DETERMINAN KINERJA PENGELOLAAN KEUANGAN DESA

Authors

  • Ade Nur Rabbiah Nasution Universitas Ahmad Dahlan
  • Dewi Amalia Universitas Ahmad Dahlan

DOI:

https://doi.org/10.12928/j.reksa.v8i1.3824

Keywords:

Village financial management performance, Village apparatus capacity, Financial reporting compliance, Quality of BPD supervision.

Abstract

This study aims to examine the factors that determinants of financial management performance in village government. Village financial management is all activities that include planning, implementation, administration, reporting and financial accountability of the village. The Village financial management is carried out based on the principles of governance: transparent, accountable and participatory so that good governance can be implemented in the village government administration system. The object of this research is Panggungharjo Village, Sewon District at Bantul Regency. The variables tested were the capacity of village officials, financial reporting compliance, and quality of supervision of the BPD. The method used in this research is the type of quantitative data which is strengthened by interviews and the samples are the village head, treasurer and BPD in Panggungharjo Village. Data collection in this study was conducted through a survey using a questionnaire technique to 39 respondents and structured interviews with the treasurer and BPD. The results of this study are the capacity of village officials, financial reporting compliance, and the quality of BPD supervision that affect the performance of financial management.

 

 

References

Adha, A. H. (2016). Pengaruh Pengawasan Badan Permusyawaratan Desa terhadap Kinerja Kepala Desa dalam Pembangunan Desa Rambah Utama Kecamatan Rambah Samo Kabupaten Rokan Hulu. Jurnal Online Mahasiswa, 3 (2), 36-47.

Aristia, R. (2015). Studi tentang Kemampuan Aparatur Desa dalam Pelayanan Administrasi Kependudukan di Kampung Dtah Bilang Baru Kecamatan Long Hubung Kabupaten Mahakam Ulu. Jurnal Ilmu Pemerintah, 3 (1), 443-457

Asrori. (2014). Kapasitas Aparatur Desa dalam Penyelenggaraan Pemerintah Desa di Kabupaten Kudus. Jurnal Bina Praja, 6 (2), 73-88.

Buku Pintar Dana Desa. (2017). Buku Pintar Dana Desa. Retrieved from https://www.kemenkeu.go.id/media/6749/buku-pintar-dana-desa.pdf

Ghozali, Imam. (2016). Aplikasi Analisis Multivariete Dengan Program IBMSPSS23 (Edisi 8). Cetakan ke VIII. Semarang: Badan Penerbit Universitas Diponegoro.

http://www.panggungharjo.desa.id/prestasi/
Munti, F., & Fahlevi, H. (2017). Determinan Kinerja Pengelolaan Keuangan Desa: Studi pada Kecamatan Gandapura Kabupaten Bireuen Aceh. Jurnal Akuntansi dan Investasi, 18 (2), 172–182.

Peraturan Pemerintah Republik Indonesia Nomor 43 Tahun 2014 tentang Peraturan Pelaksanaan Undang-Undang Nomor 6 Tahun 2014 tentang Desa.

Peraturan Pemerintah Nomor 72 Tahun 2005 tentang Desa
Permendagri Nomor 113 Tahun 2014 tentang Pengelolaan Keuangan Desa
Undang-Undang Republik Indonesia Nomor 6 Tahun 2014 tentang Desa.

Downloads

Published

2021-02-25

Issue

Vol. 8 No. 1 (2021)

Section

Articles

License

Authors who publish with JURNAL REKSA agree to the following terms:
  1. Authors retain copyright and grant the JURNAL REKSA right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgment of the work's authorship and initial publication in JURNAL REKSA.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in JURNAL REKSA.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).