Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Contemporary Accounting

Accountability of village funds: Through competence and SISKEUDES, supervision moderation and leadership style Dewi, Ni Sayu Kadek Era Susipta; Yamin , Nina Yusnita; Kamase, Haryono Pasang; Pakawaru, Muhammad Ilham; Erwinsyah, Erwinsyah
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss3.art5

Abstract

The key to achieving excellent governance lies in the effective management of village funds. The aim of this research is to examine how the competence of village officials, the utilization of the Village Financial Information System (SISKEUDES), and the discipline of supervision and leadership style affect the accountability of village fund management. This research was conducted on village officials in all villages in Lariang District, Pasangkayu Regency, totaling 63 people who were determined purposively. A questionnaire was used to gather primary data, and the Partial Least Square (PLS) method was used for analysis. The research's findings demonstrate that the accountability of village fund management is significantly improved by the capability of the village apparatus and the application of SISKEUDES. These results indicate that achieving transparent and accountable village fund management requires both enhancing the apparatus's knowledge and abilities, and making the best use of the village financial information system. These results strengthen the argument in contingency theory. Furthermore, the impact of the competence of village officials and the application of SISKEUDES on the village fund management’s accountability is not influenced by supervision or leadership style. In addition, this research has implications for strategies to enhance the village fund management’s accountability. Such strategies could include enhancing the competence of village officials and maximising the usage of SISKEUDES.
Co-Authors Abni, Dinda Rahmah Aksan, Muhammad Ali Akbar Amir, Kartika Sari Amiruddin Amiruddin Anas, Mutiara Andini, Febri Tri Anggraeni, Marisa Anipah, Anipah Anjelita, Kamila Aprilia, Alya Ari Ramadhan, Ari Asmeriyani, Asmeriyani Astrina Nur Inayah Ayunir, Anggi Firdha Aziza, Aziza Basri, Fitra Basri, Fitrah Basyarudin Basyarudin betty betty Bintang C. H. Simangunsong BONAR M. SINAGA Chatarina Umbul Wahyuni Darwin, Ramdan Dewi, Ni Sayu Kadek Era Susipta Dormina, Dormina Efrizal, M. Dicky Fadila, Rifka Fatimah, Martha Trya Febriansyah Febriansyah Femilia Zahra Fikry Karim Gunarsa, Arif H. Mukran Roni, H. Mukran Haryono Pasang Kamase Haryono, Iranita Hermanto, M. Heru Suprapto Husna, Nur Ilham Ilham Iskandar Iskandar Jemakmun, Jemakmun Juanda, Rendy Julike, Katarina Laksono, Rudy Dwi Latifah Sukmawati Yuniar Linggom, Tampak Lubis, Yeni Maghfirawati, Okti Mappanyukki, Andi Marinawati Ginting Martawinarti, RTS Netisa Masruddin Meldawati, Lucyani Miftahul Jannah Muhammad Afif Muhammad Iqbal Muhanniah, Muhanniah Mustamin Mustamin Nabila, Nur Nadhira Afdalia, Nadhira Nayla Rosa, Az-Zahra Nicky Nur, Muhammad Ningsih, Kartina Eka Ningsih, Nurhayati Nover, Johanes Lan Nurwidah, Andi Padapi, Astrini Pairi, Agus PAKAWARU, Muhammad Ilham Palinggi, Yonathan Pordaningsih, Reny Prasetya, Rifki Dwi Putra, Yosua Angkasa Putri Irwanti Sari Raden Mohamad Herdian Bhakti Regina Regina Riama, Apni Romadhasari, Catur Romadhona, Beny Rosdawati, Rosdawati Rosyad, Farlin Rukmelia, Rukmelia S, Syahruddin Saleh, Fadli Moh Salfiana, Salfiana Samsinar Samsinar Sari, Anggun Sari, Katmi Siti Ulfah Sugeng Raharjo Sukamto, Ika Sumiyarsi Suryadi Imran, Suryadi Syafiruddin, Syafiruddin Syahril, Muh Syahrudin Syahrudin, Syahrudin Syamsiar, Syamsiar Syasurya, Yaqub Tamsir Ariyadi Tantiana, Eva Thamrin, Rinal Tri Andini, Febri Tri Wahyuni Vira, Natalin Wildan, Ahmad Chairun Yamin , Nina Yusnita YS, Al Adzim Yusmahendra, Devi Yusriani Nasution Zulaikha, Izni