Determinants of Accountability for The Management of Funds Vis-À-Vis Village Governments in Indonesia (Empirical Case in Sukabumi, West Java)

Authors : Hari SETİYAWATİ, Puji RAHAYU, Lucky NUGROHO

Pages : 191-204

Doi:10.17233/sosyoekonomi.2023.02.09

View : 16 | Download : 13

Publication Date : 2023-04-28

Article Type : Research Paper

Abstract :The study aims to analyse the effect of Organisational Commitment on the Quality of Village Fund Financial Statements and the impact on Village Fund Management Accountability. The survey had conducted in villages in Sukabumi Regency, West Java. The observation units were village fund management officers, namely village heads/temporary village heads, village secretaries, and heads of financial affairs/village treasurers, totalling 193 villages. The data were analysed with the SEM model and processed using Smart PLS software. The results of this study prove that organisational commitment does not have a significant effect on the quality of Village Fund reports but has a significant impact on the accountability of Village Fund management, and the quality of Village Fund financial statements has a significant effect on the accountability of Village Fund management. The study’s implications provide information to decision-makers, especially stakeholders from village funds, to improve organisational commitment and the quality of financial statements so that management and village accountability.
Keywords : Köy Fonu, Örgütsel Bağlılık, Mali Raporların Kalitesi, Köy Fon Yönetiminin Hesap Verebilirliği