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ERROR: type should be string, got "https://doi.org/10.37904/metal.2020.3647 https://doi.org/10.37904/metal.2020.3647 Abstract Appropriate maintenance of machinery and production equipment allows for smooth production, eliminates \ndowntime related to failures, improves work safety and improves the productivity of an enterprise. Well-\nfunctioning machines allow for production of high-quality products. This is an important topic especially in \nenterprises of the metallurgical industry due to the specificity. They usually work in system 24/7, what is more, \nmachines and devices are used in the most effective way possible. In addition, an important factor is the ability \nto produce products with appropriate quality parameters, because many of these products are used, e.g. in \nvarious machines, vehicles, constructions or buildings. The purpose of the paper was to assess the production \ndevices of one of the rolling mills in Poland in terms of its condition and use. Chosen technical and \ntechnological indicators typical of metallurgical enterprises were used for this assessment. This research \ncovered 5 consecutive years. Slight fluctuations in the values of the research indicators were noted, which is \nwhy the machine breaks were additionally examined. Keywords: Rolling mill, production equipment, modernity, productivity ASSESSMENT OF PRODUCTION EQUIPMENT OF CHOSEN ROLLING MILL IN POLAND \n1Manuela INGALDI, 2Magdalena MAZUR \n1Czestochowa University of Technology, Faculty of Management, Czestochowa, Poland, EU, \nmanuela.ingaldi@wz.pcz.pl; manuela@gazeta.pl \n1Czestochowa University of Technology, Faculty of Management, Czestochowa, Poland, EU, \nmagdalena.mazur@wz.pcz.pl 1Czestochowa University of Technology, Faculty of Management, Czestochowa, Poland, EU, \nmanuela.ingaldi@wz.pcz.pl; manuela@gazeta.pl \n1Czestochowa University of Technology, Faculty of Management, Czestochowa, Poland, EU, \nmagdalena.mazur@wz.pcz.pl https://doi.org/10.37904/metal.2020.3647 ESSMENT OF PRODUCTION EQUIPMENT OF CHOSEN ROLLING MILL IN POLAN ASSESSMENT OF PRODUCTION EQUIPMENT OF CHOSEN ROLLING MILL IN POLAND\n1Manuela INGALDI, 2Magdalena MAZUR \n1Czestochowa University of Technology, Faculty of Management, Czestochowa, Poland, EU, \nmanuela.ingaldi@wz.pcz.pl; manuela@gazeta.pl \n1Czestochowa University of Technology, Faculty of Management, Czestochowa, Poland, EU, \nmagdalena.mazur@wz.pcz.pl May 20th - 22nd 2020, Brno, Czech Republic, EU 1. \nINTRODUCTION The maintenance department, which is responsible for maintaining the suitability of equipment for carrying out \nproduction processes, is part of every production system. Currently, this department is also part of the analysis \nof the effectiveness of processes that are part of the overall efficiency of implemented manufacturing \nprocesses [1]. The basic issue in this respect is the TPM concept, which includes the tasks of maintaining \nequipment for operation in processes, supervising the efficiency indicators of these machines, and the direct \nimpact on the production capacity and productivity of manufacturing processes [2,3]. The TPM system is one \nof the foundations of the Lean Management concept, which is based on the elimination of basic types of waste, \nalso those related to the operation of machinery and production equipment [4]. The technical condition and quality of used machines and devices directly affect the downtime in the \nimplementation of the production schedule. This element of waste in the production system has a significant \nimpact on the implementation of the assumed production plan and on the flexibility function of organized \nproduction process. Therefore, properly prepared strategies for the maintenance of machines is the basis for \nmaintaining the production capacity of the system for the production and realizations of orders in the planned \ntime periods [5]. The importance of machine maintenance strategies is enhanced by the high level of high-\nscale production automation and mechanization as well as the long service life of the used equipment [6,7]. Taking into account these elements and their importance, maintenance is the basis deciding about \nmanufacturing capabilities, but in accordance with the principles of Lean Management, they are also subject \nto the principles of optimization and adequate efficiency of operations that apply to all corporate resources, May 20th - 22nd 2020, Brno, Czech Republic, EU without exception. The main idea related to maintenance is to prepare parts and machines to do what is \nrequired in the allocated time and sizes, and to do it with less resources [8,9]. without exception. The main idea related to maintenance is to prepare parts and machines to do what is \nrequired in the allocated time and sizes, and to do it with less resources [8,9]. The TPM concept uses two basic indicators. Firstly, it is focused on minimizing waste in the production and \noperation of equipment from the point of view of the use of production capacities that have been planned. 