Research Article
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Determinants of Accountability for The Management of Funds Vis-À-Vis Village Governments in Indonesia (Empirical Case in Sukabumi, West Java)

Year 2023, Volume: 31 Issue: 56, 191 - 204, 28.04.2023
https://doi.org/10.17233/sosyoekonomi.2023.02.09

Abstract

The study aims to analyse the effect of Organisational Commitment on the Quality of Village Fund Financial Statements and the impact on Village Fund Management Accountability. The survey had conducted in villages in Sukabumi Regency, West Java. The observation units were village fund management officers, namely village heads/temporary village heads, village secretaries, and heads of financial affairs/village treasurers, totalling 193 villages. The data were analysed with the SEM model and processed using Smart PLS software. The results of this study prove that organisational commitment does not have a significant effect on the quality of Village Fund reports but has a significant impact on the accountability of Village Fund management, and the quality of Village Fund financial statements has a significant effect on the accountability of Village Fund management. The study’s implications provide information to decision-makers, especially stakeholders from village funds, to improve organisational commitment and the quality of financial statements so that management and village accountability.

References

  • Adnan, H. (2020), “Implikasi Penyalahgunaan Alokasi Dana Desa Oleh Kepala Desa Terhadap Pemerintahan Desa”, Al-Adl: Jurnal Hukum, 11(2), 151-171.
  • Agung, T.M. & Gayarati (2018), “Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Karangasem”, E-Jurnal Akuntansi, 23(2), 1253-1276.
  • Anshary, M. et al. (2021), Sistem Ekonomi Indonesia (first), Widina Bhakti Persada Bandung.
  • Böhnke, P. (2008), “Are the poor socially integrated? The link between poverty and social support in different welfare regimes”, Journal of European Social Policy, 18(2), 133-150.
  • Callan, T. et al. (1993), “Resources, Deprivation and the Measurement of Poverty”, Journal of Social Policy, 22(2), 141-172.
  • Chang, Z. et al. (2021), “The Global Fund: why anti-corruption, transparency and accountability matter”, Globalization and Health, 17(1), 1-11.
  • Dodopo, Y. et al. (2017), “Pengaruh Komitmen Organisasi, Pengendalian Intern Akuntansi, Peran Internal Audit, Pendidikan, Dan Kualitas Pelatihan Terhadap Keterandalan Laporan Keuangan Pada Skpd Pemerintah Kabupaten Halmahera Utara”, Jurnal Riset Akuntansi Dan Auditing “Goodwill”, 8(1), 22-31.
  • Fauziyyah, N. et al. (2021), “Penganggaran Perusahaan sebuah Tinjauan Teori dan Praktis”, in: Widina Bhakti Persada Bandung.
  • Fikrian, H. (2017), “Pengaruh Kualitas Laporan Keuangan, Penyajian Laporan Keuangan dan Aksesibilitas Laporan Keuangan Daerah (Studi Empiris Pada satuan Kerja Perangkat Daerah Kota Pekanbaru)”, JOM Fekon.
  • Ghozali, I. & H. Latan (2015), Partial Least Square, Konsep Teknik, dan Aplikasi menggunakan program SmartPLS 3.0 untuk Penelitian Empiris, Undip Press.
  • Halim, A. & M.S. Kusufi (2012), Akuntansi Sektor Publi: Akuntansi Keuangan Daerah (4th ed.), Salemba Empat.
  • Hasan, M. et al. (2022), “Ekonomi Pembangunan Sebuah Tinjauan Teori dan Praktis”, In: R. Septiani (ed.), Widina Media Utama.
