Factors Influencing Budgeting: Case Study In Village Goverment
DOI:
https://doi.org/10.56070/ibmaj.v2i2.43Keywords:
Budget Transparency, Community Participation, Leadership Style, PoliticsAbstract
The village budget is a village development appraisal plan carried out independently. Meanwhile, each village has its own culture, rules, and uniqueness. So it becomes a problem that must be coordinated between village components. Therefore, it is necessary to know what factors influence village budgets, especially unique villages, Sumber Porong Village, Indonesia. This study aims to explain the influence of community participation factors, leadership styles, politics and budget transparency on village budgeting. The research method uses explanatory research with a quantitative approach. They are using a purposive sampling method in determining the sample, while the number of samples is 20 respondents. The characteristics of the sample are those who have participated in and supervised budgeting in Sumber Porong Village. Using SEM Partial Least Square (PLS). The study results show that budget transparency affects budgeting, as indicated by meeting the needs of the village community. The leadership style in encouraging the achievement of village development greatly affects budget transparency. In addition, leadership style and politics have a positive effect on budgeting.
Downloads
References
Adiguna, W. F., & Arismawati, N. (2020). Praktik Penganggaran Partisipatif dalam Pemanfaatan Dana Desa di Kecamatan Brati Kabupaten Grobogan. Jurnal Litbang Provinsi Jawa Tengah, 18(1), 65-79. https://doi.org/10.36762/jurnaljateng.v18i1.810
Agustin, M., & Rahaju, T. (2016). Partisipasi Masyarakat dalam Perencanaan Pembangunan Desa Melalui Musrenbang (Studi Kasus Pada Pembangunan Japordes Desa Tunggunjagir Kecamatan Mantup Kabupaten Lamongan). 10.26740/publika.v4n1.p%25p, 4(1), 1-14. https://doi.org/10.26740/publika.v4n1.p%25p
Bakhtiar, B. (2021). Accountability and Transparency in Financial Management of Village Fund Allocations in Achieving Good Governance. ATESTASI : Jurnal Ilmiah Akuntansi, 4(2), 230-245. https://doi.org/10.33096/atestasi.v4i2.824
Dharmakarja, I. G. M. A., Kusuma, I. G. K. C. B. A., & Putra, C. M. (2020). Pengaruh Partisipasi Masyarakat Dan Akuntabilitas Keuangan Desa Terhadap Persepsi Anggaran Pendapatan Dan Belanja Desa. Jurnal Manajemen Keuangan Publik, 4(2), 31-40. https://doi.org/10.31092/jmkp.v4i2.1021
Finkelstein, E. A., Krishnan, A., Naheed, A., Jehan, I., de Silva, H. A., Gandhi, M., . . . Jafar, T. H. (2021). Budget impact and cost-effectiveness analyses of the COBRA-BPS multicomponent hypertension management programme in rural communities in Bangladesh, Pakistan, and Sri Lanka. Lancet Glob Health, 9(5), e660-e667. https://doi.org/10.1016/S2214-109X(21)00033-4
Freddy, H. T. R., Achmad, W., & Nasution, M. S. (2022). The Effectivity Of Public Services Based On Smart Goverment In Bukit Raya Distric Pekanbaru City. Journal of Governance, 7(1), 239-259. https://doi.org/10.31506/jog.v7i1.14557
Harahap, F. B., Junita, A., & Meutia, T. (2020). Pengaruh Kualitas Sumber Daya Manusia, Partisipasi Masyarakat dan Perilaku Kepemimpinan terhadap Pengelolaan Dana Desa dengan Komitmen pada Tujuan sebagai Variabel Moderasi. Jurnal Samudra Ekonomika, 4(1), 170-180. https://doi.org/10.33059/jse.v4i2.2913
Hermawati, R., Sugiyarti, L., Handayani, R., Sunarsi, D., Alfiah, S., & Maddinsyah, A. (2020). The Effect of Trilogy Leadership Style and Organization Culture on School Performance: Evidence form Indonesian Senior High School. 17(6), 8512-8537.
Huynh, T. N., & Hua, N. T. A. (2020). The relationship between task-oriented leadership style, psychological capital, job satisfaction and organizational commitment: evidence from Vietnamese small and medium-sized enterprises. Journal of Advances in Management Research, 17(4), 583-604. https://doi.org/10.1108/jamr-03-2020-0036
Kanter, M. R., Lengkong, F. D., & Tulusan, F. G. (2021). Transparansi Pengelolaan Anggaran Penerimaan Dan Belanja Desa Di Desa Amongena Iii Kecamatan Langowan Timur Kabupaten Minahasa. Jurnal Administrasi Publik, 7(102), 79-87.
