Does Competency, Commitment, and Internal Control Influence Accountability? = Does Competency, Commitment, and Internal Control Influence Accountability?

다국어 초록 (Multilingual Abstract)

This study aims to analyze the influence of apparatus resources, organizational commitment, internal control on the accountability of village fund allocations with the level of education as a moderating. Accountability analysis of village fund allocation is carried out at every stage of planning, implementation stage, administration stage, reporting stage, and accountability stage. The study was conducted in 18 villages in Undaan District, Kudus Regency - Indonesia, with a total sample of 115 village officials. Structural Equation Model analysis techniques with Warp Partial Least Square were used to test the research hypotheses. The results showed that apparatus resources, organizational commitment, and internal control had a positive effect on the accountability of village fund allocations. The level of education strengthens the influence of apparatus resources on the accountability of village fund allocations. The findings of the study further prove that commitment has positive implications for achieving accountability. It means that the higher the commitment made by the government apparatus, the better and higher the effect on accountability in managing public funds. With an ethical commitment of the government apparatus in managing the budget, the use of funds can be in accordance with the planning and designation so that goals can be achieved.

참고문헌 (Reference)

1 Michael Behnam, "Where Is the Accountability in International Accountability Standards?: A Decoupling Perspective" Cambridge University Press (CUP) 21 (21): 45-72, 2011

2 Fajri, R., "Village Government Accountability in Village Fund Allocation Management(Study at Ketindan Village Office, Lawang District, Malang Regency)" 3 (3): 1099-1104, 2015

3 Husna, S., "The readiness of the village apparatus in carrying out village financial management in an accountable manner in accordance with Law number 6 of 2014 on villages (study in several villages in Pidie district)" 1 (1): 2016

4 Zeyn, E., "The effect of good governance and government accounting standards on financial accountability with organizational commitment as a moderator" 1 (1): 21-36, 2011

5 Darma, E. S., "The effect of clarity of budget targets and accounting control systems: Empirical studies in Regencies and cities throughout Yogyakarta Special Province" Universitas Gadjah Mada

6 Rahayuni, R., "The Influence of Organizational Culture, Organizational Commitment and Public Accountability on Organizational Performance (Study of the Department of Revenue, Financial Processing and Regional Assets of Grobogan Regency)" Universitas Muhammadiyah Surakarta

7 Indrayani, L. F., "The Influence of Organizational Commitment, Clarity of Budget Objectives and Effectiveness of Internal Control on Accountability of Public Organizational Performance (Empirical Study on Regional Work Unit of Gianyar Regency)" 8 (8): 2017

8 Sanggemi, R., "The Influence of Human Resources Competence and Public Accountability on the Performance of Government Agencies(Survey on Bandung City BPKA)"

9 Zirman, Darlis, E., "The Influence of Competence of Local Government Apparatus, Application of Financial Accountability, Work Motivation, and Obedience to Laws and Regulations on Performance Accountability of Government Agencies" 18 (18): 1-12, 2010

10 Azkia, H. B., "The Effect of Human Resources Quality and Public Accountability on Financial Management Performance in the AR-Raniry State Islamic University, Banda Aceh" 5 (5): 22-32, 2016

11 Febriani, "The Effect of Good Governance, Compensation, Organizational Commitment, Motivation, Work Environment on the Accountability of Government Agencies Performance (SKPD Bintan Regency Government)" Universitas Sebelas Maret

12 Mada, S., "The Effect of Competence of Village Fund Managers, Commitment of Village Government Organizations, and Community Participation in Village Fund Management Accountability in Gorontalo District" 8 (8): 106-115, 2017

13 Widyatama, A., "The Effect of Competence and Internal Control Systems on Village Government Accountability in Managing Village Fund Allocation(ADD)" 2 (2): 1-20, 2017

14 Cahyani, I., "The Effect of Apparatus Resources on Accountability of Public Funds with Education as Moderating. Joint Proceedings"

15 Thi Ngoc Lan NGUYEN, "The Determinants of Profitability in Listed Enterprises: A Study from Vietnamese Stock Exchange" 한국유통과학회 7 (7): 47-58, 2020

16 Lex Donaldson, "Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns" SAGE Publications 16 (16): 49-64, 2016

17 Thanh Hung NGUYEN, "Social Responsibility, Organizational Commitment, and Organizational Performance: Food Processing Enterprises in the Mekong River Delta" 한국유통과학회 7 (7): 309-316, 2020