  • Indriasih, D. et al. (2022), “Pengaruh Komitmen Organisasi, Sistem Pengendalian Internal, Kompetensi Pemerintah Desa, Transparansi, dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Dana Desa”, Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(4), 972-981.
  • Iskandar, D. & H. Setiyawati (2015), “The effect of internal accountants’ competence on the quality of financial reporting and the impact on the financial accountability”, International Journal of Managerial Studies and Research, 3(5), 55-64.
  • Joyohadisumarto, S. (2018), Bankir - Kepemimpinan Lembaga Perbankan Abad ke 21, Gramedia.
  • Lhokseumawe, M. & R. Susanti (2022), Dugaan Korupsi Dana Desa, Kejari Aceh Utara Tahan Kades dan 2 Bendahara, <https://regional.kompas.com/read/2022/08/03/183417578/dugaan-korupsi-dana-desa-kejari-aceh-utara-tahan-kades-dan-2-bendahara>, 23.08.2022.
  • Mada, S. et al. (2017), “Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Gorontalo”, Jurnal Riset Akuntansi Dan Auditing “Goodwill”, 8(2), 106-115.
  • Mardiana, Y.R. & D. Syarif (2018), Komitmen Organisasi - Definisi, Dipengaruhi dan Mempengaruhi, Nusmedia Pustaka.
  • Mardiasmo (2018), Otonomi Daerah dan Manajemen Keuangan Daerah, Andi.
  • Marroli (2017), Empat Program Prioritas Desa Dorong Pertumbuhan Ekonomi Pandeglang, <https://www.kominfo.go.id/content/detail/10824/empat-program-prioritas-desa-dorong-pertumbuhan-ekonomi-pandeglang/0/artikel_gpr>, 23.08.2022.
  • Metanfanuan, T. et al. (2021), Pengantar Manajemen Potensi Desa: Aku Yakin desaku Punya Sejuta Potensi, <https://books.google.co.id/books?hl=id&lr=&id=bo8aEAAAQBAJ&oi=fnd&pg=PA143&ots=xdt6Fio57x&sig=v3og58MGod_st1m7XxyVLL3HP_Y&redir_esc=y#v=onepage&q&f=false>, 23.08.2022.
  • Mood, C. & J.O. Jonsson (2016), “The Social Consequences of Poverty: An Empirical Test on Longitudinal Data”, Social Indicators Research, 127(2), 633-652.
  • Mualifu, M. et al. (2019), “Pengaruh Transparansi, Kompetensi, Sistem Pengendalian Internal, Dan Komitmen Organisasi Terhadap Akuntabilitas Pemerintah Desa Dalam Mengelola Alokasi Dana Desa (Studi Empiris Pada Seluruh Desa Di Kecamatan Mrebet Kabupaten Purbalingga)”, Journal of Economic, Business and Engineering, 1(1), 49-59.
  • Napitupulu, D. et al. (2020), Mudah Membuat Skripsi/Tesis, (Pertama), CV. Penerbit Qiara Media.
  • Nathan, A.J. & A. Scobell (2012), “How China sees America”, Foreign Affairs, 91(5), 32-47.
  • Nugraha, E. et al. (2018), “Rotasi Audit Sebuah Kajian Fenomenologis”, Seminar Nasional Dan Diskusi Panel Multidisiplin Hasil Penelitian & Pengabdian Kepada Masyarakat, 165-170.
  • Nugraha, N. et al. (2014), “Pengaruh Kompentensi Pegawai dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Satuan Kerja Perangkat Daerah di Kabupaten Bandung”, Jurnal Wacana Kinerja, 17(2), 41-51.
  • Nugroho, L. et al. (2020), “The Conception and Practices of Social Enterprise Between Indonesia and South Korea”, AL-FARABI International Journal on Social Sciences, 5(4), 41-48.
  • Oktavia, S., & Rahayu, S. (2019). The Influence of Competence Human Resources, Organizational Commitments and Regional Financial Accounting Systems to The Quality of Regional Financial Statements (Case Study on The SKPD Bandung City 2018). E-Proceeding of Management, 6(1), 652-659.
  • Oktris, L. et al. (2022), Tips & Trik Cara Praktis Menyusun Skripsi dan Tesis (Pertama), Pustaka Pranala.
