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All Journal Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Raharjo Bayu Tirta
Universitas Negeri Medan
Economics, Econometrics & Finance Other

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Determinan Akuntabilitas Pengelolaan Dana Desa dengan Komitmen Organisasi Sebagai Variabel Moderasi Raharjo Bayu Tirta; Tapi Rumondang Sari Siregar
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v6i2.2182

Abstract

This article was motivated by the author's observation of the widespread corruption involving village funds in Indonesia, particularly in smaller regions such as Percut Sei Tuan. This situation points to weak accountability in fund management and inconsistencies found in prior studies. The study aims to examine the causal relationship between human resource competence and the use of information technology on the accountability of village fund management, as well as to assess the role of organizational commitment in moderating the effects of these two variables. A quantitative approach was employed using a survey method, with data gathered through questionnaires distributed to 72 respondents, including village heads, village secretaries, heads of finance, and members of the BPD from 18 villages in the Percut Sei Tuan District. Data analysis was conducted using t-tests, F-tests, and Moderated Regression Analysis (MRA) with the assistance of SPSS. The findings reveal that human resource competence has a positive and significant effect on the accountability of village fund management, whereas the use of information technology does not show a significant effect. Organizational commitment is found to moderate the relationship between HR competence and accountability, although it does not moderate the relationship between information technology use and accountability. The study implies that enhancing accountability in village fund management requires strengthening human resource capacity and organizational commitment, along with improving information technology infrastructure to ensure its effective use.
Co-Authors Tapi Rumondang Sari Siregar