The influence of apparatus competence, leadership style, tri hita karana culture and society participation on the effectiveness of village fund management

Authors

  • Ni Ketut Rasmini Udayana University
  • Putu Sri Harta Mimba Udayana University

DOI:

https://doi.org/10.14414/tiar.v11i1.2046

Keywords:

the apparatus competence, leadership style, Tri Hita Karana culture, society partici-pation, village fund management

Abstract

This study aims to determine the effect of the apparatus competence, leadership style, Tri Hita Karana culture and society participation on the effectiveness of village fund management. The sample of this study were taken from 100 villages in Tabanan Regency with the number of respondents as many as 300 respondents.   The method for determining the sample were the proportionate stratified random sampling and data collection using a questionnaire. Data were analyzed using multiple linear regression analysis. This study shows that the apparatus competence, leadership style, and society participation have a positive effect on the effectiveness of village fund management. Meanwhile the Tri Hita Karana culture not significantly affect the effectiveness of village fund management. This indicate that the better the apparatus competence, leadership style, and society participation, the better the effectiveness of village fund management..

References

Adiputra, I Made Pradana, Anantawikrama Tungga Atmadja and Komang Adi Kurniawan Saputra. 2014. Culture of Tri Hita Karana as Moderating of Locus of Control on the Performance of Inter-nal Auditors. (Studies in the Office of the Pro-vincial Inspectorate in Bali). Research Journal of Finance and Accounting. 5 (22) pp: 27-35.

Amalia, R. 2017. The Effect of Transparency, Ac-countability and Community Participation in Village Financial Management on Village De-velopment. Undergraduate Thesis in Account-ing at the Faculty of Economics and Business, University of Lampung, Bandar Lampung.

Arifin, S. (2007). The Effect of Village Head Leader-ship and Community Participation on the Suc-cess of Village Development, A Perspective from the Aspect of National Resilience: a case study in Nanga Tepuai Village, Hulu Gurung Subdis-trict, Kapuas Hulu District, West Kalimantan Province. Thesis Jakarta: Indonesian universi-ties.

Aucoin, P., & Heintman, R. 2000. The Dialectics of Accountability for Performance in Public Man-agement Reform. International Review of Ad-ministrative Sciences, 66 (1). 45-55.

Beno, F., R., P and R.Sonny. 2016. Effect of Village Head Competence on Village Development Suc-cess in East Sahu Sub-district. Journal of Public Accounting. Number 31. Vol. III. 2015.

BPPK. 2017. Clarity of Village Funds in the Revenue and Expenditure Budget

A country.

BPKP. 2016. Guidance for Managing Management Guidance & Consultation

Village Finance.

Dura, Justita. 2016. The Effect of Financial Manage-ment Accountability on Village Fund Alloca-tion, Village Policy, and Village Institutions on Community Welfare (Case Study in Gubugklakah Village, Poncokusumo District, Malang Regency)

Dobell, Peter and Ulrich. 2003, Parliament's perfor-mance in thr budget process: A case study. Poli-cy Matters, 3 (2): 1-14.

DJPK. Ministry of Finance of the Republic of Indone-sia. November 21, 2016. www.djpk.depkeu.go.id (accessed 21 September 2018)

Gibson. 2004. Human Resource Management. Jaya Abadi. Jakarta.

Ghozali, I. 2016. Application of Multivariate Analy-sis with IBM SPSS 23. Semarang program: BPFE Diponegoro University.

Governmental Accounting Standards Board (GASB). 1999. Concepts Statement No. 1: Objective of Fi-nancial Reporting in Government Accounting Standards Board Series Statement No. 34: Basic Financial Statement and Management Discus-sion and Analysis for State and Local Govern-ment. Norwalk.

Gunawan, Ketut. 2011. The Role of Tri Hita Karana's Philosophy for the Growth and Performance of Village Credit Institutions (LPD) in Bali. 2011. Management Analysis. 5 (2): pp: 23-36.

Hamsinar. 2017. The Influence of Community Par-ticipation, Accountability and Public Policy Transparency on the Quality of Regional Gov-ernment Financial Reports with Internal Con-trol Systems as Moderation Variables (Case Study of Pinrang District) : Alauddin State Is-lamic University Makassar

Iskandar, J., & Putradi. 2016. Administrative Theory. Bandung: Puspaga.

Jensen, MC and William, HM 1976. " Theory of thr Firm: Managerial behavior, agency cost and owner shift structure ". Journal of Financial Economics, October, 3 (4): 305-360.

Jurniadi, Djumadi, and DB.Paranoan. 2015. Factors that Influence the Effectiveness of Distribution of Village Fund Allocation in the District of Te-luk Pandan, East Kutai Regency

Kamaliah. (2013). The Influence of Leadership Style, Organizational Culture, and Motivation on the Performance of Government Accountants (Em-pirical Study of BPKP Accountants), Journal of Accounting and Management, Faculty of Eco-nomics, University of Riau.

Karauwan, RO (2013). Review of Village Head's Leadership Behavior in Implementation

Development in Tounelet Village, Kakas District, Minahasa Regency.

Kurniawan, A. (2011). The Influence of Community Participation, Public Policy Transparency, Pub-lic Accountability and Knowledge Board of the Budget Against the Preparation of the Regional Budget (Empirical Study of the Surakarta City Council of Central Java). Thesis . Sura

Kenis, I. 1979. Effect on Budgetary Goal Characteris-tics on Managerial Attitudes and Performance. The Accounting Review, Vol. LIV, No. 4, pp: 707

Communication and Information 2017. "Through Nawacita, the Government is Committed to Building Villages". https://kominfo.go.id/content/detail/9545/through-nawacita-pemerintah-berkom commit-ted-build-village / 0 / news . Accessed Novem-ber 28, 2018.