  • Pamungkas, B. (2012), “Pengaruh Penerapan Akuntansi Sektor Publik Dan Pengawasan Perhadap Kualitas Laporan Keuangan Dan Implikasinya Terhadap Akuntabilitas Kinerja Instansi Pemerintah”, Jurnal Ilmiah Ranggading, 12(2), 1-11.
  • Pranata, V.M. (2019), “Pengaruh Pengendalian Internal dan Komitmen Organisasi Terhadap Kualitas Pelaporan Keuangan (Survei pada Perusahaan Tekstil di Kota Bandung dan Sekitarnya)”, JAFTA, 1(1), 15-30.
  • Rakhmawati, I. et al. (2021), “Kebijakan Transparansi Dan Akuntabilitas: Mampukah Mencegah Penyelewengan Dana Desa?”, Jurnal Riset Akuntansi Aksioma, 20(1), 1-12.
  • Ramadhan, P. (2022), Korupsi Dana Desa, Mantan Kades di Asahan Ditahan!, <https://www.detik.com/sumut/hukum-dan-kriminal/d-6254608/korupsi-dana-desa-mantan-kades-di-asahan-ditahan>, 23.08.2022.
  • Rodríguez-Pose, A. & D. Hardy (2015), “Addressing poverty and inequality in the rural economy from a global perspective”, Applied Geography, 61, 11-23.
  • Sarah, S. et al. (2020), “Pengaruh kompetensi aparatur, komitmen organisasi, pemanfaatan teknologi informasi, partisipasi masyarakat, dan SPI terhadap akuntabilitas pengelolaan dana desa di kabupaten indragiri hulu”, Bilancia: Jurnal Ilmiah Akuntansi, 4(4), 330-342.
  • Sardi, S.J. et al. (2016), “Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Dan Akuntabilitas Kinerja Instansi Pemerintah (Studi Empiris Pada Satker Balai Besar Bmkg Wilayah Iii Denpasar-Bali)”, InFestasi, 12(2), 158-172.
  • Sekaran, U. & R. Bougie (2016), Research Methods for Business: A Skill Building Approach, John Wiley & Sons.
  • Sekaran, U. & R. Bougie (2017), Metodologi Penelitian untuk Bisnis, Salemba Empat.
  • Setiyawati, H. (2013), “The Effect of Accountants’ Competence, Managers’ Commitment to Organizations and the Implementation of the Internal Control System on the Quality of Financial Reporting”, International Journal of Business and Management Invention, 2(11), 19-27.
  • Shaleh, M. (2018), Komitmen Organisasi Terhadap Kinerja Pegawai, Aksara Timur.
  • Sigit, T.A. & A. Kosasih (2020), “Pengaruh Dana Desa terhadap Kemiskinan: Studi Tingkat Kabupaten/Kota di Indonesia”, Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan Kebijakan Publik, 5(2), 105-119.
  • Sudaryo, Y. et al. (2017), Keuangan di Era Otonomi Daerah, Andi.
  • Sujarweni, W. (2015), Akuntansi Desa, Pustaka Baru Press.
  • Taris, N. & P. Kurniati (2022), Diduga Korupsi Dana Desa Ratusan Juta, Kades di Manggarai NTT Ditahan Jaksa, <https://regional.kompas.com/read/2022/08/11/181619978/diduga-korupsi-dana-desa-ratusan-juta-kades-di-manggarai-ntt-ditahan-jaksa>, 23.08.2022.
  • Umiyati, H. et al. (2022), MSDM Dalam Organisasi, Widina Bhakti Persada Bandung.
  • Utami, W. & L. Nugroho (2019), “Going Concern Studies of Government Social Enterprise in Indonesia (Village Government Enterprises Case/Bumdes-Lebak Region, West Java)”, International Journal Entrepreneurship and Management Inquiries (Journal EMI), 3(5), 191-206.
  • Wibowo, A.D. (2017), Dana Desa untuk Pembangunan - Infografik Katadata.co.id., <https://katadata.co.id/anshar/infografik/5e9a562fa0069/dana-desa-untuk-pembangunan>, 23.08.2022.
  • Widari, L. & S. Sutrisno (2017), “Pengaruh Sistem Pengendalian Internal Pemerintah dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Daerah”, Jurnal Ilmiah Ilmu Ekonomi, 5(10), 117-126.
  • Widodo, Z.D. et al. (2022), “Manajemen Koperasi dan UMKM”, in: E.P. Sari & D.E. Putri (eds.), Widina Bhakti Persada.

