Analisis Tingkat Kepercayaan Masyarakat: Kualitas Personal dan Relasional Perangkat Desa dalam Pengelolaan Dana

https://doi.org/10.35912/sakman.v5i1.4130
Published: Jul 5, 2025

Abstract:

Purpose: This study aims to analyse the level of public trust in village officials in the management of village funds, focusing on personal and relational aspects.

Methodology/ Approach: The research uses a quantitative method with a population of all residents of Village X aged 17 years and above, and a sample of 112 people selected through random sampling. Data were collected using a trust scale that had been tested for validity and reliability.

Results: The regression analysis results show that benevolence (? = 0,401) and competence (? = 0,335) from the personal quality aspect have a significant effect on trust, contributing 42.5%. However, integrity did not show a significant effect. From the relational quality aspect, only closeness was significant (p<0.05), while support and reciprocity had no effect.

Limitations: This study has limitations in developing the concepts of integrity, support, and reciprocity effectively, and has not yet comprehensively explored other factors such as transparency and accountability. The generalization of the study's results is also limited due to the sample size, which is not large enough or representative.

Contribution: This study concludes that the personal and relational qualities of village officials play an important role in building public trust, but the integrity and support of village officials need improvement for more transparent and accountable village fund management.

Keywords:
1. Integrity
2. Reciprocity
3. Support
4. Trust
5. Village-funds
6. Village-officials
Authors:
1 . Muhardiana Wa Ode
2 . La Ode Anto
3 . Tuti Dharmawati
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How to Cite
Wa Ode, M., Anto, L. O. ., & Dharmawati, T. . (2025). Analisis Tingkat Kepercayaan Masyarakat: Kualitas Personal dan Relasional Perangkat Desa dalam Pengelolaan Dana. Studi Akuntansi, Keuangan, Dan Manajemen, 5(1), 1–13. https://doi.org/10.35912/sakman.v5i1.4130
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Vol. 5 No. 1 (2025): Juli
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References

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    Dewi, L. P., Sunaryo, K., & Yulianti, R. (2022). PENGARUH KOMPETENSI APARATUR, MORALITAS INDIVIDU, BUDAYA ORGANISASI, PRAKTIK AKUNTABILITAS, DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA (Studi Empiris Pada Desa di Kecamatan Prambanan, Klaten). Jurnal Akuntansi Trisakti, 9(2), 327–340. https://doi.org/10.25105/jat.v9i2.13870

    Dewi, N. M. A. M., & Sudiana, I. W. (2022). Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa. Hita Akuntansi Dan Keuangan, 3(2), 85–95. https://doi.org/10.32795/hak.v3i2.2430

    Faturochman, F., Minza, W. M., & Firmansyah, M. R. (2020). Trust and Trustworthiness of Friendship Relation In Yogyakarta and Makassar. Jurnal Psikologi, 47(2), 75. https://doi.org/10.22146/jpsi.44827

    Ferida, A., Alfian, M., & Majid, N. F. (2023). FAKTOR TERJADINYA TINDAK KECURANGAN PENGELOLAAN DANA DESA DENGAN PENGGUNAAN SISKEUDES SEBAGAI VARIABEL MEDIASI (STUDI PADA PERANGKAT DESA SE KABUPATEN TEGAL). Kompartemen?: Jurnal Ilmiah Akuntansi, 20(2), 315. https://doi.org/10.30595/kompartemen.v20i2.13966

    Firmansyah, M. R., Amelia, R., Jamil, R. A., Faturochman, F., & Minza, W. M. (2019). BENEVOLENCE, COMPETENCY, AND INTEGRITY: WHICH IS MORE INFLUENTIAL ON TRUST IN FRIENDSHIPS? Jurnal Psikologi, 18(1), 91. https://doi.org/10.14710/jp.18.1.91-105

    Firmansyah, M. R., Faturochman, F., & Minza, W. M. (2021). Do closeness, support, and reciprocity influence trust in friendship? Jurnal Psikologi Sosial, 19(1), 59–68. https://doi.org/10.7454/jps.2021.07

    Hariri, A., & Dedy Stansyah. (2023). Existence of the Government Internal Supervisory Inspectorate (APIP) as an Internal Supervisor of Local Government. Law and Justice, 8(2), 165–175. https://doi.org/10.23917/laj.v8i2.2284

    Hosmer, L. T. (1995). Trust: The Connecting Link between Organizational Theory and Philosophical Ethics. The Academy of Management Review, 20(2), 379. https://doi.org/10.2307/258851

    Kompas.(2019). Jadi Tersangka Korupsi Dana Desa, Begini Cara Kades di Jombang Meraup Uang Negara. Disadur dari: https://regional.kompas.com/read/2019/08/31/09095191/jadi-tersangka-korupsi-dana-desa-begini-cara-kades-di-jombang-meraup-uang?page=all.

