Human Resources and Village Financial Management: Survey Research in the Bulo-Bulo Village, Jeneponto Regency
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Nov 30, 2021
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Abstract
This research was conducted in every Village Head Office located in the Bulo-Bulo Village, Jeneponto Regency. The phenomenon that occurs is that the quality of human resources is still low and there is still a lack of openness or transparency, as a result, village financial management has not shown maximum results. This study aims to determine how much influence the Quality of Human Resources and Transparency have on Village Financial Management in each Village Head Office located in the Bulo-Bulo Village, Jeneponto Regency. The method used in this research is descriptive analysis and verification. The unit of analysis used in this study was the village head in each Village Head Office in the Bulo-Bulo Village, Jeneponto Regency, with 16 respondents. The data analysis method used is Structural Equation Modeling (SEM) through Partial Least Square (PLS) approach using SmartPLS 3.3.3 software. The results of this study indicate that (1) Quality of Human Resources has a significant positive effect on Village Financial Management with a contribution of 49,4%, (2) Transparency has a significant positive effect on Village Financial Management by 30%.
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How to Cite
Hakim, M. (2021). Human Resources and Village Financial Management: Survey Research in the Bulo-Bulo Village, Jeneponto Regency. Enrichment : Journal of Management, 12(1), 1128-1136. https://doi.org/10.35335/enrichment.v12i1.443
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Sujana, I. K., Suardikha, I. M. S., & Laksmi, P. S. P. (2020). Whistleblowing System, Competence, Morality, and Internal Control System Against Fraud Prevention on Village Financial Management in Denpasar. E-Jurnal Akuntansi, 30(11), 2780-2794.
Sululing, S., Ode, H., & Sono, M. G. (2018). Financial Management Model Village. International Journal of Applied Business and International Management (IJABIM), 3(2), 105-116.
Wahyuningsih, P., & Kiswanto, K. (2016). Factors Affecting The Accountability of Village Financial Management. Accounting Analysis Journal, 5(3), 139-146.
Yulihantini, D. T., & Wardayati, S. M. (2017). Financial accountability in the management of village fund allocation.
Zeho, F. H., Prabowo, A., Estiningtyas, R. A., Mahadiansar, M., & Sentanu, I. G. E. P. S. (2020). Stakeholder collaboration to support accountability in village fund management and rural development. Journal of Socioeconomics and Development, 3(2), 89-100.
Anis, A. (2020). PENGEMBANGAN BADAN USAHA MILIK DESA BERBASIS PARTISIPATIF DI KABUPATEN BREBES. Jurnal El-Hamra: Kependidikan dan Kemasyarakatan, 5(2), 25-32.
Ariyanti, A., & Alfatih, A. (2018). Does the Implementation of the Village Financial System (Siskeudes) Program Improve the Quality of Financial Reports and Village Government Performance?. Open Access Indonesia Journal of Social Sciences, 1(2), 1-12.
Atmadja, A. T., & Saputra, K. A. K. (2018). Determinant factors influencing the accountability of village financial management. Academy of Strategic Management Journal, 17(1), 1-9.
Deliana, D., & Siregar, D. A. (2020). Social Inclusion in Village Financial Management in Deli Serdang District.
Handayati, P., & Palil, M. R. (2020). The Village Financial Management System: A Policy Towards Independent Villages. Jurnal Ekonomi dan Studi Pembangunan, 12(1), 1-9.
Hermawan, E. (2019). Community empowerment through management of village funds allocation in Indonesia. International Journal of Science and Society, 1(3), 67-79.
Manurung, D. T. (2019). The role of human resource accounting and the synergy of village government in village fund management. Jour of Adv Research in Dynamical & Control Systems, 11(11).
Nafidah, L. N., Tjahjadi, B., & Soewarno, N. (2019). The Pseudo-Culture: Financial Management Risk In Village Government. Opcion, 36(26s), 2759-2791.
Pura, R. (2019). Effect of competence of human resources and application of village based financial system on performance of village financial management. Qualitative and Quantitative Research Review, 4(1), 192-205.
Purdiyanto, H., Pituringsih, E., & Inapty, B. A. (2017). Determinants of Village Financial Accountability in Sumbawa and West Sumbawa District. E-PROCEEDING STIE MANDALA.
Saputra, K. A. K., Darma, I. K., & Putra, I. N. G. M. (2019). Financial Management In The Good Village Governance Frame In Plaga Village, Bali. International Journal of Advances in Social and Economics, 1(5).
Saputra, K. A. K., Sara, I. M., Jayawarsa, A. K., & Pratama, I. G. S. (2019). Management of Village Original Income in The Perspective of Rural Economic Development. International Journal of Advances in Social and Economics, 1(2), 52-59.
Setyawan, S., Priyono, N., & Iswanaji, C. (2017). Development model of e-budgeting and e-reporting system on the management of village fund finance. Jurnal Dinamika Akuntansi, 9(1), 92-99.
Siagian, B. B., Maryunani, M., Sakti, R. K., & Santoso, D. B. (2016). Efficiency and Effectiveness Analysis of Village Financial Management (VFM)(Case Study Asahan Regency). International Journal of Social and Local Economic Governance, 2(2), 136-151.
Sugiyono, F. X. (2017). Neraca pembayaran: Konsep, Metodologi dan penerapan (Vol. 4). Pusat Pendidikan Dan Studi Kebanksentralan (PPSK) Bank Indonesia.
Sujana, E., Kurniawan Saputra, K. A., & Manurung, D. T. (2020). Internal control systems and good village governance to achieve quality village financial reports. International Journal of Innovation, Creativity and Change, 12(9).
Sujana, I. K., Suardikha, I. M. S., & Laksmi, P. S. P. (2020). Whistleblowing System, Competence, Morality, and Internal Control System Against Fraud Prevention on Village Financial Management in Denpasar. E-Jurnal Akuntansi, 30(11), 2780-2794.
Sululing, S., Ode, H., & Sono, M. G. (2018). Financial Management Model Village. International Journal of Applied Business and International Management (IJABIM), 3(2), 105-116.
Wahyuningsih, P., & Kiswanto, K. (2016). Factors Affecting The Accountability of Village Financial Management. Accounting Analysis Journal, 5(3), 139-146.
Yulihantini, D. T., & Wardayati, S. M. (2017). Financial accountability in the management of village fund allocation.
Zeho, F. H., Prabowo, A., Estiningtyas, R. A., Mahadiansar, M., & Sentanu, I. G. E. P. S. (2020). Stakeholder collaboration to support accountability in village fund management and rural development. Journal of Socioeconomics and Development, 3(2), 89-100.