The Effect of Competence, Commitment, and Regulation on the Accountability of Village Financial Management With Moderated Spirituality.

Mariska, Wana

doi:10.21474/ijar01/7542

Cited by 3 publications

(3 citation statements)

References 8 publications

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“…This is in line with stewardship theory, namely that the village government serves as a servant who has an obligation to serve the community as a form of accountability (Putri & Yadiati, 2020). This theory relies on trust in the village government, where the village government is considered capable of carrying out work with full responsibility if it has good competence so that it can clearly account for village funds (Mariska et al, 2018).…”

Section: Literature Review and Hypothesis Developmentsupporting

confidence: 55%

Effectiveness of the Supervisory Board, Village Government Competence and Fund Management Accountability: Moderated by Prosocial Behaviour

2023

RJFA

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This study aims to analyze prosocial behavior moderating the effect of the effectiveness of the supervisory board and the competence of the village government on the accountability of village fund management. The number of respondents used is 209 respondents using purposive sampling method. Data is collected using a questionnaire and analyzed by moderated regression analysis (MRA). The results show that the effectiveness of the supervisory board has a positive effect on the accountability of village fund management. Village government competence has a positive effect on the accountability of village fund management. Prosocial behavior strengthens the effect of the effectiveness of the supervisory board and village government competence on the accountability of village fund management. This study advises the improvement of coordination and cooperation between supervisory board and village agencies in supervising the management of village funds. Therefore they can support each other, encourage transparency and accountability in the management of village funds by providing information that is clear and easily accessible to the public.

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Section: Literature Review and Hypothesis Developmentsupporting

confidence: 55%

Effectiveness of the Supervisory Board, Village Government Competence and Fund Management Accountability: Moderated by Prosocial Behaviour

2023

RJFA

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“…& Setiawan (2019), Nurdin & Wijaya (2019), Rulyanti et al (2018), dan Utari & Sujana (2019) memberikan hasil penelitian yaitu komitmen organisasi berpengaruh positif terhadap akuntabilitas pengelolaan dana desa. Selain itu penelitian dari Mariska et al (2018) menunjukkan bahwa komitmen berpengaruh terhadap akuntabilitas pengelolaan keuangan desa karena aparatur desa yang memiliki komitmen terhadap organisasi akan mengupayakan kemampuannya untuk mewujudkan pencapaian dari tujuan organisasi dimana akuntabilitas termasuk di dalamnya. Hal ini didukung oleh Mada et al (2017) menyimpulkan bahwa komitmen organisasi berpengaruh positif terhadap akuntabilitas dana desa karena dengan komitmen yang tinggi suatu desa dapat mencapai akuntabilitas.…”

Section: Pendahuluanunclassified

“…Seseorang yang memiliki komitmen terhadap organisasi akan mengupayakan kemampuannya untuk mewujudkan pencapaian akuntabilitas. Hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh Handayani & Setiawan (2019), Nurdin & Wijaya (2019), Rulyanti et al (2018), Utari & Sujana (2019) dan Mariska et al (2018) memberikan hasil penelitian yaitu komitmen organisasi berpengaruh positif terhadap akuntabilitas pengelolaan dana desa.…”

Section: Tabel 3 Hasil Uji Multikolinieritasunclassified

Kompetensi Aparatur Desa, Komitmen Organisasi, Kejelasan Sasaran Anggaran dan Akuntabilitas Pengelolaan Dana Desa

Suryani

Suprasto

2021

E-Jurnal Akuntansi

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This study aims to determine the effect of village apparatus competence, organizational commitment, clarity of budget targets on the accountability of village fund management. The sample of this research was 30 villages in Buleleng Regency with the number of respondents as many as 120 people. The method of determining the sample using purposive sampling method and data collection using a questionnaire. The data analysis technique used is multiple linear regression analysis. The test results of this study indicate that the competence of village officials, organizational commitment, and clarity of budget targets have a positive influence on the accountability of village fund management. The results of this study prove empirically that the stewardship theory and compliance theory have been confirmed and are able to explain the effect of village apparatus competence, organizational commitment, and clarity of budget targets on accountability of village fund management. Keywords: Village Apparatus Competence; Organizational Commitment; Clarity of Budget Targets; Accountability.

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Accountability and perception of prosocial behavior in village fund management

Diansari

Othman

Musah

2023

JGR

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This study examines organizational commitment and competency in Indonesia as a moderator of prosocial behavior toward village fund management accountability. Transparency and accountability are essential in the village government’s role as the custodian of public funds (Taufiqi & Ariani, 2022). Central and local governments implemented public accountability to improve governance (Suwanda & Suryana, 2021). Prosocial conduct and accountability in the management of village funds are the focus of this study. The data were collected through the distribution of questionnaires to each and every village throughout Indonesia. The sample was obtained using a simple random sampling technique from all village officials throughout Indonesia, with a total of 689 people responding to the survey. The data for this analysis were analyzed using the SmartPLS. Prosocial behavior affects village fund management accountability, a study found. Organizational commitment has a moderating effect on the relationship between prosocial behaviour and accountability of village fund management, while village official’s competence does not. This study shows that the variable competence of the village official is feasible to be used as a moderating variable in the relationship between prosocial behavior and accountability, so the researchers recommend this variable be used to moderate it with other variables that may affect accountability.

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The Effect of Competence, Commitment, and Regulation on the Accountability of Village Financial Management With Moderated Spirituality.

Cited by 3 publications

References 8 publications

Effectiveness of the Supervisory Board, Village Government Competence and Fund Management Accountability: Moderated by Prosocial Behaviour

Effectiveness of the Supervisory Board, Village Government Competence and Fund Management Accountability: Moderated by Prosocial Behaviour

Kompetensi Aparatur Desa, Komitmen Organisasi, Kejelasan Sasaran Anggaran dan Akuntabilitas Pengelolaan Dana Desa

Accountability and perception of prosocial behavior in village fund management

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