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

Yıl 2023, Cilt: 31 Sayı: 56, 191 - 204, 28.04.2023

Hari Setiyawati , Puji Rahayu , Lucky Nugroho

https://doi.org/10.17233/sosyoekonomi.2023.02.09

Öz

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.

Anahtar Kelimeler

Köy Fonu, Örgütsel Bağlılık, Mali Raporların Kalitesi, Köy Fon Yönetiminin Hesap Verebilirliği

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

Öz

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.

Anahtar Kelimeler

Village Fund, Organisational Commitment, Quality of Financial Reports, Accountability of Village Fund Management

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