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VILLAGE GOVERNMENT OFFICIALS' UNDERSTANDING OF THE VILLAGE FINANCIAL SYSTEM INDICATORS: A CONFIRMATORY FACTOR ANALYSIS
Corresponding Author(s) : Dyah Nirmala Arum Janie
Humanities & Social Sciences Reviews,
Vol. 8 No. 1 (2020): January
Abstract
Purpose of the study: The research inspiration is the implementation of the Village Law and the dispensing of Village Funds in Indonesia. The considerable measure of Village Funds requires progressively complex responsibility. With limited time and insufficient human resources, there is an inclination of the Village Fund to leak caused by errors and irregularities.
Methodology: We utilize questionnaires, interviews, convenience sampling method, and the confirmatory factor as an analysis tool. There are 312 village officials from 83 villages in Central Java, Indonesia, who participated in this research. This examination scans to investigate the indicators that we can identify with town administration and comprehension of the Village Financial System or Sistem Keuangan Desa (Siskeudes).
Principal Findings: The results of the confirmatory factor analysis indicate that all indicators are feasible to be used as indicators of measuring all variables. Besides, the Pearson correlation value of all indicators for the total indicators of each variable is significant. It means that the indicators of all constructs in this study are valid and highly correlated.
Applications of this study: This examination is still all-around ahead of schedule. So far, there has been no exploration in Indonesia identified with village administration. Consequently, in this investigation, it was expected to incorporate variables that could conceivably have an association with village administration generally and Siskeudes explicitly, since the order of Law No. 6 of 2014.
Novelty/Originality of this study: There are six original, perceptive variables, specifically: Siskeudes understanding, village financial management principles, village fund allocation, village financial administration, village financial reporting and accountability, and village assets report. There are 54 new indicators tested in this research. Further research can utilize the indicators to measures the village government officials' understanding of Siskeudes.
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- Aksiana, I. B. W., & Sujana, I. K. (2019). Effect of Risk Preference, Professional Domination, Information, and Professional Relationship on Ethical Decision Making of Tax Consultants. International Research Journal of Management, IT and Social Sciences, 6(4), 174-179. https://doi.org/10.21744/irjmis.v6n4.675 DOI: https://doi.org/10.21744/irjmis.v6n4.675
- Asa, M., & Sari, M. M. R. (2019). Absorption of capital expenditure budget on regional apparatus organization in East Nusa Tenggara province. International Research Journal of Management, IT and Social Sciences, 6(5), 25-39. https://doi.org/10.21744/irjmis.v6n5.694 DOI: https://doi.org/10.21744/irjmis.v6n5.694
- Bell, S. (2002). Economic governance & institutional dynamics. Retrieved March 19, 2016, from https://catalogue.nla.gov.au/Record/2205278
- Biro Pusat Statistik. (2015). Statistical Yearbook of Indonesia 2015. Jakarta.