1. \nINTRODUCTION Secondly, it focuses on the quality of created products, where the main goal is to achieve a zero level of \nproduct defects [10]. These two elements still allow reducing the amount of production scrap or reducing the \ndefect rate, no breakdown, no accidents, no waste during the process or replacement [11]. Numerous \npublications based on the implementation and use of the TPM concept show the benefits for the production \nsystem in terms of eliminating waste of time (according to the number of breakdowns as well as the number \nof production defects and the resulting corrective actions). Monitoring and calculating the main indicator of the \nefficiency and productivity of the use of the machine park also gives the company information at what stage of \nthe strategy implementation is, where weak points in the organization of production are, and as a consequence \nof further analysis also about way of possible improvement [12,13]. Metallurgical enterprises belong to those enterprises that work in a continuous system, which means that \nproduction devices are used 24/7. Maintenance and repairs of machines must be properly planned so as not \nto cause too long stoppages in production and reduction of the company's productivity and efficiency. The purpose of the paper was to assess the production devices of one of the rolling mills in Poland in terms of \nits condition and use. Chosen technical and technological indicators typical of metallurgical enterprises were \nused for this assessment. This research covered 5 consecutive years. 2. \nMETHODOLOGY An assessment of the rolling mill production equipment in one of the steelwork in Poland was conducted. The \nindicators for the research were chosen from the point of view of the specificity of the operation in the research \nenterprise and collected data. The estimation of the technical work equipment, which is used in the structures \nof the enterprise, illustrates the dependence of the replacement value of the machine park and labor inputs as \nwell as the work efficiency achieved with the use of these resources. This indicator is the result element of the \nimplemented TPM strategy and the principles of maintaining machinery and equipment in the technological \nline. The technical work equipment is the most general and most common indicator showing the technical level \nof an enterprise. This indicator is the ratio of value of fixed production assets to the number of employees [14]: 𝑇𝑒𝑐ℎ𝑛𝑖𝑐𝑎𝑙 𝑤𝑜𝑟𝑘 𝑒𝑞𝑢𝑖𝑝𝑚𝑒𝑛𝑡=\n𝑣𝑎𝑙𝑢𝑒 𝑜𝑓 𝑓𝑖𝑥𝑒𝑑 𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑜𝑛 𝑎𝑠𝑠𝑒𝑡𝑠\n𝑒𝑚𝑝𝑙𝑜𝑦𝑚𝑒𝑛𝑡 𝑇𝑒𝑐ℎ𝑛𝑖𝑐𝑎𝑙 𝑤𝑜𝑟𝑘 𝑒𝑞𝑢𝑖𝑝𝑚𝑒𝑛𝑡=\n𝑣𝑎𝑙𝑢𝑒 𝑜𝑓 𝑓𝑖𝑥𝑒𝑑 𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑜𝑛 𝑎𝑠𝑠𝑒𝑡𝑠\n𝑒𝑚𝑝𝑙𝑜𝑦𝑚𝑒𝑛𝑡 𝑇𝑒𝑐ℎ𝑛𝑖𝑐𝑎𝑙 𝑤𝑜𝑟𝑘 𝑒𝑞𝑢𝑖𝑝𝑚𝑒𝑛𝑡=\n𝑣𝑎𝑙𝑢𝑒 𝑜𝑓 𝑓𝑖𝑥𝑒𝑑 𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑜𝑛 𝑎𝑠𝑠𝑒𝑡𝑠\n𝑒𝑚𝑝𝑙𝑜𝑦𝑚𝑒𝑛𝑡 𝑚𝑒𝑛𝑡=\n𝑣𝑎𝑙𝑢𝑒 𝑜𝑓 𝑓𝑖𝑥𝑒𝑑 𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑜𝑛 𝑎𝑠𝑠𝑒𝑡𝑠\n𝑒𝑚𝑝𝑙𝑜𝑦𝑚𝑒𝑛𝑡\n \n \n \n \n \n \n (1) (1) The numerator \"may include all fixed assets or only the so-called active part of fixed assets (machinery and \ntechnical equipment without buildings)\" [15]. This part of the analysis of production resources is related to \ntechnical progress that may occur in the enterprise. The increase in value of equipment enhances the \nproduction force and in some way facilitates human work, which is expressed in higher productivity. When assessing the productivity of fixed assets or production assets, the research focuses primarily on \nassessing the relationship between fixed assets and the volume of production. Therefore, an important \nindicator that presents the efficiency relationship is the indicator showing the ratio of achieved production \neffects per 1 PLN of fixed assets involved in the production process [14]: 𝑃𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑣𝑖𝑡𝑦 𝑜𝑓 𝑓𝑖𝑥𝑒𝑑 𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑜𝑛 𝑎𝑠𝑠𝑒𝑡𝑠=\n𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑜𝑛\n𝑎𝑣𝑒𝑟𝑎𝑔𝑒 𝑣𝑎𝑙𝑢𝑒 𝑜𝑓 𝑓𝑖𝑥𝑒𝑑 𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑜𝑛 𝑎𝑠𝑠𝑒𝑡𝑠 \n \n \n \n (2) 3. \nRESULTS Table 1 presents summary of calculated indicators in the research period. To calculate these indicators, the \nvalue of production machinery and equipment of the chosen rolling mill was taken into account. Table 1 Summary of indicators in the research period [own study] Table 1 Summary of indicators in the research period [own study] \nIndicator \nYear 1 \nYear 2 \nYear 3 \nYear 4 \nYear 5 \nTechnical work equipment [PLN/person] \n509453.42 469646.47 398311.98 339327.97 299302.57 \nProductivity of fixed production assets [kg/PLN] \n2.49 \n2.62 \n3.66 \n4.82 \n4.25 \nFixed production assets involvement indicator [PLN/Mg] \n400.90 \n381.10 \n273.47 \n207.36 \n235.17 \nWorking time indicator for production equipment \n0.787 \n0.787 \n0.813 \n0.762 \n0.687 \nBreaks time indicator for production equipment \n0.213 \n0.213 \n0.187 \n0.238 \n0.313 In the case of the research rolling mill, the technical work equipment was systematically decreasing. This was \nrelated to changes in the means of production, as there were no major changes in the volume of employment. That is why this situation was related only to the general aging of the machine park and the lack of new \ninvestments in recent years. In the case of the research rolling mill, the technical work equipment was systematically decreasing. This was \nrelated to changes in the means of production, as there were no major changes in the volume of employment. That is why this situation was related