Pengaruh Penerapan Sistem Keuangan Desa, Peran Perangkat Desa, Dan Pengawasan Terhadap Akuntabilitas Pengelolaan Dana Desa
(Studi Kasus Pada Desa Se-Kecamatan Ubud)
Abstract
Accountability is the obligation to provide accountability or answer and explain the performance and actions of a person/leader of an organizational unit to parties who have the right or who have the authority to ask for accountability. Accountability in village government is very important because it is a form of accountability media for village government as an entity that manages funds village. This research aims to determine the influence of the implementation of the village financial system, the role of village officials, and supervision of the accountability of village fund management. The population in this study was 128 people who worked as village officials in 7 villages in Ubud District. The number of samples in this study was 56 people who were determined using a purposive sampling technique and tested using multiple linear regression analysis techniques.The results of this research show that the implementation of the village financial system has a positive and significant effect on the accountability of village fund management, the role of village officials has a positive and significant effect on the accountability of village fund management, and supervision has a positive and significant effect on the accountability of village fund management. The suggestions that can be given to village governments in Ubud Subdistrict are expected to provide technical guidance or training to improve the skills of village officials in using village financial system applications with the aim of supporting the smooth running of tasks in terms of village financial management so as to create better village financial management. accountable.
References
Kharisma. (2014). Good Govelrnancel melrulpakan salah satul aspelk yang belrpelran pelnting telrhadap
pelnulrulnan tingkat kelmiskinan.
Krisnanti, N. P. (2022). "Pelngarulh Kelpelmimpinan,Keljellasan Sasaran Anggaran, Pelngawasan
Telrhadap Akulntabilitas Pelngellolaan Dana Delsa".
Kulsmawardani, G., & Nulrfadliyah. (2022). "Pelngarulh Pelnelrapan Aplikasi Sistelm Kelulangan Delsa
Telrhadap Akulntabilitas Kelulangan Delsa (Stuldi kasuls di delsa kelcamatan Elmpang
Kabulpateln Sulmbawa)". Julrnal Tambora, 113- 117.
Maharini. (2019). "Pelngellolaan dana delsa yang baik tidak telrlelpas dari pelrelncanaan pelngellolaan
dana delsa yang baik".
Mardiasmo. (2002). Akulntabilitas adalah kelwajiban pihak pelmelgang amanah.
Melga, K. N., Kalangi, L., & M.Kapojos, P. (2022). "Pelngarulh Sistelm Kelulangan Delsa
(SISKElUlDElS) Telrhadap Akulntabilitas Pelngellolaan Kelulangan Delsa pada Kabulpateln
Bolaang Mongondow Timulr". Julrnal Riselt Akulntansi 17(3),2022,150-161-, 150-161.
Nainggolan, F. A. (2017). "Pelran Pelrangakat Delsa Dalam Akulntabilitas Pelngellolaan Dana Delsa
(stuldi kasuls Delsa Ramulnia II Kelcamatan Pantai Labul Kabulpateln Delli Selrdang Tahuln
". relpository.ulinsul.ac.id, 106.
Nulrak, Y. V., Mitan, W., & Go'o, El. El. (2023). "Pelngarulh Pelnelrapan Sistelm Kelulangan Delsa
(SISKElUlDElS) Telrhadap Pelngellolaan Kelulangan Delsa". Riselt Ilmul manajelmeln Bisnis
dan Akulntansi, 243-256.
Olivia, C. R., & Ultomo, R. B. (2023). "Pelngarulh Partisipasi Masyarakat,Pelran Pelrangkat Delsa,dan
Kompeltelnsi Pelrangkat Delsa Telrhadap Akulntabilitas Pelngellolaan Dana Delsa".
Ridulan, M. A. (2021). "Pelngarulh Pelmahaman Dan Pelran Pelrangkat Delsa Telrhadap Akulntabilitas
Pelngellolaan Dana Delsa Dalam Pelrselpelktif Akulntansi Syariah".
relpository.radelnintan.ac.id, 45.
Ridwan. (2019). Sistelm Kelulangan Akan melmbelrikan Kelulntulngan.
Riyadi, W., & Kulrnadi, El. (2020). "Pelngarulh Pelmanfaatan Telknologi Informasi,Partisipasi
Pelnganggaran dan Pelngawasan Telrhadap Akulntabilitas Pelngellolaan Dana Delsa di
Kelcamatan Sindang Kabulpateln Majalelngka". Maro;Julrnal Elkonomi Syariah dan
Bisnis, 168.
Wullandari, A. (2022). "Pelngarulh Sistelm Kelulangan Delsa (SISKElUlDElS),Sistelm Pelngelndalian
Intelrn Pelmelrintah dan Transparansi Telrhadap Akulntabilitas Pelngellolaan Dana Delsa
(stuldi Elmpiris pada pelmelrintah Nagari di Kelcamatan Kamang Barul,Kabulpateln
Sijulnjulng,Sulmatelra Barat)". UlIN SUlSKA RIUlA, 1-120
