THE INFLUENCE OF VILLAGE FINANCIAL SYSTEM, APPARATUS COMPETENCE, AND KNOWLEDGE ON FINANCIAL ACCOUNTABILITY VILLAGES IN AMPANA TETE

Authors

  • Nurwasilah Lanonci Tadulako University
  • Rahma Masdar Tadulako University
  • Mustamin Mustamin Tadulako University
  • Masruddin Masruddin Tadulako University
  • Muhammad Din Tadulako University

DOI:

https://doi.org/10.22437/jmk.v14i04.51684

Abstract

This study aims to analyze the influence of the use of the Village Financial System (Siskeudes), village apparatus competency, and knowledge on accountability in village financial management in Ampana Tete District. This study used a quantitative approach, with a population of all village apparatus involved in financial management. The sampling technique used was a census, involving 80 respondents from 20 villages. Data were collected through structured questionnaires, interviews, observations, and documentation. Data analysis was conducted using multiple linear regression after validity and reliability tests, as well as classical assumption tests. The results show that the use of Siskeudes has a positive effect on accountability, as evidenced by the accuracy of recording and transparency of reporting. The competency of village apparatus was proven significant through their understanding of regulations and technological literacy. Furthermore, the apparatus' computer knowledge supports the effectiv

This study aims to analyze the influence of the use of the Village Financial System (Siskeudes), village apparatus competency, and knowledge on accountability in village financial management in Ampana Tete District. This study used a quantitative approach, with a population of all village apparatus involved in financial management. The sampling technique used was a census, involving 80 respondents from 20 villages. Data were collected through structured questionnaires, interviews, observations, and documentation. Data analysis was conducted using multiple linear regression after validity and reliability tests, as well as classical assumption tests. The results show that the use of Siskeudes has a positive effect on accountability, as evidenced by the accuracy of recording and transparency of reporting. The competency of village apparatus was proven significant through their understanding of regulations and technological literacy. Furthermore, the apparatus' computer knowledge supports the effective use of Siskeudes and enhances accountability. This study emphasizes the importance of improving apparatus competency and digital literacy in supporting transparent and accountable village financial governance. This research is limited to one sub-district and is based solely on the perspective of internal village apparatus. e use of Siskeudes and enhances accountability. This study emphasizes the importance of improving apparatus competency and digital literacy in supporting transparent and accountable village financial governance. This research is limited to one sub-district and is based solely on the perspective of internal village apparatus.

Downloads

Download data is not yet available.

References

Alif Utama, A. F., & Munawaroh, S. (2024). Pengawasan Inspektorat Daerah Dalam Pengelolaan Dana Desa Di Kabupaten Cianjur. Jurnal Ilmu Pemerintahan, 8(2). https://doi.org/10.36859/jcp.v8i2.3102

Bawansel, G. I., Walandouw, S. K., & Sardjono, O. Y. M. (2025). Analisis peran sistem keuangan desa (Siskeudes) dalam meningkatkan akuntabilitas keuangan desa: Studi kasus Desa Komus II Kabupaten Bolaang Mongondow Utara . Riset Akuntansi Dan Portofolio Investasi, 3(2), 570–580. https://doi.org/10.58784/rapi.405

BPKP. (2018). BERITA NEGARA REPUBLIK INDONESIA. www.peraturan.go.id

Creswell, J. W., & Creswell, J. D. (2018). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (Fifth edition). Thousand Oaks, California : SAGE Publications, Inc.

Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a Stewardship Theory of Management (1st ed., Vol. 22). The Academy of Management Review. https://doi.org/10.5465/amr.1997.9707180258

Farman, F., Nusuki, I., & Adinegara, A. A. (2025). Optimizing Competence of Village Apparatus in Improving the Quality Village Financial Reports . RIGGS, 4(2), 3761–3770. https://doi.org/10.31004/riggs.v4i2.1108

Hafizurrahman, M., Suhaedi, W., & Nurabiah. (2024). The influence of village official competence, use of information technology, and community participation on accountability in village fund management. International Journal of Academe and Industry Research, 5(1), 1–21. https://doi.org/10.53378/353036

Irwadi, M., & Permana, K. W. A. (2023). Pengaruh Kompetensi Aparat Desa Terhadap Akuntabilitas Pengelolaan Keuangan Desa Di Kecamatan Lawang Wetan Kabupaten Musi Banyuasin. Jurnal Riset Terapan Akuntansi, 7(1), 95–104. https://doi.org/10.5281/zenodo.7839264

Kurniawati, D., & Mutmainah, K. (2024). Pengaruh Kompetensi Perangkat Desa, Sistem Pengendalian Internal, Sistem Keuangan Desa dan Pemanfaatan Teknologi Informasi terhadap Akuntabilitas Pengelolaan Dana Desa . Jurnal Akuntansi, Manajemen Dan Perbankan Syariah, 4(4), 96–107. https://doi.org/10.32699/jamasy.v4i4.7623

Maharani, D. N., & Akbar, F. S. (2020). Penerapan Sistem Keuangan Desa (Siskeudes) Dalam Mewujudkan Akuntabilitas Pemerintahan Desa . BAJ (Behavioral Accounting Journal), 3(1), 1–20. https://doi.org/10.33005/baj.v3i1.55

