The Impact of Participative Leadership and Competencies on Performance of Village Fund Management
Abstract
The purpose of this study is to examine the effect of participative leadership and competencies on the performance of village fund management. The research subjects in this study are the village head and village apparatus on village governments in the Bandung Regency. The study involves 73 villages selected, adopting a simple random sampling technique. The data was obtained from respondents through a questionnaire instrument. Data were analyzed using descriptive statistical and multiple regression. The result indicates that participative leadership style of the village head and competencies of village apparatus is positively and significantly associated with the performance of village fund management.
Keywords
Full Text:
PDFReferences
Agung, Prasetyo Riky. (2018). The Influence of Village Government Competence, Control Systems Internal, and Financial Statement Accessibility to Management Accountability Village Fund (Case Study of Village Government in the City of Pariaman).
Atmadja, A T. (2018). Determinant Factors Influencing the Accountability of Village Financial Management. Academy of Strategic Management Journal. Ganesha Education University. Vol 17(1)
Aulia Yanuar, A. (2017). The Effect of Leadership Style, Competence and Compensation on Employee Performance at PT. Pertamina in Makassar. (Doctoral Dissertation), Universitas Hasanuddin.
Ekaningtyas, N. (2016). The Effect of Leadership Style on the Utilization of Village Budget (APBDes). Studi Pustaka, 3(1).
Fajri, Rahmi. (2015). Village Government Accountability in Village Fund Allocation Management (ADD) (Study at the Ketindan Village Office, Lawang District, Malang Regency). Public Administration Journal (JAP). Vol.3, No.7, Page 1099-1104.
Hersey, P., & Blanchard, K. H. (1995). Management of Organizational Behavior. Jakarta: Erlangga.
Indah, P. A. (2019). The Influence of Spiritual Leadership Style and Competence of Village Officials on Accountability of Village Fund Management in Pasuruan Regency. Faculty of Economic-UM.
Indonesia, R. (2006). Regulation of The Minister of Home Affairs number 13 of 2006 concerning Regional Financial Management Guidelines. Jakarta.
_______. (2013). Regulation of The National Civil Service Agency number 8 of 2013 concerning the Formulation of Technical Standards for Civil Servants. Jakarta.
_______. (2014). Law of The Republic of Indonesia number 6 of 2014. Jakarta.
_______. (2014). Regulation of The Minister of Home Affairs number 114 of 2014 concerning Village Development Guidelines. Jakarta.
_______. (2015). The Government Regulations Number 47 of 2015 concerning Regulation of Implementation of Law Number 6 of 2014 (Village Law). Jakarta
_______. (2015). Regulation of The Minister of Home Affairs Number 84 of 2015 concerning the Composition of Village Government Work Arrangement Organizations. Jakarta
_______. (2018). Regulation of The Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management. Jakarta.
Indrianasari, N. T. (2017). The Role of Village Officials in Village Financial Management Accountability. ASSETS: Journal of Accounting, Finance and Tax, 1(2), 29-46.
Irma, Ade. (2015). Accountability Management of Village Fund Allocation (ADD) in Dolo sub-district, Sigi Regency. e-Journal Katalogis. Vol.3, No.1, Page 121-137.
Kazimoto, P. (2013). Assessment of Villages Financial Management Challenges and Development Strategies in Tanzania, Arumeru District. International Journal of Research in Social Sciences, 3(2). ISSN 2307-227X.
Keating, C. J. (1986). Leadership: Theory and Development. Yogyakarta: Kanisius.
Kouzes, J. & Posner, B. Z (2004). The Leadership Challenge. USA: John Willey and Sons, Inc.
Komisi XI. (2019, November 7). The Government are Investigate Fictitious Villages Receiving Village Funds. Available online at : http://www.dpr.go.id/berita/detail/id/26373/ t/Pemerintah+Harus+Usut+Tuntas+Desa+Fiktif+Penerima+Dana+Desa
Kompas. (2019, November 9). The Fictitious Villages Recipient of Village Funds. Available online at : https://www.kompas.com/tren/read/2019/11/09/0915002 65/mengenal-desa-desa-fiktif-penerima-dana-desa-?page=all
Mada, S., Kalangi, L., & Gamaliel, H. (2017). The Effect of Village Fund Management Officers Competencies, Village Government Organizational Commitment, And Community Participation in Village Fund Management Accountability in Gorontalo Regency. Journal of Accounting and Auditing "Goodwill”, 8(2).
McCrimmon, M. (2007). Reframing Leadership for a Postmodern Age. Integral Leadership Review, 8(2), 2007-03.
McPeak, D., Pincus, K. V., & Sundem, G. L. (2012). The international accounting education standards board: influencing global accounting education. Issues in Accounting Education, 27(3), 743-750.
Majalah Media Akuntansi. (2014, October - November). Beware of Village Funds Disbursement. [Online] Media Accounting Magazine, page. 28-31.
Makalalag, Astri Juainita. (2017). Accountability of Village Fund Management in Kotamobagu District. . Journal of Accounting and Auditing "Goodwill”. Vol. 8, No. 1. Page 149-158.
Mujahida, Sitti. (2018). Introduction to Management. Makassar: CV Sah Media 2018.
Mulia, R. A. (2019). Analysis of Factors Affecting the Quality of Regional Government Financial Statements (Study of the Government of West Pasaman Regency). EL-RIYASAH Journal, 9(1), 7-21.