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    Kuncahyo, H. D., & Dharmakarja, I. G. M. A. (2022). Pengaruh Kompetensi, Peran Aparat Desa, Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Keuangan Desa Di Kecamatan Mojogedang Karanganyar Jawa Tengah. Akuntansiku, 1(4), 299–319. https://doi.org/10.54957/akuntansiku.v1i4.316

    Kurniawan, R., Junaidi, J., & Muhammad, M. (2020). Analysis of Village Fund Supervision in Gampong Geulumpang Tujoh, Matangkuli District (Study at the Inspectorate of North Aceh Regency). Transparansi?: Jurnal Ilmiah Ilmu Administrasi, 3(2), 101–108. https://doi.org/10.31334/transparansi.v3i2.1139

    Leblang, D., Smith, M. D., & Wesselbaum, D. (2022). The effect of trust on economic performance and financial access. Economics Letters, 220, 110884. https://doi.org/10.1016/j.econlet.2022.110884

    Levi, M., & Stoker, L. (2000). Political Trust and Trustworthiness. Annual Review of Political Science, 3(1), 475–507. https://doi.org/10.1146/annurev.polisci.3.1.475

    Li, F., & Betts, S. C. (2011). Trust: What It Is And What It Is Not. International Business & Economics Research Journal (IBER), 2(7). https://doi.org/10.19030/iber.v2i7.3825

    Machfiroh, I. S. (2019). AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI DESA BENUA TENGAH. Jurnal Riset Akuntansi Politala, 1(1), 14–21. https://doi.org/10.34128/jra.v1i1.5

    Mayer, R. C., Davis, J. H., & Schoorman, F. D. (1995). An Integrative Model of Organizational Trust. The Academy of Management Review, 20(3), 709. https://doi.org/10.2307/258792

    Moreno, Á., Tench, R., & Verhoeven, P. (2021). Trust in Public Relations in the Age of Mistrusted Media: A European Perspective. Publications, 9(1), 7. https://doi.org/10.3390/publications9010007

    Mustaufiq, M., Sultan, L., Ridwan, Muh. S., & Hasan, H. (2024). THE SUPERVISION OF THE INTERNAL GOVERNMENT INTERNAL SUPERVISORY APPARATUS (APIP) ON THE ABUSE OF AUTHORITY IN GOVERNMENTAL POSITIONS IN JENEPONTO REGENCY. ANAYASA?: Journal of Legal Studies, 2(1), 56–74. https://doi.org/10.61397/ays.v2i1.192

    Nasrudin, T., & Firmansyah, A. (2024). Menutup celah korupsi: Evaluasi pengawasan APIP dalam pengelolaan dana desa di Indonesia. Akuntansiku, 3(4), 243–250. https://doi.org/10.54957/akuntansiku.v3i4.1173

    Rahmawati, R., Heriana, T., Diana Sari, M., Dewi, S., & Almas, N. (2023). Akuntabilitas Pengelolaan Dana Desa: Kompetensi Aparatur, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Internal. Jurnal Minfo Polgan, 12(1), 1533–1542. https://doi.org/10.33395/jmp.v12i1.12881

    Six, B., Van Zimmeren, E., Popa, F., & Frison, C. (2015). Trust and social capital in the design and evolution of institutions for collective action. International Journal of the Commons, 9(1), 151. https://doi.org/10.18352/ijc.435

    Tribunews.(2022). Korupsi Dana Desa, Bendahara Desa di Blitar Jatim Ini Ungkapkan Alasan Ini. Disadur daari: https://www.tribunnews.com/regional/2022/03/21/korupsi-dana-desa-bendahara-desa-di-blitar-jatim-ini-ungkapkan-alasan-ini.

    Tribunkalteng.com. (2023). Korupsi Dana Desa Capai Rp 1 M, ASN di Kukar Kaltim jadi Tersangka, Terancam Penjara 15 Tahun. Disadur dari: https://kalteng.tribunnews.com/2023/06/21/korupsi-dana-desa-capai-rp-1-m-asn-di-kukar-kaltim-jadi-tersangka-terancam-penjara-15-tahun.