Hesap Verebilirliğin Belirleyenleri: Endonezya'da Köy İdarelerinin Fon Yönetimi (Batı Java'daki Sukabumi’den Deneysel Bir Örnek)

Year 2023, Volume: 31 Issue: 56, 191 - 204, 28.04.2023
https://doi.org/10.17233/sosyoekonomi.2023.02.09

Abstract

Çalışma, Örgütsel Bağlılığın Köy Fon Mali Tablolarının Kalitesi üzerindeki etkisini, Köy Fon Yönetimi Hesap Verebilirliği üzerindeki etkisini analiz etmeyi amaçlamaktadır. Anket, Batı Java, Sukabumi Regency'deki köylerde, gözlem birimlerinde köy fon yönetimi memurları, yani köy muhtarları/geçici köy muhtarları, köy sekreterleri, mali işler müdürleri/köy saymanları olmak üzere toplam 193 köyde gerçekleştirildi. Veriler SEM modeli ile analiz edildi ve Smart PLS yazılımı kullanılarak işlendi. Bu çalışmanın sonuçları, örgütsel bağlılığın Köy Fonu raporlarının kalitesi üzerinde önemli bir etkisi olmadığını, ancak Köy Fonu yönetiminin hesap verebilirliği üzerinde önemli bir etkiye sahip olduğunu ve Köy Fonu mali tablolarının kalitesinin, Köy Fonu raporlarının kalitesi üzerinde önemli bir etkisi olduğunu kanıtlamaktadır. Köy Fonu yönetiminin hesap verebilirliği. Çalışmanın sonuçları, karar vericilere, özellikle de köy fonlarından paydaşlara örgütsel bağlılığı ve mali tabloların kalitesini iyileştirebilmek için yönetim ve köy hesap verebilirliği sağlamak için bilgi sağlar.

