A Factors Affecting Village Government Finances
DOI:
https://doi.org/10.64515/ijmb.v1i2.1Keywords:
Organizational Behavior; Implementation of an accounting system; Village government finances;Abstract
The aim of this research is to determine the influence of organizational behavior and the implementation of an accounting system on village government finances. The research method used is a quantitative method based on the positivism paradigm. Meanwhile, to test the existing hypothesis, multiple regression analysis was used. The design of this research is a case studyThe research results show that partially organizational behavior variables have an influence on village government finances. In addition, the variable implementation of the accounting system partially influences village government finances. Not only that, simultaneously these two variables also influence village government finances.
References
Adhitama, S. (2017). Pengaruh Penerapan Standar Akuntansi Pemerintah (Sap), Sistem Akuntansi Keuangan Daerah (Sakd), Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Jurnal Akuntansi, 5(2).
Aditya, R. (2022). Analysis of the Regional Financial Accounting System at the Community and Village Empowerment Service. Asia Pacific Journal of Business Economics and Technology, 2(06), 14-26.
Akbar, F., & Purwanto, B. H. (2018). Pengaruh Implementasi Dan Pengawasan Sistem Akuntansi Keuangan Daerah Terhadap Efektivitas Kinerja Inspektorat Dalam Reviu Laporan Keuangan Daerah Di Kabupaten Cirebon Tahun 2013.
Anggreni, N., Ariyanto, D., Suprasto, H., & Dwirandra, A. A. N. B. (2020). Successful adoption of the village's financial system. Accounting, 6(6), 1129-1138.
Cárcaba, A., Arrondo, R., & González, E. (2022). Does good local governance improve subjective well-being?. European research on management and business economics, 28(2), 100192.
Dewanti, A. (2015). Pengaruh Faktor Keperilakuan Organisasi Terhadap Implementasi Sistem Akuntansi Keuangan Daerah Di Kabupaten Ngawi. Naskah Publikasi UMS.
Djaafar, L., Mozin, N., & Amay, F. R. P. (2023). The Performance of The Village Head in The Village Government Based on Law No. 6 of 2014 (Study on Mananggu Village, Boalemo Regency). West Science Interdisciplinary Studies, 1(01), 33-42.
Gelinas, U. J., Dull, R. B., & Wheeler, P. (2018). Accounting information systems. Cengage AU.
Irfan, I., Sari, E. N., Muhyarsyah, M., & Irafah, S. (2020). The Improving Model of the Quality of Financial Statements and Successful Implementation of Local Financial Information Systems. International Journal of Business Economics (IJBE), 1(2), 128-144.
Jayawarsa, A. K., Purnami, A. S., & Saputra, K. A. K. (2021). Meaning the economic existence and financial management of the small organization of a traditional village in Bali. International Journal of Business, Economics and Law, 24(5), 8-15.
Kamayanti, A., Soekarina, A., Lutfillah, N. Q., Briando, B., Ekasari, K., Suhendri, H., & Darmayasa, I. N. (2022). Metodologi Paradigma Nusantara. Penerbit Peneleh.
Khaulia, A. T., Cahyono, D., & Pramono, D. E. (2019). Pengaruh Faktor Keprilakuan Organisasi terhadap Kegunaan Sistem Akuntansi Keuangan Pemerintah Daerah. International Journal of Social Science and Business, 3(4), 524. https://doi.org/10.23887/ijssb.v3i4.21667.
Maolani, D. Y. (2019). Strengthening village and village government towards sustainable development in the framework of increasing community welfare. JISPO: Jurnal Ilmu Sosial Dan Ilmu Politik, 9(2), 36-48.
Molina Rodríguez-Navas, P., Medranda Morales, N., & Muñoz Lalinde, J. (2021). Transparency for participation through the communication approach. ISPRS International Journal of Geo-Information, 10(9), 586.
Negeri, M. D. (2014). Peraturan Menteri Dalam Negeri Repulik Indonesia tentang Pedoman Pembangunan Desa. Kementrian Dalam Negeri Republik Indonesia.
Rusmana, O., Rizki, M., Budianto, R., & Suyono, E. (2023). Analysis of Accounting Information System of Village Fund Using Luder Contingency Model. JRAK, 15(1), 56-66.
Savira, M., Mukofi, A., & Andika, S. (2021). Pengaruh keperilakuan organisasi dan implementasi sistem akuntansi terhadap keuangan daerah (studi pada pemerintah Desa Tlekung Kota Batu). E-Jurnal Perspektif Ekonomi Dan Pembangunan Daerah, 10(1), 61–74. https://doi.org/10.22437/pdpd.v10i1.12526.
Savitri, E., Andreas, V. D., & Abdullah, N. H. N. (2023). The Effect of Internal Control Systems, Community Participation, and Village Financial System on the Accountability of Village Fund Management: Prosocial Behavior as Moderation. Journal for ReAttach Therapy and Developmental Diversities, 6(9s (2)), 772-789.
Suhendri, H. (2019). Dekonstruksi Konsep Pembiayaan Mudharabah Fatwa Dsn MUI Dengan Filosofi Hidup Serat Wulang-Reh. Brawijaya.
Thokozani, S. B. M., & Maseko, B. (2017). Strong vs. weak organizational culture: Assessing the impact on employee motivation. Arabian Journal of Business and Management Review, 7(1), 2-5.