    Van De Walle, S., & Six, F. (2014). Trust and Distrust as Distinct Concepts: Why Studying Distrust in Institutions is Important. Journal of Comparative Policy Analysis: Research and Practice, 16(2), 158–174. https://doi.org/10.1080/13876988.2013.785146

    Verhoest, K., Latusek, D., Six, F., Maman, L., Papadopoulos, Y., Schomaker, R. M., & Trondal, J. (2024). Trust and distrust in public governance settings: Conceptualising and testing the link in regulatory relations. Journal of Trust Research, 14(2), 127–156. https://doi.org/10.1080/21515581.2024.2383918

    Wang, M. (2019). Social Integrity and the Cost of Equity Capital. Open Journal of Business and Management, 07(01), 229–244. https://doi.org/10.4236/ojbm.2019.71016

    Wang, X., & Li, H. (2019). Positive Interaction Between Government and Society in the Innovation of Grassroots Social Governance. Proceedings of the 2nd International Conference on Economy, Management and Entrepreneurship (ICOEME 2019). https://doi.org/10.2991/icoeme-19.2019.68

    Wirawan, R. F., & Yaya, R. (2024). Pengaruh Akuntabilitas, Transparansi dan Keadilan terhadap Kepercayaan Masyarakat pada Pemerintah Desa: Apakah Kepuasan Masyarakat Memediasi? Reviu Akuntansi Dan Bisnis Indonesia, 8(1), 87–104. https://doi.org/10.18196/rabin.v8i1.20334

