Analisis Good Corperate Governance (GCG) Terhadap Kinerja Pengelolaan Dana Desa
Abstract
This research is to analyze Good Corporate Governance (GCG) on Village Fund Management Performance. This type of research uses quantitative methods. The sample in this study consisted of 30 respondents. Village Funds are a form of the state's commitment to protecting and empowering villages to become strong, advanced, independent and democratic. Kemangi Village, Tanah Miring District is one of the villages that received these funds. In the last 3-4 years these funds have no longer been used properly. The data analysis technique uses multiple linear regression analysis to test the research hypothesis. The findings in this research are: Transparency (X1) has a positive and insignificant effect on Village Fund Management Performance, Accountability (X2) has a positive and insignificant effect on Village Fund Management Performance, Accountability (X3) has no positive and insignificant effect on Fund Management Performance Village, Independence (X4) has a negative and insignificant effect on Village Fund Management Performance and Fairness (X5) shows that it partially has a positive and insignificant effect on Village Fund Management Performance. Meanwhile, the results of the F test show that transparency, accountability, accountability, independence and fairness have a positive and significant effect on Village Fund Management Performance.
References
[2] Akib, M., Nurnaluri, S., dan Sutrawati, K. 2017. Peran Perangkat Desa dalam Akuntabilitas Pengelolaan Dana Desa (Studi Kasus pada Desa Pudaria Kecamatan Mpramo). Jurnal Akuntansi dan Keuangan .
[3] Kusmayadi, Dedi, dkk. 2015. Good Corporate Govrenance. (Tasikmalaya: LPPM Universitas Siliwangi.
[4] Mardiasmo. 2009. Akuntansi Sektor Publik. Yogyakarta: Andi Yogyakarta.
[5] Muhammad. 2019. “Desa, Pengertian, Fungsi, dan Ciri-cirinya”, https://www.banjarsari-labuhanhaji.desa.id/artikel/2019/11/14/desapengertian-fungsi-dan-ciri-cirinya, diakses pada 09 april
[6] Nurdianti, R. dan Anita. 2014. Pengaruh karakteristik tujuan anggaran terhadap kinerja aparat pemerintah daerah di kabupaten Aceh Besar. Jurnal Dinamika Akuntansi dan Bisnis, 1 (1) : 58-71.
[7] Nazir, Moh. Ph. D. 2009. Metode Penelitian. Jakarta: Ghalia Indonesia.
[8] Qolbia, S. (2017). PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN DAERAH PASAR SURYA SURABAYA. Kebijakan Dan Manajemen Publik, 5, 1–10.
[9] Ratna. 2022. “Penyelewengan Dana Desa, 4 Kampung Di Merauke Tunggu Rekomendasi Inspektorat”, https://suara.merauke.go.id/post/485/penyelewengan-dana-desa-4-kampungdi-merauke-tunggu-rekomendasi-inspektorat.html, diakses pada 09 april 2023 pukul 15.00 Wit.
[10] R. Bintarto, 2010. Desa Kota, Bandung : Alumni.
[11] Rustiarini, N. W. 2016. Good Governance dalam Pengelolaan Dana Desa. Simpo- sium Nasional Akuntansi XIX , 1-18.
[12] Wibowo (2011). Manajemen Kinerja. Jakarta: PT. Raja Grafindo Persada
[13] Sugiyono. (2014). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
[14] Sugiyono. (2012). Memahami Penelitian Kualitatif”. Bandung : ALFABETA.
[15] Santoso, Heri Agus. 2023. “ Perkembangan Alokasi Dana Desa Provinsi Papua Selatan Periode 2021 dan 2022”, https://portal.merauke.go.id/news/6414/perkembangan-alokasi-dana-desaprovinsi-papua-selatan-periode-2021-dan-2022.html, diakses pada 09 april 2023 pukul 14.00 Wit.
[16] S. Awotkay, Apolinaris. K. Otelyo, Mensi. Susilo E. (2023). Penerapan Good Corporate Governance (Gcg) Pada Penggunaan Dana Desa Yang Berdampak Pada Kualitas Anggaran Dan Program, Desa Kemangi Bina Lahan Distrik Tanah Miring Kabupaten Merauke. Jurnal Pengabdian Kepada Masyarakat. Vol. 29 No. 1. 2502-7220.
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to Jurnal Ilmu Ekonomi & Sosial and Faculty of Ekonomi, Musamus University as publisher of the journal.