only to the general aging of the machine park and the lack of new \ninvestments in recent years. In the case of the research rolling mill, the technical work equipment was systematically decreasing. This was \nrelated to changes in the means of production, as there were no major changes in the volume of employment. That is why this situation was related only to the general aging of the machine park and the lack of new \ninvestments in recent years. Productivity of fixed production assets and fixed production assets involvement indicator deserve a lot of \nattention. Despite a clear decrease in the value of production assets, these changes do not coincide with \nchanges in the production volume. What's more, it is possible to notice a continuous increase in productivity, \nexcept for last year of research period, when small decrease of the indicator was observed. This means that \ndespite the decrease in the value of production means and the lack of investment, the rolling mill is able to \nproduce the high amount of products. 𝑃𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑣𝑖𝑡𝑦 𝑜𝑓 𝑓𝑖𝑥𝑒𝑑 𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑜𝑛 𝑎𝑠𝑠𝑒𝑡𝑠=\n𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑜𝑛\n𝑎𝑣𝑒𝑟𝑎𝑔𝑒 𝑣𝑎𝑙𝑢𝑒 𝑜𝑓 𝑓𝑖𝑥𝑒𝑑 𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑜𝑛 𝑎𝑠𝑠𝑒𝑡𝑠 (2) Fixed production assets involvement indicator have an absorbent nature. It presents the opposite attitude to \nthe productivity of fixed production assets. It represents the amount of fixed assets involved per unit of \nproduction volume. In the literature it is often called the indicator of capital intensity or material intensity [16]. This indicator is calculated according to the following formula [17]: May 20th - 22nd 2020, Brno, Czech Republic, EU 𝐹𝑖𝑥𝑒𝑑 𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑜𝑛 𝑎𝑠𝑠𝑒𝑡𝑠 𝑖𝑛𝑣𝑜𝑙𝑣𝑒𝑚𝑒𝑛𝑡 𝑖𝑛𝑑𝑖𝑐𝑎𝑡𝑜𝑟=\n𝑎𝑣𝑒𝑟𝑎𝑔𝑒 𝑣𝑎𝑙𝑢𝑒 𝑜𝑓 𝑓𝑖𝑥𝑒𝑑 𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑜𝑛 𝑎𝑠𝑠𝑒𝑡𝑠\n𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑜𝑛 (3) Efficiency of use of production equipment is measured by the time of their work in the course of production. The most frequently calculated indicator is work time indicator for production equipment, presenting the ratio \nof the effective working time to the maximum possible to use working time [15]: 𝑊𝑜𝑟𝑘𝑖𝑛𝑔 𝑡𝑖𝑚𝑒 𝑖𝑛𝑑𝑖𝑐𝑎𝑡𝑜𝑟 𝑓𝑜𝑟 𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑜𝑛 𝑒𝑞𝑢𝑖𝑝𝑚𝑒𝑛𝑡=\n𝑠𝑢𝑚 𝑜𝑓 𝑡ℎ𝑒 𝑒𝑓𝑓𝑒𝑐𝑡𝑖𝑣𝑒 𝑤𝑜𝑟𝑘𝑖𝑛𝑔 𝑡𝑖𝑚𝑒\n𝑠𝑢𝑚 𝑜𝑓 𝑡ℎ𝑒 𝑚𝑎𝑥𝑖𝑚𝑢𝑚 𝑝𝑜𝑠𝑠𝑖𝑏𝑙𝑒 𝑡𝑜 𝑢𝑠𝑒 𝑤𝑜𝑟𝑘𝑖𝑛𝑔 𝑡𝑖𝑚𝑒 \n (4) (4) To illustrate the extent to which production machines and equipment were not used, the breaks time indicator \ncan be used. It can be calculated as follows [15]: 𝐵𝑟𝑒𝑎𝑘𝑠 𝑡𝑖𝑚𝑒 𝑖𝑛𝑑𝑖𝑐𝑎𝑡𝑜𝑟 𝑓𝑜𝑟 𝑝𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑜𝑛 𝑒𝑞𝑢𝑖𝑝𝑚𝑒𝑛𝑡=\n𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑏𝑟𝑒𝑎𝑘𝑠 ℎ𝑜𝑢𝑟𝑠\n𝑠𝑢𝑚 𝑜𝑓 𝑡ℎ𝑒 𝑚𝑎𝑥𝑖𝑚𝑢𝑚 𝑝𝑜𝑠𝑠𝑖𝑏𝑙𝑒 𝑡𝑜 𝑢𝑠𝑒 𝑤𝑜𝑟𝑘𝑖𝑛𝑔 𝑡𝑖𝑚𝑒 \n \n (5) (5) There are no specific values for individual indicators in the literature, because their level depends on many \nfactors. However, it is worth calculating them at regular intervals and comparing them to assess the overall \nsituation of the company. In addition, an analysis of the causes of breaks in the rolling mill was carried out. The percentage shares of \nindividual causes of breaks were calculated for each year in the analyzed period. 3. \nRESULTS The decrease of the indicator in year 5 was caused by a decrease in \norders for products, and thus a decrease in general production. The opposite situation was illustrated by fixed \nproduction assets involvement indicator. There was less and less fixed production assets for the production of \n1 Mg of products. With the exception of year 5, when production volume dropped dramatically, and thus a \nslight increase in the indicator was noted, which was caused by a decrease in demand. Working time indicator for production equipment informs about the rational use of production means. The \nhigher the value of the indicator is, the better the use of working time is. It can be seen that in year 1 and year May 20th - 22nd 2020, Brno, Czech Republic, EU 2 working time indicators were at the same level. In the following year, the rolling mill utilized the working time \nof the production means in over 0.813%, unfortunately in the last year only in almost 0.687%. Breaks time \nindicator for production equipment informs about level of breaks in working time. The high value of this indicator \nmeans low rationality of using the means of production. High value of this indicator was noted in year 5. This \nmeans that over 0.313 of the maximum possible to use time consists of different types of breaks in work of the \nrolling mean. However, one important thing should be emphasized that will be seen later in the further analysis. Research \nrolling mill produces different types of products, different dimensions of these products, which is associated \nwith the need for frequent changeover of the rolling mill. Additionally, the production plan includes periodic \ninspections and planned renovations of the rolling mill resulting from maintenance. Therefore, maximum \npossible to use time cannot be fully used. Fluctuations in the value of breaks time indicator for production equipment in individual years of the research \nperiod caused the need for additional research. The causes of breaks in work of the research rolling mill were \nanalyzed. Table 2 presents the causes and percentage shares of individual causes of breaks in the research \nperiod. 