Prediktor Pengambilan Keputusan Keuangan Pemerintah Desa Di Kabupaten Bantul

  • Zulfatun Ruscitasari S.E. M.Acc Universitas Nahdlatul Ulama Yogyakarta
  • Melvin Rahma Sayuga Subroto
  • Erica Herlinawati


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.


Download data is not yet available.


A, A. H. A., & B, A. B. R. (2023). THE IMPACT RELATIONSHIP BETWEEN ACCOUNTING DISCLOSURE AND CREATIVE ACCOUNTING IN THE ENVIRONMENT OF IRAQI BANKS Article history : Keywords : Accounting Disclosure ; Creative Accounting ; Through our knowledge of the world of financial markets , we have found that there is a significant increase in the number of investing companies , which have the potential to make a change in the financial markets and the economy , especially in tourism companies , services ,. 1–21.
Ababneh, T. A. M., & Aga, M. (2019). The impact of sustainable financial data governance, political connections, and creative accounting practices on organizational outcomes. Sustainability (Switzerland), 11(20).
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.
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.
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.
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.
Cahyana, B. (2022). Dana Desa, Mengawal Pencapaian Sustainability Development Goals (SDGs) di Perdesaan. Opiniharianjogja.
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.
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.
Gwala, ranson sifiso, & Pfano Mashau. (2023). Tracing the Evolution of Agency Theory in Corporate Governance.
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.
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.
Herdiana, D. (2019). Kecenderungan Perilaku Koruptif Kepala Desa dalam Pembangunan Desa. Matra Pembaruan, 3(1), 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.
Kharisma, A. (2023). Mendes Beberkan Capaian Data Peta Jalan SDGs Desa. Detiknews.
Kr Nag Amit. (2015). Is creative accounting ethical - An analysis into the pros and cons. Indian Journal of Applied Research, 5(2), 83–84.
Kusmin, L. (2016). Rural America At A Glance. 145, 6.
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.
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).
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.
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.
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.
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.
Mustanir, A., Jermsittiparsert, K., Ali, A., Hermansyah, S., & Sakinah, S. (2020). Village Head Leadership and Bureaucratic Model Towards Good Governance in Sidenreng Rappang.
Nababan, W. M. C. (2023). Rawan Dikorupsi, Pengawasan pada Penggunaan Dana Desa Harus Diperkua.
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.
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.
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.
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.
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.
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.
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.
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).
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.
Sarawati, R. (2019). Village Capacity Building Through Strong, Developed, Independent and Democratic Village Governance.
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.
Sri Rahayu, P. (2022). Implementation Of Village Financial System In Village Financial Management. Devotion Journal of Community Service, 3(14), 2767–2773.
Sugihartatik, F. I. (2019). Hubungan orientasi masa depan, pengetahuan keuangan dan kecerdasan spiritual dengan perilaku perencanaan dana pensiun keluarga. Journal of Business & Banking, 7(1), 17–30.
Sutrisna, I. W. (2021). Implementasi Fungsi Badan Permusyawaratan Desa (BPD) Dalam Mewujudkan Sustainable Development Goals (SDGs) Desa. Jurnal Ilmiah Cakrawarti, 4(1), 1–10.
Tum, K. (2015). Investigating Frauds in Goverment Accounting. Asian Economic and Financial Review, 5(6), 892–907.
Yasir, Z. (2017). Role of Creative Accounting Preventing Fraud in International Accounting.
Yousif, A., & Ismael, A. (2017). International Journal of Economics and Financial Issues The Impact of Creative Accounting Techniques on the Reliability of Financial Reporting with Particular Reference to Saudi Auditors and Academics. International Journal of Economics and Financial Issues, 7(2), 283–291.
Zeho, F. H., Prabowo, A., Estiningtyas, R. A., Mahadiansar, M., & Sentanu, I. G. E. P. S. (2020). Stakeholder collaboration to support accountability in village fund management and rural development. Journal of Socioeconomics and Development, 3(2), 89.
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: <>. Date accessed: 25 apr. 2024. doi: