Analysis of the Influence of Village Apparatus Competence, Community Participation, and Internal Control Systems on Village Government Performance
DOI:
https://doi.org/10.5281/zenodo.13861338Keywords:
Village government performance, Internal control system, Competence, Community participationAbstract
Low budget absorption is a common problem or can be said to be a classic problem in Indonesia because it continues to occur every year. The very large village funds have begun to be a concern for the government, especially regarding the readiness of villages to manage the allocated village funds. This study aims to determine the effect of village apparatus competence, community participation, and internal control systems on village government performance. The population and sample in this study were the village secretary, village treasurer, village representative body, and community representatives. The data collection technique used was through a questionnaire. The instrument was tested using validity tests, reliability tests, and normality tests. The results of this study show that village apparatus competence affects village government performance while community participation and internal control systems do not affect village government performance.
Downloads
References
AA Anwar Prabu Mangkunegara. (2007). Company Human Resources Management. PT. Rosdakarya Teenager.
Abdul Halim. (2007). Public Sector Accounting: Regional Financial Accounting. Salemba.
Achmad, IF (2008). The Influence of Learning Independence and Learning Discipline on Learning Achievement in the Accounting Cycle. Yogyakarta State University.
Andriani. (2018). The Influence of Business Experience, Productivity, and Creativity on the Income of Bag MSMEs in Gresik District, Gresik Regency. Muhammadiyah University of Gresik.
Aprilya. (2020). The Influence of Village Fund Management Apparatus Competence, Organizational Commitment, Transparency and Community Participation on Village Fund Management Accountability in Gresik Regency. Indonesian College of Economics (STIESIA).
Brenya Bonsu, A., Appiah, KO, Gyimah, P., & Owusu-Afriyie, R. (2022). Public sector accountability: do leadership practices, integrity, and internal control systems matter? IIM Ranchi journal of management studies. https://doi.org/10.1108/irjms-02-2022-0010
Budiarto, DS, Setyaningrum, AD, & Sari, RP (2020). Accountability of Village Fund Management and Antecedent Factors Influencing It. Wahana: Journal of Economics, Management and Accounting, 23(2), 145–159. https://doi.org/10.35591/wahana.v23i2.240
Ghozali. (2018). Multivariate Analysis Application with IBM SPSS 25 Program. Diponegoro University.
Jaya, VWS and IMLM (2019). Determinants of Village Fund Financial Accountability after the Implementation of Law Number 6 of 2014. Journal of Accounting, 9(3), 201–218. https://doi.org/10.33369/j.akuntansi.9.3.201-218
Jayasinghe, K., Adhikari, P., Carmel, S., & Sopanah, A. (2020). Multiple rationalities of participatory budgeting in Indigenous communities: evidence from Indonesia. Accounting, Auditing and Accountability Journal, 33(8), 2139–2166. https://doi.org/10.1108/AAAJ-05-2018-3486
Jensen and Meckling. (1976). Theory Of The Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal Of Financial Economics, 3, 305–360.
Kunandar. (2015). Authentic Assessment. A Practical Approach. Jakarta: PT Raja Gafindo Persada.
Mayarani, EI, ADD Santoso, GB Riyandaru, and SMW (2017). The Influence of Work Experience and Internal Control on Employee Performance at Jember Lung Hospital. Proceedings of the National Seminar and Call for Paper on Economics and Business Jember, 27-8 October, 158–168.
Moeheriono. (2014). Competency-Based Performance Measurement (Revision). Rajawali Pers.
Mudrajad Kuncoro. (2013). Research Methods for Business and Economics. Jakarta: Erlangga., 4.
Mulyadi. (2017). Accounting System. Accounting, Auditing & Information Research Media.
Nuning Hindriani, Imam Hanafi, TD (2012). Internal Control System in Planning and Budget Implementation in the Region (Study at the Health Office of Madiun Regency) (Vol 15). Discourse.
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. https://doi.org/10.25105/mraai.v20i2.7894
Rachman, AA (2011). Government Administration in Development.
Scott, J. (2014). Internal Control System. Yogyakarta Publisher of YKPN College of Science, 6.
Uskara, AM, Sri, M., Bahrullah, A., Sri, M., & Sudrajat. (2019). The effect of internal control system's effectiveness on village government's performance | El effecto de la efectividad del systema de control interno en el desempeño del gobierno de la aldea. Opción, 35(89), 195–214.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Wempy Bayu Pranadi, Sudrajat Sudrajat, Saring Suhendro
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
