AN ANALYSIS OF VILLAGE FINANCIAL MANAGEMENT: THE IMPROTANCE OF REGULATIONS, VILLAGE FINANCIAL MANAGER COMPETENCIES AND COMMITMENT TO TASK IN KABUPATEN KONAWE SELATAN

Nita Hasnita, Mulyati Akib, Ernawati Ernawati, Rosnawintang Rosnawintang

Abstract


This study aims to examine and analyze the variables that affect village financial management in Konawe Selatan village government especially in the aspects of village financial manager competence, commitment to tasks, and regulation. Data was collected by using questionnaires and documentation. The populations in this study were the Village Head, Village Secretary, Village Treasurer and Kasi/Kaur which numbered 1,344 people. The sampling technique by proportional stratified random sampling so that the overall number of respondents totaled 308 people. The analysis used multiple linear regression analysis with interaction test (Moderated Regression Analysis-MRA). The results showed that the competence of village financial managers had a positive and significant effect on village financial management while commitment to the task had a positive and not significant effect on village financial management. The MRA test results indicate that regulation cannot moderate the village financial manager competency variables and commitment to the task of village financial management. The adjusted R-Square value shows that the contribution of village financial manager competency variables, commitment to duties and regulations on village financial management variables is 47.5% and 52.5% of village financial management variables are influenced by other factors outside the model. Therefore, to improve village financial management in the Village Government in Kabupaten Konawe Selatan, it is necessary to consider village financial manager competencies in aspects of skills and experience, commitment to tasks on responsive aspects of change and sense of responsibility, and regulation on aspects of ease of implementation and understanding.

Keywords


Regulation, Competence; Commitment; Village Financial Management

Full Text:

PDF

References


Arief, Indrajaya J. (2017). The Effect of Village Apparatus Competence and Implementation of Law No. 6/2014 of Village Financial Management. Thesis Business and Economic Faculty of Halu of Lampung University.

Azhar. (2008). The Factors Affecting the Success of the Implementation of Permendagri No. 13/2006 In the Government of Banda Aceh City. Thesis Uniersity of North Sumatra Postgraduate School.

Baihaqi, & Damayanti, Indah Ayu. (2016). The Effect of Organizational Commitment and Application of Government Internal Control Systems (SPIP) on Regional Financial Management Effectiveness. Journal.

Fajri, Rahmi. (2015). Accountability of Village Government of Funds Village Allocation (ADD) (Study of Desa Ketindean Office, Kecamatan Lawang, Kabupaten Malang). Journal of Publick Administration (JAP), 3(7), 1099-1104.

Ferina, Ika Sasti. (2016). Review of Village Government Readiness in the Implementation of Minister of Internal Affairs Regulation No. 113 Of Village Financial Management (The Case Study on Village Government in Kabupaten Ogan Hir). Journal of Business and Management of Sriwijaya, 14(3), 321-336.

Fitriana, Dian. (2015). The Effect of Human Resources, Village Financial Information and Commitment Organizational of Village Head Performance with The Village Financial Management as an Intervening Variables. Thesis. Surabaya: Master of Accounting Study Program at Airlangga University.

Halim, Rahmawati. (2012). The Effect of Commitment Organizationaland Role of Leadership in Improving Regional Financial Management at the Revenue Service, Financial Management and Asset of Kabupaten Banggai Kepulauan. Journal of Academica Fisip Untad. February, 4(1), 816-829.

Mamelo, Gresly Yunius Rainal. (2016). An Analysis of Village Fund Implementation and Administration in Villages in the Kecamatan Kotamobagu Timur Kotamobagu City. Journal of Auditing “Goodwill†and Accounting Research, 7(2), 148-159.

Nur Afiah, Nunuy. (2010). The Effect of Competency of DPRD Members and Apparatus of Regional Government, Implementation of Accounting System Information, Budgeting and Quality of Financial of Good Local Governance Principles: Survey at District/City in Jawa Barat. Journal of Susiohumaniora, 12(1), 1-11.

Pandey, J. K. B & R. J. (2015). The Effect of Work Competence on the Performance of Village Government Officials (Study in Pineleng District of Minahasa Regency). Journal of Human Resource Management, 1(2). 1-9

Republic of Indonesia Minister of Internal Affairs Regulation No. 113/2014 of Village Financial Management.

Putri, Daniati. (2011). The Effect of Competence of Budget Quality with Regulations as Moderating Variables in the Regional Government of Padang City. Journal of Accounting and Auditing Studies, Vol. 6 No. 1. April.

Rafar, Mellisa Dance. (2015). The Effect of Financial Management Competence and Accountability on Regional Financial Management Performance (Study of the North Aceh District Government Work Unit). Journal of the Postgraduate Masters in Accounting, Syiah Kuala University. 4(2), 64-71.

Rulyanti, Dina. (2016). The Effect of Regulation, Commitment Organizational, Communication and Human Resources on the Performance of Village Governments with Village Financial Management as Intervening Variables (Study on Village Government in Bondowoso District). Thesis. Jember: Master of Management Study Program at the Faculty of Economics, University of Jember.

Safwan. (2014). The Effect of Competence and Motivation of Regional Financial Management Performance in Government of Kabupaten Pidie Jaya. Journal of Accounting Postgraduate of Syiah Kuala University, 3(1), 133-139.

Satriajaya, Johan. (2018). Management of Special Financial Assistance from Regency Government in the Village Revenue and Expenditure Budget. Journal of Actual Accounting, 5(1), 1-21.

Setiawan, Heru. (2014). The Effect of Competence and User Orientation on Quality of Socialization and Its Impact on Awareness to Comply with Regulations in the State Finance Sector. Journal. Semarang: Diponegoro University.

Sugeng. (2014). The Factors that Influence Regional Financial Management and Implications for the Performance of Local Governments in Kabupaten Kediri. Journal of Business and Economic Research July, 1(2), 16-26.

Sunartin. (2016). The Effects of Board Supervision, Understanding of Regulations and Laws on Regional Financial Management with Good Government Governance as Intervening Variables. Journal of Development Economic Progress, 1(2).

Tambunan, David Rolan. (2016). The Effect of Competence, Motivation and Commitment Organizational on the Work Unit Financial Management Performance of the North Tapanuli District Government through SIMDA Implementation. Thesis. Medan: Faculty of Economics and Business, University of North Sumatra, Medan.

Nuraeni, Utara. (2009). An Analysis of Performance-Based Budgeting Process in Temanggung Regency Government. Diponegoro University Thesis.

Yilmaz, E., Ozer, G., & Gunluk, M. (2014). Do Organizational Politics and Organizational Commitment Affect Budgetary Slack Creation in Public Organizations?. In Procedia-Social and Behavioral Sciences, 15, 241–250. https://doi.org/10.1016/j.sbspro.2014.09.047.

Zalni, Fitri. (2013). The Effect of Employee Commitment and Implementation of Government Internal Control System (SPIP) on Regional Financial Management. Journal. Padang: Faculty of Economics, Padang State University.




DOI: http://dx.doi.org/10.32833/majem.v8i2.87

Refbacks

  • There are currently no refbacks.


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

Creative Commons License

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