International Journal of Contemporary Research and Review

IJCRR 11 (02), 21752–21757 (2020) ISSN (O) 0976-4852

The Influence of Village Devices on Village Funds Accountability

Muttiarni⋆,† ,1, Andi Kusumawati2, Kartini, Desi Harianti3

1 Lecturerat Hasanuddin University Makassar
2 Lecturerat Hasanuddin University Makassar
3 Makassar Muhammadiyah University

DOI: https://doi.org/10.15520/ijcrr.v11i02.791

Accepted 20-02-2020; Received 05-02-2020; Publish Online 21-02-2020

Reviewed By: ABSTRACT

Okere Wisdom This study aims to determine the influence of fillage fund management (case study
of the Tellulimpoe District Sinjai District).Thus the number of samples in this study
Department: werw 61 respondents for filling out the questionnaire. The analytical method used
Reviewer/IJCRR is quantitative analysis with an associative approach. Data analysis techniques using
simple regression tests. The results of this study indicate that village officials have a
positive and significant effect on the accountability of village fund management in the
Tellulimpoe district of Sinjai District.
Key words: Village apparatus–village fund management accountability

1 INTRODUCTION: was completed 100 percent but jobs in the field have not
Law Number 6 of 2014 concerning Villages aims to provide been completed. Because of this the two village heads to-
recognition and clarity to the Village of its status and posi- gether with the Village apparatus were processed to account
tion in the Indonesian constitutional system and began to for the village budget that had been used in 2016 (Tribun-
be ratified on January 15, 2014 after previously being dis- Sinjai.com, accessed Saturday 17 March 2019).
cussed for approximately 7 years by legislative members. In Research on the accountability of village fund manage-
order to support the implementation of the tasks and func- ment has been carried out by many researchers beforehand
tions of the Village in the administration of the government two of them namely Sarifuddin Mada, Lintje Kalangi, and
and building the Village in all its aspects, in accordance Hendrik Gamaliel (2018) prove that the potential of the
with its authority, Law No. 6 of 2014 gives the Government Village Fund management apparatus has a positive and sig-
the mandate to allocate Village Funds. The Village Fund is nificant effect on the accountability of Village Fund man-
budgeted every year in the APBN given to each village as agement in Gororntalo then Arif Widyatama, Lola Novita
a source of village income. and Diarespati (2017) proved that the apparatus’ poten-
With regard to village funds, the Financial Examination tial from the village government did not significantly affect
Board mentioned problems in the management of village the accountability of Village Fund financial management.
funds originating from the lack of knowledge of village offi- The purpose of this study was to determine the effect of
cials in financial governance and reporting so that there is the Village apparatus on the accountability of Village Fund
the potential for fraud or corruption (Ni Komang Ayu Ju- management (case study of Tellulimpoe Subdistrict, Sinjai
lia Praba Dewi and Gayatri). Like the case that ensnared Regency).
two Village Heads namely Passimarannu Village, East Sin-
jai Subdistrict and Tellulimpoe Village, Tellulimpoe Sub-
district, which was handled by the Sinjai Police Corrup- 2 LITERATURE REVIEW:
tion (suspected Corruption Corruption) suspected of hav-
A. Definition of Village Officials
ing problems because in their 2016 accountability report the
The village apparatus is the village apparatus under the
physical work of breaking the embankment and drainage
leadership of the village head. The village apparatus is one
of the elements of the village government as one of the fac-
⋆ Corresponding author. tors of village actors, the village apparatus has its own im-
† Email: [email protected] portant role in making the nation progress through the vil-
 The Influence of Village Devices on Village Funds Accountability 21753

