Prediktor Pengambilan Keputusan Keuangan Pemerintah Desa Di Kabupaten Bantul
Abstract
The SDGs program of the village becomes sustainable development to be achieved by looking at the predictors of decision-making in the village. This research aims to look at the phenomenon that exists in managing village funds in making a report so that it affects decision-making. The methodology uses SEM-PLS using PLS Smart Software 4.0 to simultaneously evaluate mediation effects. The questionnaires were distributed and processed to obtain data from 97 respondents in Bantul, Yogyakarta. Testing more accurately the factors that influence decision-making with creative accounting practices, the authors add several factors such as ethical values, future orientation, government governance, effectiveness and quality of financial reporting are mutually influential.
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References
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Hendrastuti, R., & Harahap, R. F. (2023). Agency theory: Review of the theory and current research. Jurnal Akuntansi Aktual, 10(1), 85. https://doi.org/10.17977/um004v10i12023p085
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Lin, Z., Jiang, Y., Tang, Q., & He, X. (2014). Does high-quality financial reporting mitigate the negative impact of global financial crises on firm performance? Evidence from the United Kingdom. Australasian Accounting, Business and Finance Journal, 8(5), 19–46. https://doi.org/10.14453/aabfj.v8i5.3
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Malo-Alain, A., Aldoseri, M. M., & Melegy, M. A. H. (2021). Measuring the effect of international financial reporting standards on quality of accounting performance and efficiency of investment decisions. Accounting, 7(1), 249–256. https://doi.org/10.5267/j.ac.2020.9.011
Mankin, J. A., & Jewell, J. J. (n.d.). To I m p r o v e F i n a n c i a l R e p o r t i n g , We Need to Disclose More Relevant Information.
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Rahman, M. S., Hasan, M. J., Hossain Khan, M. S., & Jahan, I. (2023). Antecedents and effect of creative accounting practices on organizational outcomes: Evidence from Bangladesh. Heliyon, 9(2), e13759. https://doi.org/10.1016/j.heliyon.2023.e13759
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Abed, I. A., Hussin, N., Ali, M. A., Haddad, H., Shehadeh, M., & Hasan, E. F. (2022). Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review. Risks, 10(4), 1–25. https://doi.org/10.3390/risks10040076
Agusta, Y. N. (2014). Hubungan Antara Orientasi Masa Depan dan Daya Juang Terhadap Kesiapan Kerja Pada Mahasiswa Tingkat Akhir Fakultas Ilmu Sosial Dan Ilmu Politik di Universitas Mulawarman. Psikoborneo: Jurnal Ilmiah Psikologi, 2(3), 133–140. https://doi.org/10.30872/psikoborneo.v2i3.3653
Al-Olimat, N. H., & Al Shbail, M. O. (2020). The Mediating Effect of External Audit Quality on the Relationship Between Corporate Governance and Creative Accounting. International Journal of Financial Research, 12(1), 149. https://doi.org/10.5430/ijfr.v12n1p149
Ali, S. M., & Majid, A. S. A. (2023). Creative Accounting: An Overview of its Practices Where are We Heading Now? Vol. 13, N, 48–59.
Basri, M., Ansyari, A., & Isa, M. (2022). SUSTANAIBLE DEVELOPMENT GOALS DI DESA SOMBA PALIOI PENDAHULUAN Sustainable Development Goals ( SDGs ) merupakan sebuah program pembangunan berskala dunia yang sifatnya universal , tanpa mendikotomikan antara negara berkembang dan negara maju . Hal ini seb. JURNAL PILAR: Jurnal Kajian Islam Kontemporer, 13(2), 214–228.
Bayan, A. Y. M., Haliah, & Kusumawati, A. (2022). VILLAGE FUND ACCOUNTING: ACCOUNTABILITY BASED SIRI’ NA PACCE IN REALIZING SUSTAINABLE VILLAGE DEVELOPMENT. volume 3,.
Cahyana, B. (2022). Dana Desa, Mengawal Pencapaian Sustainability Development Goals (SDGs) di Perdesaan. Opiniharianjogja. https://opini.harianjogja.com/read/2022/11/29/543/1119071/dana-desa-mengawal-pencapaian-sustainability-development-goals-sdgs-di-perdesaan
Claudia Cătălina, C. (2017). Motivations in Choosing Creative Accounting Techniques: A Managerial Perspective. “Ovidius” University Annals, Economic Sciences Series, XVII(2), 525–530.
Đukić, T., & Pavlović, M. (2014). Creative Accounting and Cash Flows Reporting . Economics and Organization, 11(3), 225–235.
