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Key drivers of village fund management accountability: Insights from Sukoharjo district Khoirudin, Khoirudin; Noer Sasongko; Banu Witono
JIFA (Journal of Islamic Finance and Accounting) Vol. 7 No. 1 (2024)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v7i1.9736

Abstract

This study investigates the impact of the government's internal control system, the village financial system application (Siskeudes), and the competence of village apparatus on the accountability of village fund management in Sukoharjo District. Utilizing a quantitative approach, data were collected from a sample of village apparatus using a simple random sampling technique. Respondents, who are operators of the Siskeudes application, provided insights through a structured questionnaire. The data were analyzed using multiple regression analysis. The findings reveal that both the government's internal control system and the Siskeudes application significantly enhance the accountability of village fund management. However, the competence of the village apparatus does not have a significant effect on accountability. These results suggest that robust internal controls and effective financial systems are critical for ensuring transparency and accountability in village fund management. The study contributes to the ongoing discourse on public fund management by highlighting the importance of technological and systemic factors over individual competencies in achieving accountable governance.  
Co-Authors Adiwibowo, Zakaria Afgani, Abduh Al Afif Hakim Agus Supriyanto AHMAD JUNAEDI Akhmad Junaedi Amar Amar Amir Amir Amri Abdulah Amri, Saeful April Firman Daru Aria Hendrawan, Aria Arif Wibowo, Ludvi Atmoko Nugroho Aulia Nanda, Rizki Azizah Azizah Azizah, Renata Lintang Azmi, W. H. Azzaki, Adnan Badriyah, Fatikhatul Banu Witono Basit, Arul Bernadus Very Christoko Budiansyah, Ade Cepi Cahyo, Tegar Dwi Cahyono, Yono Cepi Budiansyah, Ade Dewi Nurdiyah, Dewi Dodi Mulyadi Dodi Mulyadi Dwicahyo, Tegar Fahrizin, Nazar Fazin, Nazar Fazrin, Nazar Fuadiah, Shiema Jamalah Gunata, Krida Pandu Hadi, Soiful Hananto, Agustia Hanif, Mohammad Burhan Hassanudin, Wahyu Maulana Hidayat, Syahrul Taufik Ines Heidiani Ikasari Irfan Rizky Hutomo Irfani, Tomas Karyadi Karyadi Khusna, Arina Kumbarasari, Shanti Lailisya Putri, Purnama Lamijan Lamijan, Lamijan Lintang Azizah, Renata Miftahudin, Moh Muahemin, Enjang Muji Setiyo Murtalim, Murtalim Muzammil, Ach Noer Sasongko Nugroho, Fajar Raditya Nur Wakhidah Nur Widyartha, Yogi Panata, Helmi Prasetio Patya, Dhea Intan Pratama, Tito Chaerul Prima, Juan Candy Putri, Nela Aulina Rahdiana, Nana Rahman, Mumammad Arif Rajab, Dede Ardi Rakasiwi, Galih Ramadan, Trisa Ramadani, Yovi Adhi Ransanoi, Teep Riana, Rati Ridwan Rizki Aulia Nanda Rohman Rosaria, Stefani Dewi Safril Safril Sanusi Sanusi Saputra Sigalingging, Wanri Saputra, Ridhwan Salahuddin Saputra, Ridhwan Shalahuddin Saputra, Rio Handika Setiaji, Galet Guntoro Setiarso, Galih Shieddieque, Apang Djafar Sudarjat, Muhammad Fauzaan Fikri Sudarjat Suhara, Ade Sukarman Sukarman Sukarman Sulistiyanto Sulistiyanto, Sulistiyanto Supriyanto, Danang Susanto Susanto Susilo, Hendri Syamsudin Syamsudin Tantri, Andini Kartika Taufik Ulhakim, Muhamad Taufik Ulhakim, Muhammad Taufiqur Rokhman, Taufiqur Thiyana, Thyana Tikamori, Ghazi Tri Toto Wiharjianto, Muhammad Ulhakim, Mumamad Taufik Vensy Vydia Wahyu Christanto, Febrian Widodo, Muhammad Faizal Agung Wieke Dewi Suryandari Zaidar, Chilfi ZAMAN, BADROE