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PENGUJIAN PEMODERASI AZAS TRI PANTANGAN TERHADAP SISTEM INFORMASI AKUNTANSI DAN PARTISIPASI MASYARAKAT PADA AKUNTABILITAS DANA DESA

Jurnal Manajemen Terapan dan Keuangan · Vol. 13 No. 02 (2024) · pp. 377–389

DOI
10.22437/jmk.v13i02.31656
ISSN
2685-9424, 2252-8636
Published
2024-06-11
Publisher
Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi akuntansi dan partisipasi masyarakat terhadap akuntabilitas dana desa dengan tri pantangan sebagai variabel moderasi, Penelitian ini dilakukan pada desa-desa di Kapanewon Playen. Sampel dipilih dengan metode purposive sampling dan terdiri dari 13 desa. Teknik analisis data menggunakan uji kualitas data, uji asumsi klasik, uji regresi berganda, dan uji hipotesis. Hasil penelitian ini menunjukkan sistem informasi akuntansi berpengaruh negatif, partisipasi masyarakat berpengaruh positif dan tri pantangan tidak mampu memoderasi. Implikasi dari penelitian ini menunjukkan bahwa di desa-desa di Kapanewon Playen, akuntabilitas dana desa dapat dipengaruhi oleh partisipasi masyarakat, oleh karena itu, hasil penelitian ini dapat dijadikan pertimbangan untuk memperhatikan partisipasi masyarakat sehingga dapat meningkatkan akuntabilitas dana desa. Kata kunci: Sistem informasi akuntansi, partisipasi masyarakat, tri pantangan, akuntabilitas dana desa Abstract This research aims to determine the effect of accounting information systems and community participation on village fund accountability with the tri pantangan as a moderating variable. This research was conducted in villages in Kapanewon Playen. The sample was selected using purposive sampling and consisted of 13 villages. Data analysis techniques use data quality tests, classical assumption tests, multiple regression tests, and hypothesis tests. The results of this research show that the accounting information system has a negative effect, community participation has a positive effect and the tri pantagan cannot moderate it. The implications of this research show that in villages in Kapanewon Playen, the accountability of village funds can be influenced by community participation. Therefore, the results of this research can be used as a consideration for increasing the accountability of village funds. Keywords: Accounting information system, community participation, Tri Pantangan, accountability of village funds

Collaboration network of the authors

28 authors · 45 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Jamaluddinsyah JamaluddinsyahAffiliation unknown3
Rasni AmahalaAffiliation unknown1
Wati RiadaniAffiliation unknown1
Varda Samanta AdestiaAffiliation unknown1
Sri Lestari Yuli PrastyatiniAffiliation unknown1
Alfius Yohar Yuda PradanaAffiliation unknown1
Nita RachmawatiAffiliation unknown1
Alvin PriscaAffiliation unknown1
Naresha HanunAffiliation unknown1
Elita AgustinaAffiliation unknown1
Salfina SalfinaAffiliation unknown1
Eriawati EriawatiAffiliation unknown1
Nursalmi MahdiAffiliation unknown1
Ernilasari ErnilasariAffiliation unknown1
Rina AgustinaAffiliation unknown1
Nurasiah NurasiahAffiliation unknown1
Zuraidah ZuraidahAffiliation unknown1
Lesti TriantiAffiliation unknown1
KHAIRUN NISAUniversitas Halu Oleo1
Sri MurniAffiliation unknown1
Yeni YulianaAffiliation unknown1
Mutia ZaharaAffiliation unknown1
Cut NurhalizaAffiliation unknown1
Kamaliah KamaliahAffiliation unknown1
Milchi AyuwiraAffiliation unknown1
Meutia ZaharaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/mankeu/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">PENGUJIAN PEMODERASI AZAS TRI PANTANGAN TERHADAP SISTEM INFORMASI AKUNTANSI DAN PARTISIPASI MASYARAKAT PADA AKUNTABILITAS DANA DESA</dc:title>
	<dc:creator xml:lang="en">Ayem, Sri </dc:creator>
	<dc:creator xml:lang="en">Rahmawati, Lina </dc:creator>
	<dc:description xml:lang="en">Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi akuntansi dan partisipasi masyarakat terhadap akuntabilitas dana desa dengan tri pantangan sebagai variabel moderasi, Penelitian ini dilakukan pada desa-desa di Kapanewon Playen. Sampel dipilih dengan metode purposive sampling dan terdiri dari 13 desa. Teknik analisis data menggunakan uji kualitas data, uji asumsi klasik, uji regresi berganda, dan uji hipotesis. Hasil penelitian ini menunjukkan sistem informasi akuntansi berpengaruh negatif, partisipasi masyarakat berpengaruh positif dan tri pantangan tidak mampu memoderasi. Implikasi dari penelitian ini menunjukkan bahwa di desa-desa di Kapanewon Playen, akuntabilitas dana desa dapat dipengaruhi oleh partisipasi masyarakat, oleh karena itu, hasil penelitian ini dapat dijadikan pertimbangan untuk memperhatikan partisipasi masyarakat sehingga dapat meningkatkan akuntabilitas dana desa.
Kata kunci: Sistem informasi akuntansi, partisipasi masyarakat, tri pantangan, akuntabilitas dana desa
Abstract
This research aims to determine the effect of accounting information systems and community participation on village fund accountability with the tri pantangan as a moderating variable. This research was conducted in villages in Kapanewon Playen. The sample was selected using purposive sampling and consisted of 13 villages. Data analysis techniques use data quality tests, classical assumption tests, multiple regression tests, and hypothesis tests. The results of this research show that the accounting information system has a negative effect, community participation has a positive effect and the tri pantagan cannot moderate it. The implications of this research show that in villages in Kapanewon Playen, the accountability of village funds can be influenced by community participation. Therefore, the results of this research can be used as a consideration for increasing the accountability of village funds.&amp;nbsp;
Keywords: Accounting information system, community participation, Tri Pantangan, accountability of village funds</dc:description>
	<dc:publisher xml:lang="en">Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi</dc:publisher>
	<dc:date>2024-06-11</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/mankeu/article/view/31656</dc:identifier>
	<dc:identifier>10.22437/jmk.v13i02.31656</dc:identifier>
	<dc:source xml:lang="en">Jurnal Manajemen Terapan dan Keuangan; Vol. 13 No. 02 (2024): Jurnal Manajemen Terapan dan Keuangan; 377-389</dc:source>
	<dc:source>2685-9424</dc:source>
	<dc:source>2252-8636</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/mankeu/article/view/31656/18195</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2024 Sri  Ayem, Lina  Rahmawati</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>