Organizational Culture and Village Financial System Use on Village Fund Accountability
Artikel
Oct 22, 2026
Abstract
Purpose: This study aims to analyze the influence of organizational culture and the utilization of the Village Financial System (Sistem Keuangan Desa/SISKEUDES) on the accountability of village fund management in Merawang District, Bangka Regency.
Methodology: This research employs a quantitative approach using primary data collected through questionnaires distributed to village financial managers. Data were analyzed using multiple linear regression with Statistical Package for the Social Sciences (SPSS), and ordinal data were transformed into interval scale using the Method of Successive Intervals (MSI).
Results: The results indicate that organizational culture has a positive and significant effect on village fund management accountability. In addition, the utilization of SISKEUDES also shows a positive and significant influence on accountability. Both variables simultaneously strengthen accountability practices in village fund management.
Conclusion: The study concludes that both organizational culture and the use of SISKEUDES are important determinants in improving accountability in village fund management, particularly in supporting transparent and effective governance.
Limitation: The study is limited by a relatively small sample size and its focus on a single district, which may restrict the generalizability of the findings.
Contribution: This study contributes to the literature on public sector governance by providing empirical evidence on how behavioral factors (organizational culture) and technological systems (SISKEUDES) jointly enhance accountability in village financial management.
Keywords
Accountability of Village Fund Management
Organizational Culture
Village Financial System
References
1
Adhivinna, V. V., Sari, R. P., & Nugroho, J. A. (2025). Integrating SISKEUDES, internal control and competence in enhancing village financial governance. GOVERNORS, 4(3), 405–417. https://doi.org/10.47709/governors.v4i3.7659
2
Amelia, A., Wardhani, R. S., & Vebtasvili, V. (2025). Pengaruh kompetensi aparatur pemerintahan desa terhadap akuntabilitas pengelolaan dana desa dengan sistem pengendalian intern sebagai variabel intervening pada desa di Kecamatan Sungai Selan. Innovative: Journal of Social Science Research, 5(1), 5638–5650. https://doi.org/10.31004/innovative.v5i1.15111
3
Ardiansyah, M., & Wibowo, N. E. (2024). Implementation of the village financial system application (SISKEUDES) in Luwuk Sampun Village, Tualan Hulu District, East Kotawaringin Regency. Journal of Public Administration Science: Policy Dynamics Public Services and Bureaucracy Transformation, 1(2), 85–96. https://doi.org/10.70074/jaspdt.v1i2.3
4
Arfiansyah, M. A. (2020). Pengaruh sistem keuangan desa dan sistem pengendalian intern pemerintah terhadap akuntabilitas pengelolaan dana desa. JIFA (Journal of Islamic Finance and Accounting), 3(1), 67–82. https://doi.org/10.22515/jifa.v3i1.2369
5
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
6
Avita, I., Wahyudi, C., & Dwinugraha, A. P. (2023). Implementation of village financial management through SISKEUDES in Pandanrejo Village. Journal of Transformative Governance and Social Justice, 1(1), 31–38. https://doi.org/10.26905/j-tragos.v1i1.9195
7
Azzahra, P. Z., Yuliansyah, Y., & Nauli, P. (2021). Pengaruh akuntabilitas dan budaya organisasi terhadap kinerja organisasi pada rumah sakit swasta Kota Bandar Lampung. Jurnal Studi Pemerintahan dan Akuntabilitas, 1(1), 43–54. https://doi.org/10.35912/jastaka.v1i1.236
8
Baranti, A., Anwar, S. M., & Qamaruddin, M. Y. (2024). Pengaruh budaya organisasi dan motivasi kerja terhadap kinerja karyawan pada PT. Boma Tirta Prima Makassar. Studi Ilmu Manajemen dan Organisasi, 5(2), 379–388. https://doi.org/10.35912/simo.v5i2.3390
9
Bawono, I. R., Kinasih, A. D. M., & Rahayu, A. K. (2020). Factors affecting accountability of village fund management through implementation of the village financial system (SISKEUDES). Journal of Accounting and Investment, 21(3), 471–491. https://doi.org/10.18196/jai.2103160
