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Journal : Journal of Accounting and Finance Management (JAFM)

Pengaruh Kapabilitas Badan Permusyawaratan Desa dan Kompetensi Aparatur Desa Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Siskeudes Sebagai Pemoderasi Ayu Widya Puspitasari, Ida; Sujana, Edy; Putu Gede Diatmika, I
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1420

Abstract

This study aims to examine the influence of the Village Consultative Body's (BPD) capability and the competence of village officials on the accountability of village fund management, with Siskeudes serving as a moderating variable. The study employs a quantitative approach using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS). The population in this study consists of all villages in Denpasar City, totaling 27 villages. The sample was selected using a non-probability sampling method, specifically purposive sampling, with 5 respondents from each village. The results indicate that the capability of the Village Consultative Body (BPD) does not significantly influence the accountability of village fund management, and the utilization of Siskeudes cannot moderate this relationship. On the other hand, the competence of village officials has a positive and significant impact on the accountability of village fund management, and the utilization of Siskeudes strengthens this relationship.
Co-Authors ., AHMAD SADIRIN ., CENING BUDI UTARI ., Dewa Ayu Alit Kris Oktariani ., Diah Natarani Mandhira ., Dr. Edy Sujana, S.E., M.Si.Ak. ., Fathimah Jawas ., Gusti Ayu Dewi Utari ., I GEDE MUSTIKA YASA ., I Kadek Yani Bimarta Prasetya ., I Made Deditya Wiguna ., Ida Bagus Dwika Maliawan ., KADEK GITA DWITAMI ., Ketut Adi Permana ., KOMANG ARISKA ., Komang Intan Rahayu Mahariani ., Luh Febri Indrayani ., Luh Linda Utami ., Luh Putu Emy Dewi Liana ., Luh Putu Noviani ., MADE BUDI ARTINI ., Made Chandra Dewi ., Minah Nurjanah ., Ni Kadek Ari Riastini ., Ni Kadek Eranita Sukma Dewi ., Ni Kadek Nia Damayanti ., Ni Ketut Widiasih ., Ni Made Masri Wulandari ., NI MADE PUSPA DEWI ., NURUL AINI ., Putu Aditya Wira Artawan ., Putu Erika Susanti ., Putu Sukma Kurniawan, S.T., M.A. ., Putu Swandewi ., Tri Yuli Parwati Adelia, Komang Trisna Adhitrie, Ni Nyoman Narayani Agus Ariana, I Komang AHMAD SADIRIN . Ak. S.E. Desak Nyoman Sri Werastuti . Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Anggun Pratiwi Ardhi Ardhi, Anggun Pratiwi Ardiyansyah Ardiyansyah Ari Surya Darmawan Artika, I Nyoman Artini, Ni Ketut Yuli Aryani, Ketut Putri Kharisma Astawa, I Gede Putu Banu Astria, Putu Ria Ayu Widya Puspitasari, Ida Beril Jurevin Ginting Cahyadi, Made Andre CENING BUDI UTARI . Darmayanti, Anak Agung Istri Sri Wulan Desak Nyoman Sri Werastuti Desak Putu Lani Mahadewi . Desak Putu Lani Mahadewi ., Desak Putu Lani Mahadewi Dessy Aryani Dewa Ayu Alit Kris Oktariani . Dewi, Ni Kadek Krisna Dewi, Ni Luh Puja Rosita Dewi, Ni Luh Putri Cintya Dewi, Ni Luh Sucitra Dewi, Ni Putu Desi Arya Dewi, Nyoman Yuli Marlia Dewi, Putu Eka Dianita Marvilianti Dewi, Putu Elmytia Diah Natarani Mandhira . Dianartini, Kadek Disi Dr. Edy Sujana, S.E., M.Si.Ak. . Dr. Edy Sujana,SE,Msi,AK . Edy Sujana Elly Karmeli Fathimah Jawas . Gede Adi Yuniarta Gede Indirayanti Kusumaputri, Ida Ayu Ginting, Beril Jurevin Gusti Ayu Dewi Utari . I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Eka Sumarthanayasa I GEDE MUSTIKA YASA . I