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Nurmala Nurmala
LTBI Universitas Negeri Medan
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Journal : Journal of Authentic Research

 1 
Pengaruh Kompetensi, Sistem Pengendalian Internal, Komitmen Organisasi Aparatur Desa dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Larossa, Chindyana; Nurmala, Nurmala; Anggraini, Depita
Journal of Authentic Research Vol. 5 No. 1 (2026): Februari
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/dbkfqn86

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi aparatur desa, sistem pengendalian internal, komitmen organisasi aparatur desa, dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa di Kecamatan Terusan Nunyai, Kabupaten Lampung Tengah. Penelitian menggunakan pendekatan kuantitatif dengan metode survei. Data primer diperoleh melalui penyebaran kuesioner kepada seluruh aparatur desa yang terlibat dalam pengelolaan dana desa pada tujuh desa di Kecamatan Terusan Nunyai dengan teknik sensus, sehingga diperoleh 114 responden. Data dianalisis menggunakan regresi linier berganda setelah terlebih dahulu melalui uji kualitas data dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa kompetensi aparatur desa, sistem pengendalian internal, dan komitmen organisasi aparatur desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa. Hal ini mengindikasikan bahwa aparatur desa yang memiliki pengetahuan, keterampilan, serta komitmen yang kuat, didukung oleh sistem pengendalian internal yang efektif, cenderung mampu mengelola dana desa secara lebih transparan, tertib, dan dapat dipertanggungjawabkan. Sementara itu, partisipasi masyarakat tidak berpengaruh signifikan terhadap akuntabilitas pengelolaan dana desa, yang menunjukkan bahwa keterlibatan masyarakat dalam proses perencanaan, pelaksanaan, dan pengawasan dana desa masih belum optimal. Temuan ini menegaskan bahwa peningkatan akuntabilitas pengelolaan dana desa tidak hanya bergantung pada aspek partisipatif, tetapi juga sangat dipengaruhi oleh kapasitas internal aparatur dan sistem pengendalian yang diterapkan. Penelitian ini diharapkan dapat memberikan kontribusi bagi pemerintah desa dan pemangku kepentingan dalam merumuskan kebijakan dan strategi untuk memperkuat akuntabilitas pengelolaan dana desa. This study aims to examine the influence of village officials’ competence, internal control systems, organizational commitment, and community participation on the accountability of village fund management in Terusan Nunyai Subdistrict, Central Lampung Regency. A quantitative approach with a survey method was employed in this study. Primary data were collected through questionnaires distributed to all village officials involved in village fund management across seven villages in Terusan Nunyai Subdistrict using a census technique, resulting in 114 respondents. Data were analyzed using multiple linear regression after passing data quality tests and classical assumption tests. The results indicate that village officials’ competence, internal control systems, and organizational commitment have a positive and significant effect on the accountability of village fund management. These findings suggest that village officials who possess adequate knowledge, skills, and strong organizational commitment, supported by effective internal control systems, are more capable of managing village funds in a transparent, orderly, and accountable manner. Meanwhile, community participation does not have a significant effect on the accountability of village fund management, indicating that public involvement in the planning, implementation, and supervision of village funds remains limited and has not been optimally realized. This finding highlights that improving the accountability of village fund management is not solely dependent on participatory aspects, but is strongly influenced by the internal capacity of village officials and the effectiveness of internal control mechanisms. The results of this study are expected to provide practical insights for village governments and policymakers in formulating strategies to strengthen accountability in village fund management.  
