Influence of Competency, Planning, and Financial Reporting of Village Fund Administration, With SOP Acting As a Intervening Variable
Dampak Kompentensi, Perencanaan, dan Laporan Keuangan Terhadap Pengelolaan Dana Desa Melalui SOP Sebagai Variabel Intervening
DOI:
https://doi.org/10.21070/ups.6629Keywords:
Competence, Planning, Financial Reports, Village Fund Management, SOPAbstract
The study focuses on the impact of competence, planning, and financial reporting on village fund management, with Standard Operating Procedures (SOP) acting as a mediating variable. The aim of this research is to determine the extent to which these variables influence the effectiveness of village fund management, which plays a critical role in promoting regional development. A quantitative approach using the SEM-PLS method was employed to analyze the impact of competence, planning, and financial reporting on village fund management across four districts in Sidoarjo Regency, with SOP as an intervening variable. The results show a positive and significant relationship between Village Apparatus Competence, Village Fund Planning, and Village Financial Reporting on Village Fund Management, both directly and through the mediation of SOP. When these three factors interact, they have a strong impact, with a path coefficient of 0.619 and a T-statistics value of 3.485. SOP plays a crucial role as an intervening variable, with an indirect effect of 0.355 and a direct effect of 0.782. This model explains 68.2% of the variation in Village Fund Management, with a Goodness of Fit value of 0.640. The study highlights the importance of improving competence, planning, reporting, and SOP to enhance financial governance.
Downloads
References
U. Usman and F. Rahmawati, “Analisis Faktor Penentu Keberhasilan Pemerintah Desa Dalam Meningkatkan Efektivitas Pengelolaan Dana Desa,” J. Ekon. Bisnis, vol. 12, no. 1, pp. 71–82, Jul. 2024, doi: 10.58406/jeb.v12i1.1532.
Mainunah Sambas and Guntur Eko Saputro, “Village Fund Management On The Improvement Of Community Economy,” Int. J. Humanit. Educ. Soc. Sci., vol. 3, no. 6, Jun. 2024, doi: 10.55227/ijhess.v3i6.981.
S. Minarni, P. Raharjo, T. Soemartono, T. H. Rachmatsyah, and S. Sarida, “The Effectiveness of Funds on Village Development Strategies in Klaten District,” Int. J. Innov. Res. Multidiscip. Educ., vol. 03, no. 02, Feb. 2024, doi: 10.58806/ijirme.2024.v3i2n14.
H. Iwawan Aji, A. Sholahuddin, and T. Harianto, “The Role of Village Government in Managing Funds and Implementing Development,” Int. J. Res. Soc. Sci. Humanit., vol. 05, no. 03, pp. 53–60, 2024, doi: 10.47505/IJRSS.2024.3.5.
S. Winarsi and D. Kristianti, “Village Fund Management In The Perspective Of State Finances For The Purpose Of Rural Community Empowerment,” in Proceedings of the International Conference on Law, Governance and Globalization 2017 (ICLGG 2017), Paris, France: Atlantis Press, 2018. doi: 10.2991/iclgg-17.2018.36.
S. Hajar, K. Kholik, and N. Ambia Arma, “Village Fund Policy Based Planning Development,” Iapa Proc. Conf., p. 190, Dec. 2022, doi: 10.30589/proceedings.2022.692.
E. Putubasai, “Analysis Of Community And Village Government Participation In Village Fund Management,” Saburai Int. J. Soc. Sci. Dev., vol. 1, no. 2, pp. 32–38, May 2018, doi: 10.24967/saburaiijssd.v2i1.329.
“Village Fund Optimization Strategy For Rural Community Welfare In Indonesia,” J. Crit. Rev., vol. 7, no. 07, Apr. 2020, doi: 10.31838/jcr.07.07.103.
I. R. Hambali and I. Y. Niode, “Management Model of Village Fund Allocation in Enhancing the Village’s Productive Economic Activities,” Bus. Econ. Res., vol. 8, no. 4, p. 1, Sep. 2018, doi: 10.5296/ber.v8i4.13489.
H. S. Mulyani, L. Suparto, D. Sudirno, Masduki, and E. Prihartini, “Pelatihan Penyusunan Laporan Keuangan Desa Berdasarkan Pedoman Asistensi Akuntansi Keuangan Desa Di Desa Cikalong Kecamatan Sukahaji Kabupaten Majalengka,” BERNAS J. Pengabdi. Kpd. Masy., vol. 3, no. 4, pp. 563–568, Oct. 2022, doi: 10.31949/jb.v3i4.2959.
C. I. Burhanuddin, S. Syamsuddin, M. Nurdin, F. N. A. Ibrahim, and R. Rismayanti, “Analisis Efektivitas Pengelolaan Keuangan dan Implikasinya Terhadap Masyarakat Desa,” Owner, vol. 6, no. 4, pp. 3950–3958, Oct. 2022, doi: 10.33395/owner.v6i4.1162.
