Investigating Apparatus Competence and Organizational Commitment for the Village Financial System
Nela Safelia · Aulia Beatrice Brilliant · Afrizal · Susfa Yetti · Fredy Olimsar
International Journal of Finance & Banking Studies · 2022 · Vol. 11 / Issue 4 · 37-46
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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.
Keywords: {'name': 'Corporate Governance Accountability'}
Authors & affiliations
Nela Safelia
Affiliation not supplied
Aulia Beatrice Brilliant
Affiliation not supplied
Afrizal
Affiliation not supplied
Susfa Yetti
Affiliation not supplied
Fredy Olimsar
Affiliation not supplied
Deposited references
Supplied references, not a list of publications citing this article.
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