Pengaruh Digitalisasi Keuangan Terhadap Transparansi dan Akuntabilitas Pengelolaan Keuangan Desa Urek-Urek Gondanglegi Kabupaten Malang

Sifti Himmatus Suroiyah, M. Cholid Mawardi, Junaidi Junaidi

Abstract


Digitalization in village financial management is a strategic step in improving transparency and accountability of public finances. However, there are still various challenges in its implementation, such as the lack of digital literacy of village officials and limited infrastructure. This study aims to analyze the effect of digitalization on transparency and accountability in village financial management, with a case study in Urek-Urek Village. This research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to village officials and the community involved in monitoring village finances. The analytical technique used was multiple linear regression to test the relationship between digitalization and village financial transparency and accountability. The results showed that digitalization has a positive and significant effect on transparency and accountability in village financial management. The implementation of digital technology, such as the Village Financial System (Siskeudes), allows for more open access to information and improves oversight of the flow of village funds. However, this study also found that human resource factors and policy support also affect the effectiveness of digitalization in village financial governance. In conclusion, digitalization is an effective instrument in improving transparency and accountability in village financial management. Therefore, it is necessary to increase.
Keywords: Digitalization, transparency, accountability, village financial management.


Full Text:

PDF

References


Adiputra, I. M. P., Utama, S., & Rossieta, H. (2018). Transparency of local government in Indonesia. Asian Journal of Accounting Research, 3(1), 123–138. https://doi.org/10.1108/AJAR-07-2018-0019

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

Dwiyanto, A. (2021). Mewujudkan Good Governance Melalui Pelayanan Publik. Gadjah Mada University Press.

Faizah, A., & Sari, R. (2022). Analisis Penerapan Aplikasi Sistem Keuangan Desa (Siskeudes) dalam Pengelolaan Keuangan Di Desa Banyudono Kecamatan Dukun. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 5(1), 763–776. https://doi.org/10.36778/jesya.v5i1.539

Indah Setiarini Erganda. (2020). PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN KEUANGAN DESA STUDI PADA 13 DESA DI KECAMATAN SUKARAJA KABUPATEN BOGOR.

Indrianto. (2016). Metode Penelitian Bisnis Untuk akuntansi dan Manajemen.

Juanim. (2020). Analisis Jalur Dalam Riset Pemasaran Pengolahan Data SPSS. PT Refika Aditama.

Juliansyah Noor. (2011). Metodologi Penelitian Skripsi, Tesis, Disertasi, dan Karya Ilmiah. Kencana.

Krah, R. D. Y., & Mertens, G. (2020). Transparency in Local Governments: Patterns and Practices of Twenty-first Century. State and Local Government Review, 52(3), 200–213. https://doi.org/10.1177/0160323X20970245

Mardiasmo. (2018). Akuntansi Sektor Publik Edisi Terbaru.

Mynenko, S., & Lyulyov, O. (2022). The Impact of Digitalization on the Transparency of Public Authorities. Business Ethics and Leadership, 6(2), 103–115. https://doi.org/10.21272/bel.6(2).103-115.2022

Nanang Martono. (2010). Metode Penelitian Kuantitatif. Rajawali Pers.

Ngakil, I., & Kaukab, M. E. (2020). Transparansi dan Akuntabilitas Pengelolaan Keuangan Desa di Kabupaten Wonosobo. Journal of Economic, Management, Accounting and Technology, 3(2), 92–107. https://doi.org/10.32500/jematech.v3i2.1283

Nisya, F. K. (2017). DETERMINAN AKUNTABILITAS DALAM PENGELOLAAN KEUANGAN DESA (Studi pada Pemerintah Desa di Kecamatan Mayong Dan Kecamatan Kedung …. http://lib.unnes.ac.id/30794/

Nugroho, M. A., Kusumawati, F. D., & Buchori, W. P. M. (2024). Peran Digitalisasi Akuntansi Dalam Efisiensi Dan Transparan. Yudishtira Journal: Indonesian Journal of Finance and Strategy Inside, 4(1), 32–43.

Prof Gudono. (2017). Teori Organisasi. Andi Offset.

Sipenji, N. W., Tibbs, C. Y., & Sindani, M. N. (2023). Effect of Digital Financial Management System on Accountability of Public Secondary Schools in Bungoma County, Kenya. African Journal of Empirical Research, 5(2), 832–842. https://doi.org/10.51867/ajernet.5.2.73

Siti Marwiyah. (2023). Pelayanan Publik di Era Digitalisasi.

Sivaram, M., Hudaya, A., & Hapzi, A. (2019). Building a Purchase and Prchase Decision: Analysis of Brand Awareness and Brand Loyalty (Case Study of Private Label Products at Alfamidi Stores In Tangerang City). Dijemss, 1(2), 235–248. https://doi.org/10.31933/DIJEMSS

Sugiyono. (2017). Statistika Untuk Penelitian. Alfabeta.

Syofian Siregar. (2014). Statistik Parametrik Untuk Penelitian Kuantitatif. PT Bumi Aksara.

Ula, I. S. (2023). Pengaruh Digitalisasi, Transparansi dan Kompetensi Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Kabupaten Pati). http://repository.unissula.ac.id/31871/%0Ahttp://repository.unissula.ac.id/31871/1/Akuntansi_31401900080_fullpdf.pdf

UU No. 56 Tahun 2005 BPK RI. (2005). UU No. 56 Tahun 2005. Sistem Informasi Keuangan Daerah, 14, 1–20. www.bphn.go.id

Winda Ningsih, & Eriana Kartadjumena. (2024). Pengaruh Akuntabilitas, Transparansi dan Partisipasi terhadap Pengelolaan Dana Desa oleh Aparatur Desa pada Desa di Kecamatan Samarang Kabupaten Garut. Jurnal Wacana Ekonomi, 21(01), 1–13. www.jurnal.uniga.ac.id


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License