期刊名称：Journal of Asian Finance, Economics and Business
印刷版ISSN：2288-4637
电子版ISSN：2288-4645
出版年度：2020
卷号：7
期号：4
页码：223-233
DOI：10.13106/jafeb.2020.vol7.no4.9223
语种：English
出版社：Korean Distribution Science Association
摘要：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.
关键词：Organizational Commitment;Internal Control;Village Fund Allocation Accountability