3. \nRESULTS Table 1 Summary of breaks in work of rolling mill in the research period, [%] [own study] \nCauses of breaks \nYear 1 \nYear 2 \nYear 3 \nYear 4 \nYear 5 \ntechnological \n73.08 \n84.21 \n87.71 \n76.46 \n75.05 \ndefects \n0.00 \n0.12 \n0.36 \n11.71 \n10.58 \nmechanical \n2.74 \n3.34 \n3.42 \n3.80 \n4.94 \nelectric \n4.67 \n3.64 \n3.20 \n3.26 \n4.09 \nenergetic \n1.83 \n1.15 \n0.95 \n1.51 \n1.40 \nexternal \n0.00 \n0.49 \n0.73 \n0.48 \n0.55 \norganizational, including: \n8.84 \n7.04 \n3.64 \n1.39 \n3.39 \n- lack of material \n0.00 \n3.28 \n2.40 \n0.00 \n0.00 \n- re-heating of material \n0.00 \n0.36 \n0.00 \n0.00 \n0.00 \n- other organizational reasons \n8.84 \n3.40 \n1.24 \n1.39 \n3.39 mmary of breaks in work of rolling mill in the research period, [%] [own study] Table 1 Summary of breaks in work of rolling mill in the research period, [%] [own study] Throughout the entire research period, technological breaks had the largest share in all breaks. As mentioned \nearlier, they are associated with all kinds of technological changes, primarily with machine as equipment \nchangeover but also inspections and repairs. However, some differences in the proportion of these breaks can \nbe seen. In year 2 and 3 the share of such breaks was around 85%, in the remaining years around 75%. This \nmeans that in the remaining years, the share of other, less desirable breaks increased. In year 4 and 5 a large share of breaks due to different production defects can be seen. This was related to \nthe increase in the number of defects during this period. They were caused by many factors: material defects \n(poor material composition) and technical factors resulting from the general condition of the equipment [13]. Mechanical breaks are associated with rolling mill breakdowns. However, there were no large differences in \nshare of this type of breaks. In the whole research period, this share did not exceed 5% of the total break time. This level of breaks was caused by the implementation of TPM principles and inspections and repairs at the \nrolling mill operation resulting from maintenance. A similar situation was noted in the case of electrical breaks, \ni.e. all the downtime associated with the lack of electricity or failures related to electricity. In the whole research \nperiod, this share was below 5%. Organizational breaks are noteworthy. Their large share was recorded in \nyear 1 and 2. 4. \nCONCLUSION The condition of production machines and devices influences not only the course of the production process, \nbut above all the quality of manufactured products. That is why proper management of machine exploitation is \nso important. Among the methods that are helpful in this case, it is necessary to highlight the TPM system \nfunctioning, among others, under the concept of Lean Management. TPM includes planned inspections and \nperiodic repairs to avoid waste related to e.g. breakdowns or defects of products [18,19]. The products from \nthe research rolling mill are used in many industries, e.g. in various types of constructions, machines, cars or \nbuildings. The proper quality of materials used in such constructions affects not only their quality but also the \nuser's safety. In the paper the use of rolling mill production machinery and equipment in one of Polish \nsteelworks was presented. Technical and technical indicators were used. The analysis showed that the \nproduction equipment was aging due to a lack of investment, but its overall condition should be considered \ngood. Despite the decrease in the value of fixed assets, it is possible to produce the right amount of products \nin accordance with orders. The working time of the machines was approx. 80%, except for the last research \nyear, when this level was below 70%. Nevertheless, it should be remembered that the breaks time should also \ninclude the time spent on the changeover of the rolling mill, so that a wide range of products can be produced. However, some investments in modernization of the machine park is needed because there has been an \nincrease in the number of defect. Such a careful approach to maintaining the machine park and thus ensuring \nthe safety of employees can also be useful in other industries, e.g. industrial soldering [20], biotechnology \n[21,22] or laser machining [23,24]. It may be also used in similar approaches to decision support [25] and \nevaluation methodology [26,27]. 3. \nRESULTS In the case of year 1, these were primarily other organizational breaks (breaks related to \nadditional days or free hours not previously planned). In case of year 2, apart from this reason, the lack of May 20th - 22nd 2020, Brno, Czech Republic, EU material also dominated, i.e. the lack of billets for production. In the same year there were breaks related to \nthe need to re-heat material before rolling. To avoid production defect and to modernize production, rolling mill \nmanagement should start investing more in production resources. Along with a decrease in the value of \nproduction means, their aging occurs, which results in greater system failure rate and more frequent defects. material also dominated, i.e. the lack of billets for production. In the same year there were breaks related to \nthe need to re-heat material before rolling. To avoid production defect and to modernize production, rolling mill \nmanagement should start investing more in production resources. Along with a decrease in the value of \nproduction means, their aging occurs, which results in greater system failure rate and more frequent defects. REFERENCES [1] \nNOWICKA-SKOWRON, M., ULEWICZ, R. Quality management in logistics processes in metal branch. 