Peran Sistem Pengendalian Internal Dalam Meningkatkan Akuntabilitas Pengelolaan Anggaran Pendapatan dan Belanja Desa di Kabupaten Kediri

Main Article Content

M. ANAS
Rr. FORIJATI
DIAN LIANAWATI

Abstract

This study aims to analyze and test the elements of the internal control system consisting of control environment, risk control, control activities, information and communication, and monitoring of the accountability of the management of the Village Budget (APB Desa) in Kediri Regency. The data in this study are primary data obtained through a research instrument in the form of a questionnaire developed based on indicators on each element of the internal control system. The population of this research is in the form of villages in Kediri Regency with a total of 343 villages, while the sample of this study was determined that 103 villages were selected randomly (random sampling). Data analysis to test the research hypothesis was carried out with multiple linear regression models with the SPSS version-23 application. The results of the study state that empirically the control environment and control activities partially have a positive and significant effect on increasing the accountability of APB Desa management in Kediri Regency, while risk assessment, information and communication, and partial monitoring have no significant effect on increasing the accountability of APB Desa management in Kediri Regency. Simultaneously all elements of the internal control sistem have a positive and significant effect on increasing the accountability of APB Desa management in Kediri Regency.

Article Details

How to Cite
ANAS, M. ., FORIJATI, . R. ., & LIANAWATI, D. . (2020). Peran Sistem Pengendalian Internal Dalam Meningkatkan Akuntabilitas Pengelolaan Anggaran Pendapatan dan Belanja Desa di Kabupaten Kediri. Seminar Nasional Manajemen, Ekonomi Dan Akuntansi, 5(1), 318–329. Retrieved from https://proceeding.unpkediri.ac.id/index.php/senmea/article/view/269
Section
Articles

References

Al-Thuneibat, A. A., Al-Rehaily, A. S., & Basodan, Y. A. (2015). The impact of internal control requirements on profitability of Saudi shareholding companies. International Journal of Commerce and Management, 25(2), 196–217. https://doi.org/10.1108/IJCOMA-04-2013-0033

Aziz, M. A. A., Rahman, H. A., Alam, M. M., & Said, J. (2015). Enhancement of the Accountability of Public Sectors through Integrity Sistem, Internal Control Sistem and Leadership Practices: A Review Study. Procedia Economics and Finance, 28(April), 163–169. https://doi.org/10.1016/s2212-5671(15)01096-5

Azlina, N., & Amelia, I. (2015). Pengaruh Good Governance Dan Pengendalian Intern Terhadap Kinerja Pemerintah Kabupaten Pelalawan. Jurnal Akuntansi Universitas Jember, 12(2), 32. https://doi.org/10.19184/jauj.v12i2.1409

BPKP. (2016). Modul Pengelolaan Keuangan Desa. Jakarta: Pusat Pendidikan dan Pelatihan Pengawasan BPKP.

Chenhall, R. H., & Morris, D. (1986). The Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Sistems. Source: The Accounting Review, 61(1), 16–35. Retrieved from http://www.jstor.org/stable/247520%5Cnhttp://www.jstor.org/page/info/about/policies/terms.jsp

Davis, J. H., David Schoorman, F., Donaldson, L., Albanese Tina Dacin Ira C Harris Davis, R. M., & Reply, D. (1997). Davis, Schoorman, and Donaldson Reply: The Distinctiveness of Agency Theory and The Academy of Management Review. Source: The Academy of Management Review Introduction. In S. Zukin & P. DiMaggio, 22(3), 611–613. Retrieved from http://www.jstor.org/stable/259407%5Cnhttp://about.jstor.org/terms

Ghozali, I. L. (2015). Partial Least Squares, konsep, teknik dan aplikasi menggunakan program Smartpls 3.0 untuk penelitian empiris. Semarang: Badan Penerbit UNDIP.

Ishak, S., Nor, M. N. M., Shuib, M. S., Osman, A. F., & Saad, R. A. J. (2019). Corporate governance practice, risk management and internal control at Kedah State Zakat Board (LZNK). International Journal of Innovation, Creativity and Change, 6(2), 389–404.

Jokipii, A. (2010). Determinants and consequences of internal control in firms: A contingency theory based analysis. Journal of Management and Governance, 14(2), 115–144. https://doi.org/10.1007/s10997-009-9085-x

Karlinayani, S., & Ningsih, E. S. (2018). Akuntabilitas Pemerintah Desa dalam Pengelolaan Anggaran Pendapatan dan Belanja Desa (Studi pada Alokasi Dana Desa di Kabupaten Gayo Lues). Jurnal Ilmiah Mahasiswa Ekonomi Akuntans, 3(2), 309–316.