References

  • Adnan, H. (2020), “Implikasi Penyalahgunaan Alokasi Dana Desa Oleh Kepala Desa Terhadap Pemerintahan Desa”, Al-Adl: Jurnal Hukum, 11(2), 151-171.
  • Agung, T.M. & Gayarati (2018), “Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Karangasem”, E-Jurnal Akuntansi, 23(2), 1253-1276.
  • Anshary, M. et al. (2021), Sistem Ekonomi Indonesia (first), Widina Bhakti Persada Bandung.
  • Böhnke, P. (2008), “Are the poor socially integrated? The link between poverty and social support in different welfare regimes”, Journal of European Social Policy, 18(2), 133-150.
  • Callan, T. et al. (1993), “Resources, Deprivation and the Measurement of Poverty”, Journal of Social Policy, 22(2), 141-172.
  • Chang, Z. et al. (2021), “The Global Fund: why anti-corruption, transparency and accountability matter”, Globalization and Health, 17(1), 1-11.
  • Dodopo, Y. et al. (2017), “Pengaruh Komitmen Organisasi, Pengendalian Intern Akuntansi, Peran Internal Audit, Pendidikan, Dan Kualitas Pelatihan Terhadap Keterandalan Laporan Keuangan Pada Skpd Pemerintah Kabupaten Halmahera Utara”, Jurnal Riset Akuntansi Dan Auditing “Goodwill”, 8(1), 22-31.
  • Fauziyyah, N. et al. (2021), “Penganggaran Perusahaan sebuah Tinjauan Teori dan Praktis”, in: Widina Bhakti Persada Bandung.
  • Fikrian, H. (2017), “Pengaruh Kualitas Laporan Keuangan, Penyajian Laporan Keuangan dan Aksesibilitas Laporan Keuangan Daerah (Studi Empiris Pada satuan Kerja Perangkat Daerah Kota Pekanbaru)”, JOM Fekon.
  • Ghozali, I. & H. Latan (2015), Partial Least Square, Konsep Teknik, dan Aplikasi menggunakan program SmartPLS 3.0 untuk Penelitian Empiris, Undip Press.
  • Halim, A. & M.S. Kusufi (2012), Akuntansi Sektor Publi: Akuntansi Keuangan Daerah (4th ed.), Salemba Empat.
  • Hasan, M. et al. (2022), “Ekonomi Pembangunan Sebuah Tinjauan Teori dan Praktis”, In: R. Septiani (ed.), Widina Media Utama.
  • Indriasih, D. et al. (2022), “Pengaruh Komitmen Organisasi, Sistem Pengendalian Internal, Kompetensi Pemerintah Desa, Transparansi, dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Dana Desa”, Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(4), 972-981.
  • Iskandar, D. & H. Setiyawati (2015), “The effect of internal accountants’ competence on the quality of financial reporting and the impact on the financial accountability”, International Journal of Managerial Studies and Research, 3(5), 55-64.
  • Joyohadisumarto, S. (2018), Bankir - Kepemimpinan Lembaga Perbankan Abad ke 21, Gramedia.
  • Lhokseumawe, M. & R. Susanti (2022), Dugaan Korupsi Dana Desa, Kejari Aceh Utara Tahan Kades dan 2 Bendahara, <https://regional.kompas.com/read/2022/08/03/183417578/dugaan-korupsi-dana-desa-kejari-aceh-utara-tahan-kades-dan-2-bendahara>, 23.08.2022.
  • Mada, S. et al. (2017), “Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Gorontalo”, Jurnal Riset Akuntansi Dan Auditing “Goodwill”, 8(2), 106-115.
  • Mardiana, Y.R. & D. Syarif (2018), Komitmen Organisasi - Definisi, Dipengaruhi dan Mempengaruhi, Nusmedia Pustaka.
  • Mardiasmo (2018), Otonomi Daerah dan Manajemen Keuangan Daerah, Andi.
  • Marroli (2017), Empat Program Prioritas Desa Dorong Pertumbuhan Ekonomi Pandeglang, <https://www.kominfo.go.id/content/detail/10824/empat-program-prioritas-desa-dorong-pertumbuhan-ekonomi-pandeglang/0/artikel_gpr>, 23.08.2022.
  • Metanfanuan, T. et al. (2021), Pengantar Manajemen Potensi Desa: Aku Yakin desaku Punya Sejuta Potensi, <https://books.google.co.id/books?hl=id&lr=&id=bo8aEAAAQBAJ&oi=fnd&pg=PA143&ots=xdt6Fio57x&sig=v3og58MGod_st1m7XxyVLL3HP_Y&redir_esc=y#v=onepage&q&f=false>, 23.08.2022.
  • Mood, C. & J.O. Jonsson (2016), “The Social Consequences of Poverty: An Empirical Test on Longitudinal Data”, Social Indicators Research, 127(2), 633-652.
  • Mualifu, M. et al. (2019), “Pengaruh Transparansi, Kompetensi, Sistem Pengendalian Internal, Dan Komitmen Organisasi Terhadap Akuntabilitas Pemerintah Desa Dalam Mengelola Alokasi Dana Desa (Studi Empiris Pada Seluruh Desa Di Kecamatan Mrebet Kabupaten Purbalingga)”, Journal of Economic, Business and Engineering, 1(1), 49-59.
  • Napitupulu, D. et al. (2020), Mudah Membuat Skripsi/Tesis, (Pertama), CV. Penerbit Qiara Media.
  • Nathan, A.J. & A. Scobell (2012), “How China sees America”, Foreign Affairs, 91(5), 32-47.
