The Effect of Internal Control, Village Office Competency, and Employee Productivity on The Accountability of Village Fund Management With Organizational Culture As a Moderating Variable
DOI:
https://doi.org/10.55587/jla.v5i4.196Keywords:
Internal control, competence, employee productivity, accountability, organizational cultureAbstract
Purpose: This study aims to analyze the influence of internal control, village apparatus competence, and employee productivity on accountability in village fund management, with organizational culture as a moderating variable.
Method: This study used a quantitative explanatory approach with a saturated sampling technique involving 107 village apparatus from 13 villages in Ujungpangkah District. Data were collected using a closed-ended questionnaire and analyzed using SmartPLS through outer and inner model testing.
Finding: he results indicate that internal control and competence have a significant effect on accountability, while employee productivity does not. Furthermore, organizational culture strengthens the influence of internal control and employee productivity but does not moderate competence.
Novelty: This study contributes by introducing employee productivity as an independent variable in the accountability model of village fund management, offering a new perspective that has rarely been examined in previous research.
References
Abane, J. A., Adamtey, R., & Ayim, V. O. (2022). Does organizational culture influence employee productivity at the local level? A test of Denison’s culture model in Ghana’s local government sector. Future Business Journal, 8(1), 34. https://doi.org/10.1186/s43093-022-00145-5
Abdelwahed, N. A. A., & Doghan, M. A. A. (2023). Developing Employee Productivity and Performance through Work Engagement and Organizational Factors in an Educational Society. Societies, 13(3), 1–18. https://doi.org/https://doi.org/10.3390/soc13030065
Alam, M. N., Hassan, M. M., Bowyer, D., & Reaz, M. (2020). The Effects of Wages and Welfare Facilities on Employee Productivity : Mediating Role of Employee Work Motivation. Australasian Accounting, Business and Finance Journal, 14(4), 38–60. https://doi.org/https://doi.org/10.14453/aabfj.v14i4.4
Arfiansyah, M. A. (2020). Pengaruh Sistem Keuangan Desa dan Sistem Pengendalian Intern Pemerintah Terhadap Akuntabilitas Pengelolaan Dana Desa. JIFA (Journal of Islamic Finance and Accounting), 3(1), 67–82. https://doi.org/10.22515/jifa.v3i1.2369
Diansari, R. E., Musah, A. A., & Binti Othman, J. (2023). Factors affecting village fund management accountability in Indonesia: The moderating role of prosocial behaviour. Cogent Business & Management, 10(2), 1–25. https://doi.org/10.1080/23311975.2023.2219424
Diansari, R. E., Othman, J. B., & Musah, A. A. (2023). Accountability and perception of prosocial behavior in village fund management. Journal of Governance and Regulation, 12(1), 124–132. https://doi.org/10.22495/jgrv12i1art12
Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. The Academy of Management Review, 14(1), 57. https://doi.org/10.2307/258191
Fadjrin, F. F. (2024). Breaking News Mantan Pj Kepala Desa di Muna Tersandung Kasus Korupsi Dana Desa, Diringkus Polisi. BPK RI (Badan Pemeriksa Keuangan Republik Indonesia). https://sultra.bpk.go.id/breaking-news-mantan-pj-kepala-desa-di-muna-tersandung-kasus-korupsi-dana-desa/
Gulo, K. E., & Kakisina, S. M. (2023). Akuntabilitas Pengelolaan Dana Desa. Jurnal Akuntansi, Manajemen Dan Ekonomi (JAMANE), 2(1), 39–43. https://doi.org/https://doi.org/10.56248/jamane.v2i1.67
Hardisman. (2021). Analisis Partial Least Square Structural Equation Modeling (PLS-SEM). Bintang Pustaka Madani. http://webadminipusnas.perpusnas.go.id/ipusnas/publications/books/193694/
Herlambang, M., & Haryati, T. (2022). Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Bedanten Kecamatan Bungah Kabupaten Gresik. Eqien-Jurnal Ekonomi Dan Bisnis, 11(1), 149–159. https://doi.org/doi.org/10.34308/eqien.v11i1.649
Indriasih, D., Fajri, A., & Febriana, D. (2022). Pengaruh Komitmen Organisasi, Sistem Pengendalian Internal, Kompetensi Pemerintah Desa, Transparansi, dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Dana Desa. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(4), 972–981. https://doi.org/10.47065/ekuitas.v3i4.1331
