ANALYSIS OF TRANSPARENCY, ACCOUNTABILITY AND ROLE OF VILLAGE OFFICIALS IN VILLAGE FINANCIAL MANAGEMENT (CASE STUDY IN WANASARI DISTRICT, BREBES REGENCY)
Keywords:
Transparency, Accountability, Role of Village Apparatus, Village Financial ManagementAbstract
The village government is required to prepare the implementation report of the Village Budget Plan (APBDes) and be accountable for its outcomes. The village government is responsible for providing quality services, improving welfare, and promoting strategic regional development. Transparency can be achieved by providing easily accessible financial reports to the public through online and print media. Enhancing accountability and public trust in village financial performance is an important issue. However, the level of accountability in village financial management remains low and can lead to administrative failures, poor policy decisions and corruption. The allocation of village funds plays a significant role in advancing remote rural areas through infrastructure development and improving community welfare. The allocation of village funds is also important for developing local potentials and empowering marginalized rural communities. The objective of this research is to identify and analyze the influence of Transparency, Accountability, and the Role of Village Apparatus either individually or collectively on village financial management. The study will analyze village apparatus concerning the impact of transparency, accountability, and their role on village financial management in Wanasari Sub-District, Brebes Regency. The researcher will employ an associative causal method to determine the relationship between independent and dependent variables. Based on the results of the t-test and F-test analysis, it was found that Transparency, Accountability, and the Role of Village Apparatus significantly and independently influence village financial management. Further research is recommended to delve deeper into this study by incorporating relevant independent variables to broaden understanding of village financial management.
Downloads
References
Bender, D. (2016). VILLAGE. Proceedings of the 7th International Workshop on Equation-Based Object-Oriented Modeling Languages and Tools, 45–54. https://doi.org/10.1145/2904081.2904088
Dana, KS, Purnami, AAS, & Giri, NPR (2018). The Effect of Components of Cash Flow, Company Profits and Return On Assets on Share Prices in Manufacturing Companies (Consumer Goods) Listed on the Indonesia Stock Exchange in 2014-2016. Warmadewa Economic Development Journal, 1 No 1, 41–48. https://doi.org/http://dx.doi.org/10.22225/ wedj.1.1.1118.41-48
Dewi, SP, & Hidayat, R. (2014). The Effect of Net Profit Margin and Return on Assets on Stock Prices in Automotive Companies Listed on the Indonesia Stock Exchange. Journal of Management Science, 1(1).
Dihni, VA (2022, April 19). ICW: Most Corruption Cases Occur in the Village Fund Budget Sector in 2021. databoks.katadata.co.id. https://databoks.katadata.co.id/datapublish/2022/04/19/icw-cases-korupsi-termulti-terjadi-di-sector-anggaran-dana-desa-pada-2021
Elliyana, N. (2021). The Role of Village Officials in Village Financial Management Accountability (Studies in Pekalongan Village and Sukalela Village, Tambak District, Gresik Regency) [Bachelor Thesis]. University Of islam.
Faizah, DN (2021). The Effect of the Role of Village Officials, Transparency, Participation, and Competence on the Accountability of Village Funds. 1–109. http://www.ufrgs.br/actavet/31-1/artigo552.pdf
Fitralisma, G., & Ernitawati, Y. (2021). Service Quality of Village Apparatuses During the Covid-19 Pandemic Situation on the Level of Community Satisfaction in the Distribution of Direct Village Fund Cash Assistance from the Village Ministry. Maker: Journal of Management, 7(2), 168–175. https://doi.org/10.37403/mjm.v7i2.363
Ghozali, I. (2016). Multivariate Analysis Application with IBM SPSS 23 Program (Edition 8). Diponegoro University Publishing Agency.
Gradianto, EH (2019). The Effect of Earning per Share, Price Earning Ratio, and Market to Book Ratio on Stock Returns of Banking Sub Sector Companies Listed on the Indonesia Stock Exchange for the 2012-2017 Period [Thesis]. Soegijapranoto Catholic University Semarang.
Hardianto, WT, TM, FF, & Rifa'i, M. (2022). Accountability of Village Financial Management in Kapuas District in View of the Evaluation of the Implementation of the Village Financial System Application (Siskeudes). Governance, JKMP (Governance, Journal of Public Policy & Management), 11(1), 53–64. https://doi.org/10.38156/governancejkmp.v11i1.85
Iis, M. (2021). Participation, Transparency and Accountability Analysis of Village Fund Management (Study in Cipeuteuy Village, Darmaraja District, Sumedang Regency 2017-2019) [Bachelor Thesis]. Indonesian College of Economics, Jakarta.
Jensen, MC, & Meckling, WH (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
KBBI BPPB Kemendikbudristek Republik Indonesia. (2016). Big Indonesian Dictionary (October 20). Ministry of Education and Culture Language Development and Development Agency.
Kurniawan, PA (2019). The Effect of Transparency, Accountability and the Role of Village Officials on Village Financial Management [Bachelor Thesis]. In Thesis. Muhammadiyah University of Magelang.
Mardiasmo. (2012). Basic Financial Accounting. BPFE.
Mehta, CR, & Patel, NR (2013). IBM SPSS Exact Tests. IBM Corp.
Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 20 of 2018 concerning Village Financial Management, Pub. L.No. 20, 1 (2018).
Nyland, K., & Pettersen, IJ (2015). Hybrid controls and accountability in public sector management, three case studies in a reforming hospital sector. In International Journal of Public Sector Management (Vol. 28, Number 2, pp. 90–104). https://doi.org/10.1108/IJPSM-07-2014-0085
Prayoga, A., Kumala Wulandari, H., & Ernitawati, Y. (2022). The Influence of Understanding of Accounting, Education Level, Work Experience and Business Size on the Quality of Financial Statements (Empirical Study of MSMEs in Brebes Regency). Journal of Citizenship, 6(3).
Rahmah, NS (2021). The Role of Transparency, Accountability and Participation in the Development of Palasa Village (Case Study in Palasa Village, Sumenep Regency) [Bachelor Thesis]. Malang Muhammadiyah University.
Law of the Republic of Indonesia Number 6 of 2014 concerning Villages, Pubs. L.No. 6 (2014).
Ridwan, MA (2019). Analysis of the Role of the Village Financial System Application (Siskeudes) in Improving the Quality of Village Financial Accountability in a Review from an Islamic Economic Perspective (Study in Bogorejo Village, Gending Tataan District, Pesawaran Regency). Islamic Economics, 6(3), 198.
Solihah, F., Inapty, BA, & Suryatara, AB (2022). The Influence of Transparency, Accountability and Role of Village Officials on Village Financial Management (Empirical Study in Villages in Suralaga District, East Lombok Regency). Journal of Accounting Student Research, 2(1), 136–154. https://doi.org/10.29303/risma.v2i1.191
Sugiyono. (2015). Quantitative, Qualitative Research Methods and R&D (26th ed.). Alphabet.
Tahir, A. (2014). Public Policy and Transparency in the Implementation of Regional Government. Alphabet.
Widagdo, AK, Widodo, A., & Ismail, M. (2016). Village Fund Management Accounting System. Journal of Economics and Business, 19(2), 323. https://doi.org/10.24914/jeb.v19i2.336
