Analysis of the Factors of Delay in the Delivery of Village Fund Accountability Report in the Department of Community and Village Empowerment (PMD) Gunungsitoli City
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Abstract
This study analyzes the factors causing delays in the submission of Village Fund Accountability Reports (LPJ) at the Community and Village Empowerment Agency (PMD) of Gunungsitoli City. The research employs a qualitative descriptive approach by conducting interviews, observations, and documentation with eight key informants consisting of agency staff and village officials. The findings reveal that the delays are influenced by both internal and external factors. Internal factors include limited human resource capacity, inadequate understanding of reporting regulations, poor time management, and insufficient technical training. External factors consist of limited access to technology and internet networks, complex administrative verification processes, geographical constraints, and inconsistent regulatory changes. These challenges often result in postponed disbursement of subsequent funds, disruption of development programs, and declining public trust in village governance. The study recommends strengthening technical guidance, enhancing administrative efficiency, expanding the use of digital reporting systems, and implementing sanctions and incentives to improve accountability and timeliness. The results highlight the urgent need for integrated solutions to improve transparency, efficiency, and governance in the village financial reporting process.
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How to Cite
Hia, Y. D., Mendrofa, S. A., Halawa, O., & Hulu, F. (2025). Analysis of the Factors of Delay in the Delivery of Village Fund Accountability Report in the Department of Community and Village Empowerment (PMD) Gunungsitoli City. ProBisnis : Jurnal Manajemen, 16(5), 1214–1222. Retrieved from https://ejournal.joninstitute.org/index.php/ProBisnis/article/view/1143
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Pillai, R. H., & Arumugan, A. (2023). Comparative Analysis Between Banking and Insurance Sector on Perception of Transformational Leadership Styles. International Journal of Professional Business Review, 8(5), 1–14. https://doi.org/10.26668/businessreview/2023.v8i5.1458
Prabhu, H. M., & Srivastava, A. K. (2023). CEO Transformational Leadership, Supply Chain Agility and Firm Performance: A TISM Modeling among SMEs. Global Journal of Flexible Systems Management, 24(1), 51–65. https://doi.org/10.1007/s40171-022-00323-y
Rahmadani, V. G., & Schaufeli, W. B. (2022). Engaging leadership and work engagement as moderated by “diuwongke”: an Indonesian study. International Journal of Human Resource Management, 33(7), 1267–1295. https://doi.org/10.1080/09585192.2020.1799234
Rizaludin, D., & Astuti, D. (2025). Literature Review : Efisiensi Sumber Daya Manusia untuk Meningkatkan Produktivitas dan Profitabilitas di Sektor Industri. Journal of Business Economics and Management, 01(04), 990–994.
Rohman, F., Noermijati, N., Mugiono, M., & Soelton, M. (2023). The role of quality assurance in improving the distribution of organizational performance. Uncertain Supply Chain Management, 11(1), 237–248. https://doi.org/10.5267/j.uscm.2022.10.003
Rohman, F., Noermijati, N., Soelton, M., & Mugiono, M. (2022). Model altruism in improving organizational performance in social welfare institutions ministry of social affairs of the republic of Indonesia. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2151678
Sari, A. T. T. (2025). Faktor-Faktor yang Mempengaruhi Strategi Peningkatan Kinerja Perusahaan: Analisis Inovasi Produk, Pemasaran Digital dan Sumber Daya Manusia (Literature Review Manajemen Strategik). Jurnal Greenation Ilmu Teknik, 3(2), 48–57. https://doi.org/10.38035/jgit.v3i2.302
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Sobari, M., & Tussoleha Rony, Z. (2025). Sistem Rekrutmen, Seleksi, Kompetensi dan Pelatihan Dalam Manajemen Sumber Daya Manusia untuk Mencapai Keunggulan Kompetitif (Systemic Literature Review). Jurnal Manajemen Dan Pemasaran Digital, 3(1), 10–20. https://doi.org/10.38035/jmpd.v3i1.288
Stollberger, J., Ali Al-Atwi, A., & De Cremer, D. (2023). Untangling the team social capital–team innovation link: The role of proportional task conflict as well as group- and differentiated individual-focused transformational leadership. Human Relations, 76(6), 871–900. https://doi.org/10.1177/00187267221080995