Indriasih, D., & Sulistyowati, W. A. (2022). The Role of Commitment , Competence , Internal Control system , Transparency and Accessibility in Predicting the Accountability of Village Fund Management. The Indonesian Accounting Review, 12(1), 73–85. https://doi.org/10.14414/tiar.v12i1.2650
Jufrizen, & Rahmadhani, K. N. (2020). Pengaruh Budaya Organisasi Terhadap Kinerja Pegawai Dengan Lingkungan Kerja Sebagai Variabel Moderasi. JMD: Jurnal Manajemen Dan Bisnis Dewantara, 3(1), 66–79. https://doi.org/https://doi.org/10.26533/jmd.v3i1.561
Khotimah, C., Bawono, I. R., & Mustafa, R. M. (2021). Determinants Analysis For The Quality Of Village Financial Statement. Jurnal Reviu Akuntansi Dan Keuangan, 11(1), 185–203. https://doi.org/10.22219/jrak.v11i1.15164
Mulyati, Zebua, S., Chakim, M. H. R., & Khairul. (2023). Effect of Human Resources Quality , Performance Evaluation , and Incentives on Employee Productivity at Raharja High School. APTISI Transaction on Management (ATM), 7(1), 1–8. https://doi.org/https://doi.org/10.33050/atm.v7i1.1732
Nazaruddin, I., Nirmala, N., Fatimah, S., & Ratifah, I. (2023). The Mediation Role Of Internal Control Implementation In Village Financial Accountability Performance. Jurnal Riset Akuntansi Kontemporer (JRAK), 15(1), 67–75. https://doi.org/10.23969/jrak.v15i1.6431
Nursin, D., Syamsuddin, & Nirwana. (2023). Pengaruh Kualitas SDM , Pemanfaatan Teknologi Informasi , Sistem Pengendalian Intern terhadap Pengelolaan Keuangan Dana Desa dengan Kecerdasan Spiritual Sebagai Variabel Moderasi. 7(1), 77–101. https://doi.org/doi.org/10.33395/owner.v7i1.1359
Ompusunggu, S. G., & Salomo, R. V. (2020). Analisis Pelaksanaan Sistem Pengendalian Intern Pemerintah Di Indonesia. Jurnal Administrasi Publik (JAP), 11(1), 56–74. https://doi.org/http://dx.doi.org/10.31506/jap.v11i1.5220
Pardee, R. L. (1990). Motivation Theories of Maslow, Herzberg, McGregor & McClelland.
Peraturan Menteri Keuangan Republik Indonesia Nomor 108 Tahun 2024 tentang Pengalokasian Dana Desa Setiap Desa, Penggunaan, Dan Penyaluran Dana Desa Tahun Anggaran 2025, (2024). https://djpk.kemenkeu.go.id/?p=59813
Pratiwi, P. I., & Dewi, R. S. (2021). Pengaruh Kompetensi Aparat Desa Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Namorambe Kabupaten Deli Serdang. Indonesian Journal of Business Analitycs, 1(2), 183–198. https://doi.org/https://doi.org/10.55927/ijba.v1i2.24
Putra, I. M. Y. D., Rasmini, N. K., Gayatri, & Ratnadi, N. M. D. (2022). Organizational Culture as Moderating the Influence of Internal Control and Community Participation on Fraud Prevention in Village Fund Management during the COVID-19 Pandemic. Linguistics and Culture Review, 6, 351–362. https://doi.org/https://doi.org/10.21744/lingcure.v6nS1.2050
Ramadhan, W., & Arza, F. I. (2021). Pengaruh Kompetensi, Sistem Pengendalian Internal, Peran Perangkat Desa, dan Kualitas Penyajian Laporan Keuangan terhadap Akuntabilitas Pemerintah Desa dalam Mengelola Alokasi Dana Desa. Jurnal Eksplorasi Akuntansi (JEA), 3(4), 822–835. https://doi.org/10.24036/jea.v3i4.415
Ridwan, M., Santosa, R. E. W. A., Suharto, S., & Putri, A. P. R. Z. (2023). Peran Moderasi Partisipasi Masyarakat Pada Hubungan Kompetensi Pengelola, Sistem Pengendalian Internal Dan Pemanfatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa. Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen Dan Akuntansi, 12(1), 92–101. https://doi.org/http://dx.doi.org/10.35906/equili.v12i1.1429
Sabil, M. A., Yanto, H., Pramono, S. E., & Wijayati, N. (2024). Village Apparatus Performance: The Role Of Culture, Organization Support And Job Satisfaction? Jurnal Ilmiah Ilmu Terapan Universitas Jambi, 8(2), 690–702. https://doi.org/10.22437/jiituj.v8i2.35927
Savitri, E., Andreas, A., Diyanto, V., & Gumanti, T. A. (2022). Accountability Of Village Fund Management In Riau Province. Jurnal Riset Akuntansi Kontemporer, 14(2), 131–138. https://doi.org/10.23969/jrak.v14i2.5550
Singh, S., Solkhe, A., & Gautam, P. (2022). What do we know about Employee Productivity?: Insights from Bibliometric Analysis. Journal of Scientometric Research, 11(2), 183–198. https://doi.org/10.5530/jscires.11.2.20
Sugiyono. (2022). Metode Penelitian Kuantitatif, Kualitatif dan R&D (4th ed.). Alfabeta.
Undang-Undang RI Nomor 3 Tahun 2024 tentang Perubahan Kedua Atas Undang-Undang Nomor 6 Tahun 2014 Tentang Desa, (2024). https://peraturan.bpk.go.id/Details/283617/uu-no-3-tahun-2024
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Literasi Akuntansi
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