- Chen, S. (2011). éƒå¿—东 (Hao Zhidong) and å»–å¤è£ (Liao Kunrong), eds. 两岸乡æ‘æ²»ç†æ¯”较 Liang an xiang cun zhili bijiao [A Comparative Study of Village and Township: Governance across the Taiwan Strait]. Journal of Chinese Political Science, 16(4), 453–454. https://doi.org/10.1007/s11366-011-9171-1 DOI: https://doi.org/10.1007/s11366-011-9171-1
- Dewi, I. A. M. C., Sari, M. M. R., Budiasih, I., & Suprasto, H. B. (2019). Free cash flow effect towards firm value. International Research Journal of Management, IT and Social Sciences, 6(3), 108-116. https://doi.org/10.21744/irjmis.v6n3.643 DOI: https://doi.org/10.21744/irjmis.v6n3.643
- Dewi, N. P. S. P., & Wirama, D. G. (2019). Debt covenant slack, earnings management, and value relevance of accounting information. International Research Journal of Management, IT and Social Sciences, 6(4), 86-96. https://doi.org/10.21744/irjmis.v6n4.661 DOI: https://doi.org/10.21744/irjmis.v6n4.661
- Doolittle, A. A. (2001). From Village Land to “Native Reserveâ€: Changes in Property Rights in Sabah, Malaysia, 1950-1996. Human Ecology, 29(1), 69–98. https://doi.org/10.1023/A:1007195722142 DOI: https://doi.org/10.1023/A:1007195722142
- Dr. P.S. Venkateswaran, Dr. A. Sabarirajan, S. Suman Rajest And R. Regin (2019) “The Theory of the Postmodernism in Consumerism, Mass Culture and Globalization†in The Journal of Research on the Lepidoptera Volume 50 (4): 97-113. https://doi.org/10.36872/LEPI/V50I4/201075 DOI: https://doi.org/10.36872/LEPI/V50I4/201075
- Festinger, L., & Carlsmith, J. M. (1959). Cognitive consequences of forced compliance. The Journal of Abnormal and Social Psychology, 58(2), 203–210. https://doi.org/10.1039/9781782622062-00001 DOI: https://doi.org/10.1039/9781782622062-00001
- Haldorai, A. Ramu, and S. Murugan (2019), “Cognitive Radio Communication and Applications for Urban Spaces,†Computing and Communication Systems in Urban Development, pp. 161–183. https://doi.org/10.1007/978-3-030-26013-2_8 DOI: https://doi.org/10.1007/978-3-030-26013-2_8
- Haldorai, A. Ramu, and S. Murugan (2019), “Social Aware Cognitive Radio Networks,†Social Network Analytics for Contemporary Business Organizations, pp. 188–202. https://doi.org/10.4018/978-1-5225-5097-6.ch010 DOI: https://doi.org/10.4018/978-1-5225-5097-6.ch010
- Hamzah, A. (2015). Tata Kelola Pemerintahan Desa Menuju Desa Mandiri Sejahtera dan Partisipatoris [Village Administrative Governance: For Better Independence, Prosperous, and Participative Vilage]. Surabaya: Penerbit Pustaka.
- Hyman, J., Erickson, D., Baranick, M., & Applebaugh, J. (n.d.). Governance Working Group. Retrieved from https://info.publicintelligence.net/ISAFgovernance.pdf
- Kesuma, M. A., & Setiawina, N. D. (2019). Resistance of traditional storage traders in encounter mini-market competitors in Denpasar city. International Research Journal of Management, IT and Social Sciences, 6(4), 1-7. https://doi.org/10.21744/irjmis.v6n4.631 DOI: https://doi.org/10.21744/irjmis.v6n4.631
- Klaorina, M. I., & Suprasto, H. B. (2019). Effect of consideration leadership style on budget participation relationship and managerial performance. International Research Journal of Management, IT and Social Sciences, 6(5), 60-64. https://doi.org/10.21744/irjmis.v6n5.698 DOI: https://doi.org/10.21744/irjmis.v6n5.698
- Liu, M., Zhang, D., Qian, T., & Zhang, Q. (2015). The informal power configuration of local government and economic development policy in China. The Journal of Chinese Sociology, 2(6), 1–27. https://doi.org/10.1186/s40711-015-0008-8 DOI: https://doi.org/10.1186/s40711-015-0008-8
- Mandala, I. G. N. A. K., & Astika, I. B. P. (2019). Effect of work environment, quality of system and work culture on satisfaction of accounting information system user. International Research Journal of Management, IT and Social Sciences, 6(4), 37-43. https://doi.org/10.21744/irjmis.v6n4.633 DOI: https://doi.org/10.21744/irjmis.v6n4.633
- Modderman, E., Gorter, C., Dalhuisen, J., & Nijkamp, P. (2007). Labour manoeuvrability and economic performance A test on township village enterprises in China. International Journal of Social Economics, 34(4), 220–236. https://doi.org/10.1108/03068290710734190 DOI: https://doi.org/10.1108/03068290710734190
- Negara, I. P. A. A., & Budiartha, I. K. (2019). Effect of intervention of management and audit fee on auditor independence. International Research Journal of Management, IT and Social Sciences, 6(4), 31-36. https://doi.org/10.21744/irjmis.v6n4.639 DOI: https://doi.org/10.21744/irjmis.v6n4.639
- Padmanaba, M., & Douglas, S. (2007). Finding and promoting a local conservation consensus in a globally important tropical forest landscape. Biodivers Conserv, 16, 137–151. https://doi.org/10.1007/s10531-006-9009-x DOI: https://doi.org/10.1007/s10531-006-9009-x
- Pemerintah Pusat RI. UU No. 6 Tahun 2014 Tentang Desa [Law No. 6 Year 2014 on Village]. , (2014).
