PERAN DESENTRALISASI, AKUNTABILITAS, DAN SISTEM PENGENDALIAN MANAJEMEN DALAM MENINGKATKAN KINERJA ORGANISASI PERANGKAT DAERAH

Authors

  • Ni Nyoman Padmawati Universitas PGRI Mahadewa Indonesia

Keywords:

decentralization, accountability, management control system, performance

Abstract

This study aims to examine the effect of decentralization, accountability and government management control systems on performance. The performance analyzed is the managerial performance of the leaders of local government organizations. This research was conducted at the regional organization of Buleleng Regency, Bali Province. By taking a sample of 30 organizational leaders. Which is then analyzed using multiple linear regression quantitative methods with the help of statistical tools. The sampling technique was done by random sampling. The results of the study indicate that the variables of decentralization, accountability and management control systems have a significant positive effect on the managerial performance of local government organizations. The higher the intensity of the implementation of fiscal decentralization, the higher the performance of Regional Apparatus Organizations in Buleleng Regency. This is because fiscal decentralization will determine a successful implementation of regional autonomy considering that fiscal decentralization will increase economic efficiency, improve accountability and increase fund mobilization. Accountability is one of the important elements in the realization of good governance relating to a person or organizational work unit to be responsible for the management and control of resources and the implementation of policies entrusted to him in the context of achieving the goals that have been set through the media of periodic accountability. The management control system variable on the performance of the Regional Apparatus Organization shows that the management control system has a positive and significant effect on the performance of the Regional Apparatus Organization.

Downloads

Download data is not yet available.

References

Akbar, A. G., Rosidi, & Andayani, W. (2019). Pengaruh Implementasi E-Procurement Dan Sistem Pengendalian Internal Pemerintah Terhadap Pencegahan Fraud Pada Pengadaan Barang Dan Jasa Dengan Budaya Etis Organisasi Sebagai Pemoderasi. Brawijaya University.

Ardiyanti, A., & Supriadi, Y. N. (2018). Efektivitas Pengendalian Internal, Dan Kompetensi Sumber Daya Manusia, Terhadap Implementasi Good Governance Serta Impikasinya Pada Pencegahan Fraud Dalam Pengelolaan Keuangan Desa Di Kabupaten Tangerang. Jurnal Manajemen Bisnis, 8(1), 1–15.

Atmadja, A. T., & Saputra, K. A. K. (2018). Kegagalan Akuntansi Dalam Menanggulangi Fraud (Perspektif Postmodern). Jurnal Aplikasi Akuntansi, 3(1), 1–21.

Atmadja, A. T., Saputra, K. A. K., Tama, G. M., & Paranoan, S. (2021). Influence of Human Resources, Financial Attitudes, and Coordination on Cooperative Financial Management. Journal of Asian Finance, Economics and Business, 8(2), 563–570. https://doi.org/10.13106/jafeb.2021.vol8.no2.0563

Chen, F. H., Hsu, T. S., & Tzeng, G. H. (2011). A balanced scorecard approach to establish a performance evaluation and relationship model for hot spring hotels based on a hybrid MCDM model combining DEMATEL and ANP. International Journal of Hospitality Management. https://doi.org/10.1016/j.ijhm.2011.02.001

Darwis, H. (2017). Ukuran Perusahaan, Profitabilitas, Dan Financial Leverage Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan High Profile Di Bei. Jurnal Keuangan Dan Perbankan, 13(1), 52–61.

Ekayani, N. N. S., Sara, I. M., Sariani, N. K., Jayawarsa, A. A. K., & Saputra, K. A. K. (2020). Implementation of good corporate governance and regulation of the performance of micro financial institutions in village. Journal of Advanced Research in Dynamical and Control Systems, 12(7), 1–7. https://doi.org/10.5373/JARDCS/V12I7/20201977

Hidayati, F. K., & Widiastuti, H. (2018). Pengaruh Pengendalian Internal Dan Good Government Governance Terhadap Tindak Pencegahan Kecurangan. Seminar Nasional Syariah, 6, 571–584.

Hoque, Z., & James, W. (2000). Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance. Journal of Management Accounting Research. https://doi.org/10.2308/jmar.2000.12.1.1

Istiqomah, N. (2018). Analisis Implementasi Government Finance Statistics di Indonesia: Pendekatan Teori Institusional. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 3(2), 69–90. https://doi.org/10.33105/itrev.v3i2.66

Journeault, M. (2016). The Integrated Scorecard in support of corporate sustainability strategies. Journal of Environmental Management. https://doi.org/10.1016/j.jenvman.2016.07.074

Juniariani, N. M. R., & Saputra, K. A. K. (2020). Internal Locus of Control dan Efek Computer Anxiety pada Kinerja Karyawan Keuangan. Jurnal Ilmiah Akuntansi, 5(1), 45. https://doi.org/10.23887/jia.v5i1.22668

Kaplan, R. (1998). Innovation Action Research: Creating New Management Theory and Practice. Journal of Management Accounting Research, 10, 89–118.

Larasati, Y. S., Sadeli, D., & Surtikanti. (2017). Analisis Faktor-Faktor Yang Berpengaruh Terhadap Pencegahan Fraud Di Dalam Proses Pengadaan Barang Dan Jasa. Jurnal Ilmiah Akuntansi Fakultas Ekonomi, 3(2), 43–60.

Megawati, M. H. (2018). Pengaruh Pengendalian Internal, Budaya Etis Organisasi Dan Gaya Kepemimpinan Terhadap Fraud Pada Universitas Swasta Di Bandar Lampung.

