The Influence of Internal Control Systems, BPD Participation dnd The Use of Information Technology on The Accountability of Village Fund Management
Keywords:
Internal control system, community participation, use of information technology, accountability of village fund managementAbstract
This study aims to examine the effect internal control systems, BPD participation and the use of information technology on the accountability of village fund management either partially or simultaneously. This study uses primary data, and is included in research with a quantitative approach. The population used in this study is apparatus and officials in Kaligondang sub-district. Sampling in this study was by using purposive sampling, with several predetermined criteria. The data in this study was taken using a questionnaire. The results of this study provide evidence that partially the variables of the internal control system, community participation and the use of information technology have an effect on the accountability of village fund management.
References
Abdullah & Andi Fitrawati. (2019). Utilization of Village Funds in Supporting the Infrastructure Development of Tamosu Village in Gowa Regency, Thesis of the Development Economics Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar.
Ahmad Usman, (2008), Learning Research Together, Jogjakarta: Genta Press.
Alfian. 2019. Becoming a Political Leader. Jakarta: Gramedia Pustaka Utama.
Agustin, R., Nurcahyono, N., Sinarasri, A. & Sukesti, F. 2023. Financial Ratio and Stock Returns in Indonesia Equity Markets : A Signaling Theory Approach. International Conference on Business, Accounting, Banking, and Economics. Atlantis Press International BV, pp.277–292. Tersedia di http://dx.doi.org/10.2991/978-94-6463-154-8_25.
Alfitri, D.N., Nugroho, W.S. & Nurcahyono, N. 2022. The Effect of Environment Performance, Capital Structure, and Company Size on Financial Performance. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 12(2): 175.
Ambarwati, D. & Nurcahyono, N. 2022. The Influence of Capital Structure, Information Technology, and Business Characteristics on SMEs’ Performance During the COVID-19 Outbreak. Islamic Banking, Accounting and Finance International Conference, 2022: 218–226.
Anisa, O.N., Agung, R.E.W. & Nurcahyono, N. 2022. Faktor-Faktor yang Mempengaruhi Harga Saham: Berdasarkan Signaling Theory. Jurnal Akuntansi Indonesia, 11(2): 85–95.
A’yun, A.Q., Hanum, A.N. & Nurcahyono, N. 2022. Pengaruh Struktur Modal , Likuiditas , dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening Harga Saham Perusahaan Food and Beverage 2017-2021. Prosiding Seminar Nasional UNIMUS, 5: 408–419.
Azzahra, N., Sofianty, D. & Nurcahyono, N. 2023. Pengaruh Kesadaran Wajib Pajak dan Pengetahuan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi. Bandung Conference Series: Accountancy, 3(1): 1–13.
Amaliya, R., & Maryono. (2020). The Influence of Competence, Internal Control System, Organizational Commitment and BPD Participation on Village Fund Management Accountability. Scientific Journal of Computerized Accounting, 13(1), 122–133.
Aulia, P. 2018. The influence of the competence of village fund management officials, the commitment of village government organizations, the use of information technology, and BPD participation on the accountability of village fund management. JOM FEB Riau University, Pekanbaru, Indonesia, 1(3) ISSN 2339-0492.
Budiana A. Dian, Said Darwis and Nursini. (2019). The Effect Of Village Device Competencies Andinternal Control System Onaccountability Management. Scientific Research Journal (SCIRJ), Volume VII, Issue I, January 201910ISSN 2201-2796.
Dewi & Gayatri. (2019). Factors Affecting Accountability in Village Fund Management. Journal of Accounting, Udayana University. Vol.26, No: 311-327.
Donaldson, L., & Davis, J. (1991). Stewardship Theory Or Agency Theory: CEO Governance And Shareholders Returns. Australian Journal of Management, 16, 49-64.
Elwood, R. W. (1993). Psychological Tests And Clinical Discriminations: Beginning To Address The Base Rate Problem. Clinical Psychology Review, 13(5), 409–419.