lage. (Indrianasari, 2017). states that there is a contractual relationship between prin-
The village office is an element of staff who assists the ciplas and agents, where the village head is responsible as
village head in the preparation of policies and coordination a decision maker for the village apparatus as an agent who
that is accommodated in the village secretary, and elements is influential in the accountability of Village Fund manage-
supporting the task of the village head in implementing poli- ment.
cies that are contained in the form of technical implemen-
tation and territorial elements (Permendagri Number 67 of
2017). Village officials are appointed by the Village Head
from villagers who have fulfilled the requirements (Perme- 3 DATA ANALYSIS:
ndagri Number 67 of 2017). The data analysis method used in this study is to use a
B. Village Fund Management quantitative method with an associative approach, which is
Village financial management is the whole activity which a method that describes the actual situation systematically,
includes planning, implementation, administration, report- factually and accurately regarding the influence of the Vil-
ing, and accountability. Village finance is a series of cycles lage apparatus on Village Fund Management accountability.
that are integrated and integrated between one stage with This research was conducted in Sinjai District, Tel-
other stages. Village finance is managed based on transpar- lulimpoe District, in four Village offices in Tellulimpoe Dis-
ent, accountable, participatory principles and is carried out trict, namely Era Baru Village, Sukamaju, Bua and Pat-
in an orderly and budgetary discipline. The village finan- tongko Village. This research was conducted in June 2019
cial management cycle will not run without good village
governance (Yuliyansyah and Rusmianto, 2015: 47)
C. Accountability
4 RESULTS AND DISCUSSION:
Accountability is the concept of empowerment. Strength-
ening the capacity of task implementers or producers, as a. Respondents Response To Village Officials (X)
well as strengthening consumer awareness of services that The description of the village office is based on 7 items
are their rights. The concept of accountability will become of questions / statements submitted to respondents. Re-
meaningless if the capacity of the agent (agent) is limited or spondents to the 7 items of statement about village officials
limited and the awareness or consequences of carrying out namely:
the task are not accompanied by training. 1) The first statement (X1.1) ”village officials were in-
D. Relationship between Village Officials and Vil- volved in the process of planning the use of village funds”
lage Fund Management Accountability responded by respondents with very much agree as many
UU no. 6 of 2014 states a village is a village and a cus- as 13 people or 2.17%, as many as 32 people agree the re-
tomary village or what is referred to by another name, sponse or 69.57%, responses less agree 1 person or 2.17 %
hereinafter referred to as a village, is a legal community of 46 total respondents
unit that has territorial borders authorized to regulate and 2) The second statement (X1.2) ”Village apparatus in-
manage government affairs, the interests of the local com- volved in the process of using ADD” was responded by re-
munity based on community initiatives, rights of origin, and spondents with very much agree as many as 14 people or
/ or traditional rights recognized and respected in the gov- 30.43%, as many as 30 people agreed or 65.22% and less
ernment system of the Unitary State of the Republic of agree as many people as or 4.35% of 46 total respondents
Indonesia. (Yuliansyah and Rusmianto) 3) Third statement (X1.3) ”Village officials provide input
The implementation of Village financial management, on the draft APBDesa to the village head and / or BPD”
hereinafter abbreviated as PPKD, is a Village apparatus responded by respondents with strongly agree as many as 13
that implements Village financial management based on people or 28.26%, respondent agreed as many as 23 people
the decision of the village head who authorizes a portion or 50.0%, responses less agree as much 6 people or 13.04%,
of PPKD authority consisting of secretaries, jurists, coffers and 4 people disagree or 8.70% of the 46 total respondents.
and financial jurries (Permendagri Number 20 of 2018). 4) The fourth statement (X1.4) ”village officials involved
Village Apparatus and accountability of Village Fund in the process of administering the use of ADD” responded
management are interconnected, demands regarding ac- by respondents with very much agree as many as 20 people
countability of Village Fund management become an im- or 43.48%, as many as 23 people agree responses or 50.0%,
portant focus for Village apparatuses, because accountabil- responses as much as 2 people or 4.35% disagree 1 person
ity shows the success of achieving the Vision of the Village disagreed responses or 2.17% of 46 total respondents
Law namely realizing a developed, strong, independent, just 5) The fifth statement (X1.5) ”Village officials provide
and democratic Village. Some previous studies that prove input related to changes in the APBDesa” responded by
that the Village apparatus and the accountability of Vil- respondents with strongly agreeing as many as 22 people
lage Fund management are interconnected include: Novin- or 47.83%, responses as many as 23 people or 50.0% and
dra Dwi Setiana, Nurlaelayuliani proves that by fighting the responses disagreeing 1 person or 2.17 % of 46 total respon-
Village apparatus in managing Village Funds, Village Fund dents.
management will be of good quality and transparency. This 6) The sixth statement (X1.6) ”the village apparatus to-
research is in accordance with the Agency’s theory which gether with the head of compiling the RAB, facilitating

International Journal of Contemporary Research and Review, Vol 11 Iss 02, 21752–21757 (2020)
21754 Muttiarni et al.

