The Mediation Role of the Village Fund Management System on the Relationship Between HR Advantages, Utilization of IT, and Village Government Performance
DOI:
https://doi.org/10.21787/jbp.14.2022.349-359Keywords:
human resource advantages, IT utilization, village fund management system, village government performanceAbstract
The enactment of Law No. 6 of 2014 concerning Villages carries the views and new concepts of village governance policies nationally. The Village Law provides a good opportunity for villages to manage their administration and development to improve rural residents' welfare and quality of life. This research investigates the influence of HR advantages and IT utilization on village fund management system and village government performance and the influence of HR advantages and IT utilization on village government performance mediated by village fund management system. Respondents were 287 village officials in Tegal Regency. Data collection method using simple random sampling. The data analysis used is SEM-PLS analysis. The findings show that HR advantages do not influence the village fund management system, and IT utilization influences it. HR advantages influence village government performance, and IT utilization does not influence village government performance. Village fund management systems influence village government performance. The village fund management system cannot mediate the relationship between HR advantages and village government performance but can mediate the relationship between HR advantages and village government performance. The village government can implement the results of this study to effectively improve some policies related to HR advantages and IT utilization.
Downloads
References
Al Natour, J. R. A. Q., & Al-Lahham, M. I. O. (2021). The Impact of Information Technology on the Quality of Accounting Information (SFAC NO 8, 2010). Turkish Journal of Computer and Mathematics Education, 12(13), 885–903.
Andayani, R. D., Widanaputra, A. A. G. P., & Astika, I. B. P. (2018). Lingkungan Kerja dan Locus of Control Sebagai Pemoderasi Pengaruh Penggunaan Teknologi Informasi Pada Keandalan Pelaporan Keuangan Pemerintah Daerah. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 6, 1529. https://doi.org/10.24843/eeb.2018.v07.i06.p01
Anwar, G., & Abdullah, N. N. (2021). The Impact of Human Resource Management Practice on Organizational Performance. International Journal of Engineering, Business and Management (IJEBM), 5(1), 35–47. https://doi.org/10.22161/ijebm.5.1.4
Ariyanti, A., & Alfatih, A. (2018). Does the Implementation of the Village Financial System (Siskeudes) Program Improve the Quality of Financial Reports and Village Government Performance? Open Access Indonesia Journal of Social Sciences, 1(2), 1–12. https://doi.org/10.37275/oaijss.v1i2.6
Aziiz, M. N., & Prastiti, S. D. (2019). Faktor-Faktor yang Mempengaruhi Akuntabilitas Dana Desa. Jurnal Akuntansi Aktual, 6(2), 280–344. https://doi.org/10.17977/um004v6i22019p334
Danladi, M. U., & Mohammed, N. (2021). Investigating the Effect of Human Resource Strategic Orientation on Employee Performance in Federal Civil Service Commision, Abuja-Nigeria. International Journal of Academic Research in Economics and Management Sciences, 10(1), 189–201. https://doi.org/10.6007/IJAREMS/v10-i1/9039
Gamayuni, R. R. (2020). Accounting Information Technology and Village Finance Management in Indonesia. Journal of Administrative and Business Studies, 6(1), 01–08.
Ghozali, I., & Latan, H. (2015). Partial Least Squares Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS 3.0 untuk Penelitian Empiris. Semarang Badan Penerbit Universitas Diponegoro.
Greer, C. R. (2021). Strategic Human Resource Management. Pearson Custom Publishing.
Gumay, R. C. (2020). Pengaruh Quality Management Information System dan Strategic Risk Management System terhadap Performance Management System yang Dimediasi oleh Good Corporate Governance pada Kepala Desa di Propinsi Sumatera Selatan. Universitas Trisakti.
Hakim, M. (2021). Human Resources and Village Financial Management: Survey Research in the Bulo-Bulo Village, Jeneponto Regency. Enrichment: Journal of Management, 12(1), 1128–1136. https://doi.org/10.35335/enrichment.v12i1.443
Hallan, M. A. (2021). “Tiga Tungku†Accounting in Village Financial Management. International Journal of Religious and Cultural Studies, 3(2), 187–202. https://doi.org/10.34199/ijracs.2021.09.07
Hermawan, E. (2019). Community Empowerment through Management of Village Funds Allocation in Indonesia. International Journal of Science and Society, 1(3), 67–79. https://doi.org/10.54783/ijsoc.v1i3.30
Huzain, H. (2021). Pengelolaan Sumber Daya Manusia. https://doi.org/10.31219/osf.io/cj27d
Jalagat, R. C., & Al-Habsi, N. A. S. (2017). Evaluating the Impacts of IT Usage on Organizational Performance. European Academic Research, V(9), 5111–5164.
