THE ROLE OF COMMUNITY PARTICIPATION, MANAGER COMPETENCE AND INTERNAL CONTROL SYSTEM IN REALIZING THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT

Susanti Susanti; Fella Yunita Fitriyani; Desy Wulandari; Lindriyati Lindriyati

Susanti Susanti Universitas Sains Al-Qur’an
Fella Yunita Fitriyani Universitas Sains Al-Qur’an
Desy Wulandari Universitas Sains Al-Qur’an
Lindriyati Lindriyati Universitas Sains Al-Qur’an

Keywords: Participation, Manager Competence, Internal Control System, Village Fund Management Accountability

Abstract

Introduction/Main Objectives: The aim of this research was to ascertain the contribution of specific factors towards achieving Accountability in Village Fund Management. Background Problems: The implementation of village governance must adhere to the principle of accountability. This requires that every action and result of village governance activities must be accountable to the village community. Novelty: Community participation is included in this study to test the extent to which the role of the community can influence the implementation of accountability for the financial management of village funds by village officials or governments. Research Methods Using a quantitative methodology, the study focused on associations to explore the relationship between different variables. Primary data collection involved the distribution of questionnaires to village officials tasked with reporting on village fund management. Finding/Results: Community participation can increase trust in the village government. Competent village government officials can reduce budget fraud. A robust internal control system increases the transparency of village government financial reports and shapes internal decision-making processes. Conclusion: This article scrutinizes the interplay of several factors affecting Village Fund Management Accountability with the objective of enhancing the accountability of reports, particularly within Kepil Sub-district, Wonosobo Regency. For future research, it is recommended to include additional variables such as governance and integrity, as well as other relevant indicators. In addition, the use of alternative methods, such as direct interviews with respondents, can provide more comprehensive and objective data to give a more accurate picture of conditions on the ground.

References

Alfala, m. K., mukhzarudfa, m., & mansur, f. (2024). Pengaruh transparansi, akuntabilitas, dan pengawasan terhadap pengelolaan dana desa (studi kasus desa bangun harjo kecamatan pelepat ilir kabupaten bungo). Ekonomis: journal of economics and business, 8(1), 747. Https://doi.org/10.33087/ekonomis.v8i1.1710
Arfiansyah, M. A. (2020). Pengaruh Sistem Keuangan Desa dan Sistem Pengendalian Intern Pemerintah Terhadap Akuntabilitas Pengelolaan Dana Desa Mufti. Journal of Islamic Finance and Accounting, 3(1).
Aziiz, M. N., & Prastiti, S. D. (2019). Faktor-Faktor yang Memepngaruhi Akuntabilitas Dana Desa. Jurnal Akuntansi Aktual, 6(2), 280-344. https://doi.org/10.17977/um004v6i22019p334
Chalista rambu olivia, r. B. U. (2023). Pengaruh partisipasi masyarakatperan perangkat desa dan kompetensi perangkat desa terhadap akuntabilitas pengelolaan dana desa. Jurnalsosial dan sains, 3, 534–540.
Dewi, N. K. A. J. P., & Gayatri. (2019). Faktor-Faktor Yang Berpengaruh Pada Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi Universitas Udayana, 26(2).
Ghozali, I. (2016) Aplikasi Analisis Multivariate dengan Program IBM SPSS. Penerbit Universitas Diponegoro
Hayyuani, a., & hidayat, m. T. (2024). The influence of human resource competency, use of information technology, government internal control system and use of siskeudes on accountability of village fund management in sedati district. In international journal of humanities education and social sciences (vol. 3, issue 5). Https://ijhess.com/index.php/ijhess/
Martini, R., Lianto, N., Hartati, S., Zulkifli, Z., & Widyastuti, E. (2019). Sistem Pengendalian Intern Pemerintah atas Akuntabilitas Pengelolaan Keuangan Dana Desa di Kecamatan SEmbawa. Jurnal Akademi Akuntansi, 2(1).
Moeheriono. (2018). Pengukuran Kinerja Berbasis Kompetensi. (Cetakan 2). Jakarta: Rajagrafindo Persada
Peraturan menteri Keuangan Republik Indonesia nomor 239 /pmk.09/2016 tent ang evaluasi atas implementasi sistem akuntabilitas kinerja instansi pemerintah di lingkungan kementerian keuangan (2016).
Suliyanto. 2011. Ekonometrika Terapan: Teori & Aplikasi dengan SPSS. CV. Andi Offset. Yogyakarta.
Undang-undang (uu) nomor 3 tahun 2024 tentang perubahan kedua atas undang-undang nomor 6 tahun 2014 tentang desa, pub. L. No. 3, badan pemerika keuangan ri (2024).
Umaira, S., & Adnan. (2019). Pengaruh Partisipasi Masyarakat, Kompetensi Sumber Daya Manusia, dan Pengawasan Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Pada Kabupaten Aceh Barat Daya). Jurnal Ilmiah Mahasiswa Akuntansi (JIMEKA), 4(3), 471-481.