Pengaruh Kejelasan Sasaran Anggaran, Penggunaan Siskeudes, Kompetensi SDM terhadap Akuntabilitas Pengelolaan Dana Desa Dimoderasi Komitmen Organisasi

Shanny Logo Buke; Edy Sujana; I Gusti Ayu  Purnamawati

doi:10.33395/owner.v10i3.3438

Authors

Shanny Logo Buke
✉ Corresponding author: shannylogo2@gmail.com Universitas Pendidikan Ganesha, Indonesia
Edy Sujana Universitas Pendidikan Ganesha, Indonesia
I Gusti Ayu Purnamawati Universitas Pendidikan Ganesha, Indonesia

DOI:

https://doi.org/10.33395/owner.v10i3.3438

Keywords:

Akuntabilitas pengelolaan dana desa, Kejelasan sasaran anggaran, Komitmen organisasi, Kompetensi SDM, Sistem Keuangan Desa (Siskeudes)

Abstract

This study aims to analyze the effect of budget target clarity, the use of Sistem Keuangan Desa (Siskeudes), and human resource competence on the accountability of village fund management, with organizational commitment as a moderating variable. This study employed a mixed methods approach through quantitative and qualitative methods. The population consisted of all 160 villages in Kupang Regency. The sampling technique used purposive sampling, resulting in 43 villages across five districts. The total number of respondents was 215, consisting of village heads, village secretaries, heads of affairs, section heads, and chairpersons of the Village Consultative Body. Data were collected through questionnaires, interviews, and documentation, and then analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that budget target clarity had a positive and significant effect on the accountability of village fund management. The use of Siskeudes also had a positive and significant effect on the accountability of village fund management and was the most dominant variable in improving accountability. Human resource competence was proven to have a positive and significant effect on the accountability of village fund management. In addition, organizational commitment was able to strengthen the influence of budget target clarity, the use of Siskeudes, and human resource competence on the accountability of village fund management. These findings indicate that improving village fund accountability is influenced by technical aspects, the quality of village officials, and organizational commitment in carrying out duties transparently, professionally, and responsibly.

Downloads

Download data is not yet available.

References

Afriansyah, B., Meriana, M., & Paddery, P. (2022). Akuntabilitas Pengelolaan Keuangan Desa (Studi Kasus Di Kabupaten Rejang Lebong). Jurnal Akuntansi STIE Muhammadiyah Palopo, 8(2), 68. https://doi.org/10.35906/jurakun.v8i2.1065

Aisy, A. R., & Hidayat, M. T. (2020). Faktor-Faktor yang Mempengaruhi Akuntabilitas Desa Pengelolaan Dana Melalui Penerapan Sistem Keuangan Desa (SISKEUDES) Pada Desa Di Kec. Waru Kab. Sidoarjo. Jurnal Akuntansi Dan Investasi, 21(3), 329–343. https://doi.org/https://doi.org/10.54066/jura-itb.v1i3.572

Anggraeni, N. P. D., Sumadi, N. K., & Andayani W, R. D. (2021). Pengaruh Kejelasan Sasaran Anggaran, Audit Kinerja Dan Peran Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Empiris Pada Kantor Desa Se-Kecamatan Penebel, Kabupaten Tabanan). Hita Akuntansi Dan Keuangan Universitas Hindu Indonesia, 386–405.

Aprilya, K. R., & Fitria, A. (2020). Pengaruh Kompetensi, Komitmen Organisasi, Transparansi Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa. Jurnal Ilmu Dan Riset Akuntansi, 9(3), 1–20.