10
Budiono, A., Husen, A., & Suparno, S. (2025). Performance variable: Influenced by training, organizational culture, and motivation. Studi Akuntansi, Keuangan, dan Manajemen, 5(1), 51–60. https://doi.org/10.35912/sakman.v5i1.3967
11
Damayanti, P. M., Nasution, Y. S. J., & Kusmilawaty, K. (2025). The influence of village apparatus competence, information technology utilization, internal control systems, and community participation on the accountability of village fund management in Bandar Setia, Deli Serdang. Majapahit Journal of Islamic Finance and Management, 5(2), 1246–1270. https://doi.org/10.31538/mjifm.v5i2.448
12
Dewila, D. (2025). Effectiveness of village financial system implementation (SISKEUDES) in realizing accountability and transparency to prevent fraud. Golden Ratio of Finance Management, 5(1), 88–100. https://doi.org/10.52970/grfm.v5i1.942
13
Gapari, M. Z., Fahri, L. M., Khaliq, A. M., Ramdhani, A. S., & Aji, A. G. (2026). Strategi pengawasan kepala desa dalam implementasi sistem keuangan desa (SISKEUDES) di Desa Kwang Rundun Kecamatan Jerowaru: Village head supervision strategy in the implementation of the village financial system (SISKEUDES) in Kwang Rundun Village, Jerowaru District. Al-Faizi: Jurnal Politik, Hukum dan Bisnis, 4(1), 16–28.
14
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
15
Gundul, P. (2025). Village financial transparency: Evaluation of the implementation of the village financial system in improving accountability in village fund management. Journal of Strategic Behaviour Accounting, 1(01), 1–11. https://doi.org/10.26740/jsba.v1i01.42080
16
Jannah, R., Handajani, L., & Firmansyah, M. (2018). The influence of human resources, use of information technology and public participation to the transparancy and accountability of village financial management. International Journal of Scientific Research and Management (IJSRM), 6(05), 373–385. https://doi.org/10.18535/ijsrm/v6i5.em03
17
Mahmud, A., Susilowati, N., Handayani, B. D., Leonita, A., & Santoso, A. (2024). Smart village: Evaluating the role of Siskeudes management in enhancing village fund accountability. Edelweiss Applied Science and Technology, 8(6), 7712–7725. https://doi.org/10.55214/257684
18
Mahmudah, N., Faidah, Y. A., & Purnama, C. P. C. (2025). Analysis of the implementation of the village financial system application (SISKEUDES) in village financial management: A case study of Sidamulya Village, Wanasari District, Brebes Regency. Jurnal Ekonomi, 14(04), 185–195.
19
Manik, A. Z., Nasution, A. I. L., & Nasution, Y. S. J. (2025). Siskeudes for transparency and accountability in village financial management: Siskeudes untuk transparansi dan akuntabilitas pengelolaan keuangan desa. Academia Open, 10(2), 10–21. https://doi.org/10.21070/acopen.10.2025.11494
20
Mardhiana, P., Yuliansyah, Y., Puspita, H. E., & Dewi, F. G. (2023). Analisis pengaruh TQM, budaya organisasi serta sistem penghargaan terhadap kinerja manajerial. Jurnal Akuntansi, Keuangan, dan Manajemen, 5(1), 1–13. https://doi.org/10.35912/jakman.v5i1.2401
21
Meidona, S., Afrianti, R., Multama, I., & Erniza, E. (2024). Implementation of the village financial system applicationon the performance of the village government. Al-Hijrah: Journal of Islamic Economics and Banking, 2(1), 133–142. https://doi.org/10.55062/al-hijrah.v2i1.492
22
Mufahamah, E. (2020). Mengidentifikasi kinerja manajerial dalam meningkatkan nilai rumah sakit tipe D di Provinsi Lampung. Studi Ilmu Manajemen dan Organisasi, 1(1), 13–31. https://doi.org/10.35912/simo.v1i1.22
23
Ningsih, W., & Anggraeni, W. A. (2023). The role of the village financial system (Siskeudes) in mediating the relationship between the role of village apparatus and the competency of village apparatus towards accountability for village fund management. Jurnal Wacana Ekonomi, 23(1), 35–48. https://doi.org/10.52434/jwe.v23i1.3604
24
Putri, R. D. Z., Yulianti, S., & Anshori, M. I. (2024). Pengaruh budaya organisasi dan gaya kepemimpinan terhadap kinerja karyawan; Literature review. Jurnal Ilmiah dan Karya Mahasiswa, 2(2), 298–310.