- Prawira D., I. H., & Dewi, H. U. (2019). The analysis of factors that effect business development and income of MSMEs in Denpasar city. International Research Journal of Management, IT and Social Sciences, 6(4), 118-126. ttps://doi.org/10.21744/irjmis.v6n4.664 DOI: https://doi.org/10.21744/irjmis.v6n4.664
- Putra, H. S. (2017). Tata Kelola Pemerintahan Desa Dalam Mewujudkan Good Governance di Desa Kalibelo Kabupaten Kediri. Jurnal Politik Muda, 6(2), 110–119. Retrieved from http://journal.unair.ac.id/download-fullpapers-jpmeebaec089dfull.pdf
- Rastini, N. M., & Nurcaya, N. (2019). Customers trust mediation: effect of CSR and service quality towards e-WOM. International Research Journal of Management, IT and Social Sciences, 6(4), 169-173. https://doi.org/10.21744/irjmis.v6n4.670 DOI: https://doi.org/10.21744/irjmis.v6n4.670
- Romario, F. D., Putri, I. G. A. M. A. D., Badera, I. D. N., & Putra, I. N. W. A. (2019). Effect of budget participation towards regional government managerial performance. International Research Journal of Management, IT and Social Sciences, 6(3), 101-107. https://doi.org/10.21744/irjmis.v6n3.638 DOI: https://doi.org/10.21744/irjmis.v6n3.638
- S. Murugan and A. Haldorai (2019), “Role of Machine Intelligence and Big Data in Remote Sensing,†Advances in Data Mining and Database Management, pp. 118–130. https://doi.org/10.4018/978-1-5225-9750-6.ch007 DOI: https://doi.org/10.4018/978-1-5225-9750-6.ch007
- Srirejeki, K. (2015). Tata Kelola Keuangan Desa. Jurnal Akuntansi Dan Bisnis, 15(1), 33–37. https://doi.org/10.20961/jab.v15i1.174 DOI: https://doi.org/10.20961/jab.v15i1.174
- Suartawan, I. G. N. P. A., & Artini, L. G. S. (2019). A comparative study on domestic and foreign equity funds in Indonesia. International Research Journal of Management, IT and Social Sciences, 6(4), 54-61. https://doi.org/10.21744/irjmis.v6n4.642 DOI: https://doi.org/10.21744/irjmis.v6n4.642
- Rajest S, Suresh. P. (2019), “The Dialog On Postmodernism Intertextuality, Parody, The Talk Of History And The Issue Of Reference†in International Journal of Recent Technology and Engineering, Volume-7, Issue-5C, Page No.: 244-7.