Artini, N. K. Y., Diatmika, I. P. G., & Purnamawati, I. G. A. (2024). Pengaruh Akuntabilitas, Transparansi dan Ketepatan Waktu Terhadap Pengelolaan Dana Bantuan Operasional Sekolah dengan Partisipasi Komite Sebagai Variabel Moderasi. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 15(03), 548–558. https://doi.org/10.23887/jimat.v15i03.75755

Atmadja, A. T., Ariyani, L. P. S., & Werastuti, D. N. S. (2023). Billboards and Accountability for Financial Management (Case Study of the Meaning of Billboards in Village Financial Accountability in Bali). International Journal of Research and Innovation in Social Science, VII(XII), 410–418. https://doi.org/10.47772/IJRISS.2023.7012034

Audia, U. N., & Mulyani, E. (2023). Pengaruh Transparansi, Kejelasan Sasaran Anggaran, Pemanfaatan Teknologi Informasi, dan Kepatuhan Undang-Undang terhadap Akuntabilitas Pengelolaan Dana Desa. Jurnal Eksplorasi Akuntansi, 5(2), 691–706. https://doi.org/10.24036/jea.v5i2.680

Diputra, I. G. A., Admadja, A. T., & Purnamawati, I. G. A. (2023). The Role of Financial Audit Institution (LPK) and Financial Accountability of Provincial and Regency Council of Scout Movement throughout Bali. Ekuitas: Jurnal Pendidikan Ekonomi, 11(2), 209–218. https://doi.org/10.23887/ekuitas.v11i2.65851

Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), 49–64. https://doi.org/10.1177/031289629101600103

Handajani, L., Arni Muhsyaf, S., & Sokarina, A. (2021). Pendampingan Tata Kelola Keuangan Badan Usaha Milik Desa. Jurnal Pengabdian Magister Pendidikan IPA, 4(4), 296–303. https://doi.org/10.29303/jpmpi.v4i4.1127

Ilhami, M., & Widhiastuti, R. (2022). Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal, Komitmen Organisasi, dan Partisipasi Masyarakat Terhadap Akuntabilitas Laporan Dana Desa. JPAK: Jurnal Pendidikan Akuntansi Dan Keuangan, 10(2), 185–198.

juliIndrijawati, A., Darmawati, Anwar, F., Fatmawati, & Samsinar. (2024). Accountability for village financial management: Clarity of budget targets and competency of village financial management officials. Asian Development Policy Review, 12(3), 281–303. https://doi.org/10.55493/5008.V12I3.5170

Julianto, I. P., Wiguna, I. G. N. H., & Sujana, E. (2022). Sosialisasi dan Pendampingan Penerapan Sistem Informasi Akuntansi Bagi UMKM di Desa Sangsit. Proceeding Senadimas Undiksha 2022, 1076–1081.

Kharisma, I., Rahayu, S., & Yudi. (2021). Pengaruh Kejelasan Sasaran Anggaran Dan Sistem Pengendalian Intern Terhadap Akuntabilitas Kinerja Pemerintahan Kota Jambi (Komitmen Organisasi Sebagai Variabel Pemoderasi). Jurnal Akuntan Dan Keuangan Universitas Jambi, 6(2), 126–135.

Krisnawati, L. A., Yuniarta, G. A., & Sulindawati, N. L. G. (2020). Pengaruh Kejelasan Sasaran Anggaran, Kompetensi Aparaturdesa Dan Kepemimpinan Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Tampaksiring. Jurnal Ilmiah Mahasiswa Akuntansi, 11(2), 1–11.

Lestari, N. K. E. K., & Purnamawati, I. G. A. (2022). Analisis Implementasi E-Budgeting Menggunakan Model CIPP (Context, Input, Process, And Product) Serta Dampaknya Terhadap Transparansi Dan Akuntabilitas Keuangan Publik Di SKPD Kabupaten Karangasem. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi), 13(2), 810–821. https://doi.org/https://doi.org/10.23887/jimat.v13i03.36833

Loppies, F., Gasperz, J., & Limba, F. B. (2023). Pengaruh Kejelasan Sasaran Anggaran terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah dengan Sistem Pengendalian Intern sebagai Variabel Moderasi. Jurnal Kajian Ekonomi Dan Managemen, 1(1), 1–9.

