THE EFFECT OF COMPETENCE AND INTERNAL CONTROL SYSTEM ON VILLAGE GOVERNMENT ACCOUNTABILITY IN MANAGING ALOKASI DANA DESA (ADD)
Downloads
The purpose of this study is to determine and analyze the effect of Competence and Internal Control System on Village Government Accountability in managing Village Fund Allocation, the extent to which the Application of Competency Factors and Internal Control Systems using the Accountability Framework and to determine the obstacles faced by government officials in increasing Accountability Village Fund Allocation Management (ADD). This study uses explanatory research, the research site is in Sigi Regency with a total sample of 61 samples using random sampling. The analysis technique used is Multiple Linear Regression, hypothesis testing using a significance level of = 0.05 with the help of the SPSS version 16.00 program. Test the validity with the corrected item-total correlation technique with the minimum requirement of r = 0.3. Reliability test using Cronbach Alpha coefficient with coefficient limit > 0.6. The results of the analysis of hypothesis testing indicate that the Apparatus Competence variable has no significant effect on Accountability in ADD Management, while the Internal Control System variable has a positive influence on Accountability in ADD Management.
Aksi-Corruption Forum (IACF) tahun 2010.
Aikins, Stephen K. 2011. An Examination of Government Internal Audit’s Role in Improving Financial Performance. Journal of Public Finance and Management, 11 (4): 306-337.
Ainswort, Murray., N. Smith., dan A. Millership. 2007. Managing Performance Managing People. Jakarta. PT. Bhuana Imu Populer.
Astuti, Yulia. 2016. Pengaruh Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan Implikasinya Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Survei Pada Dinas Kota Badung. Elib. unikom.
Cheng, R.H., H.E. John., C. Susan,. dan K. Fall. 2002. Educating government Financial Managers: University collaboration between business.
Grimmelikhuijsen, S. 2013. A good man but a bad wizard. About the limits and futureTransparency of democratic governments. Information Policy 17: 293–302.
Hartono, Jogiyanto. 2010. Metodologi Penelitian Bisnis: Salah Kaprah dan Pengalaman-Pengalaman.Yogyakarta. BPFE Yogyakarta.
Iyoha, F.O., dan D. Oyerinde. 2009. Accounting infrastructure and accountability in the management ofPublic expenditure in developing countries: A focus on Nigeria. Critical Perspectives on Accounting 21: 361–373.
Jermias, J., dan T. Setiawan. 2008. The moderating effects of hierarchy and control Systems on the relationship between budgetary participate on and performance. The International Journal of Accounting 43: 68–292.
Jorge,S.M., P. MouraeSá,. A.F. Pattaro,. dan R.P. Lourenço. 2011. Local government financial transparency in Portugal and Italy: A comparative exploratory study on its determinants. Paper presented at 13 Biennial CIGAR Conference, 9–10 June, Ghent, Belgium.
Kalbers, L. P., dan T. J. Fogarty. 1995. Professionalism and Its Consequences: A Study of Internal Auditors. A Journal of Practice and Theory. Spring 14 (1): 64-85.
Kurtz, M. J., dan A. Schrank. 2007. Growth and Governance: Models, Measures, and Mechanisms, The Journal of Politics 69 (2), May 2007, pp. 538–554.
Laswadv, F., R. Fisher., dan P. Oyelere. 2005. Determinants of voluntary Internet financialReporting by local government authorities.Journal of Accounting and Public Policy24: 101–121.
Lembaga Administrasi Negara dan Badan Pengawasan Keuangan dan Pembangunan RI. 2000. Akuntabilitas dan Good Governance, Modul 1-5, Modul Sosialisasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (AKIP), LAN BPKP RI, Jakarta.
Leung, P. 2009. The Role of Internal Audit in Corporate Governance and Management. The Institute of Internal Auditors Inc. Research PP No. 101 tahun 2000 tentang Pendidikan dan Pelatihan Jabatan Pegawai Negeri Sipil.
Narsa, Niluh Putu Dian Rosalina Handayani, and Isnalita Isnalita. "SAK ETAP SEBAGAI SOLUSI OVERLOAD STANDAR AKUNTANSI BAGI UMKM." EKUITAS (Jurnal Ekonomi dan Keuangan) 1, no. 1 (2017): 44-65.
Peraturan Pemerintah Republik Indonesia Nomor 71 tahun 2010 tentang Standar Akuntansi Pemerintahan.
Peraturan Menteri Dalam Negeri No. 37 Tahun 2007 Tentang Pedoman Pengelolaan Keuangan Desa.
Peraturan Pemerintah No. 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah.
Peraturan Pemerintah Republik Indonesia Nomor 60 tahun 2014.
Rudana, N. 2005. Pengaruh Komptensi Aparatur PEMDA dan Komunikasi Interpersonal terhadap Kualitas Pelayanan Publik di Kantor Kabupaten Gianyar. Jurnal Ekonomi. Universitas Diponegoro.
Robbins, S. P. 2007. Perilaku Organisasi, Konsep Kontroversi, Aplikasi. Jakarta:PT. Indeks . Gramedia. Edisi Kesepuluh.
Sagala, R. 2009. Manajemen Sumber Daya Manusia untuk Perusahaan. Rajawali Pers.
Sartika D.K., W. Cipta., dan I W. Bagia. 2014. Pengaruh Sistem Pengendalian Intern Pemerintah dan Pengawasan Keuangan Daerah Terhadap Nilai Informasi Laporan Keuangan Pemerintah Pada Satuan Kerja Perangkat Daerah (SKPD). E- Jounal Bisma Universitas Pendidikan Ganesha. Jurusan Manajemen, 2.
Scott, J.K. 2006. “E” the people: Do US municipal government websites support public involvement? Public Administration Review 66 (3): 341–353.
Sulistiyani, A. T. 2004. Kemitraan dan Model-Model Pemberdayaan, Gava Media, Yogyakarta.
Uddin, S., dan T. Hopper. 2001.A Bangladesh soap opera: Privatization, accounting and regimes of controlin a less developed country. Accounting Organizations and Society26: 643−672.
Zirman, Edvan, dan Rozi. 2010. Pengaruh Kompetensi Aparatur Pemerintah Daerah, Penerapan Akuntabilitas Keuangan, Motivasi Kerja dan Ketaatan Pada Peraturan Perundangan terhadap Akuntabilitas Kinerja Instansi Pemerintah. Jurnal Ekonomi 18.
Authors who publish with Berkala Akuntansi dan Keuangan Indonesia agree to the following terms:
The journal allows the author to hold the copyright of the article without restrictions.
The journal allows the author(s) to retain publishing rights without restrictions
The legal formal aspect of journal publication accessibility refers to Creative Commons Attribution (CC BY NC SA)
BAKI (Berkala Akuntansi dan Keuangan Indonesia) is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