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ERROR: type should be string, got "https://doi.org/10.29313/jra.v1i1.54 https://doi.org/10.29313/jra.v1i1.54 Journal Riset Akuntansi Yustin Novia Pratiwi* \nProdi Akuntansi, Fakultas Ilmu Ekonomi dan Bisnis, Universitas Islam \nBandung, Indonesia. *yustinnoviapratiwi@gmail.com Corresponding Author \nEmail: yustinnoviapratiwi@gmail.com Pengaruh Akuntansi Dana Desa dan Partisipasi Masyarakat terhadap \nPengelolaan Dana Desa Yustin Novia Pratiwi* \nProdi Akuntansi, Fakultas Ilmu Ekonomi dan Bisnis, Universitas Islam \nBandung, Indonesia. Yustin Novia Pratiwi* Yustin Novia Pratiwi* \nProdi Akuntansi, Fakultas Ilmu Ekonomi dan Bisnis, Universitas Islam \nBandung, Indonesia. *yustinnoviapratiwi@gmail.com Abstract. Today village funds are one of the topics being discussed hotly, in their implementation of the many \ndeviations of priority development funds carried out because they increase understanding of village funds and \nincrease community participation in village fund management. This research was made with the aim to study \nthe effect of village funds and community participation on village fund management. The test tool in this study \nis a simple and multiple linear regression analysis using SPSS software. This research uses quantitative \nmethods using surveys. In this study, the technique used in collecting data consisted of 62 questionnaires \ndistributed by 62 people to villages and village communities in the area of West Bandung Regency. The results \nshow that the village financial statements have gone well against the system, community participation has gone \nwell and involves accounting of village funds and community participation in the management of village funds. Keywords: Accounting, Contribution , Management , Village Fund Keywords: Accounting, Contribution , Management , Village Fund Abstrak. Dewasa ini dana desa adalah salah satu topik yang sedang hangat dibicarakan, pada pelaksanaanya \nseringkali banyak penyimpangan dana maupun prioritas pelaksanaan pembangunan yang terjadi karena \nkurangnya pemahaman atas akuntansi dana desa dan kurangnya partisipasi masyarkat dalam pengelolaan dana \ndesa. Penelitian ini dibuat dengan tujuan untuk mengetahui pengaruh akuntansi dana desa dan partisipasi \nmasyarakat terhadap pengelolaan dana desa . Alat uji dalam penelitian ini ialah analisis regresi linier sederhana \ndan berganda dengan menggunakan software SPSS. Penelitian ini menggunakan metode kuantitatif dengan \npendekatan survey . Dalam penelitian ini, teknik yang digunakan dalam pengumpulan data berupa kuisioner \nyang disebarkan sebanyak 62 kepada para aparatur desa dan masyarakat desa di wilayah Kabupaten Bandung \nBarat . Hasil penelitian menunjukan bahwa pada umumnya akuntansi dana desa sudah berjalan dengan baik \ndisertai dengan sistemnya, partisipasi masyarakat sudah berjalan dengan baik dan terdapat pengaruh akuntansi \ndana desa dan partisipasi masyarakat terhadap pengelolaan dana desa. Kata Kunci: Akuntansi, Partisipasi ,Pengelolaan, Dana Desa. Kata Kunci: Akuntansi, Partisipasi ,Pengelolaan, Dana Desa. Corresponding Author \nEmail: yustinnoviapratiwi@gmail.com Corresponding Author \nEmail: yustinnoviapratiwi@gmail.com 24 24 25 Pengaruh Akuntansi Dana Desa dan Partisipasi Masyarakat ...| 25 A. \nPendahuluan Indonesia pernah berada pada sistem perekonomian sentralistik yaitu pada zaman rezim \nSoeharto (1967-1998). Kemudian seiring perkembangan waktu indonesia beralih pada sistem \ndesentralisasi. Desentralisasi sendiri menurut Undang-Undang No 32 Tahun 2004 adalah \npenyerahan wewenang dari pmerintah pusat kepada daerah otonom untuk mengatur dan \nmengurus urusan pemerintahan dalam sistem Negara Kesatuan Republik Indonesia. Seiring \nberjalannya waktu perekonomian di indonesia semakin gencar melakukan langkah-langkah \nperubahan dalam rangka mencapai tingkat kesejahteraan terutama dalam program kabinet kerja \nPresiden Joko Widodo yang berkaitan dengan representasi unit terkecil tonggak pembangunan \nInsfrastuktur Indonesia. Salah satu langkahnya adalah dengan dibentuknya Undang-Undang \nRepublik Indonesia Nomor 6 Tahun 2014 Dan Peraturan Mentri Dalam Negri Republik \nIndonesia Nomor 113 pasal 1 ayat 6 Tahun 2014 yang berkaitan dengan pengelolaan dana desa \nmenyatakan bahwa Pengelolaan Keuangan Desa adalah seluruh kegiatan yang meliputi \nperencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban keuangan desa. Peraturan tersebut menjadi angin segar bagi desa-desa di Indonesia sekaligus memberikan bukti \nketegasan dan keseriusan pemerintah dalam membangun ekonomi Indonesia serta sebagai \nsarana perlindungan secara yuridis dan pemberdayaan desa agar menjadi lebih mandiri, \nsejahtera dan demokratis . Dana desa di