Fitriana, L., Sinarasri, A. & Nurcahyono, N. 2024. Factors Affecting Financial Statement Fraud in Banking Sector: A Agency Perspective. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 14(1): 102.
Fizabaniyah, R., Nurcahyono, N., Argojuwono, A.D.A. & Hernawati, R.I. 2023. Financial Ratio , Board Diversity and Financial Distress : Evidence from Indonesia. International Conference on Business, Accounting, Banking, and Economics. Atlantis Press International BV, pp.307–320. Tersedia di http://dx.doi.org/10.2991/978-94-6463-154-8_27.
Gufranita, N.T., Hanum, A.N. & Nurcahyono, N. 2022. Pengaruh Mekanisme Good Corporate Governance, Kinerja Keuangan, dan Kualitas Audit Terhadap Ketepatan Waktu Pelaporan Keuangan: Studi Pada Perusahaan Manufaktur. Prosiding Seminar Nasional UNIMUS, 5: 216–230.
Gunanto, A., Hamzalouh, L. M. O., Sunarmi, S., & Ridwan, M. (2024). Islamic mutual funds: risk and return management. Journal of Islamic Accounting and Finance Research–Vol, 6(1).
Handayani, J.R., Nurcahyono, N., Saadah, N. & Winarsih 2023. Hexagon Fraud : Detection of Fraudulent Financial Statement in Indonesia. International Conference on Business, Accounting, Banking, and Economics. Atlantis Press International BV, pp.263–276. Tersedia di http://dx.doi.org/10.2991/978-94-6463-154-8_24.
Hastuti, I.N., Ery Wibowo, R. & Nurcahyono, N. 2024. The Effect of Capital Adequacy Ratio, Non-Performing Loan and Debt Equity Ratio on Financial Performance. Economics and Business International Conference, 1(1): 13–24. Tersedia di www.idx.co.id.
Herianto, R.O., Alfiana, B.Z., Apriliyanti, F., Nurcahyono, N., Jatiningsih, D.E.S. & Wijayanti, P. 2023. What is The Company’s Motivation for Doing CSR? An Analysis of Manufacturing Companies. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 13(2): 209.
Ghozali, I. (2021). Multivariate Analysis Application with IBM SPSS 26 Program 10th Edition. Diponegoro University Publishing Board.
Indraswari, N. E., & Rahayu, Y. (2021). The Influence of Village Government Competence, BPD Participation and Information Technology Utilization on Village Fund Management Accountability. Journal of Accounting Science and Research 10(4), 1-15.
Kaihatu, T. S. (2006). Good Corporate Governance and its Application in Indonesia. Journal of Management and Entrepreneurship, Vol. 8, No.1 : 1-9.
Kristiana, I., Erlangga, E. P., & Sinarasri, A. (2024). The Influence of Implementting Government Accounting Standars Based on Competence With The Use of Accounting Information Sytems as a Moderation Variable. Journal of accounting Science/jas. umsida. ac. id/index. php/jas January, 8(1), 72.
Ministry of Finance of the Republic of Indonesia. (2016). Regulation of the Minister of Finance of the Republic of Indonesia Number 187/PMK.07/2016 concerning the Management of Transfers to Regions and Village Funds.
Kharisma, F. T., & Tituk Diah Widajantie. (2021). Competence of Village Apparatus, Internal Control System, IT Utilization and BPD Participation in Village Fund Management Accountability (Case Study of Village in Paciran District, Lamongan Regency). E-Business : Scientific Journal of Economics and Business, 14(2), 40–44.
Kharisma, F. T., & Tituk Diah Widajantie. (2021). Competence of Village Apparatus, Internal Control System, IT Utilization and BPD Participation in Village Fund Management Accountability (Case Study of Village in Paciran District, Lamongan Regency). E-Business : Scientific Journal of Economics and Business, 14(2), 40-44.
Kharisma. (2021). Distribution of Expenditure and Achievement of Village Development Status in Riau Province. Journal Of Economics And Business Vol. 5, No 2.
Khansa, L., Nugroho, W.S. & Nurcahyono, N. 2022. The Effect of Liquidity, Leverage, Profitability and Firm size on Financial Distress with GCG as a Moderation Variable. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 12(2): 143.
