The Influence of Public Transparency, Organizational Culture, and the Religiosity of Village Officials on the Financial Performance of Village Government in Beji District
Pengaruh Transparansi Publik, Budaya Organisasi, dan Religiusitas Aparatur Desa terhadap Kinerja Keuangan Pemerintahan Desa di Kecamatan Beji
DOI:
https://doi.org/10.21070/ups.11308Keywords:
Public Transparency, Organizational Culture, Religiosity of Village Officials, Financial Performance, Village GovernmentAbstract
This study aims to analyze the influence of public transparency, organizational culture, and the religiosity of village officials on the financial performance of village governments in Beji District. This research employs a quantitative approach using primary data collected through questionnaires distributed to village officials in Beji District. The sampling technique used is purposive sampling, while the data are analyzed using multiple linear regression with IBM SPSS Statistics. This study is expected to provide empirical evidence regarding the role of public transparency, organizational culture, and the religiosity of village officials in improving the financial performance of village governments. The findings are also expected to contribute to the development of public sector accounting literature and serve as a reference for village governments in enhancing accountable, transparent, and effective financial management.
Downloads
References
M. C. Jensen And W. H. Meckling, Managerial Behavior, Agency Costs And Ownership Structure. 1976.
A. Anggreani And Y. Rahayu, “Pengaruh Transparansi, Akuntabilitas, Partisipasi Dan Kapasitas Aparatur Terhadap Kinerja Keuangan Desa.”2023
Y. Muthia Basri And A. Nasir, “Pengaruh Komitmen Organisasi, Budaya Organisasi, Gaya Kepemimpinan Dan Kompetensi Sdm Terhadap Kinerja Pemerintah Desa: Good Governance Sebagai Pemediasi,” 2019.
A. Santhi And R. Rahma, “Analisis Kinerja Keuangan Pemerintah Desa Lembang Mesakada Kabupaten Pinrang Analysis Of Financial Performance Of Lembang Mesakada Village Government, Pinrang Regency,” 2023.
M. Putri, B. Widarno, And P. Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta, “Pengaruh Transparansi, Akuntabilitas, Pengawasan Keuangan Desa Terhadap Kinerja Pemerintah Desa (Studi Kasus Di Desa Majenang Sukodono Sragen).”
B. Pintar, D. Desa, And U. K. Rakyat, “A Direktorat Jenderal Perimbangan Keuangan Indonesia Dana Desa,” 2019.
Wahyudi, Et Al., Metode Penelitian (Dasar Praktik Dan Penerapan Berbasis Ict). Sumatera Utara: Pt. Mafy Media Literasi Indonesia, 2023.
N. A. Putri And R. Yuliantoro, “Pengaruh Budaya Organisasi, Motivasi, Pelatihan Dan Pengelolaan Dana Desa Terhadap Kinerja Pemerintah Desa Berdasarkan Persepsi Aparatur Desa,” Jurnal Akuntansi, Manajemen, Dan Perencanaan Kebijakan, Vol. 2, No. 1, P. 13, Aug. 2024, Doi: 10.47134/Jampk.V2i1.388.
E. Bintoro et al., “ISSN 2540-959X Pengaruh Akuntabilitas, Transparansi Dan Peran Perangkat Desa TERHADAP KINERJA KEUANGAN DANA DESA.”
A. Ludia And A. Lestari, “Pengaruh Partisipasi Anggaran, Budaya Organisasi Dan Teknologi Terhadap Kinerja Pemerintah Aparat Desa Nur Handayani Sekolah Tinggi Ilmu Ekonomi Indonesia (Stiesia) Surabaya,” 2020.
Y. Chan, Location Theory And Decision Analysis: Analytics Of Spatial Information Technology. Berlin, Germany: Springer, 2011.
I.H.Wahyumusafikahputri1, “Pengaruh Sistem Pengendalian Intern, Transparansi, Dan Akuntabilitas Pengelolaan Alokasi Dana Desa Terhadap Kinerja Keuangan Desa Di Wilayah Kecamatan Klakah Kabupaten Lumajang,” 2024.
D. , & H. S. , Sudaryati, “‘Pengaruh Motivasi, Budaya Organisasi dan Sistem Informasi Desa terhadap Kinerja Pemerintah Desa,’ Kompartemen: Jurnal Ilmiah Akuntansi,” 2020.
W. S. S. S. Elis Ratna Wulan, “Pengaruh Transparansi Dan Akuntabilitas Pelaporan Keuangan Terhadap Kinerja Keuangan Penerimaan Dana Zakat Di Kota Bandung,” 2011.
Sistha Rahmawati, “Pengaruh Transparansi, Akuntabilitas, Partisipasi Masyarakat Dalam Pengelolaan Dana Desa Terhadap Pemberdayaan Masyarkat Di Desa Sumobito (Studi Kasus Pada Desa Sumobito Kecamatan Sumobito),” 2022.
A. Dwiyanto, Administrasi Publik: Tantangan, Peluang, Dan Orientasi. Yogyakarta: Gadjah Mada University Press, 2017.
D. , A. F. , S. A. E. , & A. K. S. S. , Hamdani, “‘The Influence of Transformational Leadership and Religiosity on Performance of Village Apparatus in Sungai Penuh City with Organizational Citizenship Behavior as an Intervening Variable,’ International Journal of Applied Finance and Business Studies (IJAFIBS),” 2023.
M. Putri, B. Widarno, And P. Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta, “Pengaruh Transparansi, Akuntabilitas, Pengawasan Keuangan Desa Terhadap Kinerja Pemerintah Desa (Studi Kasus Di Desa Majenang Sukodono Sragen),” 2018.
D. Hamdani, F. Anugrah, A. Esteka Sari, S. Sakti Alam Kerinci, J. Sudirman No, And S. Penuh, “The Influence Of Transformational Leadership And Religiosity On Performance Of Village Apparatus In Sungai Penuh City With Organizational Citizenship Behavior As An Intervening Variable,” 2023. [Online]. Available: Www.Ijafibs.Pelnus.Ac.Id
A. A. N. Gunawan, W. G. Suharta, Dan I. B. M. Suryatika, Metode Penelitian Terapan Di Era Digital: Panduan Praktis Untuk Teknologi Informasi. Kebumen: Mutiara Intelektual Indonesia, 2025.
S. Kom. , M. Si. Assoc. Prof. Dr. S. S. E. , M. M. Assoc. Prof. Dr. Nur Elfi Husda, “Metodologi Penelitian: Kualitatif, Kuantitatif, Dan Research & Development (R & D),” 2023.
Wahyudi Et Al., “Metode Penelitian (Dasar Praktik Dan Penerapan Berbasis Ict). Sumatera Utara: Pt. Mifandi Mandiri Digita,” 2023.
R. D. Gestari, “Pengaruh Brand Image Dan Kualitas Layanan Terhadap Minat Beli Pada Jd.Id Di Jakarta,” Vol. 01, 2021.
D. A. Agung Et Al., Metode Penelitian Terapan Di Era Digital: Panduan Praktis Untuk Teknologi Informasi Diedit Oleh. 2025.
M. Suliyatini, E. Dewata, I. Satriawan, J. Akuntansi, And P. Negeri Sriwijaya, “Journal Of Applied Accounting (Jaa) Transparansi, Akuntabilitas Dan Pengelolaan Keuangan Desa,” 2025, [Online]. Available: https://Journal.Isas.Or.Id/Index.Php/Jaa
Downloads
Additional Files
Posted
Categories
License
Copyright (c) 2026 UMSIDA Preprints Server
This work is licensed under a Creative Commons Attribution 4.0 International License.