T. Arbain and E. Ariyani, “Village Funds Mismanagement in Policy Evaluation Perspective in Jejangkit Pasar Village of South Kalimantan,” Iapa Proc. Conf., p. 427, Nov. 2019, doi: 10.30589/proceedings.2019.287.
Badan Kebijakan Fiskal, “No Title,” 2024.
BPPK Kementerian Keuangan Republik Indonesia, “No Title.”
S. Priantono and E. D. Vidiyastutik, “The Influence of Internal Control System and Accountability of Village Fund Allocation Management on Village Financial Performance,” Int. J. Soc. Sci. Bus., vol. 6, no. 1, pp. 18–26, 2022, doi: 10.23887/ijssb.v6i1.40068.
V. Viverita, R. D. Astuti, F. Martdianty, and R. D. Kusumastuti, “Village Fund Management, Quality Of Life And Community Wellbeing: Evidence From Lebak Regency, Indonesia,” J. Southwest Jiaotong Univ., vol. 57, no. 3, pp. 468–483, Jun. 2022, doi: 10.35741/issn.0258-2724.57.3.38.
A. Sahabi, S. Dewi Yusuf, R. Mohamad, and S. S, “Maslahat Dana Desa Dalam Pembangunan Masyarakat Madani Di Kecamatan Posigadan Kabupaten Bolaang Mongondow Selatan,” Manaj. Keuang. Syariah, vol. 2, no. 2, pp. 61–70, Sep. 2022, doi: 10.30631/makesya.v2i2.1343.
R. H. Yustrianthe, Y. Darmawan, B. P. Jati, and A. Kuntoro, “Pelatihan Komputerisasi Akuntansi Dengan Aplikasi Siskeudes Dalam Upaya Peningkatan Kompetensi Guru,” J. Terap. Abdimas, vol. 7, no. 2, p. 238, Jul. 2022, doi: 10.25273/jta.v7i2.12946.
Sarifudin Mada, “No Title,” Pengaruh Kompetensi Apar. Pengelola Dana Desa, Komitmen Organ. Pemerintah Desa, dan Partisipasi Masy. Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Gorontalo, 2017, doi: http://dx.doi.org/10.35800/jjs.v8i2.17199.
T. R. Sari and A. Rohman, “Analysis of Factors Affecting Accountability of Village Fund Management,” Quant. Econ. Manag. Stud., vol. 5, no. 2, pp. 269–282, Apr. 2024, doi: 10.35877/454RI.qems2409.
H. Fitra, E. Syofyan, E. Masdupi, E. Mulyani, S. Taqwa, and H. Halmawati, “The Influence of Competence and Organizational Commitment on Village Fund Management Accountability with Transparency as a Mediating Variable,” J. Inov. Pendidik. Ekon., vol. 14, no. 1, p. 95, Jun. 2024, doi: 10.24036/011285410.
“Sari, M., Rachman, H., Astuti, N. J., Afgani, M. W., & Siroj, R. A.. (2022). Explanatory Survey dalam Metode Penelitian Deskriptif Kuantitatif. 3(01). https://doi.org/10.47709/jpsk.v3i01.1953”, doi: https://doi.org/10.47709/jpsk.v3i01.1953.
Sugiyono, “Metode Penelitian Kuantitatif, Kualitatif, dan R&D,” Bandung CV. Alf., 2019.
T. P. Kota and S. Y. Kusumastuti, “Analisis Pengaruh Minat Nasabah Dalam Menggunakan Mobile Banking Dengan Menggunakan Kerangka Technology Acceptance Model (TAM),” J. Apresiasi Ekon., 2022.
“Syahrizal, H., & Jailani, S.. (2023). Jenis-Jenis Penelitian Dalam Penelitian Kuantitatif dan Kualitatif. https://doi.org/10.61104/jq.v1i1.49,” 2023, doi: doi.org/10.61104/jq.v1i1.49.
“Salamun, H. M., Tukan, M., & Tutuhatunewa, A.. (2023). Aplikasi metode structural equation modeling dalam menganalisis variabel-variabel yang memengaruhi loyalitas pelanggan produk kebab turki. 3(1). https://doi.org/10.30598/i-tabaos.2023.3.1.31-42”, doi: https://doi.org/10.30598/i-tabaos.2023.3.1.31-42.
“Cheah, J.H., Magno, F., & Cassia, F. (2023). Reviewing the SmartPLS 4 software: The latest features and enhancements. Journal of Marketing Analytics.,” J. Mark., 2023.
“Advanced marketing analytics using partial least squares structural equation modeling (PLS-SEM). Journal of Marketing Analytics, 2023.,” J. Mark. Anal. 2023., 2023.
Irwan and K. Adam, “Metode Partial Least Square (Pls) Dan Terapannya (Studi Kasus: Analisis Kepuasan Pelanggan terhadap Layanan PDAM Unit Camming Kab. Bone),” J. Teknosains, vol. 9, no. 1, pp. 53–68, 2015, doi: https://doi.org/10.24252/teknosains.v9i1.1856.
Downloads
Additional Files
Posted
License
Copyright (c) 2024 UMSIDA Preprints Server
This work is licensed under a Creative Commons Attribution 4.0 International License.