Merawati, L. K., & Mahaputra, I. N. K. A. (2017). Moralitas, Pengendalian Internal Dan Gender Dalam Kecenderungan Terjadinya Fraud. Jurnal Akuntansi, 21(1), 35. https://doi.org/10.24912/ja.v21i1.132

Murti, A. K., Trisnadewi, A. A. E., Citraresmi, L. D., & Saputra, K. A. K. (2018). SAK ETAP, Kualitas Laporan Keuangan dan Jumlah Kredit yang diterima UMKM. Ekuitas: Jurnal Pendidikan Ekonomi, 6(2), 52–61. https://doi.org/10.23887/ekuitas.v6i2.16300

Paranoan, N., & Totanan, C. (2018). Akuntabilitas Berbasis Karma. Jurnal Ilmiah Akuntansi Dan Bisnis, 13(2), 161–172. https://doi.org/10.24843/JIAB.2018.v13.i02.p09

Prafitri, N., Setyoko, P. I., & Puspita, D. R. (2018). The business management of the village government in managing Village Owned Enterprise. Masyarakat Kebudayaan Dan Politik, 31(3), 328–338.

Purbadharmaja, I. B. P. (2011). Implikasi Desentralisasi Fiskal Dan Good Governance Di Bidang Tata Kelola Anggaran Terhadap Kapasitas Ekonomi Dan Kesejahteraan Masyarakat.

Rachmawati, R. (2016). Sistem Informasi Dilihat dari Aspek Kualitas Informasi Akuntansi Manajemen. Jurnal Riset Akuntansi & Keuangan, 4(2), 985–992.

Saputra, K. A. K., Anggiriawan, P. B., & Sutapa, I. N. (2018). Akuntabilitas Pengelolaan Keuangan Desa Dalam Perspektif Budaya Tri Hita Karana. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 3(1), 306–321.

Saputra, K. A. K., Pradnyanitasari, P. D., Priliandani, N. M. I., & Putra, I. G. B. N. P. (2019). Praktek Akuntabilitas Dan Kompetensi Sumber Daya Manusia Untuk Pencegahan Fraud Dalam Pengelolaan Dana Desa. Jurnal KRISNA: Kumpulan Riset Akuntansi, 10(2), 168–176.

Saputra, K. A. K., Subroto, B., Rahman, A. F., & Saraswati, E. (2021). Financial Management Information System , Human Resource Competency and Financial Statement Accountability : A Case Study in Indonesia. Journal of Asian Finance, Economics and Business, 8(5), 277–285. https://doi.org/10.13106/jafeb.2021.vol8.no5.0277

Saputra, K. A. K., Trisnadewi, A. A. A. E., Anggiriawan, P. B., & Kawisana, P. G. W. P. (2019). Kebangkrutan Lembaga Perkreditan Desa (Lpd) Berdasarkan Analisis Berbagai Faktor. Jurnal Ilmiah Akuntansi, 4(1), 1–23. https://doi.org/10.23887/jia.v4i1.17250

Sari, N. L. P. P., Yuniarta, G. A., & Adiputra, I. M. P. (2015). Pengaruh Efektifitas Sistem Pengendalian Internal, Ketaatan Aturan Akuntansi, Persepsi Kesesuaian Kompensasi Dan Implementasi Good Governance Terhadap Kecenderungan Fraud (Studi Empiris Pada SKPD di Kabupaten Tabanan). E-Journal S1 Ak Universitas Pendidikan Ganesha Jurusan, 3(1).

Sarwono, E. (2018). Pengaruh Pencegahan Fraud Terhadap Good Governance (Studi Kasus pada Itwasda Polda Metro Jaya). Jurnal Kajian Akuntansi, 19(1), 61–71.

Slringoringo, A. (2017). Mengembangkan Tata Kelola BLU (Issue April).

Sudibyo, T. D. (2016). Pengaruh Gaya Kepemimpinan Dan Budaya Organisasi Terhadap Efektivitas Sistem Pengendalian Internal Dalam Mendeteksi Risiko Fraud Di Pt. Kaltim Industrial Estate.

Sujana, E., Saputra, K. A. K., & Manurung, D. T. H. (2020). Internal control systems and good village governance to achieve quality village financial reports. International Journal of Innovation, Creativity and Change, 12(9), 98–108.

Wiig, K. M. (1997). Integrating intellectual capital and knowledge management. Long Range Planning, 30(3), 399–405. https://doi.org/10.1016/s0024-6301(97)90256-9

Wijayanti, P., & Hanafi, R. (2018). Pencegahan Fraud Pada Pemerintahan Desa. Jurnal Akuntansi Multiparadigma, 9(2), 331–345.

Wiratno, A., Ningsih, W., & Putri, N. K. (2017). Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi, Motivasi Dan Struktur Desentralisasi Sebagai Variabel Pemoderasi. Jurnal Akuntansi, 20(1), 150. https://doi.org/10.24912/ja.v20i1.81

Published

2021-10-19

How to Cite

Ni Nyoman Padmawati. (2021). PERAN DESENTRALISASI, AKUNTABILITAS, DAN SISTEM PENGENDALIAN MANAJEMEN DALAM MENINGKATKAN KINERJA ORGANISASI PERANGKAT DAERAH . Widyadari, 22(2), 661 - 676. Retrieved from https://ojs.mahadewa.ac.id/index.php/widyadari/article/view/1407