the process of procurement of goods and services, manag- 6) The sixth statement (Y1.6) ”Village regulations that
ing or carrying out work related to the activities stipulated have been evaluated and stipulated to be village regulations
in the perdes on village budget” responded by respondents on APBDesa no later than December 31 of the fiscal year in
with very much agreeing as many as 5 people or 10.87 %, the end” responded by respondents strongly agree as many
26 people agreed or 56.52% disagreed responses 10 people as 15 people (32.61), agreed responses as many as 26 people
or 21.74% disagreed, and 5 people disagreed responses or or 56.52, Disagreement responses were 5 people or 32% of
10.87% of 46 total respondents. the total 46 respondents
7) The seventh statement (X1.7) ”Reports are informed 7) Seventh Statement (Y1.7) ”Treasurer saves money in
to the public through information media that at least con- the village treasury for a certain amount in order to meet the
tain reports on the realization of the Village APB, reports operational needs of the village government” Responded re-
on the realization of activities, activities that have not yet spondents strongly agreed as many as 14 people or 30.43%,
been completed and / or not implemented, the remaining agreed responses as many as 31 people or 67.39%, responses
budget and address of complaints” agree as many as 6 peo- not agree 1 person or 2.17% of the total 46 respondents
ple or 13.04%, agree responses as many as 21 people or 8) statement to Dellapan ”the regulation of the amount of
45.65, responses less agree as many as 9 people or 19.57% money in the village treasury is stipulated in the regulations
of 46 total respondents. of the Regent / Mayor” in response to respondents strongly
Based on the recapitulation of village apparatus vari- agree as many as 17 people or 36. 96%, as many as 25 people
ables, the average given by respondents in the item state- agree responses or 54.35%, responses less agree as many as
ment about village apparatus variables was 4.07. 4 people or 8.70 % of the total 46 respondents.
b. Village Fund Management Accountability (Y) 9) the ninth statement (Y1.9) ”the use of unexpected
For the measurement of the Accountability of Village costs must first be made in detail the cost budget that has
Fund Usage variable, respondents’ opinions were used with been endorsed by the Village Head” Responded respondents
indicators of planning, implementation, administration, re- strongly agreed as many as 13 people or 36.96%, agreed
porting and accountability. The description of the village
responses as many as 22 people or 47.83%, responses 10
apparatus was based on 24 items of questions / statements
people disagree or 2.17%, and 1 person disagrees or 2.17%
submitted to respondents. Respondents to the 24 item state-
of the total 46 respondents
ments about accountability of village fund management,
10) tenth statement (Y1.10) ”the procurement of activ-
namely:
ities that propose funding for carrying out activities must
1) First statement (Y1.1) ”the village secretary coordi-
be accompanied by a budget plan document” responded re-
nates the preparation of the draft APBDesa based on the
spondents strongly agree as many as 10 people or 21.74%,
Village RKP in the fiscal year budgeted in the APBDesa”
agreed responses as many as 25 people or 54.35%, responses
responded by respondents strongly agree as many as 10 peo-
less agree as many as 10 people or 2.17%, out of a total of
ple or 21.74, the response agreed as many as 32 people or
46 respondents
21.74%, the response was less agree as many as 3 people or
11) eleventh statement (Y1.11) ”the budget plan was ver-
8.70% of the total 46 respondents,
ified by the village secretary and approved by the village
2) The second statement (Y1.2) ”the village secretary
delivered a draft of the Village regulations on the Village head” responded by respondents strongly agree as many as
Budget to the Village Head for discussion and mutual agree- 16 people or 34.78%, agreed responses as many as 27 peo-
ment in the BPD deliberation” responded by respondents ple or 58.70%, responses less agree 2 people or 4.35% of the
strongly agree as many as 20 people or 47.83%, 24 people total 46 respondents
agreed responses or 52.17%, from a total of 46 respondents. 12) twelfth statement (Y1.12) ”based on the payment
3) Third statement (Y1.3) ”APBDesa Raperdes submit- request letter (SPP) verified by the Village Secretary if
ted by the Village Head to the Village Consultative Body for the Village Head approved the payment request and the
further discussion” responded respondent strongly agreed to treasurer made the payment” responded by respondents
as many as 19 people or 41.30%, agreed responses as many strongly agree as many as 10 people or 21.74%, the response
as 26 people or 56.52%, responses disagree one person or agreed as much 25 people or 54.35%, 3 people or 6.52% dis-
2.17% of the total 46 respondents. agree responses, 7 people or 15.22% disagree responses and
4) The fourth statement (Y1.4) ”Represes the APBdesa is one person strongly disagree responses or 2.17% of the total
mutually agreed” responded by respondents strongly agree 46 respondents
as many as 15 people or 32.61%, agreed responses as many 13) thirteenth statement (Y1.13) ”the payment that has
as 30 people or 65.22%, responses less agree one person or been made will be recorded by the treasurer”, responded by
2.17% of the total 46 respondents. respondents strongly agree as many as 22 people or 47.83%,
5) Fifth statement (Y1.5) ”RaperdesAPBDesa which has responses as many as 21 people or 45.65%, responses less
been mutually agreed upon, then agreed by the village head agree 3 people or 6.52%, from a total of 46 respondents.
to the Bupati / Walikota through the camat to be evalu- 14) the fourteenth statement (Y1.14) ”Village treasurer
ated” responded respondent strongly agreed as many as 18 as obliged to collect income tax (PPh) and other taxes,
people or 39.13%, agreed responses as many as 24 people or must deposit all receipt of deductions and taxes collected
52.17%, and disagreement responses as many as 4 people or to the State treasury account in accordance with statutory
8.70% of the total 46 respondents. regulations” respondent responded strongly agree as many

