PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN ALOKASI DANA DESA DAN KELEMBAGAAN DESA TERHADAP PELAYANAN MASYARAKAT DESA CIDADAP KECAMATAN CURUGBITUNG

Authors

  • Usep Siswadi STIE la Tansa Mashiro, Rangkasbitung
  • Nurhaini Nurhaini STIE la Tansa Mashiro, Rangkasbitung
  • Evi Jayanti STIE la Tansa Mashiro, Rangkasbitung

DOI:

https://doi.org/10.55171/jsab.v9i1.572

Abstract

This study aims to examine the variable Accountability of Village Funds Management (X1) and Village Institutions (X2) that can affect the Community Services (Y) of Cidadap Village in Curugbitung District. The method used is descriptive quantitative with a population of Cidadap Village in Curugbitung District totaling 40 people consisting of RT, RW and Community Leaders. The Village Government must produce evidence of the realization of the accountability that becomes the Village Financial Aspect report, this report is the result of a Village Financial Management circulation, or starts from the level of planning, and budgeting, implementing and administering to reporting and taking responsibility for village financial management. The budget allocated from the Regional or Municipal Government to the Village originating from the Budget section of the central and regional financial considerations received by the region or city in order to support all fields in the community in the use of Village Fund Allocation, Techniques using Test Validity, Test Reliability. And Test Prerequisite Research with Classical Assumption Test. The Hypothesis Test consists of Multiple Linear Regression Analysis Test, Determination Coefficient Test, Correlation Analysis Test, and Partial t Test and Simultaneous Test f.Based on the results of research in the First Hypothesis states that the results of the test tcount 5.887 <ttable 2.024 H1 received by having a significant value of 0,000 <0.05 H0 rejected means that the variable Accountability of Financial Management Village Fund Allocation has a significant effect on Community Services in the Village of Cidadap in Curugbitung District, the Second Hypothesis states that the test results of tcount 4.288> ttable 2.024 H2 Received by having a significant value of 0,000 <0.05 H0 is rejected, it means that the Village Institution variable has a significant effect on the Community Service in Cidadap Village in Curugbitung District and the Third Hypothesis states that the results of the f test show that the fcount 33.27> ft. H3 is accepted by having a significance value of 0,000 <0.05 H0 rejected meaning that the Village Fund Allocation (X1) and Village Institution (X2) variables have a significant effect on the Village Community Services (Y) in Curugbitung District

References

Arifiyanto Dwi Febri. “Akuntabilitas Pengelolaan Alokasi Dana Desa di Kecamatan Umbulsari Kabupaten Jember”. Jurnal Akuntansi dan Keuangan. 2014. Vol.2. No.3. Hal.473-485.

Bastian, Indra. Akuntansi Untuk Kecamatan Dan Desa. Jakarta : Erlangga 2015.

Justita Dura. “Pengaruh Akuntabilitas Pengelolaan Keuangan Alokasi Dana, Kebijakan Desa, dan kelembagaan Desa Terhadap Kesejahteraan Masyarakat (studi kasus Gubugklakah Kecamatan Poncokusumo Kabupaten Malang)”. Jurnal JIBEKA. Agustus 2016. Vol.10. No.01.

Kamaroesid Herry. Pengelolaan Keuangan Desa. Jakarta: Mitra Wacana Media. 2017.

Permendagri No 113 Tahun 2013 Tentang Pengelolaan Keuangan Desa.

Permendagri No 18 Tahun 2018 Tentang Lembaga Kemasyarakatan Desa Dan Lembaga Adat Desa.

Permendagri No 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa.

Permendagri No 37 Tahun 2007 Tentang Pengelolaan Keuangan Desa.

Permendagri No 49 Tahun 2016 Tentang Cara Pengelolaan Keuangan Desa.

Permendagri No 72 Tahun 2005 Tentang Alokasi Dana Desa.

Permendagri No 96 Tahun 2012 Tentang Pelayanan Publik

Rina Indrawati, Syafi’i, Abdul Wahid Mashuni, Afifudin. “Pengaruh Akuntabilitas Pengelolaan Alokasi Dana Desa, Kebijakan Desa, dan Kelembagaan Desa Terhadap Pemberdayaan Masyarakat ( studi kasus di Desa Pundung Sari Kecamatan Tempusari Kabupaten Malang)”. Jurnal Fakultas Ekonomi dan Bisnis Universitas Islam Malang. Agustus 2018. Vol.07. No.02.

Sugiyono. Metode Penelitian Bisnis. Bandung: Penerbit Alfabeta. 2018.

________. Metode Penelitian Bisnis. Bandung: Penerbit Alfabeta. 2016.

Undang-Undang Nomor 25 Tahun 2009 Pelayanan Publik.

Published

2021-06-15

Issue

Section

Artikel