Articles

Implementation of Village Fund Management Based on the Context, Input, Process, Product (CIPP) Model in the Construction of Rainwater Harvesting Tanks as Economic Empowerment and Social Development

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This article examines the management of Village Funds in Beringin Village, Sajad District, Sambas Regency, based on qualitative evaluative research. The study employed a data triangulation approach through questionnaires, in-depth interviews, and documentation studies. The results indicate that Village Fund management in Beringin Village overall runs well, as evidenced by an average questionnaire score of 4.68 (Good category). The planning process is carried out participatively through Musrenbangdes; financial management is conducted in an orderly manner through the Siskeudes application; and transparency is realized through the publication of Village Fund information on village information boards. Document completeness, reaching 11 out of 12 required document types, further reinforces these findings. Nevertheless, one document remains unavailable the goods and services procurement agreement/contract which requires attention going forward.

The Role of the Kutai Kartanegara Regency Regional Inspectorate in Improving Accountability in Village Fund Management

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The goal of this study is to examine the role of the Inspectorate in enhancing the accountability of village fund management in Kutai Kartanegara Regency through the aspects of duties/functions, attitudes, perceptions, and participation. It also examines internal and external factors that become barriers to the Inspectorate’s ability to effectively supervise and provide guidance on village fund management. This research was carried out in Indonesia’s East Kalimantan Province’s Kutai Kartanegara Regency. A qualitative research design was employed in this study. Both primary and secondary data were gathered. A questionnaire was used to gather primary data from key informants. The study’s conclusions include that the Inspectorate has performed its responsibilities and tasks well. The inspectorate has effectively performed its participation duty, behaves well and professionally, and faces both internal and external challenges. The inspectorate’s role in overseeing village funds in the perception aspect exhibits a variation in assessments. Internal challenges include low-quality and scarce human resources (HR), inadequate accountability reports, and the newly formed village apparatus has low administrative and financial reporting skills. On the other hand, frequent regulatory changes, improper use of village funds, and inadequate internal and external monitoring systems are the external challenges. ​The following suggestions are available for submission: 1) For the government, via the Kutai Kertanegara Regency Regional Inspectorate, to expand the number of auditors and enhance their proficiency through risk-based audits and investigative audit training; 2) to create a digital monitoring system (e-audit or monitoring dashboard) to reduce potential inconsistencies and enable real-time tracking of village fund realisation; 3) to increase the proficiency of village apparatus by providing frequent training on the following topics: creating accountability reports (LPJ), managing village finances in accordance with regulations, and using village financial software; and 4) to provide new village authorities with rigorous mentoring.

Transparency as an Instrument for Fraud Prevention in the Digital Business Ecosystem

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Digital transformation has reshaped the global business landscape, increasing efficiency while also giving rise to new risks in the form of digital fraud. This research aims to analyze the role of transparency as a strategic instrument in preventing fraud in the Indonesian digital business ecosystem. Using a qualitative multiple case study approach, data was collected through interviews, observations, and analysis of policy documents from technology-based companies. The results show that transparency significantly contributes to increased accountability and the effectiveness of internal controls. The implementation of digital audit systems, real-time monitoring, and blockchain technology has proven to reduce information asymmetry and the opportunities for fraud. However, its effectiveness is still influenced by institutional factors, digital ethics, and collaboration among regulators. Therefore, further research is recommended to develop a quantitative model that measures the impact of transparency on reducing fraud risk longitudinally across various digital business sectors in Indonesia.

Transparent Model of Village Financial Governance: A Review of Public Service Administration

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This article discusses a transparent model in village financial governance in Limboto Barat District, Gorontalo Regency, with a focus on the application of the principle of transparency in the management of village funds. Although Law Number 14 of 2008 concerning Public Information Disclosure has encouraged accountability and transparency, the level of information disclosure in Gorontalo Province is still low. This study uses a qualitative-exploratory approach to analyze transparency indicators, such as document accessibility and clarity of information. The results show that access to information related to budget use is still limited, and community participation in supervision is not optimal. This article recommends increasing the commitment of the village government and increasing access to information through the use of digital technology to increase transparency. In addition, it is necessary to build a supervision system that involves the community as active supervisors, in order to increase the efficiency and accountability of village financial management and public trust in the village government.