- The World Bank. (1991). Managing Development: The Governance Dimension. In IEEE Micro. https://doi.org/10.1109/MM.2001.958702 DOI: https://doi.org/10.1109/MM.2001.958702
- Utami, P. D. P., & Rahyuda, K. (2019). The antecedents of consumers’ attitudes and its consequences on online purchase intention. International Research Journal of Management, IT and Social Sciences, 6(4), 107-117. https://doi.org/10.21744/irjmis.v6n4.663 DOI: https://doi.org/10.21744/irjmis.v6n4.663
- Vel, J., Zakaria, Y., & Bedner, A. (2017). Law-Making as a Strategy for Change: Indonesia’s New Village Law. Asian Journal of Law and Society, 4, 447–471. https://doi.org/10.1017/als.2017.21 DOI: https://doi.org/10.1017/als.2017.21
- Yulianti, & Janie, D. N. A. (2017). The Indicators Of Village Administrative Officer ’ S Understanding Of Siskeudes : A Literature Study. Economics and Business Solutions Journal, 1(1), 81–90.
- Yulianti, Y., Janie, D. N. A., & Sudarman, S. (2019). Village Financial System: How Do the Village Government Officials Understand the System? International Journal of Human Resource Studies, 9(1), 330. https://doi.org/10.5296/ijhrs.v9i1.14231 DOI: https://doi.org/10.5296/ijhrs.v9i1.14231
References
Aksiana, I. B. W., & Sujana, I. K. (2019). Effect of Risk Preference, Professional Domination, Information, and Professional Relationship on Ethical Decision Making of Tax Consultants. International Research Journal of Management, IT and Social Sciences, 6(4), 174-179. https://doi.org/10.21744/irjmis.v6n4.675 DOI: https://doi.org/10.21744/irjmis.v6n4.675
Asa, M., & Sari, M. M. R. (2019). Absorption of capital expenditure budget on regional apparatus organization in East Nusa Tenggara province. International Research Journal of Management, IT and Social Sciences, 6(5), 25-39. https://doi.org/10.21744/irjmis.v6n5.694 DOI: https://doi.org/10.21744/irjmis.v6n5.694
Bell, S. (2002). Economic governance & institutional dynamics. Retrieved March 19, 2016, from https://catalogue.nla.gov.au/Record/2205278
Biro Pusat Statistik. (2015). Statistical Yearbook of Indonesia 2015. Jakarta.
Chen, S. (2011). éƒå¿—东 (Hao Zhidong) and å»–å¤è£ (Liao Kunrong), eds. 两岸乡æ‘æ²»ç†æ¯”较 Liang an xiang cun zhili bijiao [A Comparative Study of Village and Township: Governance across the Taiwan Strait]. Journal of Chinese Political Science, 16(4), 453–454. https://doi.org/10.1007/s11366-011-9171-1 DOI: https://doi.org/10.1007/s11366-011-9171-1
Dewi, I. A. M. C., Sari, M. M. R., Budiasih, I., & Suprasto, H. B. (2019). Free cash flow effect towards firm value. International Research Journal of Management, IT and Social Sciences, 6(3), 108-116. https://doi.org/10.21744/irjmis.v6n3.643 DOI: https://doi.org/10.21744/irjmis.v6n3.643
Dewi, N. P. S. P., & Wirama, D. G. (2019). Debt covenant slack, earnings management, and value relevance of accounting information. International Research Journal of Management, IT and Social Sciences, 6(4), 86-96. https://doi.org/10.21744/irjmis.v6n4.661 DOI: https://doi.org/10.21744/irjmis.v6n4.661
Doolittle, A. A. (2001). From Village Land to “Native Reserveâ€: Changes in Property Rights in Sabah, Malaysia, 1950-1996. Human Ecology, 29(1), 69–98. https://doi.org/10.1023/A:1007195722142 DOI: https://doi.org/10.1023/A:1007195722142
Dr. P.S. Venkateswaran, Dr. A. Sabarirajan, S. Suman Rajest And R. Regin (2019) “The Theory of the Postmodernism in Consumerism, Mass Culture and Globalization†in The Journal of Research on the Lepidoptera Volume 50 (4): 97-113. https://doi.org/10.36872/LEPI/V50I4/201075 DOI: https://doi.org/10.36872/LEPI/V50I4/201075