Krina, Loina Lalolo. 2003. Indicators and Measuring Principles for Accountability, transparency and participation .

Mada, S. 2017. Effect of Competence of Village Fund Managers, Commitment of Village Government Organizations, and Community Participation in Village Fund Management Accountability in Gorontalo District. Journal of Accounting and Auditing Research.

Mahayani, NLA 2017. Prosocial Behavior and Ac-countability Perception of Village Fund Man-agement in the Cultural Context of Tri Hita Ka-rana. Scientific Journal of Accounting and Busi-ness of Uudayana University , pp.129-144.

Maria, F. 2017. Application of Good Government Governance Principles in Planning, Implemen-tation, and Accountability of Village Fund Allo-cation. Undergraduate Thesis in Accounting Department at the Faculty of Economics and Business, Sanata Dharma University

Mahmudi. 2007. Public Sector Performance Man-agement . Yogyakarta: UPP STIM YKPN

Mardiasno. 2002. Regional Autonomy and Financial Management . Yogyakarta: Andi Offset

Mulgan, R. 2000. Accountability: An Ever-Expanding Concept? Journal of Public Admin-istration, 78 (3), 555-576.

Mustikayani, Ni Luh Putu Desy and AANB Dwirandra. 2016. Tri Hita Karana Culture as Moderating Task Complexity and Time Pres-sure on Auditor Performance. Udayana Univer-sity Accounting e-journal . 16 (2): pp: 1544-1573.

Oktasari, R. 2016. The Influence of Public Accounta-bility, Community Participation, Public Policy Transparency, and the Knowledge Board of the Budget on Regional Financial Oversight (Apbd) in the Karanganyar Regency Dprd. Muham-madiyah University of Surakarta , p.1-18.

Organization for Economic Cooperation and Devel-opment. 2004 . OECD Principles of Corporate Governance 2004 . The OECD Paris.

Patton, JM 1992 . Accountability and Financial Re-porting, Autumn Journal of Financial Account-ability and Management, 150-165.

Pandey, J., K., B. and R., J. 2015. The Effect of Work Competence on Apparatus Performance

Republic of Indonesia Government Regulation Number 71 of 2010 concerning Government Ac-counting Standards

Republic of Indonesia Government Regulation Number 72 of 2005 concerning Village Gov-ernment

Government Regulation Number 22 Year 2015 con-cerns Village Funds Sourced from the State Rev-enue and Expenditure Budget

Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 113 of 2014 con-cerning Village Financial Management

Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 84 Year 2015 concerning the Organizational Structure and Working Procedures of the Village Government

Regulation of the Head of State Civil Service Agency Number 8 of 2013 concerns the Formulation of Technical Competency Standards for Civil Servants.

Rahayu, Sri. 2010. The perception of the Jambi city government towards community participation and transparency of public policies in the prep-aration of regional revenue and expenditure budgets

Riska, W. 2014. Analysis of Community Participa-tion and Leadership at the Success Level of the National Independent Community Empower-ment (Pnpm) Project Program in the Gerokgak District, Buleleng-Bali, 175–183.

Rubin, Irene. 1996. Budgeting for Accountability: Municipal Budgeting for the 1990s. "Journal of Public Budgeting & Finance. Summer.

Scott, C. 2000 . Accountability in The Regulatory State. Journal of Law and Society, 27 (1), 38-60.

Now, Uma and Roger Bougie. 2016. Research Meth-ods for Business. Seventh Edition. United King-dom: John Wiley & Sons.

Sigit Wijaksono, 2013. The effect of length of stay on the level of community participation in the management of residential environments . Journal of ComTech , Vol.4, No.1, Pg. 27

Steffek, Jens. 2008. Public Accountability and the Public Sphere of International Governance, Recon Online Working Paper 2008/03.

Sugiyono 2018. Business Research Methods (Quanti-tative, Qualitative and R&D Approaches). Ban-dung. Alfabeta.

Tylor, E. (2010). Primitive Culture: Research into the Development of Mythology, Philosophy, Reli-gion, Art, and Custom (Cambridge Library Col-lection - Anthropology). Cambridge: Cambridge University Press. doi: 10.1017 / CBO9780511705960)

Utami, Kurnia and Efrizal Syofyan. 2013. The Influ-ence of the Council's Knowledge of the Budget on Regional Financial Oversight with Variable Moderating Community Participation and Pub-lic Policy Transparency. WRA Journal, Vol.1, No.1

Law of the Republic of Indonesia Number 6 of 2014 concerns Village Governance

Law of the Republic of Indonesia Number 32 of 2004 concerning Regional Government

Law of the Republic of Indonesia Number 33 Year 2004 concerning Financial Balance between Central and Regional Governments

United Nations Development Program (UNDP). 1997. " Governance for sustainable human de-velopmnet"

Downloads

Published

2021-03-16

How to Cite

Rasmini, N. K., & Mimba, P. S. H. (2021). The influence of apparatus competence, leadership style, tri hita karana culture and society participation on the effectiveness of village fund management. The Indonesian Accounting Review, 11(1), 61–75. https://doi.org/10.14414/tiar.v11i1.2046