Published: 2025-08-01
Pengaruh Good Governance Terhadap Kinerja Aparatur Pemerintah di Desa Pangden Kecamatan Tikala Kabupaten Toraja Utara
DOI: 10.35870/jemsi.v11i4.4430
Downloads
Abstract
The purpose of this study was to determine and analyze the extent to which the performance of the Pangden village government apparatus, Tikala District, North Toraja Regency is influenced by the implementation of good governance. This research is a quantitative study. The sampling technique used is purposive sampling. The data analysis used in this study is multiple linear regression using smartPLS 4. With a transparency t-statistic value of 3.319 and a P value of 0.001 and a legal rule t-statistic value of 3.457 with a p value of 0.001, the results of the analysis and testing concluded that there is a positive and significant influence between transparency and legal rules on the performance of the Pangden Village apparatus, Tikala District, North Toraja Regency. While accountability and participation have a negative effect on large performance, because of this accountability, there is a lack of financial information provided by the government to the public which can cause errors, so that the presence or absence of financial accountability does not affect public trust. While participation means that the community can play a real role through ideas or concepts, the level of community participation is still lacking in utilizing results and evaluations, so it is considered less than optimal.
Keywords
Good Governance ; Apparatus Performance ; Village Government Competence
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
-
Issue: Vol. 11 No. 4 (2025)
-
Section: Articles
-
Published: %750 %e, %2025
-
License: CC BY 4.0
-
Copyright: © 2025 Authors
-
DOI: 10.35870/jemsi.v11i4.4430
AI Research Hub
This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.
Jenianti
Universitas Kristen Duta Wacana, Daerah Istimewa yogyakarta, Indonesia.
Putriana Kristanti
Universitas Kristen Duta Wacana, Daerah Istimewa yogyakarta, Indonesia.
-
Addainuri, M. I., Abidin, M., & Suci, L. E. (2023). Analisis dampak governance terhadap pertumbuhan ekonomi di negara ASEAN. Jurnal Ilmiah Administrasi Publik dan Pembangunan, 14(2).
-
Burhanuddin, B., & Mamminanga, I. (2023). Pengaruh good governance terhadap prestasi kerja pegawai di Kantor Kecamatan Majauleng Kabupaten Wajo. Jurnal Rimba: Riset Ilmu Manajemen Bisnis Dan Akuntansi, 1(1), 01–12. https://doi.org/10.61132/rimba.v1i1.326.
-
Dumbi, R., & Dunggio, S. (n.d.). Penerapan good governance terhadap kinerja pegawai pada Kantor Kecamatan Bulila Kabupaten Gorontalo. The Effect of Good Governance Implementation on Employee Performance at the Bulila District Office, Gorontalo Regency.
-
Holipah, S., Sos, M., & Si. (2022). Pengaruh prinsip-prinsip good governance terhadap kualitas pelayanan publik di Kantor Kecamatan Sukaramikota Palembang. Jurnal, 17(2).
-
Jamal, Y., Mustanir, A., & Latif, A. (2020). Penerapan prinsip good governance terhadap aparatur desa dalam pelayanan publik di desa Ciro-Ciroe Kecamatan Watang Pulu Kabupaten Sidenreng Rappang. Vol. 8(Oktober).
-
Koordinator, K., Perekonomian, B., Nasional, K., & Governansi, K. (n.d.). DRAF 26 Desember 2021 pedoman umum governansi sektor publik Indonesia (PUG-SPI).
-
Kusumawati, R. E., & Yuliani, N. L. (2022). Pengaruh pemahaman peraturan pemerintah tentang dana desa, good government governance, kualitas sumber daya manusia, teknologi informasi terhadap kinerja aparatur pemerintah desa. Borobudur Accounting Review, 2(2).
-
Nada, A. N., & Khoiriawati, N. (n.d.). Pengaruh good governance dan pengendalian internal terhadap kinerja aparatur pemerintah desa pada Kecamatan Wonodadi. Jurnal Ilmiah Akuntansi dan Keuangan, 4(10).
-
Nainggolan, I. R. G., Lubis, P. K. D., Benediktus, R., & Simanjuntak, Y. (2024). Peran pengukuran kinerja sektor publik dalam mewujudkan good governance. Jurnal Intelek Insan Cendikia, 1.
-
Nurhidayat, S. T. I. S. (n.d.). Prinsip-prinsip good governance di Indonesia (Vol. 1, Issue 1).
-
Pratama, H. P., Teniro, A., Efendi, M., Zunafriesma, N., Studi Ilmu Administrasi Negara, P., & Ilmu Sosial dan Ilmu Politik, F. (2024). Pengaruh variabel good governance terhadap kinerja aparatur. Jurnal Ilmu Sosial dan Ilmu Administrasi Negara, 8(1).
-
Purnama Sari, R., Haryati, R., Lady Silvera, D., Author, C., Kunci, K., Aparatur Pemerintah Daerah, K., Keuangan Daerah, P., & Good Governance, P. (2023). Pengaruh kinerja aparatur pemerintah daerah dan pengelolaan keuangan daerah terhadap penerapan good governance (studi kasus di Kecamatan Koto Xi Tarusan). EPJA, 1(2). https://doi.org/10.31933/epja.v1i2.
-
Putri, N. A., & Yuliantoro, R. (2024). Pengaruh budaya organisasi, motivasi, pelatihan dan pengelolaan dana desa terhadap kinerja pemerintah desa berdasarkan persepsi aparatur desa. Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan, 2(2).
-
Saputro, G. (2021). Pengaruh pengendalian internal dan prinsip-prinsip good governance terhadap kinerja pegawai Kecamatan Tambaksari. Jurnal Ilmu dan Riset Akuntansi, 10(9).
-
Sirait, S. A., & Parhusip, P. T. (2022). Pengaruh penerapan good governance terhadap kinerja pengelolaan keuangan desa pada Kecamatan Silimakuta. Jurnal Ilmiah Akuntansi (JIMAT), 1(2).
-
Sirait, S. A., Lumban Gaol, R., & Parhusip, P. T. (2022). Pengaruh penerapan good governance terhadap kinerja pengelolaan keuangan desa pada Kecamatan Silimakuta. Seminar Nasional Manajemen dan Akuntansi (SMA), 1.
-
Susliyanti, E. D., & Binawati, E. (2020). Pengaruh akuntabilitas keuangan dan akuntabilitas kinerja terhadap kepercayaan dan kepuasan masyarakat atas penggunaan dana desa. Jurnal Bisnis dan Ekonomi, 11(1).
-
Tandibua', I., Idris, M., & Farida. (2024). Pengaruh penerapan akuntansi sektor publik terhadap akuntabilitas kinerja instansi pemerintah pada Badan Pendapatan Daerah Kabupaten Toraja Utara. Journal of Accounting, Finance and Sharia Accounting, 2(2).
-
Wafa, R., Basri, Y. M., & Desmiyawati, D. (n.d.). Studi empiris pada pemerintah desa di Kabupaten Pelalawan.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.