kucurkan dengan jumlah yang fantantis disetiap \ntriwulannya dengan tujuan untuk memeratakan kesejahteraan dan kualitas sumber daya manusia \ndi Indonesia. Pengelolaan dana desa diharapkan dapat berjalan secara optimal namun, tak jarang \ndana desa dikelola dengan sistem tidak baik. Dana desa nampaknya menjadi kesempatan atau \nlahan bagi para oknum desa untuk melakukan penyimpangan salah satunya dilansir dari \nKompas.com. Kabul santoso terkena operasi tangkap tangan KPK yang bahkan merugikan \nnegara sebesar 137.9 juta rupiah. Kemudian , dilansir dari Liputan6.com mentri keuangan Sri \nmulyani menyebutkan karena adanya transfer tetap dari anggaran pendapatan dan belanja \nnegara. Sekarang banyak muncul desa-desa fiktif yang bahkan tidak ada penduduk didalamnya. Berdasarkan latar belakang tersebut maka peneliti tertarik untuk meneliti lebih lanjut prihal dana \ndesa dengan rumusan masalah sebagai berikut: (1) Bagaimana pengaruh akuntansi dana desa \nterhadap pengelolaan dana desa? (2) Bagaimana pengaruh partisipasi masyarakat terhadap \npengelolaan dana desa? Rumusan masalah tersebut , ditujukan untuk mengetahui (1) tujuan akuntansi dana desa \nterhadap pengelolaan dana desa (2)tujuan partisipasi masyarakat terhadap pengelelolaan dana \ndesa. JRA is licensed under Creative Commons Attribution- \nNonCommercial-ShareAlike 4.0 International License B. \nLandasan Teori Teori Keagenan Menurut Jansen dan Meckling (1976) dalam Syarifudin (2014:30) dapat di \ndefinisikan sebagai suatu hubungan yang terdapat pada sebuah kontrak dimana satu orang atau \nlebih (Principal) memerintah orang lain (Agent) untuk membuat keputusan yang terbaik bagi \nPrincipal. Dalam hal ini aparatur desa menjadi agen danmendapatkan mandat untuk mengelola \ndana desa bagi masyarakat yang berperan sebagai pricipal atau sasaran adanya dana desa. Dalam \nmengelola dana desa tentunya sangat dibutuhkan laporan keuangan sebagai bentuk tanggung \njawab aparatur desa kepada masyarakat dan pemerintah pusat. Laporan keuangan dibentuk dari \nproses akuntansi atau pencatan dari setiap kegiatan selama dana desa. Akuntansi dana desa \nmenurut Sujarweni (2015:17) adalah pencatatan dari proses transaksi yang terjadi di desa, \ndibuktikan dengan nota-nota kemudian dilakukan pencatatan dan pelaporan keuangan sehingga \nakan menghasilkan informasi dalam bentuk laporan keuangan yang digunkan pihak-pihak yang \nberhubungan dengan desa. Dalam hal ini pengelolaan bukan hanya dilakukan oleh aparatur desa \nsaja tetapi seharusnya dilakukan oleh masyarakat juga. Partisipasi masyarakat sangat \ndibutuhkan untuk memastikan bahwa dana desa dilaksanakan sesuai dengan prioritas atau \nkebutuhan desa dan masyarakatnya serta untuk mengawasi jalannya dana desa . karakteristik \nlaporan keuangan menurut Ratmono dan Solihin (2015:15) sebagai berikut: Riset Akuntansi Riset Akuntansi 26 | Yustin Novia Pratiwi. 1. Relevan 1. Relevan 2. Andal 3. Dapat Dibandingkan 4. Dapat Dipahami 4. Dapat Dipahami Partisipasi masyarakat diartikan oleh Adi (2007:27) sebagai keikutsertaan masyarakat \ndalam proses mengidentifikasi masalah dan potensi yang ada di masyarakat, pemilihan dan \npengambilan keputusan tentang alternatif solusi untuk menangani masalah, pelaksanaan upaya \nmengatasi masalah, dan keterlibatan masyarakat dalam proses mengevaluasi perubahan yang \nterjadi”. prinsip partisipasi sendiri menurut Bastian (2015:119) adalah: 1. Ketepatan waktu 2. Akuntabilitas 3. Inklusif 4. Metodologi yang Tanggap dan Sesuai 5. Keberlanjutan Proses Partisipasi 6. Sumber Daya yang Memadai Dengan demikian , Teori agensi memberikan gambaran bahwa seharunya aparatur desa \n(agent) dan masyarakat sebagai (principal) saling bekerja sama dalam pengelolaan dana desa. Aparatur desa memberikan yang terbaik bagi masyarakat lewat pemahamannya terhadap \nakuntansi dana desa dan masyarakat membantu mewujudkan pengoptimalaan dana desa lewat \npartisipasinya. Agar dana desa dapat dijalan kan sesuai dengan prosedur seharusnya. C. \nHasil Penelitian dan Pembahasan Berikut ini pengaruh antara akuntansi dana desa terhadap pengelolaan dana desa yang diuji \nmenggunakan analisis regresi sederhana Tabel 1. Uji pengaruh antara akuntansi dana desa terhadap pengelolaan dana desa Tabel 1. Uji pengaruh antara akuntansi dana desa terhadap pengelolaan dana desa Variabel \nKoefesien \nregresi \nT \nhitung \nSig \nKonstanta 17.318 \n4.526 \n0.000 \nADD-\nPDD \n0.563 \n4.472 \n0.000 \nR \n0.563 \n \nr2 \n0.317 \n \nSumber : data yang diolah 2020 Hasil dari pengolahan data diatas dapat diketahui besarnya koefisien korelasi adalah \n0.563. dan Nilai r2. atau koefisien determinasi Sebesar 0.317 berarti sebesar pengelolaan dana \ndesa dipengaruhi sebesar 31,7% oleh akuntansi dana desa dengan signifikansi sebesar 0.000. Maka dapat disimpulkan bahwa terdapat pengaruh akuntansi dana desa terhadap pengelolaan \ndana desa. Hasil tersebut juga didapatkan dari beberapa faktor yang mempengaruhi salah \nsatunya Laporan keuangan desa yang lahir dari pemahaman aparatur desa terkait Akuntansi dana \ndesa. Pemahaman aparatur desa dapat menghasilkan laporan keuangan yang bukan hanya sesuai \nstandar saja tapi informasi yang dihasilkan nya juga akan mudah dipahami. Dalam hal ini \naparatur desa dituntut untuk patuh dan paham . karena sebagai agent aparatur desa juga \nberkewajibkan menghasilkan output atau keputusan yang terbaik bagi principal (masyarakat). Jalannya akuntansi dana desa juga dipengaruhi oleh tingkat pengawasan . Semakin baiknnya \npengawasan jalannya proses akuntansi dana desa , maka akan baik juga pengelolaan dana desa \nyg dihasilkan. Pengawasan dana desa dilakukan oleh pihak internal(Badan Permusyawaratan \nDesa) dan eksternal (Inspektorat Kabupaten dan Badann Pengawas Keuangan). Berdasarkan \nuraian diatas maka hipotesis dari penelitian ini sejalan atau diterima sesuai dengan penelitian ISSN: 2798-6438 Volume 1, No. 1, Tahun 2021, Hal: 24-29 27 Pengaruh Akuntansi Dana Desa dan Partisipasi Masyarakat ...