Festinger, L., & Carlsmith, J. M. (1959). Cognitive consequences of forced compliance. The Journal of Abnormal and Social Psychology, 58(2), 203–210. https://doi.org/10.1039/9781782622062-00001 DOI: https://doi.org/10.1039/9781782622062-00001
Haldorai, A. Ramu, and S. Murugan (2019), “Cognitive Radio Communication and Applications for Urban Spaces,†Computing and Communication Systems in Urban Development, pp. 161–183. https://doi.org/10.1007/978-3-030-26013-2_8 DOI: https://doi.org/10.1007/978-3-030-26013-2_8
Haldorai, A. Ramu, and S. Murugan (2019), “Social Aware Cognitive Radio Networks,†Social Network Analytics for Contemporary Business Organizations, pp. 188–202. https://doi.org/10.4018/978-1-5225-5097-6.ch010 DOI: https://doi.org/10.4018/978-1-5225-5097-6.ch010
Hamzah, A. (2015). Tata Kelola Pemerintahan Desa Menuju Desa Mandiri Sejahtera dan Partisipatoris [Village Administrative Governance: For Better Independence, Prosperous, and Participative Vilage]. Surabaya: Penerbit Pustaka.
Hyman, J., Erickson, D., Baranick, M., & Applebaugh, J. (n.d.). Governance Working Group. Retrieved from https://info.publicintelligence.net/ISAFgovernance.pdf
Kesuma, M. A., & Setiawina, N. D. (2019). Resistance of traditional storage traders in encounter mini-market competitors in Denpasar city. International Research Journal of Management, IT and Social Sciences, 6(4), 1-7. https://doi.org/10.21744/irjmis.v6n4.631 DOI: https://doi.org/10.21744/irjmis.v6n4.631
Klaorina, M. I., & Suprasto, H. B. (2019). Effect of consideration leadership style on budget participation relationship and managerial performance. International Research Journal of Management, IT and Social Sciences, 6(5), 60-64. https://doi.org/10.21744/irjmis.v6n5.698 DOI: https://doi.org/10.21744/irjmis.v6n5.698
Liu, M., Zhang, D., Qian, T., & Zhang, Q. (2015). The informal power configuration of local government and economic development policy in China. The Journal of Chinese Sociology, 2(6), 1–27. https://doi.org/10.1186/s40711-015-0008-8 DOI: https://doi.org/10.1186/s40711-015-0008-8
Mandala, I. G. N. A. K., & Astika, I. B. P. (2019). Effect of work environment, quality of system and work culture on satisfaction of accounting information system user. International Research Journal of Management, IT and Social Sciences, 6(4), 37-43. https://doi.org/10.21744/irjmis.v6n4.633 DOI: https://doi.org/10.21744/irjmis.v6n4.633
Modderman, E., Gorter, C., Dalhuisen, J., & Nijkamp, P. (2007). Labour manoeuvrability and economic performance A test on township village enterprises in China. International Journal of Social Economics, 34(4), 220–236. https://doi.org/10.1108/03068290710734190 DOI: https://doi.org/10.1108/03068290710734190
Negara, I. P. A. A., & Budiartha, I. K. (2019). Effect of intervention of management and audit fee on auditor independence. International Research Journal of Management, IT and Social Sciences, 6(4), 31-36. https://doi.org/10.21744/irjmis.v6n4.639 DOI: https://doi.org/10.21744/irjmis.v6n4.639
Padmanaba, M., & Douglas, S. (2007). Finding and promoting a local conservation consensus in a globally important tropical forest landscape. Biodivers Conserv, 16, 137–151. https://doi.org/10.1007/s10531-006-9009-x DOI: https://doi.org/10.1007/s10531-006-9009-x
Pemerintah Pusat RI. UU No. 6 Tahun 2014 Tentang Desa [Law No. 6 Year 2014 on Village]. , (2014).