International Journal of Contemporary Research and Review, Vol 11 Iss 02, 21752–21757 (2020)
 The Influence of Village Devices on Village Funds Accountability 21755

as 15 people, as many as 28 people agreed responses or to the Bupati / Walikota through the camat at the end of
60.87%, and as many as 10 people disagreeed responses or the fiscal year” in response to respondents strongly agree as
6.52% of the total 46 respondents. many as 21 people or 45.65%, 24 people agree responses or
15) Fifteenth statement (Y1.15) ”the financial adminis- 52.17 %, and 1 person disagreeing with responses or 2.17%
tration is carried out by the treasurer by recording every of the total 46 respondents
receipt and expenditure in the general cash book which is a. Simple Regression Analysis
closed at the end of the month” % of the total 46 respon- Simple linear regression analysis is used if you want to
dents. know the effect of one independent variable (X) on a de-
16) The sixteenth statement (Y1.16) ”Finance is re- pendent variable (Y) or to prove that there is or not a re-
quired to make a general cash book” Responded respon- lationship between the independent variable and a depen-
dents strongly agree as many as 118 people, or 39.13%, as dent variable. Simple linear regression analysis shows the
many as 26 people agreed responses or 56.52%, and less results of the regression data on the effect village apparatus
agreeing responses as many as 2 people or 4.35% of a total for the accountability of village fund management in the
of 46 respondents. sub-district of Bellulimpoe, Sinjai Regency. The results of a
17) The seventeenth statement (Y1.17) ”village receipts simple linear regression equation from this research model
were deposited into the village treasury account”, responded are:
by 22 respondents, 24 people agreed responses or 52.17%, Y = a + bx + e
out of a total of 46 respondents. Y = 1,833 + 0,601X + e
18) The eighteenth statement (Y1.18) ”expenditure on Based on the results of the simple linear regression equa-
the burden of the APBDesadial according to the Village
tion is described as follows:
RAK approved by the village head” was responded by
1) a = constant value 1,833 indicates if the variable of
21 people or 45.65%, agreed responses were 25 people or
village apparatus (X) is constant, then the accountability
54.35%, out of a total of 46 respondents.
variable of village fund management (Y) is attacked by Bel-
19) Nineteenth Statement (Y1.19) ”general cash books
lulimpoe, Sinjai Regency has a positive influence of 1,833,
closed at the end of the month are submitted to the village
2) b = 0.601 indicates that if the village apparatus vari-
head for approval”, responded by respondents strongly agree
able (X) is increased, the accountability of village fund man-
as many as 20 people or 43.48%, who agreed to 25 people
agement in the Tellulimpoe sub-district of Sinjaiakan will
or 54.35%, and lack of responses agree 1 person or 2.17% of
increase by 0.688
the total 46 respondents.
b. Hypothesis Test (t test)
20) Twentieth statement (Y1.20) ”The village head sub-
mitted a report on the implementation of the first semester Partial testing is to determine the effect of each indepen-
APBDesa to the regent / mayor through the camat” the re- dent variable partially (itself) on the dependent variable.
spondents strongly agreed as many as 17 people or 36.96%. Based on the hypotheses put forward in this study, it can
agreed responses of 29 people or 63.04%, out of a total of be seen that the test results of the village apparatus variable
46 respondents. (X) show that the calculated t value is 6,295> t table 1,679
21) Twenty-first statement (Y1.21) ”The Village Head and the significant level is 0,000 <0.05. The results showed
submits the first semester report in the form of APBDesa re- that the variable village apparatus (X) had a positive and
alization report”, responded by respondents strongly agree significant effect on the accountability of village fund man-
as many as 16 people or 34.78, respondent agreed as many agement (Y) in Tellulimpoe District, Sinjai Regency.
as 23 people or 50.0, responses less agree as many as 2 peo-
ple or 4.35%, 4 people disagreed responses or 8.70% and one
person strongly disagreed responses or 2.17% of the total 46
5 DISCUSSION:
respondents.
22) Twenty-second statement (Y1.22) ”Village Head com- Based on the results of the analysis that has been done
piles APB implementation report The existence of activity shows that the village apparatus variable (X) has a positive
realization report by combining all reports” responded by and significant effect on the accountability of village fund
respondents strongly agree as many as 12 people or 26.09%, management (Y) in the Tellulimpoe sub-district of Sinjai
agreed responses as many as 29 people or 63.04%, responses district. aspects, in accordance with the authority they have
less agree 4 people or 8.70% disagreed responses 1 person in the form of village fund planning processes, the process
or 2.17% of the total 46 respondents. of using village funds, the draft APBDesa, the administra-
23) Twenty-third statement (Y1.23) ”accountability re- tion process of the use of ADD, input related to changes in
port accompanied by financial reports, activity realization the APBDesa, village apparatus together in preparing the
reports, list of sectoral programs and other programs that RAB, reports are communicated to the public through in-
enter the village” in response to respondents strongly agree formation media will increase accountability in village fund
as many as 30 people or 65.22%, responses agree as many management . This shows that if the influence of the Vil-
as 15 people or 32.61%, and 1 person disagreeing with re- lage apparatus is increased or the consistency of the Village
sponses or 2.17% of the total 46 respondents. apparatus is increased, the accountability of Village fund
24) Twenty-fourth statement (Y1.24) ”village heads sub- management in Tellulimpoe District, Sinjai Regency will
mit accountability reports on the realization of APBDesa also increase

