TEORI PERAN DAN KONSEP EXPECTATION-GAP FUNGSI PENGAWASAN DALAM PENGELOLAAN KEUANGAN DESA
DOI:
https://doi.org/10.24034/j25485024.y2018.v2.i4.3931Keywords:
teori peran, kesenjangan-harapan, fungsi pengawasan pengelolaan keuangan desa, badan permusyawaratan desaAbstract
ABSTRACT
Although the importance of supervisory function on village financial management in Indonesia cannot be debated, there is still some ambiguity in determining what the supervisors actually deliver as well as who the proper party that must do the supervisory. The purpose of this study is to empirically investigate the existence of a supervisory function expectation-gap on Indonesian village financial management. It is also aims at examining the relationship between the extent of supervisory function expected by the Village Consultative Body (Badan Permusyawaratan Desa—BPD) and its performance in supervising village governance. The data was collected through a self-administered questionnaire distributed to the members of BPD, village communities, Camat and the members of regional inspectorate of Buleleng Regency of Bali Province. The results of Mann-Whitney test reveal that there exists a BPD’s supervisory function expectation-gap between the members of BPD and (a) village communities regarding the existed duties and the unreasonable expected duties of BPD; (b) Camat regarding the non-existed duties of BPD; (c) regional inspectorate regarding the existed duties, the non-existed duties and the unreasonable expected duties of BPD. Furthermore, the results of Ordinal Regression analysis indicate a significantly positive relationship between the expectation degree of supervisory function perceived by members of BPD and their performance. The findings have implications for understanding the expectation-gap phenomenon on Indonesian village financial management supervisory and also on the design of capacity building programs initiatives for members of village governance supervisory institutions in Indonesia.
References
Agustina, L. 2009. Pengaruh Konflik Peran, Ketidakjelasan Peran, dan Kelebihan Peran terhadap Kepuasan Kerja dan Kinerja Audit (Penelitian pada Kantor Akuntan Publik yang Bermitra Dengan Kantor Akuntan Publik Big Four di Wilayah DKI Jakarta). Jurnal Akuntansi 1 (1):40-69.
Antara Bali. 2010. Polres Buleleng Tangani Korupsi 10 Kepala Desa 2010 [diakses pada 4 Desember 2017]. Tersedia di https://bali.antaranews.com/berita/5465/polres-buleleng-tangani-korupsi-10-kepala-desa.
Artini, M. B., I. P. G. Diatmika, and M. A. Prayudi. 2018. Pengaruh Akuntabilitas Publik, Kemampuan Kerja dan Pengawasan terhadap Kinerja Aparatur Pemerintah Desa (Studi Empiris pada Desa se-Kecamatan Seririt). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha 8 (2).
Badan Pengawasan Keuangan dan Pembangunan (BPKP). 2015. Waspadai Titik Kritis, Wujudkan Good Village Governance. Warta Pengawasan XXII:16-17.
Best, P. J., S. Buckby, and C. Tan. 2001. Evidence of the Audit Expectation Gap in Singapore. Managerial Auditing Journal 16 (3):134-144.
Biddle, B. J. 1986. Recent Developments in Role Theory. Annual Reviews Sociology 12:67-92.
Burney, L., and S. K. Widener. 2007. Strategic Performance Measurement Systems, Job-Relevant Information, and Managerial Behavioural Responses – Role Stress and Performance. Behavioral Research In Accounting 19 (1):43-69.
Chen, C.-K., and J. Hughes. 2004. Using Ordinal Regression Model to Analyze Student Satisfaction Questionnaires. IR Applications: Advanced Tools, Techniques, and Methodologies 42:1-13.
Deri, D. 2017. Peran Badan Permusyawaratan Desa (BPD) dalam Pengawasan Pengelolaan APBDes di Desa Senambah Kecamatan Muara Bengkal Kabupaten Kutai Timur In e-Journal Ilmu Pemerintahan, 121-132.
Ebimobowei, A., and O. J. Kereotu. 2011. Role Theory and the Concept of Audit Expectation Gap in South-South, Nigeria. Current Research Journal of Social Sciences 3 (6):445-452.
Elamir, E., and H. Sadeq. 2010. Ordinal Regression To Analyze Employees’ Attitudes Towards The Application Of Total Quality Management. Journal of Applied Quantitative Methods 4 (5):647-658.