Mahdalena, M., Haliah, H., Syarifuddin, S., & Said, D. (2021). Budget Accountability in The Perspective of Habermas Communicative Action Theory. Golden Ratio of Social Science and Education, 1(2), 61-72. https://doi.org/10.52970/grsse.v1i2.73
Mariana, D. (2015). Partisipasi Masyarakat dalam Proses Kebijakan. Jurnal Ilmu Pemerintahan, 1(2), 216-229. https://doi.org/10.24198/cosmogov.v1i2.11834
Moallemi, E. A., Malekpour, S., Hadjikakou, M., Raven, R., Szetey, K., Ningrum, D., . . . Bryan, B. A. (2020). Achieving the Sustainable Development Goals Requires Transdisciplinary Innovation at the Local Scale. One Earth, 3(3), 300-313. https://doi.org/10.1016/j.oneear.2020.08.006
N´emeth, B., ´ar, A. M., ´oki, S. a. B., Wijaya, K., Inotai, A. a., Campbell, o. D., & ´o, Z. a. K. (2019). Comparison of weighting methods used in multicriteria decision analysis frameworks in healthcare with focus on low- and middle-income countries. Journal of Comparative Effectiveness Research, 8(4), 195-205. https://doi.org/10.2217/cer-2018-0102
Nurcahya, D. (2021). Akuntabilitas Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDES) di Desa Mangkonjaya Kecamatan Bojonggambir Kabupaten Tasikmalaya. Jurnal Indonesia Sosial Teknologi, 2(9), 1519-1534. https://doi.org/10.36418/jist.v2i9.230
Purnomo, S., Rahayu, E. S., Riani, A. L., Suminah, S., & Udin, U. (2020). Empowerment Model for Sustainable Tourism Village in an Emerging Country. The Journal of Asian Finance, Economics and Business, 7(2), 261-270. https://doi.org/10.13106/jafeb.2020.vol7.no2.261
Raghunandan, M., Ramgulam, N., & Raghunandan-Mohammed, K. (2012). Examining the Behavioural Aspects of Budgeting with particular emphasis on Public Sector/Service Budgets. International Journal of Business and Social Science, 3(14), 110-117.
Rahajeng, M. M. (2021). Penerapan Prinsip-Prinsip Good Governance Dalam Pengelolaan Dana Desa Di Desa Wlahar Wetan Kecamatan Kalibagor Kabupaten Banyumas. Public Policy and Management Inquiry, 4(2), 163-174. https://doi.org/10.20884/1.ppmi.2020.4.2.3912
Raharja, S., Marimin, Machfud, Papilo, P., Safriyana, Massijaya, M. Y., . . . Darmawan, M. A. (2020). Institutional strengthening model of oil palm independent smallholder in Riau and Jambi Provinces, Indonesia. Heliyon, 6(5), e03875. https://doi.org/10.1016/j.heliyon.2020.e03875
Rahayu, S., & Diatmika, I. P. G. (2020). Pengawasan Pemerintah dalam Memperkuat Pengaruh Partisipasi Masyarakat terhadap Efektivitas Pemanfaatan Dana Desa di Kabupaten Buleleng. Indonesian Journal of Social Sciences and Humanities, 1(4), 208-214.
Rizki, V. L., & Sulistyan, R. B. (2022). Manajemen Sumber Daya Manusia. Widya Gama Press.
Rohman, F., & Relandani, A. (2019). Transparasi Dan Akuntabilitas Anggaran Pendapatan Dan Belanja Desa Studi Kasus Pada Desa Ngasem Kecamatan Batealit. Jurnal Dinamika Ekonomi & Bisnis, 17(1), 75-90. https://doi.org/10.34001/jdeb.v16i1.1099
Sofyani, H., Atmaja, R., & Rezki, S. B. (2019). Success Factors of Village-Owned Enterprises (BUMDes) Performance in Indonesia: An Exploratory Study. Journal of Accounting and Investment, 20(2), 45-58. https://doi.org/10.18196/jai.2002116
Sulistyan, R. B. (2017). Contribution Of Leadership And Environmental Work In Improving Employee Motivation. Jurnal Ilmu Manajemen Advantage, 1(2), 166-177. https://doi.org/10.30741/adv.v1i2.196
Thetsane, R. M. (2019). Local Community Participation in Tourism Development: The Case of Katse Villages in Lesotho. Athens Journal of Tourism, 6(2), 123-140. https://doi.org/10.30958/ajt.6-2-4
Van Helden, J., & Reichard, C. (2019). Making sense of the users of public sector accounting information and their needs. Journal of Public Budgeting, Accounting & Financial Management, 31(4), 478-495. https://doi.org/10.1108/jpbafm-10-2018-0124
Wang, Z., Liu, J., Xu, N., Fan, C., Fan, Y., He, S., . . . Ma, N. (2019). The role of indigenous knowledge in integrating scientific and indigenous knowledge for community-based disaster risk reduction: A case of Haikou Village in Ningxia, China. International Journal of Disaster Risk Reduction, 41, 101309. https://doi.org/https://doi.org/10.1016/j.ijdrr.2019.101309
Wilson, D. E. (2020). Moving toward democratic-transformational leadership in academic libraries. Library Management, 41(8/9), 731-744. https://doi.org/10.1108/lm-03-2020-0044
Wiwaha, I. G. D. P., & Suryathi, N. W. (2018). Pengaruh Partisipasi Anggaran dan Gaya Kepemimpinan terhadap Kinerja Manajerial: Studi Kasus pada Seluruh LPD di Desa Dinas Dalung. Jurnal Ilmiah Akuntansi & Bisnis, 3(2), 172-183. https://doi.org/10.38043/jiab.v3i2.2128
Yendra, M., & Bond, J. (2022). Transparent, Accountable and Integrity Governance of Public Bodies in West Sumatra through Increasing the Role and Function of the Regional Information Commission. Journal of Law Politic and Humanities, 2(4), 198-205. https://doi.org/10.38035/jlph.v2i4
Yusuf, S., Umanailo, M. C. B., Putri, R. N., Ely, D. Q. M., & Darma, D. (2019). Village Institution Relations in the Utilization of Village Funds in Namlea District. International Journal of Scientific & Technology Research, 8(8), 1872-1876.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Ana Sopanah, Harnovinsah Harnovinsah, Rafrini Amyulianthy
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
