Accountability and Management Commitment’s effects on Bumdes Performance during Covid-19 Pandemic: Does Environmental Uncertainty Matter?
DOI:
https://doi.org/10.22219/jrak.v14i2.33125Keywords:
Accountability, Management Commitment, Environmental Uncertainty, Organizational Performance, BUMDesAbstract
Purpose: This study aims to examine the influence of accountability and management commitment on organizational performance during covid-19 pandemic with environmental uncertainty as moderating variable.
Methodology/approach: This study used primary data obtained from survey through questionnaires. The measurement scale used in this questionnaire uses Likert Scale of 1-5. There were as many as 100 respondents who participated in this study. The sampling technique used purposive sampling with the following criteria; respondents were BUMDes directors or BUMDes managers, and BUMDes that had been established for more than two years. Then, the hypotheses were tested using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS).
Findings: The results showcased that environmental uncertainty does not moderate the relationship between accountability and management commitment on organizational performance, while accountability and management commitment have a positive effect on organizational performance.
Practical implications: this research provides practical implications for organizations to increase the actualization of accountable principles through strong management commitment so that budgets can be managed effectively and efficiently.
Originality/value: This research investigate the moderating effect of environmental uncertainty on the influence of accountability and management commitment on the BUMDes performance.
Downloads
References
Ahyaruddin, M., & Akbar, R. (2016). The relationship between the use of a performance measurement system, organizational factors, accountability, and the performance of public sector organizations. Journal of indonesian economy and business, 31(1), 1-22. https://doi.org/10.22146/jieb.10317
Andari, I. G. A. R. D., Sulindawati, N. L. G. E., SE Ak, M., Atmadja, A. T., & SE, A. (2017). Optimalisasi Pengelolaan Pendapatan Asli Desa Untuk Meningkatkan Pembangunan Perekonomian Desa Pada Desa Pejarakan, Kecamatan Gerokgak, Kabupaten Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 7(1). https://doi.org/10.23887/jimat.v7i1.9674
Ashour, H. M., Elkhatib, W. F., Rahman, M. M., & Elshabrawy, H. A. (2020). Insights into the recent 2019 novel coronavirus (SARS-CoV-2) in light of past human coronavirus outbreaks. Pathogens, 9(3), 186. https://doi.org/10.3390/pathogens9030186
Cavalluzzo, K. S., & Ittner, C. D. (2004). Implementing performance measurement innovations: evidence from government. Accounting, organizations and society, 29(3-4), 243-267. https://doi.org/10.1016/S0361-3682(03)00013-8
Dewi, A. S. K. (2014). Peranan Badan Usaha Milik Desa (BUMDes) sebagai upaya dalam meningkatkan pendapatan asli desa (PADes) serta menumbuhkan perekonomian desa. Journal of rural and development, 5(1).
Dubnick, M. (2005). Accountability and the promise of performance: In search of the mechanisms. Public Performance & Management Review, 28(3), 376-417. https://www.jstor.org/stable/3381159
Duncan, R. B. (1972). Characteristics of organizational environments and perceived environmental uncertainty. Administrative Science Quarterly, 313-327. https://doi.org/10.2307/2392145
Fathmaningrum, E. S., & Mukti, G. B. (2019). Pengaruh Ketidakpastian Lingkungan, Akuntabilitas, Tekanan Eksternal, Pengendalian Internal, dan Komitmen Manajemen terhadap Penerapan Transparansi Pelaporan Keuangan (Studi Empiris Organisasi Perangkat Daerah Kabupaten dan Kota di DIY). Jurnal Sosial Ekonomi dan Humaniora, 5(2), 140-150.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European business review, 31(1), 2-24. https://doi.org/10.1108/EBR-11-2018-0203
Inman, R. A., & Green, K. W. (2021). Environmental uncertainty and supply chain performance: the effect of agility. Journal of Manufacturing Technology Management, 33(2), 239-258. https://doi.org/ 10.1108/jmtm-03-2021-0097
Irawan, T., Isa, C. R., & Alfan, E. (2023). The Impact of Digital Banking Adoption, Risk Management and Balanced Scorecard on Indonesian Banking Performance–A Conceptual Paper. Asian Journal of Accounting Perspectives, 97-115. https://doi.org/10.22452/AJAP.vol%2016.5
Jatmiko, B., Haya, B. S., & Utami, T. P. (2022). Enhancing Value for Money Performance in Local Government Organizations: The Role of Public Financial Accountability and Internal Control. Jurnal Reviu Akuntansi dan Keuangan, 12(2), 245-259. https://doi.org/10.22219/jrak.v12i2.22143
Kewo, C. L. (2017). The influence of internal control implementation and managerial performance on financial accountability local government in Indonesia. International Journal of Economics and Financial Issues, 7(1), 293-297.
Lestari, R. D. (2019). Analisis Pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan, Pengawasan Fungsional, dan Pelaporan Kinerja Terhadap Akuntabilitas Publik (Studi Empiris Pada OPD di Kabupaten Temanggung) Skripsi, Universitas Muhammadiyah Magelang.
Nadirsyah, N. (2008). Pengaruh basil audit ekstern dan komitmen manajemen terhadap keefektifan pengendalian intern dan kinerja keuangan perusahaan (Survei pada Emiten Manufaktur di Bursa Efek Jakarta). MAKSI, 8.
