Investigating Apparatus Competence and Organizational Commitment for the Village Financial System

Safelia, Nela and Brilliant, Aulia Beatricia and Afrizal, Afrizal and Yetti, Susfa and Olimsar, Fredy (2022) Investigating Apparatus Competence and Organizational Commitment for the Village Financial System. International Journal of Finance & Banking Studies, 11 (4). pp. 37-46. ISSN 2147-4486

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Abstract

This research aims to analyze the effect of village apparatus competence and organizational commitment on village fund management accountability. In addition, researchers also examine the application of the village financial system (SISKEUDES) as an intervening variable. The population in this study were village officials in Kumpeh Ulu and Muaro Jambi sub-districts. Determination of the research sample using purposive sampling method, the number of samples is 145 data observations. The analysis technique used is the Structural Equation Model with the Partial Least Square (PLS) approach. The result of the research is that the competence of the village apparatus does not affect the accountability of village fund management. Organizational commitment and the implementation of SISKEUDES have a significant positive effect on the accountability of village fund management. The implementation of SISKEUDES can mediate the relationship between the competence of village officials and organizational commitment to the accountability of village fund management.

Type: Article
Uncontrolled Keywords: Village Apparatus Competence, Organizational Commitment, SISKEUDES Application, Village Fund Management Accountability
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > SI Akuntansi
Depositing User: Safelia
Date Deposited: 04 May 2023 07:51
Last Modified: 04 May 2023 07:51
URI: https://repository.unja.ac.id/id/eprint/47892

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