25
Rahayu, S., & Kartawinagara, D. F. (2023). Pengaruh kompetensi aparatur pengelola dana desa, sistem pengendalian internal, dan pemanfaatan teknologi informasi terhadap akuntabilitas pengelolaan dana desa (Studi kasus pada desa yang berada di Kabupaten Tasikmalaya). Ekombis Review: Jurnal Ilmiah Ekonomi dan Bisnis, 11(2), 1133–1142. https://doi.org/10.37676/ekombis.v11i2.3880
26
Rakhman, R. H. (2019). Accountability of village fund management by village government in Indrasari Village, Martapura District, Indonesia. European Journal of Political Science Studies, 3(1), 34–44. https://doi.org/10.37275/oaijss.v1i2.6
27
Sagita, S., Priyanti, E., & Aditya, I. (2023). Implementation of the village financial system (SISKEUDES) in managing village fund allocations in Cibuntu Village, Cibitung District, Bekasi Regency. Journal of Education Technology Information Social Sciences and Health, 2(2), 1078–1084. https://doi.org/10.57235/jetish.v2i2.911
28
Savitri, E., Andreas, A., Diyanto, V., & Gumanti, T. A. (2020). The effect of leadership, internal control system, and organizational commitment on accountability of village financial management. Jurnal Aplikasi Manajemen, 18(3), 522–532. https://doi.org/10.21776/ub.jam.20
29
Sulistyowati, A., & Elladevi, A. (2025). Pengaruh budaya organisasi, sistem pengendalian internal dan kompetensi aparatur desa terhadap kinerja pengelolaan dana desa. Jurnal Kajian Akuntansi dan Auditing, 21(2), 16–30. https://doi.org/10.37301/jkaa.v21i2.183
30
Sumadi, N. K., & Muliati, N. K. (2022). Pengaruh sistem pengendalian internal, kompetensi aparatur pengelola dana desa, dan sistem keuangan desa terhadap akuntabilitas pengelolaan dana desa se-Kecamatan Petang. Hita Akuntansi dan Keuangan, 3(2), 25–35. https://doi.org/10.32795/hak.v3i2.2361
31
Suryawan, B. P., Paranoan, S., Yamin, N. Y., & Iqbal, M. (2025). The influence of village apparatus competence, clarity of budget targets, internal control system and SISKEUDES on village fund management accountability. International Journal of Economics, Management and Accounting (IJEMA), 3(1), 61–72. https://doi.org/10.47353/ijema.v3i1.240
32
Syahrizal, M., & Pribadi, R. M. (2025). Implementing SISKEUDES for village financial management in Makeruh Village. Jurnal Ragam Pengabdian, 2(3), 684–691. https://doi.org/10.62710/kjhyy632
33
Trisnawati, R., Ahyani, F., & Ulfiati, N. (2020). Determinants of the quality of village financial statements and the implementation of SISKEUDes as a mediation variable. Riset Akuntansi dan Keuangan Indonesia, 5(3), 262–277. https://doi.org/10.23917/reaksi.v5i3.12814
34
Triyono, T., Achyani, F., & Arfiansyah, M. A. (2019). The determinant accountability of village funds management (study in the villages in Wonogiri District). Riset Akuntansi dan Keuangan Indonesia, 4(2), 118–135. https://doi.org/10.23917/reaksi.v4i2.8521
How to Cite
Azizah, N. Q., Vebtasvili, & Sumiyati. (2026). Organizational Culture and Village Financial System Use on Village Fund Accountability. Studi Akuntansi Dan Bisnis Indonesia, 2(4), 209–222. https://doi.org/10.61401/sabi.v2i4.516
Section
Artikel
Authors
N
Nurul Qurani Azizah
Universitas Bangka Belitung
V
Vebtasvili
Universitas Bangka Belitung
S
Sumiyati
Universitas Bangka Belitung
Downloads
Published
Published
Oct 22, 2026