Vermeulen, M., Kreijns, K., & Evers, A. T. (2022). Transformational leadership, leader–member exchange and school learning climate: Impact on teachers’ innovative behaviour in the Netherlands. Educational Management Administration and Leadership, 50(3), 491–510. https://doi.org/10.1177/1741143220932582
Wahdini Siregar, Zainal Efendi Hasibuan, Sutarum, & Suyitno. (2025). Pentingnya Manajemen Strategi Dalam Meningkatkan Kualitas Pendidikan. Ahsani Taqwim: Jurnal Pendidikan Dan Keguruan, 2(2), 343–362. https://doi.org/10.63424/ahsanitaqwim.v2i2.281
Waruwu, E. (2024). the Global Workforce: Challenges and Opportunities in International Human Resource Management. Journal of Management : Small and Medium Enterprises (SMEs), 17(2), 391–401. https://doi.org/10.35508/jom.v17i2.15085
Alrabadi, T. D. S., Talib, Z. M., & Abdullah, N. A. B. (2023). THE Effect of Modern Leadership Style on Achieving EFQM 2020 Model Requirements A Field Study from Managers Perspective in Jordanian Civil Service Bureau. Quality - Access to Success, 24(192), 53–61. https://doi.org/10.47750/QAS/24.192.07
Aprelyani, S. (2025). Determinasi Kepuasan Kerja: Motivasi Kerja, dan Lingkungan Kerja (Literature Review Manajemen Sumber Daya Manusia). Dinasti Health and Pharmacy Science, 2(1), 25–30. https://doi.org/10.38035/dhps.v2i1.1798
Armadan, A., Mubarok, S. Al, & Tengah, L. (2023). Peningkatan Kualitas Pendidikan Melalui Implementasi Manajemen Mutu. Attractive : Innovative Education Journal, 5(3), 129–139. https://www.attractivejournal.com/index.php/aj/
Budaya, K., Pengembangan, D., & Daya, S. (2024). Program Magister Manajemen Administrasi Rumah Sakit, ARS University. Jurnal Jagaddhita: Pendidikan, Humaniora, Linguistik Dan Sosial, 22–28.
Eneis, J. R., Lucia, A. F. S., & Alberto, H. T. Y. (2022). Competitiveness and productivity of the Colombian economy by means of competitive routes and clusters. WSEAS Transactions on Business and Economics, 19, 1584–1599. https://doi.org/10.37394/23207.2022.19.143
Garad, A., Haryono, S., Yaya, R., Pratolo, S., & Rahmawati, A. (2022). The Relationship Between Transformational Leadership, Improving Employee’s Performance and the Raising Efficiency of Organizations. Management and Production Engineering Review, 13(2), 15–30. https://doi.org/10.24425/mper.2022.142052
Girardi, G., & Rubim Sarate, J. A. (2023). Is it possible to identify transformational leadership in a financial institution? Revista de Gestao, 30(2), 133–146. https://doi.org/10.1108/REGE-12-2020-0141
Gull, S., Qamar, U., Bukhari, S. N. Z., & Tanvir, A. (2022). Is transformational leadership instrumental to environmental sustainability? A perspective of Pakistani textile sector. Industria Textila, 73(4), 411–419. https://doi.org/10.35530/IT.073.04.202157
Halawa, F., Anggraini, E. N., Yulianti, P., Airlangga, U., & Timur, J. (2023). THE ANTECEDENTS AND CONSEQUENCES OF WORK ENGAGEMENT ON TEACHER: A SYSTEMATIC LITERATURE REVIEW. Maker: Jurnal Manajemen, 9(1), 27–38.
Halawa, F., Sridadi, A. R., Hardiana, Y., Sundari, A., Zain, I. A. S., & Ramadhan, M. N. (2023). The Importance of Innovative Work Behavior in Era Industrial Revolution 4.0. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 13(1), 38. https://doi.org/10.30588/jmp.v13i1.1493
Harefa, M., Waruwu, E., Mendrofa, Y., & Hulu, P. F. (2024). Analisis Model Pengawasan Badan Permusyawaratan Desa Terhadap Program Dana Desa (Studi Kasus di Desa Sisobahili Kecamatan Namohalu Esiwa). Management Perspective: Jurnal Penelitian Manajemen, 1(2), 82–90. https://doi.org/10.62138/management.v1i2.48
Kuo, C. C., Ni, Y. L., Wu, C. H., Duh, R. R., Chen, M. Y., & Chang, C. (2022). When can felt accountability promote innovative work behavior? The role of transformational leadership. Personnel Review, 51(7), 1807–1822. https://doi.org/10.1108/PR-03-2021-0174
Lase, D., Absah, Y., Lumbanraja, P., Waruwu, E., & Gulo, F. (2025). Peran Infrastruktur dalam Mendorong Efektivitas Kerja Hibrida. Management Perspective: Jurnal Penelitian Manajemen, 2(2), 65–79. https://doi.org/10.62138/management.v2i2.132
Leadership, E. (2023). PREVAILING LEADERSHIP STYLES IN CHANGE MANAGEMENT : EVIDENCES FROM EXISTING RESEARCH Mariyam Dhooma Moosa A , Visal Moosa B , Shirmeena Faheem C Article history : Keywords : Leadership Styles ; Change Management ; Transformational Leadership ; Counter - Productive Work Behaviour ; Organizational Change ; Prevailing Leadership Styles in Change Management : Evidences from Existing Research The consequences of digitalization and cutting-edge technology , as well as shifts in popular taste , are continually altering our surrounding environment . Due to technological advancements , societal shifts , governmental reforms , business competitiveness , market. 1–21.
