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Transparency and Accountability of Village Fund Management Adnan, M. Fachri; Junaidi, Dedy
Jurnal Ilmiah Ekotrans & Erudisi Vol. 3 No. 2 (2023): Desember 2023
Publisher : LPPM Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69989/b216ta79

Abstract

This Literature System Review seeks to assess the application of financial management principles, specifically transparency and accountability, in the management of state finances at the Village APBDes. The Elucidation to Law of the Republic of Indonesia Number 17 of 2003 on State Finances states that the overall objective of state financial management is to promote good governance in state administration. Therefore, state financial management should be conducted in a professional, transparent, and responsible manner, adhering to the fundamental regulations outlined in the Constitution. The extensive litigation surrounding the misappropriation of village finances by village heads and officials serves as a fundamental premise for this research. When discussing the state financial management system, it is essential to address the management of village funds. These monies are a component of state finances, and their utilization must be properly accounted for. Analysis of fiscal matters at the state level. To ensure the proper functioning of state activities, it is imperative for the government to establish a robust and transparent state financial administration system. This system should effectively prevent any instances of financial leakage, both in terms of revenue collection and expenditure management. State financial management refers to the comprehensive actions undertaken by state financial management officials in accordance with their position and power. These actions encompass planning, execution, oversight, and responsibility. The findings of the literature system review research indicate that in order to establish transparency and accountability in the management of village funds, it is necessary to have legal clarity, coordination and oversight, and community engagement. Additionally, this endeavor requires officials who possess competence and have access to suitable facilities.
ANALYSIS OF THE INFLUENCE OF WORK MOTIVATION, COMPETENCE, AND COMPENSATION ON THE EFFECTIVENESS OF THE MANAGEMENT OF VOTING AND VOTE COUNTING BY KPPS IN THE 2024 LEGISLATIVE ELECTION IN PARIAMAN CITY Junaidi, Dedy; Frinaldi, Aldri
Sosiohumaniora Vol 27, No 2 (2025): Sosiohumaniora: Jurnal Ilmu-Ilmu Sosial dan Humaniora, JULY 2025
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v27i2.69917

Abstract

This study aims to analyze the influence of work motivation, competence, and Compensation on the effectiveness of vote collection and counting management by the Voting Organizing Group (KPPS) during the 2024 Legislative Election in Pariaman City. The effectiveness of election management at the polling station (PST) level is a crucial factor in ensuring the integrity, accountability, and transparency of the democratic process. This research uses a quantitative approach with an associative research design. The sample consists of 334 respondents selected from a population of 2,023 KPPS members using the Taro Yamane formula. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression with the help of SPSS version 26. The results indicate that the three independent variables—work motivation, competence, and Compensation—have a positive and significant impact on the effectiveness of vote collection and counting management, both individually and in combination. Work motivation plays a crucial role in encouraging enthusiasm, responsibility, and integrity among KPPS members. Competence ensures that tasks are carried out professionally and in accordance with procedures, while fair Compensation increases job satisfaction and loyalty. Simultaneously, these three factors form a synergy that determines the success of election administration at the grassroots level. These findings underscore the importance of comprehensive human resource management for the Pariaman City General Elections Commission (KPU), particularly in enhancing motivation, strengthening competence, and implementing a proportional compensation system. Thus, the quality of election governance can be improved toward effective, transparent, and integrity-based election implementation.