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All Journal Jurnal Literasi Akuntansi
Indah Qothrun Nada Nada
Universitas Pembangunan Nasional Veteran Jawa Timur
Economics, Econometrics & Finance Engineering Social Sciences

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Pengaruh Pengendalian Internal, Kompetensi Perangkat Desa, dan Employee Productivity Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Budaya Organisasi Sebagai Variavel Moderasi Indah Qothrun Nada Nada; Nanda Wahyu Indah Kirana
Jurnal Literasi Akuntansi Vol 5 No 4 (2025): Desember 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i4.196

Abstract

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.
Co-Authors Nanda Wahyu Indah Kirana