA University of the Philippines.
Dadang Sudirno dan L. Suparto. 2018. Metodelogi Penelitian Manajemen & Akuntansi. Universitas Majalengka
Fifit Nur Walyati dan Farida. 2020. Implementasi Kebijakan Alokasi Dana Desa dan Dana Desa Di Desa Bungi Kecamatan Kontunaga Kabupaten Muna. Skripsi : Fakultas Ekonomi dan Bisnis. Universitas Halu Oleo.
Inu Kencana. 2015. Manajemen Pemerintah. Jakarta : PT. Perca
Imam Ghozali. 2016. Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8). Cetakan ke VIII. Semarang : Badan Penerbit Universitas Diponegoro.
J.B. Ghartey. 2015. Akuntansi Keuangan Daerah. Jakarta: Salemba
Mardiasmo. 2015. Perpajakan Edisi Revisi. Yogyakarta: CV Andi Offset
Moch. Solekhan. 2014. Penyelenggaraan Pemerintahan Desa Berbasis Partisipasi Masyarakat, Setara Press, Malang
Mada et al. 2017. Indikator Dan Tolok Ukur Akuntabilitas, Transparansi dan Partisipasi. Jakarta: BAPPENAS, Sekretariat Pengembangan Kebijakan Nasional Tata Kepemrintahan yang Baik.
Nafidah. 2016. Akuntabilitas Pemerintah Desa dalam Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) (Studi pada Alokasi Dana Desa Tahun Anggaran 2011 di Desa Sareng Kecamatan Geger Kabupaten Madiun).Jurnal.Universitas Negeri Surabaya.
Periansya dan Sopiyan AR. 2020. Dampak Kompetensi dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Kecamatan Rambutan Banyuasin. Jurnal Risert Terapan Akuntansi, Vol.4 No.1.2020
Pasaribu dan Simanjuntak. 2018. Peluang Pengembangan Partisipasi Masyarakat melalui Kebijakan Alokasi Dana Desa, Pengalaman Enam Kabupaten. Makalah disampaikan pada Pertemuan Forum Pengembangan Partisipasi Masyarakat (FPPM) di Lombok Barat 27-29 Januari 2018
Parwoto. 2016. Tata Cara Pengelolaan Keuangan Desa dan Pengelolaan Kekayaan Desa. Pekanbaru : Red Post Press.
Renyowijoyo, Muindro. 2018. Akuntansi Sektor Publik Organisasi Non Laba. Jakarta: mitra Wacana Media
Sujarweni, V. Wiratna. 2015. Akuntansi Biaya. Yogyakarta: Pustaka Baru Press
Sedarmayanti. 2016. Manajemen Sumber Daya Manusia Reformasi Birokrasi Dan Manajemen Pegawai Negeri Sipil. Bandung: PT. Refika Aditama.
Siti Irene. 2017. Desentralisasi dan Partisipasi Masyarakat dalam Pendidikan. Yogyakarta: Pustaka Belajar
Siti Patimah. 2019. Studi Tentang Partisipasi Masyarakat dalam Pembangunan di Kelurahan Karang Jati Kecamatan Balikpapan Tengah. Jurnal Administrasi Negara, vol 2, No. 1, hlm. 380-394.
Suratmo. 2019. Identifikasi Kondisi Sosial Ekonomi Penduduk Di Kelurahan Kelayan Luar Kecamatan Banjarmasin Tengah. Jurnal Pendidikan Geografi, vol 3. No 2, hlm. 42-50.
Sjahruddin Rasul. 2019. Pengintegrasian Sistem Akuntabilitas Kinerja dan Anggaran. Jakarta: Detail Rekod.
Sugiyono. 2017. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung : Alfabeta, CV.
