The Effect of Financial Report Accessibility, Internal Control System, And Apparatus Competence on Village Fund Management Accountability in Jembrana District
DOI:
https://doi.org/10.55677/SSHRB/2025-3050-0401Keywords:
Accessibility of Financial Reports, Internal Control Systems, and Apparatus Competence, Accountability of Village Fund ManagementAbstract
This study aims to examine the effect of accessibility of financial reports, internal control systems, and village apparatus competence on the accountability of village fund management. The population used in this study were the administrators of Village Government Institutions in Jembrana District, Jembrana Regency, totaling 115 people. The sampling procedure in this study was the nonprobability sampling technique with the purposive sampling method, which is a sampling technique with certain considerations or criteria. The respondents selected were the administrators of the Village Government Institution/Village Office of Jembrana District who carried out their operational activities regarding fund management. The sample used from the Village Government Institution in this study was 7 respondents, namely the Village Head, Village Secretary, Finance Head, BPD (Village Consultative Body), Planning Head, Government Head, and General Head. Therefore, a sample that met the criteria was obtained totaling 42 respondents. Data were collected using the questionnaire method. The analysis technique used to test the hypothesis was the multiple linear regression analysis technique. The results of the study indicate that the accessibility of financial reports has a positive and significant effect on the accountability of village fund management, the internal control system has a positive and significant effect on the accountability of village fund management and the competence of the apparatus has a significant positive effect on the accountability of village fund management.
References
Adnyana, IGP (2022). The Influence of Village Apparatus Competence, Internal Control System and Community Participation on Accountability of Village Fund Management in Sidemen District, Karangasem Regency. Hita Accounting and Finance, 3(3), 48–61.
Atmadja, A. T., Adi Kurniawan Saputra, K., & Manurung, D. T. H. (2019). Proactive Fraud Audit , Whistleblowing and Cultural Implementation of Tri Hita Karana for Fraud Prevention. European Research Studies Journal, XXII(3), 201–214.
Cahyaningrum, R. & Novitasari, M., (2022). Internal Control System and Accessibility to Accountability of Village Fund Management with Organizational, Business, and Accounting Commitments, September.
Chairina, Y. &. (2023). Governance and Accountability of Village Fund Management (Bincar Nasution (ed.)). PT Inovasi Pratama Internasional Member of IKAPI Number 071/SUT/2022.
Enggar. (2020). The influence of village apparatus competence, internal control systems, utilization of information technology, and community participation on accountability of village fund management. Indonesia Accounting Journal, 2(2), 162. https://doi.org/10.32400/iaj.29261
Febriana, D. (2021). The Influence of Internal Control Systems, Village Government Competence, Transparency, and Accessibility of Financial Reports on Accountability of Village Fund Management (Case Study at the Village Government Office in Petarukan District, Pemalang Regency). In Pharmacognosy Magazine (Vol. 75, Issue 17).
Fitriani, YP (2021). Antecedents of Village Fund Management Accountability (Empirical Study in Villages in Borobudur District, Magelang Regency). Proceeding of The 14th University Research Colloquium 2021: Economics and Business, 331– 346.
Maharani, A. (2023). Implementation of the Village Financial System (Siskeudes) in Realizing Village Government Accountability. Behavioral Accounting Journal, 3(1), 1–20. https://doi.org/10.33005/baj.v3i1.55.
Mariyatni, N. P. S., Senimantara, I. N., Juniariani, N. M. R., Jayawarsa, A. A. K., & Saputra, K. A. K. (2020). Effectiveness of village financial information system implementation. Journal of Advanced Research in Dynamical and Control Systems, 12(7), 8–16. https://doi.org/10.5373/JARDCS/V12I7/20201978
Puspa, DF, & Prasetyo, RA (2020). The Influence of Village Government Competence, Internal Control Systems, and Accessibility of Financial Reports on Accountability of Village Fund Management. Accounting, Auditing & Information Research Media, 20(2), 281–298.
Putri, P. Y. A., Saputra, K. A. K., & Santini, N. M. (2024). Optimalisasi Keberadaan Bumdes sebagai Penyokong Perekonomian di Desa Angantaka Badung. Akuntansi Dan Humaniora: Jurnal Pengabdian Masyarakat, 3(1), 19–23. https://doi.org/10.38142/ahjpm.v3i1.992
Saputra, K. A. K., Anggiriawan, P. B., Sanjaya, I. K. P. W., Jayanti, L. G. P. S. E., & Manurung, D. T. H. (2019). The role of human resource accounting and the synergy of village government in village fund management. Journal of Advanced Research in Dynamical and Control Systems, 11(11), 303–309. https://doi.org/10.5373/JARDCS/V11I11/20193200
Saputra, K. A. K., Jayawarsa, A. . K., & Anggiriawan, P. B. (2019). Dukungan Pemerintah Daerah, Optimalisasi Asset Dan Profesionalisme Untuk Meningkatkan Pendapatan Asli Daerah (Pad). Jurnal Riset Akuntansi Dan Bisnis Airlangga, 4(1), 607–622. https://doi.org/10.31093/jraba.v4i1.145
Saputra, K. A. K., Laksmi, P. A. S., Suriani, N., & Ekajayanti, L. G. . S. (2024). Accounting Training to Support Transparent and Accountable Village Fund Reporting in Sibetan Village, KarangasemBali. Community Service: Sustainability Development, 1(2), 24–30.
Saputra, K. A. K., Mu’ah, Jurana, Korompis, C. W. M., & Manurung, D. T. H. (2022). Fraud Prevention Determinants: A Balinese Cultural Overview. Australasian Accounting, Business and Finance Journal, 16(3), 167–181. https://doi.org/10.14453/aabfj.v16i3.11
Saputra, K. A. K., Subroto, B., Rahman, A. F., & Saraswati, E. (2020). Issues of morality and whistleblowing in short prevention accounting. International Journal of Innovation, Creativity and Change, 12(3), 77–88.
Sara, I. M., Jayawarsa, A. A. K., & Saputra, K. A. K. (2021). Rural Assets Administration and Establishment of Village-Owned Enterprises for the Enhancement of Rural Economy. Jurnal Bina Praja, 13, 81–91. https://doi.org/10.21787/jbp.13.2021.81-91
Sara, I. M., Saputra, K. A. K., & Jayawarsa, A. A. K. (2019). Profesionalisme Pengelolaan Pendapatan Asli Desa Untuk Meningkatkan Pembangunan Ekonomi Pedesaan. ISEI Economic Review, 3(2), 45–53. http://jurnal.iseibandung.or.id/index.php/ier/article/view/109
Susilawati, M., Malikah, A., & Mawardi, MC (2022). The Influence of Regional Financial Report Presentation and Accessibility of Regional Financial Reports on Transparency and Accountability of Financial Management (Malang City and Malang Regency). E-Jra, 11(5), 13–21.
Updesa.com. (2024). The amount of Village Funds in 2024 according to the Law and the Ministry of Finance.
Yuda. (2020). Analysis of the Influence of Compensation, Accounting Information Systems, Internal Control Systems and Utilization of Information Technology on Accountability in Village Fund Management. Unja Repository, 11–35.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Social Science and Human Research Bulletin
This work is licensed under a Creative Commons Attribution 4.0 International License.