Kalontong, E., Anggraeni, A., & Tiawon, H. (2019). Analysis of Village Fund Management on Regional Development. Jejak: Jurnal Ekonomi dan Kebijakan, 12(2), 498–519. https://doi.org/10.15294/jejak.v12i2.21660
Kang, E., & Lee, H. (2021). Employee Compensation Strategy as Sustainable Competitive Advantage for HR Education Practitioners. Sustainability, 13(3), 1049. https://doi.org/10.3390/su13031049
Keay, A. (2017). Stewardship Theory: Is Board Accountability Necessary? International Journal of Law and Management, 59(6), 1292–1314. https://doi.org/10.1108/IJLMA-11-2016-0118
Laka, M. D. L. M. W., & Suprasto, H. B. (2020). Accountability, Information Technology and Village Performance. International Journal of Management, IT and Social Sciences, 7(2), 71–78. https://doi.org/10.21744/irjmis.v7n2.874
Malahika, J. M., Karamoy, H., & Pusung, R. J. (2018). Penerapan Sistem Keuangan Desa (Siskeudes) pada Organisasi Pemerintahan Desa (Studi Kasus di Desa Suwaan Kecamatan Kalawat Kabupaten Minahasa Utara). Going Concern: Jurnal Riset Akuntansi, 14(1), 578–583. https://doi.org/10.32400/gc.13.04.21514.2018
Muda, I., Wardani, D. Y., Erlina, Maksum, A., Lubis, A. F., Bukit, R., & Abubakar, E. (2017). The Influence of Human Resources Competency and the Use of Information Technology on the Quality of Local Government Financial Report With Regional Accounting System as an Intervening. Journal of Theoretical and Applied Information Technology, 95(20), 5552–5561.
Pahlawan, E. W., Wijayanti, A., & Suhendro, S. (2020). Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa. Indonesia Accounting Journal, 2(2), 162–172. https://doi.org/10.32400/iaj.29261
Panggabean, F. Y. (2021). Implementation of Government Financial Information Systems Toward Local Government Financial Statements: Case Study in Deli Serdang, Indonesia. Journal of Social Sciences, IV(2), 98–106. https://doi.org/10.52326/jss.utm.2021.4(2).1
Pham, H. D. (2020). Impact of Human Resource Management Practices on Enterprises’ Competitive Advantages and Business Performance: Evidence From Telecommunication Industry. Management Science Letters, 10(4), 721–732. https://doi.org/10.5267/j.msl.2019.10.025
Putri, I. G. A. M. A. D., & Wirawati, N. G. P. (2020). Implementation of Good Government Governance, Intellectual Intelligence, Emotional, and Spiritual Intelligence in Managerial Performance of Village Government Management. International Journal of Management, IT and Social Sciences, 7(1), 169–176. https://doi.org/10.21744/irjmis.v7n1.831
Rulyanti, D., Sularso, R. A., & Sayekti, Y. (2018). Faktor-Faktor yang Mempengaruhi Kinerja Pemerintah Desa Melalui Pengelolaan Keuangan Desa Sebagai Variabel Intervening. Bisma: Jurnal Bisnis dan Manajemen, 11(3), 323–335. https://doi.org/10.19184/bisma.v11i3.6474
Sahusilawane, W. (2021). The Effect of Effectiveness and Trust on the Use of Village Financial Systems on Village Government Performance. International Journal of Science, Technology & Management, 2(3), 1012–1017. https://doi.org/10.46729/ijstm.v2i3.214
Sapartiningsih, D., Suharno, & Kristianto, D. (2018). Analisis Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Partisipasi Penganggaran dan Pengawasan terhadap Akuntabilitas Pengelolaan Dana Desa. Jurnal Akuntansi dan Sistem Teknologi Informasi, 14(1), 100–114.
Saputra, K. A. K., Darma, I. K., & Maha Putra, I. N. G. (2019). Financial Management in the Good Village Governance Frame in Plaga Village, Bali. International Journal of Advances in Social and Economics, 1(5). https://doi.org/10.33122/ijase.v1i5.138
Setiawan, R., & Melinda, E. (2020). Optimization of the Implementation of Village Government in Indonesia. RUDN Journal of Public Administration, 7(4), 352–360. https://doi.org/10.22363/2312-8313-2020-7-4-352-360
Siagian, B. B., Maryunani, Sakti, R. K., & Santoso, D. B. (2016). Efficiency and Effectiveness Analysis of Village Financial Management (VFM) (Case Study Asahan Regency). International Journal of Social and Local Economic Governance, 2(2), 136–151. https://doi.org/10.21776/ub.ijleg.2016.002.02.5
Suksod, P., & Cruthaka, C. (2020). The Relationship Between Human Resources Practices and Organizational Performance in Pharmaceutical Industry of Thailand. Systematic Review Pharmacy, 11(3), 67–76. https://doi.org/10.5530/srp.2020.3.08
Tortorella, G. L., Cawley Vergara, A. M., Garza-Reyes, J. A., & Sawhney, R. (2020). Organizational Learning Paths Based Upon Industry 4.0 Adoption: An Empirical Study with Brazilian Manufacturers. International Journal of Production Economics, 219, 284–294. https://doi.org/10.1016/j.ijpe.2019.06.023
Umar, H. (2019). Metode Riset Manajemen Perusahaan. Gramedia Pustaka Utama.
Umar, H., Usman, S., & Purba, R. Br. (2018). The Influence of Internal Control and Competence of Human Resources on Village Fund Management and the Implications on the Quality of Village Financial Reports. International Journal of Civil Engineering and Technology (IJCIET), 9(7), 1523–1531.
Yulihantini, D. T., & Wardayati, S. M. (2017). Financial Accountability in the Management of Village Fund Allocation. 359–366. https://repository.unej.ac.id/handle/123456789/79240
Zeebaree, S. R. M., Shukur, H. M., & Hussan, B. Kh. (2019). Human Resource Management Systems for Enterprise Organizations: A Review. Periodicals of Engineering and Natural Sciences (PEN), 7(2), 660–669. https://doi.org/10.21533/pen.v7i2.428
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Author(s)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.