Suharimi Arikunto. 2016. Prosedur Penelitian: Suatu Pendekatan Praktik. Jakarta: Rineka Cipta
Trijuwono. 2020. Transparansi dan Akuntabilitas Publik Melalui e-Government. Malang: Bayumedia Publising
Usman. 2015. Metodologi Penelitian Sosial. Jakarta: Bumi Aksara
Yulianti. 2020. Partisipasi Masyarakat dalam Pembangunan di Kelurahan Sungai Keledang Kecamatan Samarinda Seberang Kota Samarinda. Ilmu Pemerintahan, vol 2, No 1, hlm. 612-625.
Anita Firdaus.2019. Pengaruh Transparansi, Akuntabilitas Dan Partisipasi
Masyarakat Terhadap Pengelolaan Alokasi Dana Desa Di Desa Sidoharjo Kecamatan Sidoharjo Kabupaten Sragen. Jurnal Akuntansi Dan Sistem Teknologi Informasi, vol 15, No 3, hlm. 292-293.
Sari, I. P., Riyadi, W., & Rahman, E. (2023). The Effect of the Effectiveness of Accounting Information Systems and the Use of Accounting Information Technology on Individual Performance at Perumda BPR Majalengka. Finance and Business Management Journal, 1(1), 56-63.
Mahiri, E. A., Rahmayani, M. W., & Lestari, A. G. (2023, July). The Effect of Company Size and Macro Economy on Financial Distress. In Journal of International Conference Proceedings (Vol. 6, No. 2, pp. 189-199).
Hernita, N., Rahmayani, M. W., Riyadi, W., & Hakim, A. (2023, April). The Role of Business Fields in Increasing West Java Economic Growth Post Covid-19. In Kilisuci International Conference on Economic & Business (Vol. 1, pp. 42-47).
Hernita, N., & Ginanjar, Y. (2021, April). Managerial Aspect and Digital Marketing of Micro, Small and Medium Enterprises in West Java. In IOP Conference Series: Earth and Environmental Science (Vol. 748, No. 1, p. 012035). IOP Publishing.
Ginanjar, Y., Lestari, A. G., Mulyani, H. S., Rahmayani, M. W., Hernita, N., & Riyadi, W. (2023). Identification of the Ability of External Auditors to Detect Audit Fraud. International Journal of Professional Business Review, 8(6), e02252-e02252.
Lestari, A. G., Riyadi, W., Rahmayani, M. W., Hernita, N., Mulyani, H. S., & Ginanjar, Y. (2022). Murabaha Financing in Sharia Commercial Banks Through Third Party Funds and Own Capital. ITALIENISCH, 12(1), 679-684.
Magribi, R. M., Hernita, N., & Kusumadewi, R. N. (2023). Asset Structure, Dividend Policy, and Sales Growth Influence on Stock Prices. International Journal of Professional Business Review, 8(7), e02254-e02254.
Nur, L. Z., Riyadi, W., & Hernita, N. (2023, August). Effect of Gross Profit Margin and Dividend Policy on Stock Price (Case Study of Food and Beverage Companies Listed on the IDX for the 2016-2021 Period). In Journal of International Conference Proceedings (Vol. 6, No. 2, pp. 222-231).
Lestari, A. G., Riyadi, W., Rahmayani, M. W., Hernita, N., Mulyani, H. S., & Ginanjar, Y. (2022). Murabaha Financing in Sharia Commercial Banks Through Third Party Funds and Own Capital. ITALIENISCH, 12(1), 679-684.
Mulyani, H. S., Prihartini, E., Afipah, A., & Ghassani, A. (2023, October). Taxes, Tunneling and Exchange Rate on Transfer Pricing Decisions. In Journal of International Conference Proceedings (Vol. 6, No. 3, pp. 316-325).
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 eli Achmad Mahiri, Latief Z Nur
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
COPYRIGHT NOTICE
An author who publishes in the Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan agrees to the following terms:
1. Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal
2. The author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgment of its initial publication in this journal.
3. The author is permitted and encouraged to post his/her 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 the published work