Nurkhasanah, Y., & Habibah, M. (2023). Determinan Akuntabilitas Pengelolaan Dana Desa Dengan Komitmen Organisasi Sebagai Variabel Moderasi. Journal Transformation of Mandalika, e-ISSN: 2745-5882, p-ISSN: 2962-2956 , 4(8), 369–382.

Nuroniyah, R. E., Yanti, & Lasmini, L. (2024). Pengaruh Implementasi Aplikasi Sistem Keuangan Desa, Sistem Pengendalian Internal Pemerintah Desa dan Transparansi terhadap Kualitas Laporan Keuangan Desa pada Pemerintahan Desa di Kecamatan Klari Kabupaten Karawang. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 5(3), 1417–1430. https://doi.org/1047467/elmal.v5i3.786

Panjaitan, R. S., Simanjuntak, A., Sembiring, Y. N., & Benyamin Siahaan, S. (2022). Pengaruh Kompetensi Aparatur, Partisipasi Masyarakat, Pemanfaatan Teknologi Informasi, Komitmen Organisasi Pemerintah Desa, Transparansi Dan Sistem Pengendalian Intern Terhadap Pengelolaan Dana Desa (Studi Empiris Di Desa Motung, Pardumuan Motung dan Pars. Jurnal Manajemen, 8(1), p-ISSN.

Purba, E. P. P., Nasution, Y. S. J., & Syahriza, R. (2024). The Impact of Implementing a Rural Financial Information System, Clarity of Budget Targets and Internal Control on Accountability for Operational Performance of Village Funds in Labuan Batu Regency. Jurnal Manajemen Bisnis, 11(2), 713–729. https://doi.org/10.33096/JMB.V11I2.805

Purnamawati, I. G. A. (2020). Perception of Cooperative Financial Reporting Acountability for Sustainable Welfare. Jurnal Riset Akuntansi Dan Keuangan, 8(3), 465–480. https://doi.org/10.17509/jrak.v8i3.24114

Purnamawati, I. G. A. (2021). Sustainable Tourism Development Through Improving the Role of Customary Village. International Journal of Social Science and Business, 5(1). https://doi.org/10.23887/ijssb.v5i1.30778

Purnamawati, I. G. A., & Adnyani, N. K. S. (2019). Peran Komitmen, Kompetensi, dan Spiritualitas dalam Pengelolaan Dana Desa. Jurnal Akuntansi Multiparadigma, 10(2), 227–240.

Purnamawati, I. G. A., & Rahayu, S. (2025). Financial Management Accountability of Subak Local Institutions in A Balanced Values of Hinduism and Multi-Strategic Role. International Journal of Organizational Behavior and Policy, 4(1), 41–52. https://doi.org/10.9744/ijobp.4.1.41-52

Purnamawati, I. G. A., Suwena, K. R., & Heryanda, K. K. (2023). The Use of Digital Finance Applications, Competitiveness, and Green Economy on Village Development. International Journal of Organizational Behavior and Policy, 2(2), 67–76. https://doi.org/10.9744/ijobp.2.2.67-76

Purnamawati, I. G. A., Yuniarta, G. A., & Jie, F. (2023). Strengthening the role of corporate social responsibility in the dimensions of sustainable village economic development. Heliyon, 9(4), e15115. https://doi.org/10.1016/j.heliyon.2023.e15115

Puspa, D. F., & Prasetyo, R. A. (2020). Pengaruh Kompetensi Pemerintah Desa, Sistem Pengendalian Internal, Dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Dana Desa. Media Riset Akuntansi, Auditing & Informasi, 20(2), 281–298. https://doi.org/10.25105/mraai.v20i2.7894

Reu, F. M., & Lasdi, L. (2021). Determinan Akuntabilitas Pengelolaan Keuangan Desa di Kecamatan Tanawawo. Studi Akuntansi Dan Keuangan Indonesia, 4(1), 38–59. https://doi.org/10.21632/SAKI.4.1.38-59

Safitri, N., & Jaeni. (2024). Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa. Edunomika, 08(01), 1–14.