Pengaruh Pemahaman Pajak, Sikap Love of Money dan Religiusitas Terhadap Persepsi Penggelapan Pajak Sinaga, Yosia Elizabet; Rusmianto, Rusmianto; Nurmala, Nurmala
Journal of Authentic Research Vol. 5 No. 1 (2026): Februari
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/hnsq8946

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman pajak, sikap love of money, dan religiusitas terhadap persepsi penggelapan pajak pada wajib pajak orang pribadi. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data primer yang diperoleh melalui penyebaran kuesioner kepada wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Bandar Lampung Dua dan berdomisili di Kecamatan Rajabasa, Kota Bandar Lampung. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan jumlah responden sebanyak 108 orang. Instrumen penelitian disusun menggunakan skala Likert lima poin untuk mengukur variabel pemahaman pajak, sikap love of money, religiusitas, dan persepsi penggelapan pajak. Data yang diperoleh dianalisis menggunakan analisis regresi linear berganda dengan bantuan program SPSS. Sebelum dilakukan pengujian hipotesis, data terlebih dahulu diuji melalui uji validitas, uji reliabilitas, serta uji asumsi klasik yang meliputi uji normalitas, multikolinearitas, dan heteroskedastisitas. Hasil penelitian menunjukkan bahwa pemahaman pajak, sikap love of money, dan religiusitas memiliki keterkaitan dengan persepsi penggelapan pajak pada wajib pajak orang pribadi. Secara simultan, ketiga variabel tersebut berperan dalam membentuk persepsi wajib pajak terhadap praktik penggelapan pajak. Temuan ini mengindikasikan bahwa persepsi terhadap penggelapan pajak tidak hanya dipengaruhi oleh aspek pengetahuan perpajakan, tetapi juga oleh orientasi individu terhadap uang serta nilai-nilai moral dan religius yang dianut. Oleh karena itu, upaya untuk menekan persepsi yang permisif terhadap penggelapan pajak perlu dilakukan secara komprehensif melalui peningkatan pemahaman perpajakan, pembentukan sikap yang proporsional terhadap uang, serta penguatan nilai-nilai etika dan religius dalam kehidupan bermasyarakat.  This study aims to analyze the effect of tax understanding, love of money, and religiosity on the perception of tax evasion among individual taxpayers. This research employs a quantitative approach using primary data collected through questionnaires distributed to individual taxpayers registered at the Bandar Lampung Dua Primary Tax Office and domiciled in Rajabasa District, Bandar Lampung City. The sampling technique used was purposive sampling, resulting in 108 respondents. The research instrument was designed using a five-point Likert scale to measure tax understanding, love of money, religiosity, and tax evasion perception. The collected data were analyzed using multiple linear regression analysis with the assistance of SPSS software. Prior to hypothesis testing, the data were examined through validity and reliability tests, as well as classical assumption tests including normality, multicollinearity, and heteroskedasticity tests. The results indicate that tax understanding, love of money, and religiosity are associated with taxpayers’ perceptions of tax evasion. Simultaneously, these three variables play a role in shaping individual taxpayers’ perceptions of tax evasion practices. The findings suggest that perceptions of tax evasion are not solely influenced by knowledge of taxation regulations, but are also affected by individuals’ orientation toward money and the moral and religious values they hold. Therefore, efforts to reduce permissive perceptions of tax evasion should be carried out comprehensively through improving tax understanding, fostering a balanced attitude toward money, and strengthening ethical and religious values within society.  
