Peningkatan Akuntabilitas Keuangan BUMDes melalui Pemanfaatan Teknologi Informasi dan Praktik Penatausahaan

Authors

  • Asih Handayani Universitas Pamulang, Indonesia
  • Zulfa Rosharlianti Universitas Pamulang, Indonesia
  • Tsarina Zenabia Universitas Pamulang, Indonesia

DOI:

https://doi.org/10.57235/mantap.v4i2.9180

Keywords:

akuntabilitas keuangan, BUMDes, financial accountability, fraud

Abstract

BUMDes termasuk entitas yang rentan terhadap penyalahgunaan keuangan. Indonesian Corruption Watch (ICW) mencatat 77 kasus korupsi desa tahun 2024, yang mengindikasikan adanya kelemahan akuntabilitas keuangan pada entitas desa. Penelitian ini bertujuan menguji secara empiris bagaimana akuntabilitas keuangan dipengaruhi oleh penggunaan teknologi informasi dan pelaksanaan penatausahaan di BUMDes. Penelitian ini menggunakan pendekatan kuantitatif. Data primer diperoleh melalui kuesioner yang disebarkan kepada 434 pengelola BUMDes di Provinsi Banten yang dipilih menggunakan Teknik convenience sampling. Data dianalisis menggunakan perangkat lunak SPSS versi 26. Hasil pengujian statistik membuktikan bahwa penggunaan teknologi informasi dan pelaksanaan penatausahaan berpengaruh positif dan signifikan terhadap akuntabilitas keuangan BUMDes. Temuan menunjukkan bahwa pemanfaatan teknologi informasi bukan lagi sekedar pilihan melainkan keharusan bagi entitas dalam memitigasi risiko kecurangan. Lebih lanjut, struktur penatausahaan yang sistematis menciptakan struktur dan prosedur formal yang memfasilitasi transparansi dan akuntabilitas. Kedepannya BUMDes disarankan untuk mulai mengintegrasikan prosedur penatausahaan baku dengan sistem informasi yang memadai guna menjaga kepercayaan public.

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Published

2026-09-11

How to Cite

Asih Handayani, Zulfa Rosharlianti, & Tsarina Zenabia. (2026). Peningkatan Akuntabilitas Keuangan BUMDes melalui Pemanfaatan Teknologi Informasi dan Praktik Penatausahaan. Journal of Management Accounting, Tax and Production, 4(2), 329–338. https://doi.org/10.57235/mantap.v4i2.9180

Issue

Vol. 4 No. 2 (2024): September 2026

Section

Articles

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