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Journal : Otonomi

Village Fund Management: An Analysis of Human Resource Quality, Village Apparatus, and Internal Control System Jaenudin, Ujang Eri; Ridwan, Rizky; Rachmanda, Yudi Setia
Otonomi Vol 25 No 1 (2025): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v25i1.7012

Abstract

This study aims to analyze the influence of human resource quality, the role of village officials, and internal control systems on the accountability of Village Fund management. The main issue underlying this research is the low level of accountability in village financial management, which affects transparency and public trust. This study employs a quantitative approach with a sample of 75 respondents consisting of village officials and youth organization members in Sukamanah Village. Data were collected through an online questionnaire and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS software. The results indicate that all three independent variables human resource quality, the role of village officials, and internal control systems have a positive and significant influence on the accountability of Village Fund management. These findings highlight that strengthening the capacity of village officials and implementing an effective internal control system are strategic steps in establishing transparent and sustainable village financial governance. This research is expected to provide useful insights for village governments and other stakeholders in efforts to improve the accountability of Village Fund management
Co-Authors Adila, Sahila Aditha, Sandy Aditia Abdurachman Agustian, Aldy Agustina, Gina Agustina, ⁠⁠Friska Aidah, Risa Nur Aldy Agustian Alfalah, Ramdani Alfin Nur Arifah Alfin Alwin, Cindi Ardian, Muhamad Arif Muhamad Nurdin Ayu, Intan Putri Aziz, Hilmi DADANG DADANG Dede Riswandi Dede Rizal Nursamsi Dewi Ratnasari Astuti Dheri Febiyani Lestari Ekasari, Revalina Elsa Wantira Fadilah, Risa Asti Nur Fadillah, ⁠Tsabbit M Fadillatunnisa , Syifa Fatmasari, Santi Febiyani, Dheri Fitri Nurlaila Fitria Azhari, Dwiana Ginayah, Gina Hakim, Sofwan Mahmudil Halim, Cecep Abdul Hasan, Nurul Ismail Hera, Nurherawati Himawan, Hidayatulloh Husniati, Adilah Ihsan, Adi Muhammad Nur Intan, Intan Ratna Dila Isnawati Isnawati Jaenudin, Ujang Eri Kamil, Mustopa Khodijah, Amalia Siti Malik, Rifki Abdul Malinda, Agia Salsa Maulidia, Eka Putri Media Aditia Abdurachman1 Mudakir, Ubaedillah Muhamad Nur Ihsan, Adi Mustari Mustari Nuraeni, Nurul NURAENI, RANI Nurazizah, Eka Nurdin, Arif Muhamad Nurherawati Nurherawati, Nurherawati Nurhidayah Nurjanah, Sinta Nurlaila, Fitri Pahmi, Syifa Nurul Pebrian, Ripan Prayoga, Cepi Juniar Putri, Dewi Andina Ramdani Al Falah Ramdani Al Falah Retno Dyah Pekerti Ridwan Fadilah Rina Madyasari Risa Asti Nur Fadilah Rismalasari, Risma Romansyah, Roni Rosyid, Dede Abdul Satrio, Muhamad Zulfikar Bintang Sindi Nopitasari Siti Mutmainah Sri Julianti Syifa Aenun Naja Taupik Akbar Taupik Akbar Titin Titin Tito Pinandita Yudi Setia Rachmanda Yulianti, Reva Yusup Bustomi, Ajang Alim