Kawedar, W., . S., Handayani, R. S., & Purwanto, A. (2019). Good Governance, Sistem Pengendalian Internal, Dan Kinerja Keuangan Organisasi Sektor Publik. Matrik : Jurnal Manajemen, Strategi Bisnis Dan Kewirausahaan, 13(2), 214. https://doi.org/10.24843/matrik:jmbk.2019.v13.i02.p09

Martini, R. (2019). Sistem Pengendalian Intern Pemerintah Atas Akuntabilitas Pengelolaan Keuangan Dana Desa Di Kecamatan Sembawa. Jurnal Akademi Akuntansi, 2(1), 106–123. https://doi.org/10.22219/jaa.v2i1.8364

Moedarlis, F. T. (2016). Sistem Akuntabilitas Keuangan Desa, 1–17.

Moeller, R. R. (2013). Implementing the Revised COSO Internal Control Framework. In Executive’s Guide to COSO Internal Controls (pp. 293–296). https://doi.org/10.1002/9781118691656.ch20

Mulyadi. (2013). Auditing: Pendekatan Terpadu. Salemba Empat (3rd ed.). Jakarta: Salemba Empat.

Muraleetharan, P. (2011). Internal control and impact of financial performance of the organizations (special reference public and private organizations in Jaffna district). In Intemational Conference on Business & Information [C/OL]. (pp. 1–14). Retrieved from http://repository.kln.ac.lk/25/

Peraturan Meneteri Dalam Negeri Republik Indonesia Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa (2018).

Pujiono, D. S., Sukarno, H., & Puspitasari, N. (2016). Pengaruh Sistem Pengendalian Intern Terhadap Pengelolaan Keuangan Daerah SertaPujiono, D. S., Sukarno, H., & Puspitasari, N. (2016). Pengaruh Sistem Pengendalian Intern Terhadap Pengelolaan Keuangan Daerah Serta Kinerja Pemerintah Daerah (Studi di Provins. Bisnis, Jurnal Vol, Manajemen, 10(1), 68–81.

Rahmawati, D. (2018). Pengaruh Penerapan Standar Akuntansi Pemerintah, Pemanfaatan Teknologi Informasi, dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan SKPD Kota Tangerang Selatan. Jurnal Ekonomi, Bisnis, Dan Akuntansi, 20(2005), 8–17.

Rija, M., & Ernesto Rubino, F. (2018). The Internal Control Sistems Integrated into the Various Profiles of Governance, Audit, Risk and Compliance. International Journal of Business and Management, 13(5), 21. https://doi.org/10.5539/ijbm.v13n5p21

Stanbury, W. T. (2003). Accountability To Citizens In The Westnnster Model Of Government : More Myth Than Reality. Fraser Institute Digital Publication, (February), 1–62.

Wardani, D. K., & Andriyani, I. (2017). Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Keandalan Pelaporan Keuangan Pemerintahan Desa Di Kabupaten Klaten. Jurnal Akuntansi, 5(2), 88–98. https://doi.org/10.24964/ja.v5i2.270

Wida, S. A., Supatmoko, D., & Kurrohman, T. (2017). Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) di Desa – Desa Kecamatan Rogojampi Kabupaten Banyuwangi. E-Journal Ekonomi Bisnis Dan Akuntansi, 4(2), 148. https://doi.org/10.19184/ejeba.v4i2.5356

Widyatama, A., Novita, L., & Diarespati, D. (2017). Pengaruh Kompetensi Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pemerintah Desa Dalam Mengelola Alokasi Dana Desa (Add). Berkala Akuntansi Dan Keuangan Indonesia, 2(2), 1–20. https://doi.org/10.20473/baki.v2i2.4762

Yudianto, I., & Sugiarti, E. (2017). Pengaruh Penerapan Sistem Pengendalian Instansi Pemerintah (SPIP) Terhadap Akuntabilitas Pengelolaan Dana Desa (Survei Pada Desa-Desa di Wilayah Kecamatan Klari, Kecamatan Karawang Timur, Kecamatan Majalaya dan Kecamatan Rengasdengklok Kapubaten Karawang). Jurnal Akuntansi Dan Keuangan, 17(1), 1–18.