| 2 yang dilakukan oleh Sri fadilah dkk (2019:1) yang berjudul pengaruh penerapan sistem \npengendalian intern pemerintahan (SPIP) dan kompetensi sumber daya manusia terhadap \nlaporan keuangan pemerintah daerah (survey pada pemerintah daerah bandung raya) \nbahwa laporan keuangan pemerintah di bandung raya pada umunya sudah berkualitas . hal tersebut berarti bahwa pemahaman akuntansi dana desa juga sudah baik . JRA is licensed under Creative Commons Attribution- \nNonCommercial-ShareAlike 4.0 International License C. \nHasil Penelitian dan Pembahasan Selain itu, \npada saat wawancara salah satu aparatur desa Dadi mengungkapkan bahwa: ”Pelaporan dana desa diusahkan selalu tepat waktu, namun terkadang informasi prihal \npembangunan sulit didapat, ada kendala seperti hilang bon dan macam-macam karena kan ketka \npembangunan masyarakat yang membuat tim untuk itu” Hal tersebut bermakna bahwa bukan hanya aparatur desa saja yang sangat \nmembutuhkan pelatihan dana desa tetapi juga masyarakat karena masyarakat juga sudah mulai \nterlibat dalam pelaksanaan dana desa dan menentukan seberapa besar ketepatan waktu dalam \npenyampaian laporan keuangan desa. p\ny\np\np\ng\nBerikut ini pengaruh antara partisipasi masyarakat terhadap pengelolaan dana desa: Tabel 2. Uji pengaruh antara partisipasi masyarakat terhadap pengelolaan dana desa Tabel 2. Uji pengaruh antara partisipasi masyarakat terhadap pengelolaan dana desa Variabel \nKoefesien \nregresi \nT \nhitung \nSig \nKonstanta 4.768 \n0.940 \n0.000 \nPM-PDD \n0.665 \n5.833 \n0.000 \nR \n0.665 \n \nr2 \n0.442 \n \nSumber data : data yang telah diolah Hasil dari pengolahan data partisipasi masyarakat ialah partisipasi masyarakat \nberpengaruh positif terhadap pengelolaan dana desa kemudian r2 yang dihasilkan adalah 0.442 \nberarti sebesar 44,2 % perubahan yang terjadi pada pengelolaan dana desa disebabkan oleh \npartisipasi masyarakat dengan segnifikansi sebesar 0.000. para aparatur desa bersama-sama \ndengan masyarakat memutuskan apa yang harus diprioritaskan dalam musyawarah dusun , \nmusyawarah desa hingga musyawarah perencanaan pembangunan desa (musrenbang des). Masyarakat dilibatkan bukan hanya pada saat rapat saja , tapi pada pelaksanaanya masyarakat \ndilibatkan dengan cara membuat tim untuk proyek pembangunan desa . Antusiasme masyarakat \nterhadap pengelolaan dana desa bahkan semakin meningkat dari tahun ketahun . Masyarakat \nbukan hanya ikut berperan didalamnya tapi mereka juga ikut mencari tahu bagaimana distribusi \ndana desa, apakah sudah turun atau belum. Berdasarkan uraian diatas maka hipotesis dari \npenelitian ini sejalan atau diterima sesuai dengan penelitian yang dilakukan oleh Julianto \n(2019:35) yang menyatakan bahwa partisipasi berpengaruh secara positif dan signifikan \nterhadap keberhasilan pengelolaan dana desa dengan nilai signifikansi sebesar 0.048 . Berikut ini pengaruh akuntansi dana desa dan partisipasi masyarakat terhadap \npengelolaan dana desa : Riset Akuntansi Riset Akuntansi 28 | Yustin Novia Pratiwi. Tabel 3. E. \nSaran Berdasarkan hasil kesimpulan diatas , maka dapat dierikan saran mengenai Pengaruh akuntansi \ndana desa dan partisipasi masyarakat terhadap pengelolaan dana desa di Kabupaten Bandung \nBarat yaitu: Saran Teoritis Sebaiknya untuk penelitian selanjutnya dianjurkan untuk menambahkan jumlah kabupaten yang \ndiambil untuk memperdalam lagi penelitian. Saran Praktis \nSebaiknya aparatur desa lebih terbuka pada masyarakat dengan mengadakan sosialisasi lebih C. \nHasil Penelitian dan Pembahasan Uji pengaruh akuntansi dana desa dan partisipasi masyarakat terhadap pengelolaan\ndana desa \nCoefficientsa \nModel \nUnstandardized \nCoefficients \nStandardized \nCoefficients \n \n \nB \nBeta \nT \nSig \n1 \n(Constant) \n1.139 \n \n0.235 \n0.815 \nTOTAL_ADD \n0.333 \n0.339 \n2.908 \n0.006 \nTOTAL_PM \n0.617 \n0.518 \n4.437 \n0.000 \n \nR \n0.732 \n \n \n \n \n \nR2 \n0.535 Berdasarkan r hitung pada variabel X1 sebesar 0.333 maka setiap penambahan nilai 1 \npada variabel X1 akan meningkatkan variabel Y sebesar 0.333 (33.3 %) kemudian sisanya \ndijelaskan atau dipengaruhi oleh variabel lain sebesar 66.7 %. Sedangkan r hitung pada variabel \nX2 sebesar 0.617 yang berarti setiap penambahan 1 poin pada variabel X2 akan meningkatkan \nvariabel Y sebesar 0.617 (61.7 %) dan sisanya dipengaruhi oleh variabel lain sebesar 38.3 %. Sejalan dengan itu, ultafiah (2017:145) yang menyatakan bahwa akuntabilitas dan \npartisipasi masyarakat berpengaruh secara positif dan signifikan terhadap pengelolaan \ndana desa dengan Sig. sebesar 0.000. Maka dapat disimpulkan bahwa pengaruh akuntansi dana desa dan partisipasi \nmasyarakat terhadap pengelolaan