PENGARUH SUMBER DAYA MANUSIA DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA

( STUDI KASUS KECAMATAN KABILA BONE KABUPATEN BONE BOLANGO)

Authors

  • Andini Suiton Universitas Negeri Gorontalo
  • Mattoasi Mattoasi Universitas Negeri Gorontalo
  • Usman Usman Universitas Negeri Gorontalo

DOI:

https://doi.org/10.31959/jm.v15i1.3672

Abstract

Introduction: The management of village funds involves not only distributing and using government resources but also demands accountability and transparency from village administrations. Accountability thus becomes a key determinant of public trust in the integrity and performance of local governance. This research aims to analyze the influence of human resources and the clarity of budget targets on the accountability of village fund management in Kabila Bone District, Bone Bolango Regency.
Methods: A descriptive quantitative method was employed with purposive sampling, involving 54 respondents. Data were analyzed using descriptive statistics, data quality tests, classical assumption tests, multiple regression, and hypothesis testing.
Results: Human resources have a positive and significant impact on accountability in village fund management, whereas budget target clarity does not significantly affect it. The study concludes that enhancing village officials' competence through ongoing training in accounting, regulatory compliance, and financial reporting systems is crucial to improving accountability in managing village funds. Future research should expand the model by incorporating additional variables to further explain the determinants of accountability in public financial management.

Keywords: Accountability, Budget Target Clarity, Human Resources, Village Fund Management

References

Anggreni, N. P. D., Sumadi, N. K., & Andayani W, R. D. (2021). Pengaruh Kejelasan Sasaran Anggaran, Audit Kinerja Dan Peran Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Empiris Pada Kantor Desa Se-Kecamatan Penebel, Kabupaten Tabanan). Hita Akuntansi dan Keuangan Universitas Hindu Indonesia, 386–405.

Ayu, D., Daulay, M., Gowasa, R. K.,. (2024). Dinamika Perekonomian Indonesia : sebuah Tinjauan Historis dari Sentralisasi ke Desentralisasi. 1(2), 36–42.

Dewi, N. W. K. P., & Erlinawati, N. W. A. (2020). Pengaruh Kejelasan Sasaran Anggaran, Kompetensi, Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Pada Kantor Desa Se- Kecamatan Blahbatuh, Kabupaten Gianyar. Hita Akuntansi dan Keuangan, 1(1), 273–298. https://doi.org/10.32795/hak.v1i1.778

Dwipayani, N. K. S., & Hutnaleontina, P. N. (2022). Pengaruh Kejelasan Sasaran Anggaran, Partisipasi Masyarakat Dan Sistem Pengendalian Intern Pemerintah Terhadap Akuntabilitas Pengelolaan Dana Desa Pada Kantor Desa Se-Kecamatan Marga Kabupaten Tabanan. Hita Akuntansi dan Keuangan, 3(1), 28–47. https://doi.org/10.32795/hak.v3i1.2281

Febrianti, R., Amalia, D., & Dahlan, A. (2024). Pengaruh Kompetensi Perangkat Desa , Kepemimpinan Kepala Desa , Partisipasi Masyarakat , dan Kejelasan Sasaran Anggaran terhadap Akuntabilitas Pengelolaan Dana Desa. 2, 256–263.

Herawati, P. (2018). Pengaruh Sumber Daya Manusia Terhadap Kualitas Pelayanan (Studi Tentang Pengaruh Sumber Daya Manusia Terhadap Kualitas Pelayanan Di Kantor Pemerintah Kecamatan Kutorejo Kabupaten Mojokerto). JPAP: Jurnal Penelitian Administrasi Publik, 4(1), 958–961. https://doi.org/10.30996/jpap.v4i1.1279

Husain, S. P., Seber, I. S., & Monoarfa, V. (2023). Pengaruh Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa. Jambura Accounting Review, 4(1), 66–76. https://doi.org/10.37905/jar.v4i1.64

Juwita, R., & Murti, G. T. (2023). Influence of Village Apparatus Competence And Clarity Of Budget Targets For Accountability Of Village Fund Management. International Journal of Entrepreneurship and Business Management, 2(2), 124–137. https://doi.org/10.54099/ijebm.v2i2.800

Latif, A., & Savitri, E. (2021). Bilancia: Jurnal Ilmiah Akuntansi The Effect Of Accountability, Tranparency And Quality Of Human Resource On Village Financial Management (Empirical Study On Village Government In Solok Regency, West Sumatra). Pengaruh Akuntabilitas, Transparansi dan Kualitas Sumber Daya Manusia Terhadap Pengelolaan Keuangan Desa ( Studi Empiris Pada Pemerintah Desa di Kabupaten Solok, Sumatra Barat), 5(2), 183–192. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index

