PERAN KOMITMEN, KOMPETENSI, DAN SPIRITUALITAS DALAM PENGELOLAAN DANA DESA

I Gusti Ayu Purnamawati · Ni Ketut Sari Adnyani

29 citations0/0 files storedJurnal Akuntansi Multiparadigma

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Local Governance and Development Public Administration in Developing Nations Economic Growth and Fiscal Policies

Abstract

Abstrak : Peran Komitmen, Kompetensi, dan Spiritualitas dalam Pengelolaan Dana Desa. Penelitian ini berupaya untuk menganalisis peran komitmen, kompetensi, dan spiritualitas dalam keberhasilan pengelolaan dana desa. Metode yang digunakan yaitu regresi berganda pada 168 perangkat desa dari 56 desa di Kabupaten Buleleng. Hasil penelitian menunjukkan bahwa dimensi spiritual mampu meningkatkan akuntabilitas dan transparansi dana desa karena mereka berpegang teguh pada hukum karma phala melalui prinsip Moksartham Jagadhita Ya Caiti Dharma . Selain itu, kompetensi pendamping desa dan komitmen aparatur desa yang tinggi mampu meminimalisasi penyimpangan keuangan. Implikasinya, desa menjadi mandiri dengan pendampingan yang maksimal dari pemerintah desa. Abstract: Commitment, Competence, and Spirituality’ Role in Village Fund Management. This study seeks to analyze the role of commitment, competence, and spirituality in the successful management of village funds. The method used is multiple regression on 168 villages from 56 villages in Buleleng Regency. The results showed that the spiritual dimension was able to increase accountability and transparency because they held fast to the law of karma phala through the principles of Moksartham Jagadhita Ya Caiti Dharma. Also, the competency of village counterparts and the high commitment of the village apparatus can minimize financial irregularities. The implication is that the village becomes independent with maximum assistance from the village government.

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References

2015An analysis of open government portals: A perspective of transparency for accountability 2016Village Governance, Community Life, and the 2014 Village Law in Indonesia 2017Pencegahan Fraud dalam Pengelolaan Keuangan Desa 2017Fraud and Market Participation: Social Relations as a Moderator of Organizational Misconduct 2018Praktik Pengelolaan Keuangan Dana Desa

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