Febriana, A., & Slamet. (2021). The Role of Creative Accounting, Corporate Governance and Impression Management against Internal Control Systems and Accounting Fraud in Financial Reporting (Case Studies on Public Entities in Indonesia). IAR Journal of Business Management, 2(1), 187–194. https://www.iarconsortium.org/journal-info/IARJBM
Guntari, Y., Aditiani, F. J., Haq, H. D., & Firmansyah, R. Y. (2023). Implementasi SDGs Pendidikan Desa Berkualitas Di Desa Tanjungsari Kecamatan Sadananya Kabupaten Ciamis. Prosiding Peran Desa Dalam Pemulihan Pasca Pandemi Covid-19 Melalui Percepatan Transformasi Digital, 243–247.
Guzhavina, T. A. (2022). Village heads: civic participation in the grassroots level of local self-government. https://doi.org/http://dx.doi.org/10.21684/2587-8484-2020-4-4-54-66
Gwala, ranson sifiso, & Pfano Mashau. (2023). Tracing the Evolution of Agency Theory in Corporate Governance. https://doi.org/10.4018/978-1-6684-6966-8.ch013
Hair, J., L, C., Hollingsworth, Randolph, A. B., & Chong, A. Y. L. (2017). An updated and expanded assessment of PLS-SEM in information systems research. Industrial Management and Data Systems, 117(3), 442–458.
Handayani, E., Garad, A., Suyadi, A., & Tubastuvi, N. (2023). Increasing the performance of village services with good governance and participation. World Development Sustainability, 3(June), 100089. https://doi.org/10.1016/j.wds.2023.100089
He, W., Wang, F. K., & Akula, V. (2017). Journal of Knowledge Management Practice , Journal of Knowledge Management Practice ,. Journal of Knowledge Management, 21(2), 275–294.
Hendrastuti, R., & Harahap, R. F. (2023). Agency theory: Review of the theory and current research. Jurnal Akuntansi Aktual, 10(1), 85. https://doi.org/10.17977/um004v10i12023p085
Herdiana, D. (2019). Kecenderungan Perilaku Koruptif Kepala Desa dalam Pembangunan Desa. Matra Pembaruan, 3(1), 1–11. https://doi.org/10.21787/mp.3.1.2019.1-11
Hidayatullah, A. M. S., Habbe, A. H., & Syamsuddin, S. (2023). Manajemen Laba : Good Corporate Governance, Budaya Nasional & Korupsi Dalam Agency Cost. 6 No.
Ibad, S. (2021). THE DEVELOPMENT VILLAGE GOVERNMENT IN SYNERGITY OF THE IMPLEMENTATION IN LAW No. 6/2014. Politico, 20(2), 113–124. https://doi.org/10.32528/politico.v20i2.3638
Kharisma, A. (2023). Mendes Beberkan Capaian Data Peta Jalan SDGs Desa. Detiknews. https://news.detik.com/berita/d-6573140/mendes-beberkan-capaian-data-peta-jalan-sdgs-desa
Kr Nag Amit. (2015). Is creative accounting ethical - An analysis into the pros and cons. Indian Journal of Applied Research, 5(2), 83–84. https://www.worldwidejournals.com/ijar/file.php?val=February_2015_1422881125__22.pdf
Kusmin, L. (2016). Rural America At A Glance. 145, 6. http://www.ers.usda.gov/publications/eib-economic-information-bulletin/eib-145.aspx
Lin, Z., Jiang, Y., Tang, Q., & He, X. (2014). Does high-quality financial reporting mitigate the negative impact of global financial crises on firm performance? Evidence from the United Kingdom. Australasian Accounting, Business and Finance Journal, 8(5), 19–46. https://doi.org/10.14453/aabfj.v8i5.3
Lundberg, J. (2022). Agency Theory’s “Truth Regime”: Reading Danish Pension Funds’ Decisions Regarding Shell from the Perspective of Agency Theory. Sustainability (Switzerland), 14(22). https://doi.org/10.3390/su142214801
Malik, Q. A., Dur-E-Shawar, K., & Qaisar, M. A. (2015). Creative Accounting: Developing A Model. Research Journal of Recent Sciences, 4(11), 146–150. https://www.researchgate.net/publication/334491704
Malo-Alain, A., Aldoseri, M. M., & Melegy, M. A. H. (2021). Measuring the effect of international financial reporting standards on quality of accounting performance and efficiency of investment decisions. Accounting, 7(1), 249–256. https://doi.org/10.5267/j.ac.2020.9.011
Mankin, J. A., & Jewell, J. J. (n.d.). To I m p r o v e F i n a n c i a l R e p o r t i n g , We Need to Disclose More Relevant Information.
Mârza, B., Mărcuță, A., & Mărcuță, L. (2017). THE IMPACT OF CREATIVE ACCOUNTING ON THE PREPARING AND PRESENTATION OF FINANCIAL STATEMENTS.