Gusti Ayu Lestari . I Gusti Ayu Lestari ., I Gusti Ayu Lestari I Gusti Ayu Purnamawati I Gusti Ayu Putri Wulandari I Gusti Putu Surya Sedana Putra I Kadek Agus Setya Mahendra I Kadek Pebri Artana I Kadek Yani Bimarta Prasetya . I Made Adi Suhendra I Made Aribawa I Made Deditya Wiguna . I MADE EDI DARSANA . I Made Gelgel Satria Negara I Made Mudiana I Made Pradana Adiputra I Made Suparsa I Nyoman Alit Sugiarthama I Nyoman Putra Yasa I Putu Hendra Martadinata . I Putu Julianto I Putu Sriartha I Putu Sriartha I Wayan Krisna Eka Putra I Wayan Krisna Eka Putra I Wayan Krisna Ekaputra I Wayan, Cakra Yudha Ida Bagus Anggeadi Ida Bagus Dwika Maliawan . Ika Fitriani Ika Fitriyani Ika Fitriyani Ika Fitriyani Kadek Dela Kusumasari Kadek Disi Dianartini KADEK GITA DWITAMI . Kadek Haris Antara Kadek Rilly Widhi Antari . Kadek Yuliantini . Kadek Yuliantini ., Kadek Yuliantini Ketut Adi Permana . Ketut Putri Kharisma Aryani KOMANG ARISKA . Komang Bandem Citrawan Komang Intan Rahayu Mahariani . Komang Sania Widiasari Yumia Komang Sri Tusiyanti . Komang Sri Tusiyanti ., Komang Sri Tusiyanti Krisanti Kurniawansyah Kurniawansyah Kurniawansyah, Kurniawansyah Kusumayanti, Ni Komang Wiwik Kristina Lestari, Putu Diah Luh Febri Indrayani . Luh Linda Utami . Luh Putu Ekawati Luh Putu Emy Dewi Liana . Luh Putu Noviani . luh putu sulastrini Luh Suwarni Luh, Resiani Made Andre Cahyadi Made Arie Wahyuni Made Aristia Prayudi MADE BUDI ARTINI . Made Chandra Dewi . Made Resmiani Mahayana, Putu Mahendra, I Kadek Agus Setya Minah Nurjanah . NI GUSTI PUTU SARIANI . NI GUSTI PUTU SARIANI ., NI GUSTI PUTU SARIANI Ni Kadek Ari Riastini . Ni Kadek Eranita Sukma Dewi . Ni Kadek Krisna Dewi Ni Kadek Muda Wardani Ni Kadek Nia Damayanti . Ni Kadek Sinarwati Ni Ketut Desi Permata Sari Ni Ketut Widiasih . Ni Komang Arya Ningsih Ni Komang Deasy Darmayanti Ni Komang Swandani Ni Luh Ayu Setiawati Ni Luh Gede Erni Sulindawati Ni Luh Putri Cintya Dewi Ni Luh Putri Honey Dewi Ni Luh Putu Febri Arsiningsih . Ni Luh Putu Febri Arsiningsih ., Ni Luh Putu Febri Arsiningsih Ni Luh Sucitra Dewi Ni Luh Sukadi Ni Made Desi . Ni Made Desi ., Ni Made Desi Ni Made Masri Wulandari . NI MADE PUSPA DEWI . Ni Putu Agustina Widyawati Ni Putu Desi Arya Dewi Ni Wayan Yulianita Dewi Ningsih, Ni Komang Arya Ningtias, Pinky Dwi Noviana Noviana, N Noviyanti, Ni Luh Putu Eka NURUL AINI . Nyoman Trisna Herawati Oktajaya, Tri Paramananda, I Kadek Danta Pinky Dwi Ningtias Pramana, Komang Aditya Indra Puspita, Ni Komang Irma Putra, Zainal Putu Aditya Wira Artawan . Putu Candra Ardiana Putra Putu Diah Lestari Putu Elmytia Dewi Putu Erika Susanti . Putu Gede Suwidia Putra Adnyana Putu Sinthya Pratami Sri Rahayu Putu Sukma Kurniawan, S.T., M.A. . Putu Swandewi . Ratna Sari, Sang Ayu Made Resika Adnyani, Ni Made Dwi Sanjaya, I Gusti Agung Ananda Hadi Sanjaya, Putu Andre Saputra, I Ketut Triadi Satriawan, I Made Septiani Ria Yunita . Sri Rahayu SRI RAHAYU Sri Rahayu, Putu Sinthya Pratami Suadnyana, Kadek Subhan Purwadinata Sugiantari, Ida Ayu Putu Ayunda Aprilia Sugiarthama, I Nyoman Alit Sulistyawati, Ni Luh Gede Anggarayani Suwardhiti, Enii Syafruddin Syafruddin Taruni, Putri Tasya Feby Windasari Tri Yuli Parwati . Wahyu Haryadi Werastuti , Desak Nyoman Sri Widnyani, Gusti Ayu Oppie Indra Widyawati , Putu Surya Windasari, Tasya Feby Wulandari, Purwani Laksmi Yanti, Ni Putu Ayu Krisna Weda Yasa, Made Sukerta Yasa, Nyoman Putra Yustina, Luh Anik