Santoso, L. P., Suprihati, S., & Ningsih, S. (2022). The Effect Of Village Apparatus Competence, Internal Control System, And Organizational Commitments On Village Fund Management Accountability (Case Research in Banyudono District). International Journal of Economics, Business and Accounting Research (IJEBAR), 6(3), 1886–1897. https://doi.org/10.29040/IJEBAR.V6I3.6236

Sawitri, P. I., & Gayatri, G. (2021). Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Kompetensi Perangkat Desa pada Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi, 31(2), 476. https://doi.org/10.24843/eja.2021.v31.i02.p17

Sholikhah, A. L., Sasana, H., & Priyono, N. (2023). Pengaruh Komitmen Organisasi Pemerintah Desa, Sistem Pengendalian Internal, dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Keuangan Desa (Studi Empiris Pada Desa Se-Kabupaten Jepara). Jurnal Ilmiah Akuntansi Kesatuan, 11(1), 9–20. https://doi.org/10.37641/jiakes.v11i1.1486

Sujana, E., Suci, N. M., Yasa, I. N. P., & Dewi, N. A. W. T. (2020). Penguatan Kapasitas Pemerintah Desa Wanagiri Melalui Pendampingan Penyusunan RPJMDes dan Pertanggungjawaban Dana Desa. BERNAS: Jurnal Pengabdian Kepada Masyarakat, 1(4), 531–542. https://doi.org/10.31949/jb.v1i4.521

Sundanah, Pravasanti, Y. A., & Pardanawati, S. L. (2023). Pengaruh Kompetensi Aparat , Komitmen Organisasi Pemerintah Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan. Jurnal Ilmiah Keuangan Akuntansi Bisnis, 2(1), 222–235.

Suryani, N. M., & Suprasto, H. B. (2021). Kompetensi Aparatur Desa, Komitmen Organisasi, Kejelasan Sasaran Anggaran dan Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi, 31(8), 2011–2027. https://doi.org/10.24843/EJA.2021.v31.i08.p11

Tiarno, S. M., & Budiwitjaksono, G. S. (2023). Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern Pemerintah (SPIP), dan Penggunaan Siskeudes Terhadap Akuntabilitas Pengelolaan Dana Desa. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(2), 1596–1608. https://doi.org/10.31955/mea.v7i2.3015

Wardani, N. K. M., Diatmika, I. P. G., & Werastuti, D. N. S. (2023). The Effect of Human Resources Competence, Information Technology Utilization, and Data Reconciliation on The Quality of Financial Reports with Organizational Commitment as a Moderating Variable. International Journal of Social Science and Business, 7(3), 690–702. https://doi.org/10.23887/IJSSB.V7I3.56766

Wardani, Q. A., Mustoffa, A. F., & Ardiana, T. E. (2022). Pengaruh Sistem Keuangan Desa Kompetensi Sumber Daya Manusia, Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Desa. Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang, 12(2), 97–106.

Warsaleh, A., Darwanis, & Indayani. (2023). The Effect of SISKEUDES Implementation, Village Apparatus Training, and Internal Control System on The Quality of Village Financial Reports. Jurnal Akuntansi, 13(2), 83–97. https://doi.org/10.33369/JAKUNTANSI.13.2.83-97

Wibawa, D. M. A. S., & Dwirandra, A. A. N. B. (2022). Komitmen Organisasi dan Prosocial Behavior Sebagai Pemoderasi Kompetensi Aparatur Terhadap Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi, 32(5), 1129. https://doi.org/10.24843/eja.2022.v32.i05.p02

Yuliastuti, E., & Riharjo, I. (2020). Pengaruh kompetensi petugas, pegendalian internal, dan kejelasan sasaran anggaran terhadap akuntabilitas pengelolaan dana desa. Jurnal Ilmu Dan Riset Akuntansi, 9(10).