Mattoasi, M., Sapeni, A., & Musue, D. P. (2021). Pengaruh Kompetensi Aparat Desa Dan Tingkat Pendidikan Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Pada Aparat Desa Se Kecamatan Walea Besar Kabupaten Tojo Una-Una). JSAP : Journal Syariah and Accounting Public, 3(2), 59. https://doi.org/10.31314/jsap.3.2.59-65.2020

Ni Kadek Dwi Tasari(1)Ni Komang(2), I. W. B. S. (2020). Widya Akuntansi dan Keuangan Universitas Hindu Indonesia Edisi Agustus 2020, ISSN 2655-9498. Edisi Februari 2021, 23–32.

Ningsih, L. P. P. S. (2021). Pengaruh Sistem Akuntansi Keuangan Desa, Pemanfaatan Teknologi Informasi Dan Pengawasan Terhadap Akuntabilitas Pengelolaan Dana Desa. Hita Akuntansi dan Keuangan, 2(4), 183–198. https://doi.org/10.32795/hak.v2i4.2010

Putri, D., & Zhafira, N. H. (2022). Akuntabilitas Pengelolaan Keuangan Di Desa Pasir Lhok Aron Kecamatan Johan Pahlawan Kabupaten Aceh Barat. Jurnal Ekonomi, Manajemen, Bisnis, dan Sosial (EMBISS), 2(4), 509-517.

Rauf A., Ridwan I, S. Bumulo, F. S. (2024). Partisipasi Masyarakat Dalam Pengelolaan Dana Desa di Desa Biluango , Kecamatan Kabila Bone , Kabupaten Bone Bolango Community Participation in Village Fund Management in Biluango Village ,. 02(01), 1–10.

Sakdiah, A. A., Aiyub, A., & Adnan, A. (2023). Pengaruh Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Sistem Pengendalian Internal Sebagai Variabel Intervening (Studi Pada Desa di Kec.Tanah Luas Kabupaten Aceh Utara). J-MIND (Jurnal Manajemen Indonesia), 7(2), 116. https://doi.org/10.29103/j-mind.v7i2.8198

Supadmi, N. ., & Suputra, D. . D. (2018). Pengaruh Kapasitas Sumber Daya Manusia, Kejelasan Sasaran Anggaran dan Sistem Pelaporan Keuangan Pada Akuntabilitas Pengelolaan Dana Desa di Kota Denpasar. Jurnal Ekonomi dan Pariwisata, 13(2), 132–145. http://www.jurnal.undhirabali.ac.id/index.php/pariwisata/article/view/383/332

Watu, D., Londa, Y., & Sayang, S. (2023). Pengaruh Partisipasi Masyarakat, Kompetensi Sumber Daya Manusia Dan Pengawasan Terhadap Akuntabilitas Pengelolaan Dana Desa. Jurnal Riset Ilmu Akuntansi, 4(2), 107–118. https://doi.org/10.37478/jria.v4i2.3908

Yuliastuti, E., & Riharjo, I. (2020). Pengaruh kompetensi petugas, pegendalian internal, dan kejelasan sasaran anggaran terhadap akuntabilitas pengelolaan dana desa. Jurnal Ilmu dan Riset Akuntansi, 9(10).

Downloads

Published

2026-02-06

Issue

Vol. 15 No. 1 (2026)

Section

Articles

License

Copyright (c) 2026 Andini Suiton, Mattoasi, Usman

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Access and Licensing

All articles published in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) are available immediately upon publication without any embargo period. No registration or subscription fees are required to access our content.

To facilitate clarity and ease of reuse, Jurnal Maneksi (Management Ekonomi Dan Akuntansi) adopts Creative Commons licenses. By default, all articles are published under the Creative Commons Attribution License (CC BY 4.0). This license permits unrestricted use, distribution, and reproduction in any medium, provided that proper attribution is given to the original author(s) and source.

Copyright Policy

Authors publishing in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) retain copyright over their work. By submitting and publishing with Jurnal Maneksi (Management Ekonomi Dan Akuntansi), authors grant the journal the right of first publication under their chosen open-access license. This ensures that authors maintain full control over their intellectual property while enabling broad dissemination and reuse of their work.

Authors are also encouraged to:

  1. Share their published articles in institutional repositories or personal websites, ensuring proper acknowledgment of initial publication in Jurnal Maneksi (Management Ekonomi Dan Akuntansi).
  2. Enter into non-exclusive agreements for further distribution, such as including their articles in books or other publications.