ANALYSIS OF THE INFLUENCE OF BEHAVIORAL ACCOUNTING ON VILLAGE FINANCIAL SYSTEMS IN KERINCI REGENCY
Main
Deki Andriadi*
Afrizal
Ilham Wahyudi
In the current era of globalization, village financial reporting is needed by users of financial reports, both central and local governments. The village financial system is part of village financial reporting. This study delves into the intricate relationship between behavioral accounting and village financial systems within Kerinci Regency. By examining how behavioral accounting practices impact these systems, this research sheds light on the dynamics that govern financial management in local communities. Drawing on a comprehensive analysis of data collected from various villages, this study reveals noteworthy insights into the effects of behavioral accounting practices on financial decision-making processes. Through an empirical investigation, it becomes evident that behavioral accounting practices can significantly influence the financial behavior of village administrations. The study uncovers that certain behavioral biases and cognitive patterns among administrators can impact financial reporting accuracy and budget allocation strategies. Furthermore, the research underscores the significance of effective training and awareness programs to mitigate potential negative effects of behavioral biases in financial decision-making. This study underscores the vital role of behavioral accounting in shaping the financial landscape of village systems. By recognizing and addressing the behavioral factors that influence financial decisions, village administrations can enhance the effectiveness and transparency of their financial management practices. These findings provide valuable insights for policymakers, administrators, and stakeholders seeking to improve the financial sustainability and accountability of village systems in Kerinci Regency and similar contexts.
Akay, E. M., Poputra, A. T., & Kalalo, M. Y. B. (2016). Analisis aspek keperilakuan terhadap penerapan sistem akuntansi persediaan pada PT. Surya Wenang Indah Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 4(1).
Angreini, K. (2021). Pengaruh Penerapan Standar Akuntansi Pemerintah, Sistem Pengendalian Internal, Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Jayapura Dengan Komitmen Organisasi Sebagai Variabel Moderasi. December.
Arum, E. D. P., Yustien, R., Olimsar, F., Firza, E., & Wendry, W. S. (2022). Penguatan Pengelolaan Keuangan Desa Lolo Kecil Kerinci Regency Menuju Good Village Governance. Jurnal Inovasi, Teknologi Dan Dharma Bagi Masyarakat, 4(1), 28–32. https://doi.org/10.22437/jitdm.v4i1.19261
Cooper, R. (2019). Metode Penelitian Bisnis (12 Buku 1). Jakarta Penerbit Salemba Empat.
Fahmi, A. (2021). The Influence of Attitudes, Subjective Norms, Perception of Control, and Organizational Commitment To Whistleblowing Behavior With Whistleblowing Intention As a Moderating Variable(Study of Civil Servants in Inspectorate and Bpkp Representative of Jambi). Jurnal Akuntansi Dan Keuangan Universitas Jambi, 6(4), 243–252.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS. Yogyakarta: Universitas Diponegoro. Edisi 9). Semarang: Badan Penerbit Universitas Diponegoro, 490.
Hainil, S., Bakkareng, & Silvera, D. L. (2021). Pengaruh Kualitas Sumber Daya Manusia Bidang Akuntansi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Di Polresta Padang. Pareso Jurnal, 3(3), 599–616.
Herlina, vivi. (2019). Panduan Praktis Mengelola Data Kuesioner Menggunakan SPSS. Penerbit PT Elex Media Komputindo.
Indriantoro, N. (2014). Metodologi Penelitian Bisnis untuk akuntansi dan manajemen. BPFE.
Lubis, A. I. (2011). Akuntansi Keperilakuan (2nd ed.). Penerbit Salemba Empat.
Maharani, D. N. (2020). Penerapan Sistem Keuangan Desa (Siskeudes) Dalam Mewujudkan Akuntabilitas Pemerintahan Desa. Behavioral Accounting Journal, 3(1), 1–20.
Martini, R., Agustin, R., Fairuzdita, A., & Murinda, A. N. (2019). Pengelolaan Keuangan Berbasis Aplikasi Sistem Keuangan Desa. Jurnal Pengabdian Kepada Masyarakat, 25(2), 69.
Metrojambi. (2020). Penguatan Pengelolaan Keuangan Desa Lolo Kecil Kerinci Regency Menuju Good Village Governance. Jurnal Innovasi, Teknologi, Dan Dharma Bagi Masyarakat (JITDM), Vol.4 No.1(ISSN (Cetak) : 2686-2298 ISSN (Online) : 2721-2378), 28–32.
Mogontha, W., Nangoi, G. B., & Gerungai, N. (2017). Analisis Pengaruh Aspek Keperilakuan Terhadap Sistem Akuntansi (Studi Kasus Pada Pt. Sinar Galesong Prima Di Manado). In Going Concern : Jurnal Riset Akuntansi (Vol. 12, Issue 2).
Nabila, H. (2021). Analisis Penggunaan Aplikasi SISKEUDES dalam Upaya Peningkatan Akuntabilitas Keuangan Desa (Studi pada Desa Agung Koto Iman, Kecamatan Tanah Cogok, Kerinci Regency, Provinsi Jambi). Applied Microbiology and Biotechnology, 85(1), 2071–2079.
Noprianto, E., & Rahayu, S. (2020). Faktor-Faktor yang Mempengaruhi Kecenderungan Fraud dalam Pengelolaan Keuangan di Desa Se-Kecamatan Pelepat Ilir Kabupaten Bungo. Jurnal Akuntansi & Keuangan Unja, 5(4), 258–267.
Pengelolaan Keuangan Desa, Pub. L. No. 113 Tahun 2014, 1 (2014). (n.d.).
Prabowo, G. R., Mahmud, A., & Murtini, H. (2014). Faktor-faktor yang mempengaruhi kinerja sistem informasi akuntansi (Studi kasus pada lingkungan Pemerintah Kabupaten Temanggung). Accounting Analysis Journal, 3(1).
Purnama, D. (2019). Implementasi Sistem Keuangan Desa Berbasis Akuntansi Keperilakuan. Jurnal Kajian Akuntansi, 3(2), 160.
Rombe, et al, D. (2016). Analisis Sistem Kas Berbasis Akuntansi Keperilakuan Dalam Pelaporan Arus Kas Pada PT. Bank Sulutgo. Jurnal Berkala Ilmiah Efisiensi, 16(01), 45.
Rosnidah, I., Muna, A., Musyaffi, A. M., & Siregar, N. F. (2019). Critical factor of mobile payment acceptance in millenial generation: Study on the UTAUT model. International Symposium on Social Sciences, Education, and Humanities (ISSEH 2018), 123–127.
Sekaran, U. (2011). Research Methods for Business: A Skill-Building Approach. John Wiley & Sons, Inc.
Supriyono, ra. (2017). Akuntansi Keperilakuan (2nd ed.). Gadjha Mada University Press.
Yuesti, A. (2018). Akuntansi Keprilakuan. In Akuntansi.
Yusra, M. (2016). Akuntansi Keperilakuan Akuntansi. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Zainab. (2021). Pengaruh Akuntansi Keperilakuan Terhadap Sistem Keuangan Desa (Vol. 16).