Khasanah, L., Nugroho, W.S. & Nurcahyono, N. 2022. The Effect of Liquidity, Leverage, Company Size and Fixed Asset Intensity on Tax Aggressiveness. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 12(2): 154.
Khasanah, S.N.U. & Nurcahyono, N. 2021. Capacity, Pengaruh Operating Growth, Sales Dan, Arus K A S Terhadap, Leverage Distress, Financial. Jurnal Sustainable, 2(2): 357–371.
Kristiana, I., Nurkatik & Nurcahyono, N. 2021. The effect of sak emkm-based accounting implementation, accounting knowledge, education level, and revenue on msme taxpayer compliance in reporting its tax obligations during the covid-19 pandemic. Universal Journal of Accounting and Finance, 9(6): 1422–1432.
Kristianingrum, A., Sukesti, F. & Nurcahyono, N. 2022. Pengaruh Mekanisme Good Corporate Governance, Kinerja Keuangan, dan Struktur Modal terhadap Pengungkapan Sustainability Report. Prosiding Seminar Nasional UNIMUS, 5: 432–444.
Marlina, Evi, Sri Rahmayanti, & Ameilia Dwi Rur Afdilah Futri. (2021). The Influence of Leadership, Competence, and Information Technology on the Accountability of Village Fund Managers in Rakit Kulim District, Riau. Journal of Accounting and Economics 11 (1), 89-100.
Murhada, Giap, Yo Ceng. (2011). Introduction to Information Technology, Media Discourse Partners.
Muslimin, Mappamiring, St. & Nurmaeta. (2012). Accountability of Village Fund Allocation Management in Punagaya Village, Bangkala District, Jeneponto Regency. Journal of Government Science Vol 11 No 1.
Nafadhila Eka Indraswari, Yuliastuti Rahayu (2021). The influence of village government competence, BPD participation and the use of information technology on the accountability of village fund management. Journal of Accounting Research Sciences (JIRA), Vol. 10, No. 04.
Ni Kadek Hariani, Luh Komang Merawati & Ida Ayu Nyoman Yuliastuti. (2022). Competence and Role of BPD Participation in Realizing Accountability for Village Fund Management. Article Source Accounting, Auditing and Vocational Finance. Vol. 6, No 1.
Nurcahyono, N., & Ifada, L. M. Determinants of Goverment Financial Statement Quality Likelihood in Indonesian. Jurnal ASET (Akuntansi Riset), 16(1), 121-136.
Nova Hariani. (2022). Community Empowerment in the Cultivation and Utilization of Black Army Fly Maggot. Vol. 7 No 1, JPM (Journal of Community Empowerment).
Nurcahyono, N. & Hanifah, A. 2023. Determinant of Intention to Purchase Halal Cosmetics: A Millennial and Z Generation Perspective. International Journal of Islamic Business Ethics, 8(1): 12.
Nurcahyono, N. & Hanum, A.N. 2023. Determinants of Academic Fraud Behavior: The Perspective of the Pentagon Fraud Theory. Lawang Sewu International Conference, 163–177. Tersedia di http://dx.doi.org/10.2991/978-2-38476-078-7_18.
Nurcahyono, N., Hanum, A.N., Kristiana, I. & Pamungkas, I.D. 2021a. Predicting fraudulent financial statement risk: The testing dechow f-score financial sector company inindonesia. Universal Journal of Accounting and Finance, 9(6): 1487–1494.
Nurcahyono, N., Hanum, A.N. & Sinarasri, A. 2023a. Does Board Diversity and Financial Ratio Predict the Risk of Financial Distress ?? International Conference on Business, Accounting, Banking, and Economics. Atlantis Press International BV, pp.337–348. Tersedia di http://dx.doi.org/10.2991/978-94-6463-154-8_29.
Nurcahyono, N., Hanum, A.N. & Sukesti, F. 2021b. COVID 19 Outbreak and Stock Market Return: Evidence from Indonesia. Jurnal Dinamika Akuntansi dan Bisnis, 8(1): 47–58.