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21756 Muttiarni et al.

Based on the analysis of the subject matter, the hypothe- 7. Hanun.2009. Public Sector Accounting and Manage-
sis proposed in this study is that it is suspected that the Vil- ment Reform in Indonesia. Jakarta. Four Four.
lage apparatus influences the accountability of Village fund
management in Tellulimpoe Subdistrict, Sinjai Regency. 8. Hamzah, Ardi. 2015. Village Governance Towards In-
The results of this study support research conducted by dependent, Prosperous, and Participatory Villages.
Novindra Dwi Setiana and NurLaila Yuliani (2017), Sari- East Java Library.
fudin Mada, LintjeKalangi, and Hendrik Gamaliel (2018) 9. Ida, Nur Yesinia. Et al. 2018.Analysis of Factors Af-
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10. Mada, Sarifudin et al.2017. The Effect of Competence

6 CONCLUSION:
and Internal Control Systems on Village Government
Village officials have a positive and significant effect on vil- Accountability, and Community Participation on Vil-
lage fund management accountability in Tellulimpoe sub- lage Fund Management Accountability. Faculty of Eco-
district, Sinjai district, which means that if the influence of nomics and Business. Muhammadiyah University Sam
village officials is increased or the consistency of village offi- Ratulangi.
cials is increased, accountability of village fund management
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gyakarta: Cv. Andi Offset.

12. Rosyidi Muhammad. 2018. Effects of Compensation

7 SUGGESTION: Transparency and Internal Control Systems on Village
Based on the above conclusions, the authors provide sug- Government Accountability in Managing Village Fund
gestions for Pattongko Village, Era Baru Village, Sukamaju Allocation.
Village and Bua Village, the Village apparatus has a posi-
13. Sugiyono 2013. Quantitative, Qualitative, and R&D
tive and significant influence, so it is expected to be further
Research Methods. Bandung: Alfabeta. CV.
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