Accountability and Management Commitment’s effects on Bumdes Performance during Covid-19 Pandemic: Does Environmental Uncertainty Matter?

Rizal Yaya; Refdy Belltonie

doi:10.22219/jrak.v14i2.33125

Authors

Rizal Yaya Universitas Muhammadiyah Yogyakarta
Refdy Belltonie Universitas Muhammadiyah Yogyakarta

DOI:

https://doi.org/10.22219/jrak.v14i2.33125

Keywords:

Accountability, Management Commitment, Environmental Uncertainty, Organizational Performance, BUMDes

Abstract

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

Download data is not yet available.

Author Biographies

Rizal Yaya, Universitas Muhammadiyah Yogyakarta

Department of Accounting, Universitas Muhammadiyah Yogyakarta

Refdy Belltonie, Universitas Muhammadiyah Yogyakarta

Department of Accounting, Universitas Muhamamdiyah Yogyakarta

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.

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).

Ashour, H.M., Elkhatib, W. F., Rahman, M. M., and Elshabrawy H. A. (2020), “Insights into the recent 2019 novel coronavirus (Sars-coV-2) in light of past human coronavirus outbreaks,” Pathogens, vol. 9, no. 3, hal. 1–15, 2020, doi: 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.

Davis, J. H., Schoorman, F. D., & Donaldson, L. (2018). Toward a stewardship theory of management. In Business Ethics and Strategy, Volumes I and II (pp. 473-500). Routledge.

Dewi, A. S. K. (2014) 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.

Duncan, R. B. (1972). Characteristics of organizational environments and perceived environmental uncertainty. Administrative science quarterly, 313-327.

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.

Ginanti, R.K. (2019). Kejelasan Sasaran Anggaran, Partisipasi Anggaran Terhadap Kinerja Manajerial Satuan Kerja Perangkat Daerah Dengan Komitmen Organisasi Dan Ketidakpastian Lingkungan Sebagai Variabel Pemoderasi (Studi Empiris Pada Satuan Kerja Perangkat Daerah.

Gunarto, M. (2014). Pengaruh Ketidakpastian Lingkungan Terhadap Orientasi Kewirausahaan Dan Dampaknya Terhadap Kinerja Perusahaan Pada UKM Di Kota Palembang. In Proseding Seminar Nasional: Economic Globalization Trend and Risk For Developing Country (pp. 1-16). Universitas Kriten Maranatha Bandung.

Hanoatubun, S. (2020). Dampak Covid–19 terhadap Prekonomian Indonesia. EduPsyCouns: Journal of Education, Psychology and Counseling, 2(1), 146-153..

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.

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) (Doctoral dissertation, Skripsi, Universitas Muhammadiyah Magelang).

Nadirsyah, N. (2008). Pengaruh Hasil Audit Ekstern Dan Komitmen Manajemen Terhadap Keefektifan Pengendalian Intern Dan Kinerja Keuangan Perusahaan (Survei pada Emiten Manufaktur di Bursa Efek Jakarta), Tesis MAKSI Universitas Dipenogoro.

Novatiani, A., Rusmawan Kusumah, R. W., & Vabiani, D. P. (2019). Pengaruh transparansi dan akuntabilitas terhadap kinerja instansi pemerintah. Jurnal Ilmu Manajemen Dan Bisnis, 10(01).

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.

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.

Ridlwan, Z. (2015). Urgensi Badan Usaha Milik Desa (Bumdes) Dalam Pembangun Perekonomian Desa. Fiat Justisia, 8 (3), 424–440.

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.

Sari, M. R. (2016). Pengaruh akuntabilitas, faktor organisasional, dan penggunaan sistem pengukuran kinerja terhadap kinerja organisasi. Jurnal akuntansi dan keuangan Indonesia, 13(2), 1.

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.

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.

Tjahjadi, B (2016). Pengaruh Opini Going Concern, Pertumbuhan, Financial Distress, Management Change, dan Ukuran Perusahaan Terhadap Auditor Switching yang Dimoderasi Oleh Reputasi Auditor. Akademi Akuntansi dan Perbankan Indonesia,” J. Ilm. Revenue, vol. 2, no. 2, hal. 142–154.

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.

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.

Winfield, M. and Benevides, H. (2003). Industry Self-Inspection and Compliance in the Ontario Forest Sector, March, pp. 91.

Wiprastini, I. G. A. K. Y., Sinarwati, N. K., Herawati, N. T., & Ak, S. E. (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).

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).

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. In 3rd Annual Management, Business and Economics Conference (AMBEC 2021) (pp. 80-91). Atlantis Press.