Novatiani, A., Rusmawan Kusumah, R., & Vabiani, D. P. (2019). Pengaruh transparansi dan akuntabilitas terhadap kinerja instansi pemerintah. Jurnal Ilmu Manajemen Dan Bisnis, 10(01). https://doi.org/ 10.17509/jimb.v10i1.15983
Nurviasari, R., & Riharjo, I. B. (2016). Pengaruh sistem informasi, komitmen manajemen, budaya organisasi terhadap akuntabilitas kinerja instansi pemerintah. Jurnal Ilmu dan Riset Akuntansi (JIRA), 5(4).
Pahlawi, L. A. I., & Fatonah, S. (2020). The role of leadership in improving performance through organization commitment, motivation and job satisfaction of village employees. Jurnal Manajemen Bisnis, 11(1), 105-120. https://doi.org/10.18196/mb.11191
Pratolo, S., Sofyani, H., & Maulidini, R. W. (2022). The roles of accountability and transparency on public trust in the village governments: The intervening role of COVID-19 handling services quality. Cogent Business & Management, 9(1), 2110648. https://doi.org/ 10.1080/23311975.2022.2110648
Rahim, M. R., & Rahim, S. (2019). Pengaruh partisipasi anggaran terhadap senjangan anggaran dengan asimetri informasi, ketidakpastian lingkungan, dan penekanan anggaran sebagai variabel moderasi. Jurnal Akuntansi Aktual, 5(3), 241-249. http://dx.doi.org/10.17977/um004v5i32019p241
Ridlwan, Z. (2015). Urgensi Badan Usaha Milik Desa (Bumdes) Dalam Pembangun Perekonomian Desa. Fiat Justisia, 8 (3), 424–440. https://doi.org/10.25041/fiatjustisia.v8no3.314
Rifai, A. A. (2019). Kontribusi Ketidakpastian Lingkungan dan Sistem Akuntansi Manajemen pada Kualitas Kinerja Manajerial Era Copid 19 UKM Pedagang jajanan Area Dago House kota Sukabumi: Manajemen Keuangan. Ekonomedia, 8(01), 100-1017.
Saputra, B. A., & Gunawan, B. (2023). Accountability And Internal Control Systems On The Quality Of Regional Equipment Organizational Reports With Organizational Commitment As Moderation. Journal of Multiperspectives on Accounting Literature, 1(1), 33-46. https://doi.org/10.22219/jameela.v1i1.27923
Sari, M. R. (2016). Pengaruh akuntabilitas, faktor organisasional, dan penggunaan sistem pengukuran kinerja terhadap kinerja organisasi. Jurnal Akuntansi dan Keuangan Indonesia, 13(2), 1.
Sihaloho, E. D. (2020). Dampak COVID-19 terhadap perekonomian Indonesia. Bandung (ID): Departemen Ilmu Ekonomi, Universitas Padjajaran.
Silvia, S. (2013). Pengaruh Keterbatasan Sistem Informasi, Komitmen Manajemen, Dan Otoritas Pengambilan Keputusan Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Empiris pada Satuan Kerja Perangkat Daerah di Kota Payakumbuh). Jurnal Akuntansi, 1(1).
Tahar, A., & Kuncahyo, H. H. (2020). Pengaruh komitmen organisasi, partisipasi penyusunan anggaran, dan kompensasi terhadap kinerja instansi pemerintah daerah. Reviu Akuntansi dan Bisnis Indonesia, 4(2), 46-56. https://doi.org/10.18196/rabin.v4i2.10707
Tahar, A., & Sofyani, H. (2020). Budgetary participation, compensation, and performance of local working unit: The intervening role of organizational commitment. Journal of Accounting and Investment, 21(1), 145-161. https://doi.org/10.18196/jai.2101142
Tomisa, M. E., & Syafitri, M. (2020). Pengaruh badan usaha milik desa terhadap pendapatan asli di desa Sukajadi Kecamatan Bukit Batu Kabupaten Bengkalis. IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, 9(1), 91-101. https://doi.org/10.46367/iqtishaduna.v9i1.219
Widaningsih, R. A., Sukristanta, S., & Kasno, K. (2020). Tantangan Bagi Organisasi dalam Mempertahankan Kinerja Pegawai Selama Pandemi Covid-19 di Indonesia. Al Tijarah, 6(3), 193-198. https://doi.org/10.21111/tijarah.v6i3.5813
Winfield, M. S. (2003). Industry self-inspection and compliance in the Ontario forest sector.
Wiprast, I. G. A. K. Y., SINARWATI, N. K., Herawati, N. T., & Ak, S. (2014). Pengaruh Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial Dengan Desentralisasi Dan Ketidakpastian Lingkungan Sebagai Variabel Pemoderasi (Studi Empiris Pada 15 SKPD Berupa Dinas Di Kabupaten Buleleng). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2(1). https://doi.org/10.23887/jimat.v2i1.2879
Wirnipin, K. S., Adiputra, I. M. P., SE, S., Si, M., Yuniarta, G. A., & AK, S. (2015). Pengaruh komitmen organisasi, budaya organisasi, dan akuntabilitas publik terhadap kinerja organisasi publik pada Rumah Sakit Umum Daerah Kabupaten Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3(1). https://doi.org/10.23887/jimat.v3i1.5235
Yaya, R., Nurdin, U., & Suryanto, R. (2022). The Performance of Village Owned Enterprises in Cianjur During the Covid-19 Pandemic and Factors that Influence Their Success. 3rd Annual Management, Business and Economics Conference (AMBEC 2021). https://doi.org/10.2991/978-94-6463-026-8_9
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Rizal Yaya, Refdy Belltonie
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