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  2. Dewi, L. P., Sunaryo, K., & Yulianti, R. (2022). PENGARUH KOMPETENSI APARATUR, MORALITAS INDIVIDU, BUDAYA ORGANISASI, PRAKTIK AKUNTABILITAS, DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA (Studi Empiris Pada Desa di Kecamatan Prambanan, Klaten). Jurnal Akuntansi Trisakti, 9(2), 327–340. https://doi.org/10.25105/jat.v9i2.13870
  3. Dewi, N. M. A. M., & Sudiana, I. W. (2022). Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa. Hita Akuntansi Dan Keuangan, 3(2), 85–95. https://doi.org/10.32795/hak.v3i2.2430
  4. Faturochman, F., Minza, W. M., & Firmansyah, M. R. (2020). Trust and Trustworthiness of Friendship Relation In Yogyakarta and Makassar. Jurnal Psikologi, 47(2), 75. https://doi.org/10.22146/jpsi.44827
  5. Ferida, A., Alfian, M., & Majid, N. F. (2023). FAKTOR TERJADINYA TINDAK KECURANGAN PENGELOLAAN DANA DESA DENGAN PENGGUNAAN SISKEUDES SEBAGAI VARIABEL MEDIASI (STUDI PADA PERANGKAT DESA SE KABUPATEN TEGAL). Kompartemen?: Jurnal Ilmiah Akuntansi, 20(2), 315. https://doi.org/10.30595/kompartemen.v20i2.13966
  6. Firmansyah, M. R., Amelia, R., Jamil, R. A., Faturochman, F., & Minza, W. M. (2019). BENEVOLENCE, COMPETENCY, AND INTEGRITY: WHICH IS MORE INFLUENTIAL ON TRUST IN FRIENDSHIPS? Jurnal Psikologi, 18(1), 91. https://doi.org/10.14710/jp.18.1.91-105
  7. Firmansyah, M. R., Faturochman, F., & Minza, W. M. (2021). Do closeness, support, and reciprocity influence trust in friendship? Jurnal Psikologi Sosial, 19(1), 59–68. https://doi.org/10.7454/jps.2021.07
  8. Hariri, A., & Dedy Stansyah. (2023). Existence of the Government Internal Supervisory Inspectorate (APIP) as an Internal Supervisor of Local Government. Law and Justice, 8(2), 165–175. https://doi.org/10.23917/laj.v8i2.2284
  9. Hosmer, L. T. (1995). Trust: The Connecting Link between Organizational Theory and Philosophical Ethics. The Academy of Management Review, 20(2), 379. https://doi.org/10.2307/258851
  10. Kompas.(2019). Jadi Tersangka Korupsi Dana Desa, Begini Cara Kades di Jombang Meraup Uang Negara. Disadur dari: https://regional.kompas.com/read/2019/08/31/09095191/jadi-tersangka-korupsi-dana-desa-begini-cara-kades-di-jombang-meraup-uang?page=all.
  11. Kompas.(2022). 4 Aparat Desa di Bangkalan Bersekongkol Gelapkan Dana Desa Rp587 juta. Disadur dari: https://surabaya.kompas.com/read/2022/07/16/070833778/4-aparat-desa-di-bangkalan-bersekongkol-gelapkan-dana-desa-rp-587-juta
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  13. Kurniawan, R., Junaidi, J., & Muhammad, M. (2020). Analysis of Village Fund Supervision in Gampong Geulumpang Tujoh, Matangkuli District (Study at the Inspectorate of North Aceh Regency). Transparansi?: Jurnal Ilmiah Ilmu Administrasi, 3(2), 101–108. https://doi.org/10.31334/transparansi.v3i2.1139
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  15. Levi, M., & Stoker, L. (2000). Political Trust and Trustworthiness. Annual Review of Political Science, 3(1), 475–507. https://doi.org/10.1146/annurev.polisci.3.1.475
  16. Li, F., & Betts, S. C. (2011). Trust: What It Is And What It Is Not. International Business & Economics Research Journal (IBER), 2(7). https://doi.org/10.19030/iber.v2i7.3825
  17. Machfiroh, I. S. (2019). AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI DESA BENUA TENGAH. Jurnal Riset Akuntansi Politala, 1(1), 14–21. https://doi.org/10.34128/jra.v1i1.5
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  19. Moreno, Á., Tench, R., & Verhoeven, P. (2021). Trust in Public Relations in the Age of Mistrusted Media: A European Perspective. Publications, 9(1), 7. https://doi.org/10.3390/publications9010007
  20. Mustaufiq, M., Sultan, L., Ridwan, Muh. S., & Hasan, H. (2024). THE SUPERVISION OF THE INTERNAL GOVERNMENT INTERNAL SUPERVISORY APPARATUS (APIP) ON THE ABUSE OF AUTHORITY IN GOVERNMENTAL POSITIONS IN JENEPONTO REGENCY. ANAYASA?: Journal of Legal Studies, 2(1), 56–74. https://doi.org/10.61397/ays.v2i1.192
  21. Nasrudin, T., & Firmansyah, A. (2024). Menutup celah korupsi: Evaluasi pengawasan APIP dalam pengelolaan dana desa di Indonesia. Akuntansiku, 3(4), 243–250. https://doi.org/10.54957/akuntansiku.v3i4.1173
  22. Rahmawati, R., Heriana, T., Diana Sari, M., Dewi, S., & Almas, N. (2023). Akuntabilitas Pengelolaan Dana Desa: Kompetensi Aparatur, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Internal. Jurnal Minfo Polgan, 12(1), 1533–1542. https://doi.org/10.33395/jmp.v12i1.12881
  23. Six, B., Van Zimmeren, E., Popa, F., & Frison, C. (2015). Trust and social capital in the design and evolution of institutions for collective action. International Journal of the Commons, 9(1), 151. https://doi.org/10.18352/ijc.435
  24. Tribunews.(2022). Korupsi Dana Desa, Bendahara Desa di Blitar Jatim Ini Ungkapkan Alasan Ini. Disadur daari: https://www.tribunnews.com/regional/2022/03/21/korupsi-dana-desa-bendahara-desa-di-blitar-jatim-ini-ungkapkan-alasan-ini.
  25. Tribunkalteng.com. (2023). Korupsi Dana Desa Capai Rp 1 M, ASN di Kukar Kaltim jadi Tersangka, Terancam Penjara 15 Tahun. Disadur dari: https://kalteng.tribunnews.com/2023/06/21/korupsi-dana-desa-capai-rp-1-m-asn-di-kukar-kaltim-jadi-tersangka-terancam-penjara-15-tahun.
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  27. Verhoest, K., Latusek, D., Six, F., Maman, L., Papadopoulos, Y., Schomaker, R. M., & Trondal, J. (2024). Trust and distrust in public governance settings: Conceptualising and testing the link in regulatory relations. Journal of Trust Research, 14(2), 127–156. https://doi.org/10.1080/21515581.2024.2383918
  28. Wang, M. (2019). Social Integrity and the Cost of Equity Capital. Open Journal of Business and Management, 07(01), 229–244. https://doi.org/10.4236/ojbm.2019.71016
  29. Wang, X., & Li, H. (2019). Positive Interaction Between Government and Society in the Innovation of Grassroots Social Governance. Proceedings of the 2nd International Conference on Economy, Management and Entrepreneurship (ICOEME 2019). https://doi.org/10.2991/icoeme-19.2019.68
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