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All Journal Journal of Economic Education and Entrepreneurship Studies
Andi Renita Puspayanti
Universitas Hasanuddin, Indonesia
Economics, Econometrics & Finance Other

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Village Apparatus Competence and Village Financial Management Accountability: The Moderating Role of Prosocial Behavior Masnawaty Sangkala; Adriansyah Adriansyah; Andi Nurrahma Gaffar; Andi Renita Puspayanti
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 5 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i5.442

Abstract

This study examines the effect of village apparatus competence on village financial management accountability and the moderating role of prosocial behavior. The research uses a quantitative approach with 248 village apparatus respondents from 50 villages in the western region of Bone Regency, selected through purposive sampling. Data were analyzed using linear regression and Moderated Regression Analysis (MRA) with SPSS 27. The results show that village apparatus competence has a positive and significant effect on village financial management accountability (Beta = 0.786; t = 19.908; p = 0.000). Prosocial behavior is shown to strengthen this effect (interaction coefficient = 0.006; t = 3.547; p = 0.000). These findings indicate that the technical competence of village apparatus needs to be supported by their willingness to act in the interest of the community for village financial management accountability to be fully achieved. This study contributes to the application of Attribution Theory and Prosocial Organizational Behavior Theory in the context of village financial governance.
Co-Authors Adriansyah Adriansyah Andi Nurrahma Gaffar Masnawaty Sangkala