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All Journal Journal of Regional Economics Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Global Ilmiah
Sumtaky, Maxion
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Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Environmental Science Medicine & Pharmacology Social Sciences

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Village Fund Management in Indonesia: Impact on Government Performance in Madiun Lasboi, Yorim N; Sumtaky, Maxion; Assih, Prihat
Journal of Regional Economics Indonesia Vol. 5 No. 2 (2024): Agustus 2024
Publisher : University Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jrei.v5i2.13521

Abstract

This study examines the strategic impact of village fund management on the performance of village governments in Madiun Regency, Indonesia. Using a sample of 27 villages and 80 respondents, including village heads, secretaries, and financial officers, the research investigates how planning, implementation, transparency, and accountability affect governmental performance. Data were collected through documentation and questionnaires and analyzed using multiple linear regression. The results show that both planning and accountability have a positive and significant influence on village government performance, while implementation also contributes positively. However, transparency does not significantly impact performance. The findings suggest that improving planning and accountability processes is essential for enhancing the effectiveness of village governance. In contrast, transparency efforts, while important, may not directly lead to performance improvements in this context. The study highlights the need for better public access to information and more active participation in performance evaluations to further enhance village fund management and its outcomes.
Pengaruh Pemanfaatan Teknologi Informasi dan Transparansi terhadap Kinerja Keuangan Dana Desa dengan Akuntabilitas sebagai Variabel Intervening Forisa Riofan Gandi, Rifki; Sumtaky, Maxion; Ani Pangastuti, Dyah
Jurnal Global Ilmiah Vol. 2 No. 5 (2025): Jurnal Global Ilmiah
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/jgi.v2i5.184

Abstract

Penyelenggaraan pemerintahan desa di Indonesia menghadapi tantangan dalam meningkatkan kinerja keuangan melalui pemanfaatan teknologi informasi dan transparansi. Penelitian ini bertujuan untuk menganalisis pengaruh pemanfaatan teknologi informasi dan transparansi terhadap kinerja keuangan dana desa, dengan akuntabilitas sebagai variabel intervening. Metode yang digunakan adalah analisis data kuantitatif dengan teknik purposive sampling pada 85 desa berstatus IDM Mandiri di Kabupaten Pasuruan. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan model inner dan outer serta pengujian hipotesis dengan bootstrapping menggunakan software SmartPLS 20. Hasil penelitian menunjukkan bahwa pemanfaatan teknologi informasi dan transparansi memiliki pengaruh signifikan terhadap kinerja keuangan dana desa. Namun, akuntabilitas tidak berpengaruh signifikan terhadap kinerja keuangan dana desa, serta tidak mampu memediasi hubungan antara transparansi dan kinerja keuangan. Penelitian ini menyimpulkan bahwa meskipun pemanfaatan teknologi dan transparansi penting untuk peningkatan kinerja, akuntabilitas masih perlu ditingkatkan agar dapat berfungsi secara efektif.
Analisis Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Septhiningrum, Anggit Puteri; Sumtaky, Maxion; Zuhroh, Diana
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 1 (2023): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.01.09

Abstract

This study aims to describe, analyze the accountability, transparency and effectiveness of management and transparency of the effectiveness of the management of school operational Assistance Fund (BOS) in Vocational/High School in Mojokerto. The principle of transparency and accountability is a measure that can’t be ignored from the weak strength of participation, which in this case includes, teachers, parents and school authorities. Accountability in the management of BOS funds refers to the right of parents, who are representatives of the community, to take part in being responsible for the implementation of the BOS fund assistance program. The researcher used a mixed research method, which is a method that unites quantitative and qualitative methods. The population in this study is the Principal, School Committee, and fund managers, who are the authorities in the fund manager BOS SMA/SMK in Mojokerto. While in technical analysis, this study uses multiple linear regression analysis. The research results show that accountability and transparency affect the effectiveness of BOS fund management
Co-Authors Ani Pangastuti, Dyah Diana Zuhroh Forisa Riofan Gandi, Rifki Lasboi, Yorim N Prihat Assih Septhiningrum, Anggit Puteri