The Effect of the Utilization of Systemic Funds on Transparency and Accountability in Village Fund Management

Alya Annais Syakilla; Bela Amanda Putri; Rahmadi Zikri Chandra; Tri Ramadana; Windi Wulandari; Galih Supraja

doi:10.55227/ijerfa.v4i2.436

Authors

Alya Annais Syakilla Accounting Study Program, Faculty of Economics and Business, University of panca budi medan
Bela Amanda Putri Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Rahmadi Zikri Chandra Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Tri Ramadana Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Windi Wulandari Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Galih Supraja Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia

DOI:

https://doi.org/10.55227/ijerfa.v4i2.436

Keywords:

Transparency, Accountability, Village Fund

Abstract

Supervision of Village Funds is something that needs to be done by requiring a high level of transparency and accountability so that the use of the public budget can really be accounted for. To assist villages in recording, administration, budgeting, and reporting, all of which are done digitally, the Indonesian government developed the Village Financial Information System. Therefore, in this study, the author will analyze the influence of the use of the system on the transparency and accountability of the management of Village Funds. The author uses a quantitative approach by distributing questionnaires to village officials. This involves village officials who are directly involved in the use of the system. From the results of the study, it can be concluded that the use of Siskeudes has a positive and significant effect on the transparency and accountability of village financial management.

References

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Ministry of Home Affairs of the Republic of Indonesia. (2018). Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management.

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