Fauzan, A. 2010. Implementasi Peraturan Pemerintah Nomor 72 tahun 2005 tentang Desa terkait dengan Peran Badan Pemusyawaratan Desa dalam Penyusunan dan Penetapan Peraturan Desa di Kecamatan Wanasari Kabupaten Brebes. Tesis, Program Magister Hukum, Universitas Diponegoro, Semarang.
Fisher, R. T. 2001. Role Stress, the Type A Behaviour Pattern and External Auditor Job Satisfaction and Performance. Behavioral Research In Accounting 13 (1):143-170.
Ghozali, I. 2012. Aplikasi Analisis Multivariate dengan Program IBM SPSS 20. 6 ed. Semarang: Badan Penerbit Universitas Diponegoro.
Iyare, N. F. 2016. Ordinal Regression Model to Analyze Student Achievement Questionnaires in Barbados Public Secondary Schools. Imperial Journal of Interdisciplinary Research 2 (7):1420-1430.
Kahn, R. L., D. M. Wolfe, R. P. Quinn, J. D. Snoek, and R. A. Rosenthal. 1964. Organizational Stress. New York: Willey.
Kamel, L. E. 2009. For a Better Exploration of Metaverses as Consumer Experiences. In Virtual Social Identity and Consumer Behavior, edited by N. T. Wood and M. R. Solomon. New York: M.E. Sharpe, Inc.
Linton, R. 1936. The Study of Man. New York: Appleton-Century.
Masoud, N. 2017. An Empirical Study of Audit Expectation-performance Gap: The Case of Libya. Research in International Business and Finance 4 (12):1-21.
Mead, G. H. 1934. Mind. Self and Society. Chicago: Univ. Chicago Press.
Moreno, C. L. 1934. Who Shall Survive? Washington, DC: Nervous and Mental Dis. Publ.
Muslih, F., and Firmansyah. 2015. MODUL PELATIHAN: Pengawasan Pembangunan dan Keuangan Desa. edited by M. Rukmini, S. D. Utomo and M. Rostanty. Jeneponto: PATTIRO JEKA.
Nachar, N. 2008. The Mann‐Whitney U: A Test for Assessing Whether Two Independent Samples Come from the Same Distribution. Tutorials in Quantitative Methods for Psychology 4 (1):13-20.
Pongsapan, R. 2012. The Audit Expectation Gap in Indonesian Public Sector. Jurnal Integrasi 4 (1):1-15.
Porter, B., C. Ó. hÓgartaigh, and R. Baskerville. 2012. Audit Expectation-Performance Gap Revisited: Evidence from New Zealand and the United Kingdom, Part 1: The Gap in New Zealand and the United Kingdom in 2008. International Journal of Auditing 16 (2):101-129.
Prasetya, I. K. Y. B., M. A. Prayudi, and I. P. G. Diatmika. 2018. Pengaruh Kompetensi Sumber Daya, Pemahaman, dan Pengawasan terhadap Kualitas Sistem Keuangan Desa di Kabupaten Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha 8 (2).
Radar Buleleng. 2017. Diduga Korupsi, Perbekel Dencarik Ditahan 2017 [diakses pada 4 Desember 2017]. Tersedia di https://www.jawapos.com/radarbali/read/2017/11/07/25116/diduga-korupsi-perbekel-dencarik-ditahan.
Republik Indonesia. 2008. Peraturan Menteri Dalam Negeri Nomor 7 Tahun 2008 tentang Pedoman Tata Cara Pengawasan atas Penyelenggaraan Pemerintahan Desa. Jakarta.
———. 2016. Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 110 Tahun 2016 tentang Badan Permusyawaratan Desa. Jakarta.
Satriadi, N. 2013. Pengaruh Peran Badan Pemusyawaratan Desa dalam Pembentukan Peraturan Desa dengan Keluarnya Undang Undang Nomor 32 Tahun 2004 tentang Pemerintahan daerah. In E-Jurnal Ilmiah Universitas Mataram.
Srikanth, P. B., and M. G. Jomon. 2013. Role Ambiguity and Role Performance Effectiveness: Moderating the Effect of Feedback Seeking Behaviour. Asian Academy of Management Journal 18 (2):105-127.
Sugiyono. 2012. Metode Penelitian Bisnis. Bandung: Alfabeta.
Warsono, H., and R. Ruksamin. 2014. The Obstacles of Implementation of Village Allocation Fund Program in the North Konawe Southeast Sulawesi. Journal of Management and Sustainability 4 (3):175-183.
Williams, C. 2007. Research Methods. Journal of Business & Economic Research 5 (2):65-72.