Mardiasmo. (2009). Akuntansi sektor publik (4th ed.). Andi Offset. https://elibrary.bsi.ac.id/readbook/202125/akuntansi-sektor-publik

Maulana, R., Rahmi, Z., Rasyada, R. D., & Najmi, M. (2025). Analisis Efektivitas Penggunaan Sistem Informasi Keuangan di Pemerintahan Desa . Impression : Jurnal Teknologi Dan Informasi, 4(2), 304–311. https://doi.org/10.59086/jti.v4i2.1044

Mega, K. N., Kalangi, L., & Kapojos, P. M. (2022). Pengaruh Sistem Keuangan Desa (Siskeudes) Terhadap Akuntabilitas Pengelolaan Keuangan Desa Pada Kabupaten Bolaang Mongondow Timur. Going Concern : Jurnal Riset Akuntansi, 17(3), 150–161. https://doi.org/10.32400/gc.17.3.43517.2022

Milenia, H. A., Effendy, L., & Nurabiah, N. (2023). Efektivitas Penerapan Sistem Keuangan Desa (SISKEUDES) Dalam Meningkatkan Akuntabilitas Laporan Keuangan Desa (Studi Kasus Desa Taman Sari Kecamatan Gunungsari) . JAKU (Jurnal Akuntansi & Keuangan Unja), 7(2), 61–81. https://doi.org/10.22437/jaku.v7i2.18494

Pranowo, E. T., & Rocchmatulloh, M. R. (2023). Does The Village Fund Management Has Been Accountable? (Empirical Study Of Village Fund Management In Wonogiri Regency, Indonesia). Jurnal REP (Riset Ekonomi Pembangunan), 7(1), 131–142. https://doi.org/10.31002/rep.v7i1.288

Rahmawati, R., Heriana, T., Sari, M. D., Dewi, S., & Almas, N. (2023). Akuntabilitas Pengelolaan Dana Desa: Kompetensi Aparatur, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Internal . Jurnal Minfo Polgan, 12(1), 1533–1542. https://doi.org/10.33395/jmp.v12i1.12881

Sari, N. (2022). Pengaruh Partisipasi Masyarakat Dan Transparansi Pengelolaan Dana Desa Terhadap Keberhasilan Pengelolaan Dana Desa Di Desa Jati Kesuma Kecamatan Namorambe Kabupaten Deli Serdang [Thesis (Skripsi), Universitas Medan Area]. http://repository.uma.ac.id/handle/123456789/18560

Senprianth, S., & Kartika Rahajeng, D. (2022). Analisis Kendala Peran Inspektorat Dalam Pengelolaan Dana Desa (Studi Kasus Pada Inspektorat Kabupaten Kotawaringin Barat). ABIS: Accounting and Business Information Systems Journal, 10(1). https://doi.org/10.22146/abis.v10i1.73336

Situngkir, A., & Simarmata, B. I. (2022). Pengaruh Kompetensi Aparatur Desa, Transparansi, dan Komitmen Organisasi terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Empiris pada Desa di Kabupaten Samosir) . JAKP : Jurnal Akuntansi, Keuangan Dan Perpajakan, 5(2), 96–104. https://doi.org/10.51510/jakp.v5i2.987

Susano, A., & Rachmawati, M. (2024). Transparansi Dan Akuntabilitas Keuangan Desa Melalui Sistem Keuangan Desa (Siskeudes). EKOBIS : Jurnal Ilmu Manajemen Dan Akuntansi, 12(1). https://doi.org/10.36596/ekobis.v12i1.1382

Sutrisno, E. (2019). Manajemen Sumber Daya Manusia (11th ed.). Prananda Media Group.

Syam, N., Keri, I., & Arafah, M. (2025). Pengaruh Kompetensi Aparat Desa Terhadap Kualitas Pengelolaan Keuangan Desa dan Laporan Keuangan Desa . EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi, 4(5), 8265–8280. https://doi.org/10.56799/ekoma.v4i5.10842

Tharis, H., Kusumastuti, R., & Herawaty, N. (2022). Pengaruh Kompetensi Aparatur, Motivasi Aparatur Terhadap Akuntabilitas Pengelolaan Dana Desa. Jurnal Manajemen Terapan Dan Keuangan , 11(4), 947–958. https://doi.org/10.22437/jmk.v11i04.18371

Waluyo, R., Gunawan, F. E., & Setiawan, I. (2022). The Measurement of Information and Communication Technology Literacy: A Case Study of the Village Officials in Purbalingga . CommIT Journal, 16(28), 19–25. https://doi.org/10.21512/commit.v16i1.7118

Downloads

Published

2025-12-21

How to Cite

Lanonci, N., Masdar, R., Mustamin, M., Masruddin, M., & Din, M. (2025). THE INFLUENCE OF VILLAGE FINANCIAL SYSTEM, APPARATUS COMPETENCE, AND KNOWLEDGE ON FINANCIAL ACCOUNTABILITY VILLAGES IN AMPANA TETE . Jurnal Manajemen Terapan Dan Keuangan, 14(04), 1996–2010. https://doi.org/10.22437/jmk.v14i04.51684

Issue

Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan

Section

Article

License

Copyright (c) 2025 Nurwasilah Lanonci, Rahma Masdar, Mustamin Mustamin, Masruddin Masruddin, Muhammad Din

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Most read articles by the same author(s)