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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 Aditia Abdurachman Agustian, Aldy Agustina, Gina Agustina, ⁠⁠Friska Aidah, Risa Nur Aldy Agustian Alfin Nur Arifah Alfin Nur Arifah Alfin Nur Arifah Alfin Nur Arifah Alfin Alwin, Cindi Amalia Siti Khodijah Ardian, Muhamad Arif Muhamad Nurdin Astuti, Dewi Ratnasari Ayu, Intan Putri Aziz, Hilmi DADANG DADANG Dede Riswandi 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 Ginayah, Gina Hakim, Sofwan Mahmudil Halim, Cecep Abdul Hasan, Nurul Ismail Hera, Nurherawati Himawan, Hidayatulloh Ihsan, Adi Muhammad Nur Intan, Intan Ratna Dila Isnawati Isnawati Jaenudin, Ujang Eri Khodijah, Amalia Siti Malik, Rifki Abdul Malinda, Agia Salsa Maulidia, Eka Putri Media Aditia Abdurachman1 Media Aditia Abdurachman1 Mudakir, Ubaedillah Muhamad Nur Ihsan, Adi Mustari Mustari Nur Arifah, Alfin NURAENI, RANI Nurazizah, Eka Nurdin, Arif Muhamad Nurherawati Nurhidayah Nurjanah, Sinta Nurlaila, Fitri Pahmi, Syifa Nurul Pebrian, Ripan Prayoga, Cepi Juniar Putri, Dewi Andina Rachmanda, Yudi Setia 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 Setia Rachmanda, Yudi Sindi Nopitasari Siti Mutmainah Sri Julianti Syifa Aenun Naja Taupik Akbar Taupik Akbar Titin Titin Tito Pinandita Yudi, Yudi Setia Rachmanda Yulianti, Reva