dana desa di sebabkan oleh berbagai faktor selain dari laporan \nkeuangan nya pengelolaan dana desa juga dipengaruhi oleh partisipasi masyarakat baik lewat \naspirasi fikirannya maupun sumbangan tenaga dalam pelaksanaan programnya . hal tersebut \nsejalan dengan teori agensi yang menyatakan bahwa aparatur desa sebagai agen penerima \nmandat dari pihak masyarakat mempunyai tugas untuk melaksanakan program dana desa secara \noptimal dan mengkomunikasikan dengan masyarakat lewat melibatkannya dengan rapat yang \ndi adakan oleh dasa. D. \nKesimpulan Berdasarkan hasil penelitian yang telah disampaikan pada bab sebelumnya ,yaitu tentan\nPengaruh Akuntansi Dana Desa dan Partisipasi Masyarakat terhadap pengelolaan dana desa d\nK b\nB\nd\nB\nk d\ndi\nik k\ni\nl\nb\ni b ik Berdasarkan hasil penelitian yang telah disampaikan pada bab sebelumnya ,yaitu tentang \nPengaruh Akuntansi Dana Desa dan Partisipasi Masyarakat terhadap pengelolaan dana desa di \nKabupaten Bandung Barat maka dapat ditarik kesimpulan sebagai berikut: Pengaruh Akuntansi Dana Desa dan Partisipasi Masyarakat terhadap pengelolaan dana desa di \nKabupaten Bandung Barat maka dapat ditarik kesimpulan sebagai berikut: 1. Terdapat pengaruh Akuntansi dana desa terhadap pengelolaan dana desa. Dengan adanya \nlaporan keuangan maka para aparatur desa harus memahami peristiwa akuntansi yang \nterjadi didalamnya sebagai bentuk tanggung jawab dan pembuktian bahwa aparatur desa \nakan memberikan yang terbaik bagi pihak prinsipal (masyarakat). 2. Terdapat pengaruh partisipasi masyarakat terhadap pengelolaan dana desa \nDengan adanya musyawarah dusun dan desa maka terjadi komunikasi yang baik dan \nprogram-program yang dihasilkan sesuai dengan prioritas desa. Saran Praktis Saran Praktis \nSebaiknya aparatur desa lebih terbuka pada masyarakat dengan mengadakan sosialisasi lebih Volume 1, No. 1, Tahun 2021, Hal: 24-29 ISSN: 2798-6438 29 Pengaruh Akuntansi Dana Desa dan Partisipasi Masyarakat ...| 2 lanjut terkait dana desa. Kemudian sebaiknya informasi desa juga dapat diakses oleh pihak \neksternal lainnya . Aparatur desa juga sebaiknya mengadakan kerjasama dengan instansi yang \nterkait agar mendapatkan binaan teknologi maupun yang terkait dengan pencatatan laporan \nkeuangan hingga pelaporan pengelolaan dana desa . Agar mendapatkan pembinaan secara \nmenyeluruh. Pemberdayaan sumber daya manusia juga sebaiknya bekerja sama dengan instansi \nyang lain agar tidak selalu bergantung pada dana desa JRA is licensed under Creative Commons Attribution- \nNonCommercial-ShareAlike 4.0 International License Daftar Pustaka [1] Bastian, indra. 2015, Akuntansi untuk Kecamatan dan Desa. Jakarta: Erlangga [2] Headline : misteri desa siluman salah data \natau modu sedot dana desa, Tersedia di:\n https://www.liputan6.com/news/re \nd/4108390/headline-misteri-desa\n siluman-salah-data-atau-modus sedot-dana-desa [2] Headline : misteri desa siluman salah data \natau modu sedot dana desa, Tersedia di:\n https://www.liputan6.com/news/re \nd/4108390/headline-misteri-desa\n siluman-salah-data-atau-modus sedot-dana-desa [3] Jensen and Meckling. 1976. Theory of the \nFirm: Managerial Behavior, \nAgency Cos\nand Ownership Structure. Journal of Financial Economics . Vol. 3 Iss 4 pp 308 [4] Julianto, dewi, 2019 . Pengaruh partisipasi \nmasyarakat , penggunaan sistem keuangan \ndaerah , kompetensi \npendamping desa terhadap \nkeberhasilan pengelolaan dana\n desa . Bali : Jurnal ilmiah akuntansi \nVol 4 No 1 [5] Korupsi Dana Desa Rp 137,9 Juta, \nSeorang Kades Ditahan, tersedia \nhttps://regional.kompas.com/read/017/05/23/11545871/korupsi.dana \ndesa.rp.137.9.juta.seorang.kades.diahan [5] Korupsi Dana Desa Rp 137,9 Juta, \nSeorang Kades Ditahan, tersedia \nhttps://regional.kompas.com/read/017/05/23/11545871/korupsi.dana \ndesa.rp.137.9.juta.seorang.kades.diahan di: [6]Peraturan Menteri Dalam Negri No.113 pasal 1 ayat 6 Tahun 2014 tentan\nPengelolaan Keuangan Desa [6]Peraturan Menteri Dalam Negri No.113 pasal 1 ayat 6 Tahun 2014 tentang \nPengelolaan Keuangan Desa [7] Putri, Rahma., Fadilah, Sri dan Nurhayati. 2016. Pengaruh Penerapan Sistem Pengendalian \nIntern Pemerintah (SPIP) dan Kompetensi Sumber Daya Manusia terhadap Kualitas \nPelaporan Keuangan Daerah (Survey pada Pemerintah Daerah di Wilayah Bandung \nRaya). Prosiding Akuntansi. Vol. 2., No. 2 [8] Ratmono, Dwi & Solihin , Mahfud.. 2015. Akuntansi Keuangan Daerah Berbasis Akrual \n.Yogyakarta. UPP STIM YKPN. [8] Ratmono, Dwi & Solihin , Mahfud.. 2015. Akuntansi Keuangan Daerah Berbasis Akrual \n.Yogyakarta. UPP STIM YKPN. [9] Ultafiah weny, 2017. Pengaruh akuntabilitas, transparansi, partisipasi terhadap\n pengelolaan dana desa untuk mewujudkan Good corporate \ngovernance. Palembang: \nUMP [10] Undang-Undang No 32 Tahun 2004 tentang Desentralisasi [10] Undang-Undang No 32 Tahun 2004 tentang Desentralisasi [11] Undang-Undang No.6 Tahun 2014 tentang Desa. [12] Undang-Undang No.32 Tahun 2004 tentang Pemerintahan Daerah. [13] V Wiratna, Sujarweni 2015. Akuntansi Desa: Panduan Tata Kelola Keuangan Desa. Wonosari: Pustaka Baru Pers [14] V Wiratna, Sujarweni . 2014 . Akuntansi Dana Desa : Panduan Tata Kelola Keuangan Desa. Wonosari: Pustaka Baru Pers JRA is licensed under Creative Commons Attribution- \nNonCommercial-ShareAlike 4.0 International License Riset Akuntansi Riset Akuntansi"