Munti, F., & Fahlevi, H. (2017). Determinants of Village Financial Management Performance: Study in Gandapura District, Bireuen District, Aceh. Journal of Accounting and Investment, 18(2), 172-182.
Nasrulloh, N. (2008). Group Dynamics and Leadership. Bandung: Widya Padjadjaran.
Needles Jr, B. E. (2005). Implementing International Education Standards: The Global Challenges. Accounting Education, 14(1), 123-129.
Nurhakim, I., & Yudianto, I. (2018). Implementation of Village Fund Management. Journal of Accounting Auditing and Business, 1(2), 39-55.
Paripurna. (2019, July 16). The Problem of Village Fund Management. Available online at : http://dpr.go.id/berita/detail/id/25283/t/Pengelolaan+Dana+ Desa+ Masih+Bermasalah
Permana, R. (2016). The Role of Village Head Leadership in Long Beliu Village, Kelay Sub-District, Berau Regency. Ejournal Public Administration, 994-1006.
Randhita, R., & Pengembangan, D. S. K. D. (2009). The Effect of Leadership Style on Employee Performance in Urban Government Organizations. Department of Communication Science and Community Development, Institut Pertanian Bogor.
Redaksi Desapedia. (2019, May 29). Village Fund Corruption. Available online at : https://www.desapedia.id/korupsi-dana-desa-dari-mark-up-hingga-lpj-yang-terlambat/
Risya, U., & Nurodin, I. (2017). The Effect of Transparency and Accountability on Village Financial Management. Journal of Accounting, Tax & Management, 6(11), 74-80.
Rivai, V. (2006). Leadership Tips in the 21st Century. Jakarta: Murai Kencana
_______. (2006). Leadership and Organizational Behavior. Jakarta: Raja Grafindo Persada
Robbins, S. P., & Pujaatmaka, H. (2007). Organizational Behavior, Controversy Concepts, Applications. Jakarta: PT. Indeks. Gramedia.
Rosyidi. (2018). Internal Control of Village Funds (Case Study of All Village in Salo sub-district, Kampar Regency). Riau University, Pekanbaru, Indonesia 1(1): 1–14.
Satyawati, N. M. R., & Suartana, I. W. (2014). The Effect of Leadership Style and Organizational Culture on Job Satisfaction that Impacts Financial Performance. E-Journal of Accounting, 17-32.
Sedarmayanti, H. (2010). Human Resource Management; Bureaucratic Reform and Management of Civil Servants. Bandung: PT. Reflika Aditama.
Sekaran. (2013). Research Methods for Business (A Skill Building Approach) 5th Edition. New York: Wiley.
Setiawan, N. D., & Yuliani, N. L. (2017). The Effect of Understanding and Role of Village Officials on Village Fund Management Accountability. University Research Colloquium, 205-210.
SHnet. (2018, Februari 8). Constraints on Siskeudes Implementation. Available online at : http://sinarharapan.net/2018/02/ini-kendala-implementasi-siskeudes-versi-bpkp/
Siagian, S. P. (2003). Leadership as practice: Theory and application, Jakarta: PT. Rineke Cipta.
Simon, Y., Mas' ud, M., & Su'un, M. (2016). The Role of Apparatus Competence, Internal Control System on Good Governance and The Quality of Financial Statement Information. Researchers World, 7(4), 123.
Suparman, E. (2014). Implementation of the Village Fund Allocation Program in the sub-district of Sukadana, North Kayong Regency. (Doctoral dissertation), Tanjungpura University.
Subroto, A. (2009). Village Fund Management Accountability (Case Study of Village Fund Allocation Management in Villages in the District of Tlogomulyo Sub-District, Temanggung Regency in 2008). (Doctoral Dissertation), Universitas Diponegoro.
Sudriamunawar, H. (2006). Leadership, Participation and Productivity. Bandung: Mandar Maju.
Sunanto, E., & Ismanudin. (2014). The Effect of Village Head Leadership on Government Administrative Services in the Field of Civil Services in Renjeng Village, Losarang Sub-District, Indramayu Regency. EJournal, Vol. 5, No.1, 1-24.
Syamsi, S. (2015). Community Participation in Controlling the Use of Village Fund Budgets. JISIP: Journal of Social and Political Sciences, Vol.3, No.1.
Wibowo, H. (2007). Method For Work Management, Jakarta: PT. Raja Grafindo Persada.
Widyatama, A., Novita, L., & Diarespati, D. (2017). The Effect of Competence and Internal Control Systems on Village Government Accountability in Managing Village Fund Allocation (ADD). Accounting and Finance Indonesia, Vol.2, No. 2, 1-20.
Yukl, G.A. (1998). Leadership in Organizations. New Jersey: Prentice Hall
Yuliani. (2017). The Influence of Village Leadership Leaders to Financing The Development Program From Village Fund Allocations (Cibalung Village, Cijeruk Sub-District, Bogor Regency). Institut Pertanian Bogor
Yuliansyah, R. D. (2016). Village Accounting. Jakarta: Salemba Empat.
DOI: https://doi.org/10.24198/jaab.v3i2.27757
Refbacks
- There are currently no refbacks.
Copyright (c) Journal of Accounting Auditing and Business

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Journal of Accounting Auditing and Business (JAAB) Indexed in:

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