Breaking the Chains: Transforming Africa’s Economies through Sound Financial Management

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The guide, “Breaking the Chains: Transforming Africa’s Economies through Sound Financial Management,” embarks on a comprehensive journey through the financial landscapes of African nations. It illuminates the pressing challenges born from poor public financial management while spotlighting a myriad of solutions. From the fundamental principles of transparency and accountability to the practical reforms reshaping budgeting, auditing, procurement, and revenue collection, this guide maps out a transformative course. Robust institutions, capacity building, and the role of technology take center stage, while anti-corruption measures fortify the quest for transparency and accountability. International support, monitoring and evaluation, and strategies for overcoming barriers stand as crucial partners in this journey. Amidst the challenges and roadblocks, the future of Africa is boundless, awaiting a new era of economic growth and sustainable development—a future where the chains of fiscal mismanagement are but a distant memory.

The Effect of the Application of Good Corporate Governance Principles on the Managerial Performance of General Companies in the Tirta Kanjuruhan Area

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The purpose of this study is to find out the description of the application of the principles of transparency, accountability, responsibility, independence, fairness to the Tirta Kanjuruhan Regional Public Company. This research focuses on the effect of the application of good corporate governance principles on the managerial performance of general companies in the tirta kanjuruhan area. This type of research is quantitative research with multiple linier regression techniques. The total population of this study was 36 people, with the method used was a census. The respondents of this study were middle-level officials at the Tirta Kanjuruhan Regional Public Company. The results showed that the implementation of good corporate governance on the principle of transparency gained good perception by Perumda Tirta Kanjuruhan employees. The participation of employees in decision making was responded positively by respondents. Meanwhile, with accountability, clarity of functions, implementation, and accountability of organs so that company management is carried out effectively. It was found that the division of tasks of the Perumda Tirta Kanjuruhan organizational structure had matured and did not cause overlapping task implementation between employees. That responsibility is very effective in managing the company. Prudence shows that in Perumda Tirta Kanjuruhan in running its business is very concerned about business risks. The principle of independence shows that the company has been managed in a healthy manner. Professional to determine performance targets, in preparing the company’s annual work plan shows that in running its business Perumda Tirta Kanjuruhan has a measurable business orientation. In the principle of fairness, it is found that in running a business, the company can balance between the interests of the company and the rights of stakeholders.

The Effect of the Quality of Human Resources, Financial Management Accountability, and Accounting Information Systems on the Quality of Financial Reports in the Simeuleu District

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The paper aimed to analyze whether the quality of accountability of financial management accountability and accounting information systems significantly impacts the quality of financial statements of education programs in high schools in Simeulue Regency. Our data collection with the help of a questionnaire to the school principal then our data analyzes using IBM SPSS 23 statistics. A series of analyses of this study shows an increase in the quality of human resources accountability of financial governance, and the ease of accounting information systems significantly impact the quality of the financial statements High School Education in Simeulue Regency. Thus, partial statistical tests can be concluded that Ha1, Ha2, and Ha3 are entirely accepted.

Public Service Performance Accountability: Case Study at Surabaya Zoo, Indonesia

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The importance of accountability in the performance of public services greatly affects the trust and competence of the organization, especially PDTS Surabaya Zoo. This study aims to describe, interpret, and analyse the accountability of public service performance and analyse the accountability model of public service performance at the Surabaya Zoo. This study uses a qualitative research method with a case study approach. There are 4 types of accountabilities used to answer the research formulation, namely bureaucratic, political, professional, and legal accountability.