Co-Authors Ahada Wahyusari Ahmad luviadi, Ahmad Aji Mulyana Alexander Alexander, Alexander Allein, Nur Du Alwi Alwi Amal U, Claudiya Amalia, Almira Amanda, Nurulia Putri Ana Nurhasanah, Ana Andani, Ayu Andri Eko Putra, Andri Eko anggi saputra Anggoro, Kiki Juli anggraini, Depita Anggraini, Musdalifa Anisia Kumala Masyhadi, Anisia Kumala Apriani, Riska Arafat, Zarisnov Ariansyah, Imam Arifin , Mohammad Aryo Arinta, Devi Arviani Aris, Mutia Nurfadila Armelia, Chintia Attiya, Adel A. Ayu, Ayu Baharuddin Paloloang Bahctiar, Azye Albar Bukhari Bukhari Chairunnisa Chairunnisa Cicilia, Angelika Yesyurun D Pentiana Damayanti Damayanti Darmayanti, Mita Dassir, Muh Dedi Herdiansyah Dedi Setiawan Dedi Setiawan, Dedi Setiawan Dessy Wardiah, Dessy Desvira Zain Devi Wulandari Dewi, Anita Kusuma Diana Indriani Diansah, Edo Ardo Arta Didik Santoso Dina Dina, Dina Edduar Hendri, Edduar Edy Sutrisno ekawati, Siti Lusiana Ekawati Eko Putra, Andri Emilda , Emilda Emilda, Emilda Emma Lilianti, Emma Endang Asliana Eny Enawaty Eri Sasmita Susanto Fabio Testy Ariance Loren Fadhillah, Dimas Ari Fanny Martdianty Farhan, Muh Fatma FATTAH, ABD. Febriani, Erna fitria, Nurul Fitria Frimpong Oppong, Richard Gantari, Nadiyah Sadira Gautami, Sanya Gelar Dwirahayu Geovani Butar Butar, Indah Gustina, Wahyu Haedar Haedar, Haedar Hafifah, Maesara Nur Hafni Zahara Hamdiah Hamdiah Hardiansyah Hardiansyah Hariri, Mochammad Sofyan Harry Andheska Hasibuan, Nuri Azri Hastono , Tri Hastono, Tri Hasymi Rinaldi, Hasymi Hedy Hardiana Herlina, Kartini Husna Amalya Melati Husna, Arina Himatul Husnul Khatimah Ibrahim Qamarius, Ibrahim Ibrahim, Muh Syahril Sidik Ida Ayu Putu Sri Widnyani Idawati Idawati Imamsyah, Mirham INDAH PUSPITASARI Irwan Irwan Isnaini Leo Shanty Jamilah Jamilah Janah, Siti Nuraitul Jumadiah Wardati Junaidi Junaidi Jusmani, Jusmani Kamilah, Anita Keisha Putri Dwiyan KOSASIH KOSASIH, KOSASIH Kurbani, Adie Kurnianti, Mega Ayu Kustiawati, Dedek Kuswidyanarko, Arif Larasari, Suryani Larossa, Chindyana Legi Elfitra Leny Megawati Lubna Irhamna ludwiga, Sevira Adellia Lutfiah Nurhikmah M. Aryo Arifin M. Yogi Riyantama Isjoni Madinah Putri, Asda Kus Mahdar, Mahdar Mareny , Riada Mareny, Riada Mareta , Fitri Margaretta, Yossy Reza Marlina Marlina Masriani . Matriadi, Faisal Mazdalifah, Nur Meilisa Wulandari Melisa Melisa Mendrofa, Petra Ledi Cahyani Mia Amalia Miranti Miranti Mohammad Aryo Arifin, Mohammad Aryo Muh. Rizal Muhammad Luthfi Muhammad Salahuddin Munawar, Khairul Mursalin, M Muslikha, Al MUSTAMIN IDRIS Mutmainna, ST Nadhiratun Nisa , Siti Natasyah, Natasyah Nelmi, Nelmi Nilsya, Nilsya Ninin Non Ayu Nisa’ Ulul Mafra Nopi Anggraini Nor Azhari Azman, Mohamed Novianti, Serli Novieyana, Sarifah Novita , Divia Nugraha, Safaat NUR AINI Nur Faliza Nur, Syurya Muhammad Nuraitul Janah , Siti Nuraziza, Safitra Nurhasanah Nurhasanah Nurhayadi Nurlela Nurlela Nurlia Nurlia Nurmalasari Nurmalasari Nurmasyitah Nurmasyitah Nurul Arfinanti Nurwalidainismawati, Nurwalidainismawati Nurwandri, Andri Okterianda, Yona Paisa, Deiske Natasha Parwita, Sari Pentiana, Destia Pradana, Satria Adi Prasongko, Wahyu Agung Pratama, Edo Erlangga Pratiwi, Aliya Pratiwi, Hatirah Putri Purba, Asnan Putra, Andre Eko Putra, Arizal Eka Putri Andini, Putri Putri Putri, Putri Putri, Desty Fiana Rachman, Artie Arditha Rahmat Rasmawan Rahmawati, Oktafiyah Kurnia Ramadhan, Muhammad Rohim Ratih Dyah Kusumastuti Reva Maria Valianti, Reva Maria Ridwansyah, Eksa Rifan, Muhamad Rifelly Dewi Astuti Rina Malahayati Risdayanti, Risdayanti Riskiyani, Nisa Dewi Rismansyah Rostati, Rostati Ruhmanuddin, Ruhmanuddin Rusmianto, Rusmianto Ryan Putra Laksana Safitri, Hanifah Sahputra, Rachmad Saladin, Hendry Salu, Vera Kartika Samsinar Samsinar Saptomo, Endro Saputra, Jumadil Saputri, Andini Saputri, Siska Fitriyani Sari, Resi Puspita Sasmita, Yanti Satpathy, Maheswar Secelean, Nicolae Adrian Setiabudiarto, Rizky Asyahri Sihombang, Eka Sihombing, Eka Sinaga, Yosia Elizabet Siti Aisyah Siti Nur Fatimah Sondang Sidabutar, Sondang Sri Lastuti Sri Minda Murni Sudirman, Angrina Ananta Sugianto Sugianto Sukayasa Sulina, Sulina Sullaida, Sullaida Supratman Supratman, Supratman Syafrizal Syafrizal Syafruddin Syafruddin Syam, Nur Fadhilah Syarifah Syarifah, Syarifah Tambunan, Nani Astuti Tazri, M. Tiarnida Nababan Totok Sudiyanto, Totok Undang Rosidin vitapratiwi, Vita Pratiwi Wadati, Jumadiah Widiarta, I Made Yan Putra, Alhadi Yanti, Eli Delvi Yulia Fitri Yuliana Yuliana yunardi, yunardi Yuniarti, Evi ZA, Zahra Tenri Sengngeng Zhou, Weihuan