  • Nugraha, E. et al. (2018), “Rotasi Audit Sebuah Kajian Fenomenologis”, Seminar Nasional Dan Diskusi Panel Multidisiplin Hasil Penelitian & Pengabdian Kepada Masyarakat, 165-170.
  • Nugraha, N. et al. (2014), “Pengaruh Kompentensi Pegawai dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Satuan Kerja Perangkat Daerah di Kabupaten Bandung”, Jurnal Wacana Kinerja, 17(2), 41-51.
  • Nugroho, L. et al. (2020), “The Conception and Practices of Social Enterprise Between Indonesia and South Korea”, AL-FARABI International Journal on Social Sciences, 5(4), 41-48.
  • Oktavia, S., & Rahayu, S. (2019). The Influence of Competence Human Resources, Organizational Commitments and Regional Financial Accounting Systems to The Quality of Regional Financial Statements (Case Study on The SKPD Bandung City 2018). E-Proceeding of Management, 6(1), 652-659.
  • Oktris, L. et al. (2022), Tips & Trik Cara Praktis Menyusun Skripsi dan Tesis (Pertama), Pustaka Pranala.
  • Pamungkas, B. (2012), “Pengaruh Penerapan Akuntansi Sektor Publik Dan Pengawasan Perhadap Kualitas Laporan Keuangan Dan Implikasinya Terhadap Akuntabilitas Kinerja Instansi Pemerintah”, Jurnal Ilmiah Ranggading, 12(2), 1-11.
  • Pranata, V.M. (2019), “Pengaruh Pengendalian Internal dan Komitmen Organisasi Terhadap Kualitas Pelaporan Keuangan (Survei pada Perusahaan Tekstil di Kota Bandung dan Sekitarnya)”, JAFTA, 1(1), 15-30.
  • Rakhmawati, I. et al. (2021), “Kebijakan Transparansi Dan Akuntabilitas: Mampukah Mencegah Penyelewengan Dana Desa?”, Jurnal Riset Akuntansi Aksioma, 20(1), 1-12.
  • Ramadhan, P. (2022), Korupsi Dana Desa, Mantan Kades di Asahan Ditahan!, <https://www.detik.com/sumut/hukum-dan-kriminal/d-6254608/korupsi-dana-desa-mantan-kades-di-asahan-ditahan>, 23.08.2022.
  • Rodríguez-Pose, A. & D. Hardy (2015), “Addressing poverty and inequality in the rural economy from a global perspective”, Applied Geography, 61, 11-23.
  • Sarah, S. et al. (2020), “Pengaruh kompetensi aparatur, komitmen organisasi, pemanfaatan teknologi informasi, partisipasi masyarakat, dan SPI terhadap akuntabilitas pengelolaan dana desa di kabupaten indragiri hulu”, Bilancia: Jurnal Ilmiah Akuntansi, 4(4), 330-342.
  • Sardi, S.J. et al. (2016), “Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Dan Akuntabilitas Kinerja Instansi Pemerintah (Studi Empiris Pada Satker Balai Besar Bmkg Wilayah Iii Denpasar-Bali)”, InFestasi, 12(2), 158-172.
  • Sekaran, U. & R. Bougie (2016), Research Methods for Business: A Skill Building Approach, John Wiley & Sons.
  • Sekaran, U. & R. Bougie (2017), Metodologi Penelitian untuk Bisnis, Salemba Empat.
  • Setiyawati, H. (2013), “The Effect of Accountants’ Competence, Managers’ Commitment to Organizations and the Implementation of the Internal Control System on the Quality of Financial Reporting”, International Journal of Business and Management Invention, 2(11), 19-27.
  • Shaleh, M. (2018), Komitmen Organisasi Terhadap Kinerja Pegawai, Aksara Timur.
  • Sigit, T.A. & A. Kosasih (2020), “Pengaruh Dana Desa terhadap Kemiskinan: Studi Tingkat Kabupaten/Kota di Indonesia”, Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan Kebijakan Publik, 5(2), 105-119.
  • Sudaryo, Y. et al. (2017), Keuangan di Era Otonomi Daerah, Andi.
  • Sujarweni, W. (2015), Akuntansi Desa, Pustaka Baru Press.
  • Taris, N. & P. Kurniati (2022), Diduga Korupsi Dana Desa Ratusan Juta, Kades di Manggarai NTT Ditahan Jaksa, <https://regional.kompas.com/read/2022/08/11/181619978/diduga-korupsi-dana-desa-ratusan-juta-kades-di-manggarai-ntt-ditahan-jaksa>, 23.08.2022.
  • Umiyati, H. et al. (2022), MSDM Dalam Organisasi, Widina Bhakti Persada Bandung.
  • Utami, W. & L. Nugroho (2019), “Going Concern Studies of Government Social Enterprise in Indonesia (Village Government Enterprises Case/Bumdes-Lebak Region, West Java)”, International Journal Entrepreneurship and Management Inquiries (Journal EMI), 3(5), 191-206.
  • Wibowo, A.D. (2017), Dana Desa untuk Pembangunan - Infografik Katadata.co.id., <https://katadata.co.id/anshar/infografik/5e9a562fa0069/dana-desa-untuk-pembangunan>, 23.08.2022.
  • Widari, L. & S. Sutrisno (2017), “Pengaruh Sistem Pengendalian Internal Pemerintah dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Daerah”, Jurnal Ilmiah Ilmu Ekonomi, 5(10), 117-126.
  • Widodo, Z.D. et al. (2022), “Manajemen Koperasi dan UMKM”, in: E.P. Sari & D.E. Putri (eds.), Widina Bhakti Persada.