Prawira D., I. H., & Dewi, H. U. (2019). The analysis of factors that effect business development and income of MSMEs in Denpasar city. International Research Journal of Management, IT and Social Sciences, 6(4), 118-126. ttps://doi.org/10.21744/irjmis.v6n4.664 DOI: https://doi.org/10.21744/irjmis.v6n4.664
Putra, H. S. (2017). Tata Kelola Pemerintahan Desa Dalam Mewujudkan Good Governance di Desa Kalibelo Kabupaten Kediri. Jurnal Politik Muda, 6(2), 110–119. Retrieved from http://journal.unair.ac.id/download-fullpapers-jpmeebaec089dfull.pdf
Rastini, N. M., & Nurcaya, N. (2019). Customers trust mediation: effect of CSR and service quality towards e-WOM. International Research Journal of Management, IT and Social Sciences, 6(4), 169-173. https://doi.org/10.21744/irjmis.v6n4.670 DOI: https://doi.org/10.21744/irjmis.v6n4.670
Romario, F. D., Putri, I. G. A. M. A. D., Badera, I. D. N., & Putra, I. N. W. A. (2019). Effect of budget participation towards regional government managerial performance. International Research Journal of Management, IT and Social Sciences, 6(3), 101-107. https://doi.org/10.21744/irjmis.v6n3.638 DOI: https://doi.org/10.21744/irjmis.v6n3.638
S. Murugan and A. Haldorai (2019), “Role of Machine Intelligence and Big Data in Remote Sensing,†Advances in Data Mining and Database Management, pp. 118–130. https://doi.org/10.4018/978-1-5225-9750-6.ch007 DOI: https://doi.org/10.4018/978-1-5225-9750-6.ch007
Srirejeki, K. (2015). Tata Kelola Keuangan Desa. Jurnal Akuntansi Dan Bisnis, 15(1), 33–37. https://doi.org/10.20961/jab.v15i1.174 DOI: https://doi.org/10.20961/jab.v15i1.174
Suartawan, I. G. N. P. A., & Artini, L. G. S. (2019). A comparative study on domestic and foreign equity funds in Indonesia. International Research Journal of Management, IT and Social Sciences, 6(4), 54-61. https://doi.org/10.21744/irjmis.v6n4.642 DOI: https://doi.org/10.21744/irjmis.v6n4.642
Rajest S, Suresh. P. (2019), “The Dialog On Postmodernism Intertextuality, Parody, The Talk Of History And The Issue Of Reference†in International Journal of Recent Technology and Engineering, Volume-7, Issue-5C, Page No.: 244-7.
The World Bank. (1991). Managing Development: The Governance Dimension. In IEEE Micro. https://doi.org/10.1109/MM.2001.958702 DOI: https://doi.org/10.1109/MM.2001.958702
Utami, P. D. P., & Rahyuda, K. (2019). The antecedents of consumers’ attitudes and its consequences on online purchase intention. International Research Journal of Management, IT and Social Sciences, 6(4), 107-117. https://doi.org/10.21744/irjmis.v6n4.663 DOI: https://doi.org/10.21744/irjmis.v6n4.663
Vel, J., Zakaria, Y., & Bedner, A. (2017). Law-Making as a Strategy for Change: Indonesia’s New Village Law. Asian Journal of Law and Society, 4, 447–471. https://doi.org/10.1017/als.2017.21 DOI: https://doi.org/10.1017/als.2017.21
Yulianti, & Janie, D. N. A. (2017). The Indicators Of Village Administrative Officer ’ S Understanding Of Siskeudes : A Literature Study. Economics and Business Solutions Journal, 1(1), 81–90.
Yulianti, Y., Janie, D. N. A., & Sudarman, S. (2019). Village Financial System: How Do the Village Government Officials Understand the System? International Journal of Human Resource Studies, 9(1), 330. https://doi.org/10.5296/ijhrs.v9i1.14231 DOI: https://doi.org/10.5296/ijhrs.v9i1.14231