18 Ferina, I. S., "Review of Village Government Readiness in Implementing Minister of Domestic Affairs Regulation No. 113 of 2014 concerning Village Financial Management(Case Study of Village Government in Ogan Ilir Regency)" 14 (14): 321-336, 2016

19 Sekaran, U., "Research methodology for business" Salemba Empat 2017

20 Yoman, M., "Quality of Apparatus Resources in Achieving Development Goals in Yamo District, Puncak Jaya Regency, Papua Province" 3 (3): 1-9, 2016

21 Mardiasmo, "Public sector accounting" CV Andi Offset 2009

22 Permendagri, "Permendagri 113 of 2014 Village Financial Management"

23 Latan, H., "Partial Least Squares. Concepts, Methods and Applications Using the WarpPLS 5.0" Badan Penerbit Universitas Diponegoro 2014

24 Heppy Purbasari, "PENGARUH DESENTRALISASI FISKAL, SISTEM PENGENDALIAN INTERNAL DAN KINERJA PEMERINTAH DAERAH TERHADAP AKUNTABILITAS LAPORAN KEUANGAN" Universitas Muhammadiyah Surakarta 2 (2): 102-108, 2017

25 Robbin, S. P., "Organizational Behavior" Salemba Empat 2008

26 Keller, R. T., "Job Involement and Organizational Commitment as Longitudinal Predictor of Job Performance : A Study of Scietest and Engineers" 82 (82): 539-545, 1997

27 Werther Jr, W. B., "Human Resources and Personal Management" McGrew-Hill 1996

28 Yusuf, B., "Human Resource Management in Islamic Financial Institutions" PT. Raja Grafindo Persada 2015

29 Mathis, R. L., "Human Resource Management" Salemba Empat 2011

30 Sedarmayanti., "Human Resource Management" Refika Aditama 2015

31 Pemerintah, P., "Government Regulation Regarding Village Funds Sourced From the State Budget"

32 Indrian, S., "Government Implementation in Managing Village Budgeting (APBDes). EXISTS" 11 (11): 190-199, 2016

33 Dewi, R. A., "Factors That Influence Financial Performance of Village Governments Post Law Enforcement" 3 (3): 311-327, 2016

34 Aziiz, M. N., "Factors That Affect Village Fund Accountability" 6 (6): 280-344, 2019

35 Thang Quyet Nguyen, "Factors Affecting Industry and University Collaboration in Education in the Hospitality Industry in Vietnam: A Business Perspective" 한국유통과학회 7 (7): 291-300, 2020

36 Singgih PURNOMO, "Empowerment Model for Sustainable Tourism Village in an Emerging Country" 한국유통과학회 7 (7): 261-270, 2020

37 Ardani, N. G., "Development of Village Apparatus Competency Resources through Capacity Building Strategy(Study at Bluru Kidul Village Office, Sidoarjo District, Sidoarjo Regency)" 3 (3): 275-281, 2015

38 Mutmainah, I., "Application of Village Fund Management Accountability and Government Internal Control System (Spip) in Kedungwuni District, Pekalongan Regency" 19 (19): 1-12, 2017

39 Sugiarti, E., "Analysis of Human Resource Competency Factors, Utilization of Information Technology, and Budgeting Participation in Village Fund Management Accountability (Survey of Villages in Klari District, East Karawang District, Majalaya District and Rengasdengklok District Karawang Regency)"

40 Suherwan, S., "Analysis of Factors Affecting Successful Implementation of Village Fund Allocation(Case Study in South Siantan District, Anambas Islands District)" 9 (9): 201-214, 2017

41 Yesinia, N. I., "Analysis of Factors Affecting Accountability in Village Fund Allocation Management(Case Study in Yosowilangun District, Lumajang Regency)" 10 (10): 105-112, 2018

42 Aikins, S. K., "An Examination of Government Internal Audit‟s Role in Improving Financial Performance" 11 (11): 306-337, 2011

43 Wardana, I., "Accountability in village financial management (study of village government in Magelang District)" Universitas Negeri Semarang

44 Kholmi, K. M., "Accountability in managing village fund allocation(study in Kedungbetik village, Kesamben district, Jombang)" 7 (7): 143-152, 2017

45 Irma, A., "Accountability in Village Fund Allocation Management in Dolo Selatan District, Sigi Regency" 3 (3): 121-137, 2015