Details

Primary Language English
Subjects Economics
Journal Section Articles
Authors

Hari SETİYAWATİ
Universitas Mercu Buana
0000-0001-6765-6694
Indonesia


Puji RAHAYU
Universitas Mercu Buana
0000-0002-1621-5095
Indonesia


Lucky NUGROHO
Universitas Mercu Buana, Jakarta-Indonesia
0000-0002-9613-1667
Indonesia

Publication Date April 28, 2023
Submission Date September 16, 2022
Acceptance Date April 11, 2023
Published in Issue Year 2023 Volume: 31 Issue: 56

Cite

Bibtex @research article { sosyoekonomi1176083, journal = {Sosyoekonomi}, issn = {1305-5577}, address = {}, publisher = {Sosyoekonomi Society}, year = {2023}, volume = {31}, number = {56}, pages = {191 - 204}, doi = {10.17233/sosyoekonomi.2023.02.09}, title = {Determinants of Accountability for The Management of Funds Vis-À-Vis Village Governments in Indonesia (Empirical Case in Sukabumi, West Java)}, key = {cite}, author = {Setiyawati, Hari and Rahayu, Puji and Nugroho, Lucky} }
APA Setiyawati, H. , Rahayu, P. & Nugroho, L. (2023). Determinants of Accountability for The Management of Funds Vis-À-Vis Village Governments in Indonesia (Empirical Case in Sukabumi, West Java) . Sosyoekonomi , 31 (56) , 191-204 . DOI: 10.17233/sosyoekonomi.2023.02.09
MLA Setiyawati, H. , Rahayu, P. , Nugroho, L. "Determinants of Accountability for The Management of Funds Vis-À-Vis Village Governments in Indonesia (Empirical Case in Sukabumi, West Java)" . Sosyoekonomi 31 (2023 ): 191-204 <https://dergipark.org.tr/en/pub/sosyoekonomi/issue/76947/1176083>
Chicago Setiyawati, H. , Rahayu, P. , Nugroho, L. "Determinants of Accountability for The Management of Funds Vis-À-Vis Village Governments in Indonesia (Empirical Case in Sukabumi, West Java)". Sosyoekonomi 31 (2023 ): 191-204
RIS TY - JOUR T1 - Determinants of Accountability for The Management of Funds Vis-À-Vis Village Governments in Indonesia (Empirical Case in Sukabumi, West Java) AU - HariSetiyawati, PujiRahayu, LuckyNugroho Y1 - 2023 PY - 2023 N1 - doi: 10.17233/sosyoekonomi.2023.02.09 DO - 10.17233/sosyoekonomi.2023.02.09 T2 - Sosyoekonomi JF - Journal JO - JOR SP - 191 EP - 204 VL - 31 IS - 56 SN - 1305-5577- M3 - doi: 10.17233/sosyoekonomi.2023.02.09 UR - https://doi.org/10.17233/sosyoekonomi.2023.02.09 Y2 - 2023 ER -
EndNote %0 Sosyoekonomi Determinants of Accountability for The Management of Funds Vis-À-Vis Village Governments in Indonesia (Empirical Case in Sukabumi, West Java) %A Hari Setiyawati , Puji Rahayu , Lucky Nugroho %T Determinants of Accountability for The Management of Funds Vis-À-Vis Village Governments in Indonesia (Empirical Case in Sukabumi, West Java) %D 2023 %J Sosyoekonomi %P 1305-5577- %V 31 %N 56 %R doi: 10.17233/sosyoekonomi.2023.02.09 %U 10.17233/sosyoekonomi.2023.02.09
ISNAD Setiyawati, Hari , Rahayu, Puji , Nugroho, Lucky . "Determinants of Accountability for The Management of Funds Vis-À-Vis Village Governments in Indonesia (Empirical Case in Sukabumi, West Java)". Sosyoekonomi 31 / 56 (April 2023): 191-204 . https://doi.org/10.17233/sosyoekonomi.2023.02.09
AMA Setiyawati H. , Rahayu P. , Nugroho L. Determinants of Accountability for The Management of Funds Vis-À-Vis Village Governments in Indonesia (Empirical Case in Sukabumi, West Java). Sosyoekonomi. 2023; 31(56): 191-204.
Vancouver Setiyawati H. , Rahayu P. , Nugroho L. Determinants of Accountability for The Management of Funds Vis-À-Vis Village Governments in Indonesia (Empirical Case in Sukabumi, West Java). Sosyoekonomi. 2023; 31(56): 191-204.
IEEE H. Setiyawati , P. Rahayu and L. Nugroho , "Determinants of Accountability for The Management of Funds Vis-À-Vis Village Governments in Indonesia (Empirical Case in Sukabumi, West Java)", Sosyoekonomi, vol. 31, no. 56, pp. 191-204, Apr. 2023, doi:10.17233/sosyoekonomi.2023.02.09