Nurcahyono, N., Hariadi, B. & Mardiati, E. 2019. The Effect of Work Loads on Employee Performance With Job Satisfaction As A Mediation Variable. Journal of Business Management and Economic Research, 3(8): 40–49.
Nurcahyono, N. & Kristiana, I. 2019. Pengaruh Corporate Social Responsibility (CSR) Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2017. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 9(1): 12.
Nurcahyono, N. & Purwanto, D. 2024. COVID-19 and the stock Market Crash: Evidence from Indonesia COVID-19 и крах фондового рынка: данные по Индонезии. Finance: Theory and Practice, 28(3): 120–130. Tersedia di https://www.idx.co.id/id/data-pasar/laporan-statistik/statistik/.
Pahlawan, E. W., Wijayanti, A., & Suhendro. (2020). The Influence of Village Apparatus Competence, Internal Control System, Information Technology Utilization and BPD Participation on Village Fund Management Accountability. Indonesia Accounting Journal, 2(2), 87–91.
Government Regulation Number 72 of 2005 concerning Villages.
BPKP Education and Training Center. (2016). Village Financial Management.
Rifai, M., Arifati, R., & Magdalena, M. (2015). The influence of company size, capital structure and company growth on profitability. Scientific Journal of S1 Accounting Students, Pandanaran University, 1(2502–7697), 1–8.
Sarwono, J. (2006). Quantitative and Qualitative Research Methods. Graha Ilmu. Yogyakarta.
Sedarmayanti. (2020). Human Resources and Work Productivity. Bandung: Mandar Maju.
Siahaan, Septony Benyamin. (2022). The Influence of Apparatus Competence, BPD Participation, Information Technology Utilization, Village Government Organizational Commitment, Transparency and Internal Control System on Village Fund Management Accountability. Journal of Management. Vol. 8, No 1.
Sinarasri, A., & Chariri, A. (2023). Business intelligence, management control systems and startup performance: Empirical study from Indonesia. International Journal of Applied Economics, Finance and Accounting, 16(2), 234-247.
Siti Sarah, Taufeni Taufik & Devi Safitri . The Influence of Apparatus Competence, Organizational Commitment, Information Technology Utilization, BPD and SPI Participation on the Accountability of Village Fund Management in Indragiri Hulu Regency. Bilancia: Scientific Journal of Accounting Vol 4, No 4, pp. 330-342.
Sujarweni & Wiratna. (2015). Village Financial Accounting, Gava Media, Jakarta.
Law Number 6 of 2014 concerning Villages and Statute Gazette
Vidya Vitta Adhivinna & Niken Damayanti. (2022). The Influence of the Government's Internal Control System, Information Technology Utilization, and BPD Participation on the Accountability of Village Fund Management in Ngluwar District, Magelang Regency. Journal of Accounting and Finance Research. Vol. 5, No 2.
Vinsensia Ratna Laia, Arthur Simanjuntak, Tri Darma Sipayung. (2022). The Influence of Apparatus Competence, BPD Participation, Information Technology Utilization, and Village Government Organization Commitment to Village Fund Management Accountability. Journal of Management. Vol. 8, No 2.
Wafirotin, K. Z., & Septiviastuti, U. (2019). The Effect Of Transparency, Community Participation And Accountability On Management Of Village Funds In Ponorogo Regency. Scientific Journal of Economics, 14(1), 31-44.
Warsita, Bambang. (2008). Foundational Learning Technology and Its Application. 1st printing. Jakarta: Asdi Maha Satya.
Wulan Riyadi & Engkun Kurnadi. (2020). The Effect of Information Technology Utilization, Budgeting Participation, and Supervision on the Accountability of Village Fund Management in Sindang District, Majalengka Regency. Maro: Journal of Sharia Economics and Business. Vol 3 No 2.
Downloads
Published
Versions
- 2024-11-26 (5)
- 2024-11-21 (4)
- 2024-11-21 (3)
- 2024-11-21 (2)
- 2024-07-27 (1)