Mahazan, J. O. O. dan M. (2024). Strategi Manajemen dalam Pengelolaan Sumber Daya Manusia Pasca Pandemi Covid-19: Literature Review Manajemen Sumber Daya Manusia. Journal of Business Technology and Economics, 1(2), 50–59. https://journal.pipuswina.com/index.php/jbte/about
Ndruru, Y., Halawa, F., Laia, A., & Laia, H. (2025). Pengaruh Gaya Kepemimpinan Transformasional Terhadap Kinerja Karyawan. KETIK : Jurnal Informatika Publisher : Faatuatua Media Karya, 02(06), 8–14.
Pillai, R. H., & Arumugan, A. (2023). Comparative Analysis Between Banking and Insurance Sector on Perception of Transformational Leadership Styles. International Journal of Professional Business Review, 8(5), 1–14. https://doi.org/10.26668/businessreview/2023.v8i5.1458
Prabhu, H. M., & Srivastava, A. K. (2023). CEO Transformational Leadership, Supply Chain Agility and Firm Performance: A TISM Modeling among SMEs. Global Journal of Flexible Systems Management, 24(1), 51–65. https://doi.org/10.1007/s40171-022-00323-y
Rahmadani, V. G., & Schaufeli, W. B. (2022). Engaging leadership and work engagement as moderated by “diuwongke”: an Indonesian study. International Journal of Human Resource Management, 33(7), 1267–1295. https://doi.org/10.1080/09585192.2020.1799234
Rizaludin, D., & Astuti, D. (2025). Literature Review : Efisiensi Sumber Daya Manusia untuk Meningkatkan Produktivitas dan Profitabilitas di Sektor Industri. Journal of Business Economics and Management, 01(04), 990–994.
Rohman, F., Noermijati, N., Mugiono, M., & Soelton, M. (2023). The role of quality assurance in improving the distribution of organizational performance. Uncertain Supply Chain Management, 11(1), 237–248. https://doi.org/10.5267/j.uscm.2022.10.003
Rohman, F., Noermijati, N., Soelton, M., & Mugiono, M. (2022). Model altruism in improving organizational performance in social welfare institutions ministry of social affairs of the republic of Indonesia. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2151678
Sari, A. T. T. (2025). Faktor-Faktor yang Mempengaruhi Strategi Peningkatan Kinerja Perusahaan: Analisis Inovasi Produk, Pemasaran Digital dan Sumber Daya Manusia (Literature Review Manajemen Strategik). Jurnal Greenation Ilmu Teknik, 3(2), 48–57. https://doi.org/10.38035/jgit.v3i2.302
Setyaningrum, R. P., & Muafi, M. (2023). Managing job burnout from workplace telepressure: A three way interaction. SA Journal of Human Resource Management, 21, 1–9. https://doi.org/10.4102/sajhrm.v21i0.2151
Sobari, M., & Tussoleha Rony, Z. (2025). Sistem Rekrutmen, Seleksi, Kompetensi dan Pelatihan Dalam Manajemen Sumber Daya Manusia untuk Mencapai Keunggulan Kompetitif (Systemic Literature Review). Jurnal Manajemen Dan Pemasaran Digital, 3(1), 10–20. https://doi.org/10.38035/jmpd.v3i1.288
Stollberger, J., Ali Al-Atwi, A., & De Cremer, D. (2023). Untangling the team social capital–team innovation link: The role of proportional task conflict as well as group- and differentiated individual-focused transformational leadership. Human Relations, 76(6), 871–900. https://doi.org/10.1177/00187267221080995
Vermeulen, M., Kreijns, K., & Evers, A. T. (2022). Transformational leadership, leader–member exchange and school learning climate: Impact on teachers’ innovative behaviour in the Netherlands. Educational Management Administration and Leadership, 50(3), 491–510. https://doi.org/10.1177/1741143220932582
Wahdini Siregar, Zainal Efendi Hasibuan, Sutarum, & Suyitno. (2025). Pentingnya Manajemen Strategi Dalam Meningkatkan Kualitas Pendidikan. Ahsani Taqwim: Jurnal Pendidikan Dan Keguruan, 2(2), 343–362. https://doi.org/10.63424/ahsanitaqwim.v2i2.281
Waruwu, E. (2024). the Global Workforce: Challenges and Opportunities in International Human Resource Management. Journal of Management : Small and Medium Enterprises (SMEs), 17(2), 391–401. https://doi.org/10.35508/jom.v17i2.15085