Mengiste, B. W. (2022). Agency Theory: Its Discourse and Practice in the Selected Public-Sectors. Journal of Social Sciences and Management Studies, 1(4), 34–43. https://doi.org/10.56556/jssms.v1i4.342
Mustanir, A., Jermsittiparsert, K., Ali, A., Hermansyah, S., & Sakinah, S. (2020). Village Head Leadership and Bureaucratic Model Towards Good Governance in Sidenreng Rappang. https://doi.org/10.4108/eai.21-10-2019.2291532
Nababan, W. M. C. (2023). Rawan Dikorupsi, Pengawasan pada Penggunaan Dana Desa Harus Diperkua. https://www.kompas.id/baca/polhuk/2023/03/15/rawan-korupsi-pengawasan-dana-desa-harus-diperkuat
Niswah, F., Tumbel, G. H., & Aslinda, M. (2020). Village Finance System (SISKEUDES): Transparency of Village Asset Management Toward Open Government Partnership. 226(Icss), 163–168. https://doi.org/10.2991/icss-18.2018.36
Nugraha, R. S., & Bastari, P. (2018). The Role of the Village Government in Making the Rights and Obligations of State Citizens. 251(6), 441–445. https://doi.org/10.2991/acec-18.2018.100
Olojede, P., & Erin, O. (2021). Corporate governance mechanisms and creative accounting practices: the role of accounting regulation. 18, 207–222.
Patel, J. B. (2022). The role of Creative Accounting and its impact on the Credibility of Accounting Reports of Management. Revista Review Index Journal of Multidisciplinary, 2(4), 10–14. https://doi.org/10.31305/rrijm2022.v02.n04.003
Phebe, F. T., Abayomi, A. A., & Uganda, I. (2019). Ethical Issues on Creative Accounting: Theoretical and Practical Perspectives. 24–33.
Popescu, L. M., & Ashrafzadeh, I. N. (2019). Creative Accounting and the Impact on the Financial-Accounting Information Users. https://doi.org/http://dx.doi.org/10.31871/IJNTR.5.7.8
Pramana, Y., & Hermawan, A. W. (2022). The Urgency of Agency Theory in Minimizing Financial Fraud: A Case Study in the Construction Industry. The Scientia Journal of Economics Issues, 1(1), 7–11.
Putri, R. Y. (2019). the Village Governance Model That Empowers Communities in Indonesia’S Border Areas. Journal of Urban Sociology, 2(1), 16. https://doi.org/10.30742/jus.v2i1.608
Rahman, M. S., Hasan, M. J., Hossain Khan, M. S., & Jahan, I. (2023). Antecedents and effect of creative accounting practices on organizational outcomes: Evidence from Bangladesh. Heliyon, 9(2), e13759. https://doi.org/10.1016/j.heliyon.2023.e13759
Rahmawati, S., Mukhtasor, M., Pratikto, A., Sujantoko, S., Armono, H. D., Wardhana, W., Zikra, M., Ikhwani, H. I., & Prastianto, R. W. (2023). Young Human Resource Development to Support Village SDGs. IPTEK Journal of Proceedings Series, 0(1), 29. https://doi.org/10.12962/j23546026.y2023i1.16377
Respati, D. K., Musyaffi, A. M., Wolor, C. W., Khaerunnisa, H., Sari, D. A. P., & Amal, M. I. (2021). Is The Village Financial System Appropriate For The Village Government? The Role Of Task Technology-Fit. Journal of Management Information and Decision Sciences, 24(4), 1–9.
Roychowdhury, S., Shroff, N., & Verdi, R. S. (2019). The effects of financial reporting and disclosure on corporate investment: A review. Journal of Accounting and Economics, 68(2–3). https://doi.org/10.1016/j.jacceco.2019.101246
Samuel Olajide, D., Ayodeji Temitope, A., & Helen, N. (2023). Effect of Creative Accounting Practices on Solvency of Selected Deposit Money Banks Quoted in Nigeria. International Journal of Accounting, Finance and Risk Management, 8(1), 21–30. https://doi.org/10.11648/j.ijafrm.20230801.13
Sarawati, R. (2019). Village Capacity Building Through Strong, Developed, Independent and Democratic Village Governance. https://doi.org/10.4108/eai.10-9-2019.2289429
Sevi, D., Mulyati, S., & Kurniawan, A. (2021). the Effect of Knowledge of Ethics, Religiosity, Ethical Sensitivity, Ethical Orientation To Accounting Students Perception of Creative Accounting Practices. ACCRUALS (Accounting Research Journal of Sutaatmadja), 5(01), 63–88. https://doi.org/10.35310/accruals.v5i01.685
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Published
2023-12-30
How to Cite
M.ACC, Zulfatun Ruscitasari S.E.; SUBROTO, Melvin Rahma Sayuga; HERLINAWATI, Erica.
Prediktor Pengambilan Keputusan Keuangan Pemerintah Desa Di Kabupaten Bantul.
Jurnal Akuntansi, [S.l.], v. 11, n. 2, p. 193-209, dec. 2023.
ISSN 2540-9646.
Available at: <https://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/4060>. Date accessed: 12 july 2025.
doi: https://doi.org/10.30738/ja.v11i2.4060.
Section
Artikel
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This work is licensed under a CC-BY-NC-SA.
