PENGARUH GOOD GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENGELOLAAN DANA DESA DENGAN RELEGIUSITAS SEBAGAI PEMODERASI

Authors

  • Sucahyo Heriningsih FEB UPN "Veteran" Yogyakarta
  • Dwi Sudaryati FEB UPN "Veteran" Yogyakarta

DOI:

https://doi.org/10.12928/optimum.v9i1.11250

Keywords:

good governance, kompetensi sumber daya manusia, relegiusitas

Abstract

As a manifestation of the enactment of Law No. 6 of 2014 on the village, village development aims to improve the welfare of rural people and the quality of human life and poverty alleviation through the fulfillment of basic needs, development of village facilities and infrastructure, local economic development, and the utilization of natural resources and Environment in a sustainable manner. Therefore, the implementation of good governance in the village, as well as the competent human resources of the village apparatus, can support the implementation of the Village Law. Relegiusity of course becomes an important role as a benchmark of honesty of human resources (village apparatus). This study aims to examine the effect of good governance and human resource competence on the implementation of village law with relegiusitas as a moderation variable. Data were collected using questionnaires from 31 village apparatus located in the village of Banguntapan, Bantul District. The results showed that there is a good governance influence on the implementation of Village Law, while variable the competency of human resources does not affect the implementation of Village Law. Similarly, the relegiusity variable does not support the hypothesis so that relegiusity is not a moderating variable.

References

Amerieska, S. 2015. Pengembangan Model Akuntabilitas Pengelolaan Keuangan dan Aset Desa Berbasis Shariate Enterprise Theory. Prosiding Seminar Nasional dan The 2nd Call for Syariah Paper. FEB UMS. Surakarta.

Hardi, Warsono & dan Ruksamin. 2014. The Obstacles of Implementation of Village Allocation Fund Program in the North Konawe Southeast Sulawesi. Journal of Management and Sustainability; Vol. 4, No. 3; 2014 ISSN 1925-4725 E-ISSN 1925-4733 Published by Canadian Center of Science and Education.

Heriningsih, Sucahyo. 2014. Kajian Empiris Tingkat Akuntabilitas Pemerintah Daerah dan Kinerja Penyelengara Pemerintah Daerah Terhadap Tingkat Korupsi Pada Kabupaten dan Kota di Indonesia. Paradigma: Jurnal Masalah Sosial, Politik dan Kebijakan, 18(2).

Heriningsih, Sucahyo. 2015. Analisis Kinerja Penyelenggara Pemerintah Daerah dan Tingkat Korupsi Dianalisis Dari Opini Auditor. Prosiding The 1st URECOL University Research Colloqium. LPPM UMS. Surakarta.

Heriyanto, A. 2015. Penerapan Prinsip-prinsip Good Governance Dalam Tata Kelola Pemerintah Desa Triharjo Kecamatan Sleman Kabupaten Sleman. Universitas PGRI Yogyakarta. Negara.

Hong, K. 2010. Fiscal Policy Issues in Korea After the Current Crisis. Asian Development Bank Institute, Working Paper 225, Tokyo.

LAN & BPKP. 2000. Akuntabilitas dan Good Governance. Modul Sosialisasi Sistem Akuntabilitas Kinerja Instamsi Pemerintah (AKIP), Jakarta.

Lestari, Ayu, Nurhayati Nafsiah Sitti, and Darmawan Jaka. 2016 "Faktor-Faktor Yang Mempengaruhi Kesiapan Penerapan Akuntansi Desa (Studi pada Lima Desa di Kecamatan Indralaya Utara Kabupaten Ogan Ilir)." Seminar Nasional Ekonomi dan Bisnis.

Oluseyi O, Adesina. 2010. A comparative study of the adoption of accrual accounting in government. PhD Thesis, Cardiff University.

Sari, I. M., & Tamrin, N. A. 2017. Pengaruh Penerapan Good Government Governance Dan Komoetensi Sumber Daya Manusia Terhadap Kualitas Informasi Laporan Keuangan (Studi pada Badan Pengelola Keuangan dan Aset Daerah Kota Kendari). Jurnal Akuntansi dan Keuangan, 1(1).

Sudaryati, Dwi., & Ratna Hindria, DPS. 2015. Faktor-faktor yang mempengaruhi Kesiapan Pemerintah dalam Implementasi UU No.6 Tahun 2014 Tentang Desa (Studi pada Pemerintah kabupaten Sleman), Prosiding Kemenristek Dikti RI, UPN “Veteran†Yogyakarta.

Sudaryati, Dwi., & Sucahyo Heriningsih. 2014. Pengaruh Kompetensi Sumber Daya Manusia Terhadap Penerapan Akuntansi Akrual dengan Perangkat Pendukung sebagai variabel Moderating (Studi Empiris pada Pemerintah Kota Yogyakarta), Jurnal Optimum, UAD Yogyakarta.

Suwandi, Ari Warokka. 2013. Fiscal decentralization and special local autonomy: evidence from an emerging market. Journal of Southeast Asian Research. Vol. 2013 (2013). IBIMA Publishing.

Undang-Undang Republik Indonesia Nomor 6 Tahun 2014 tentang Desa. 2014. Jakarta: Bumi Aksara.

Downloads

Published

2019-03-01

Issue

Vol. 9 No. 1 (2019)

Section

Articles

License

License and Copyright Agreement

In submitting the manuscript to the journal, the authors certify that:

  • They are authorized by their co-authors to enter into these arrangements.
  • The work described has not been formally published before, except in the form of an abstract or as part of a published lecture, review, thesis, or overlay journal.
  • That it is not under consideration for publication elsewhere.
  • That its publication has been approved by all the author(s) and by the responsible authorities tacitly or explicitly of the institutes where the work has been carried out.
  • They secure the right to reproduce any material that has already been published or copyrighted elsewhere.
  • They agree to the following license and copyright agreement.