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Analysis of factors influencing accountability for village fund management in 2024 wanda, wanda; Patra, A. Dahri Adi; Ramadhan, Abid
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.987-1002

Abstract

Purpose: This study aims to analyze the influence of apparatus competence, organizational commitment, and the utilization of information technology on the accountability of village fund management in Belopa District, Luwu Regency. Methodology: The study employs a quantitative approach using multiple linear regression analysis. Data were collected through structured questionnaires distributed to village officials from five villages in Belopa District. Results: The results indicate that organizational commitment and the utilization of information technology have a positive and significant effect on village fund management accountability. In contrast, apparatus competence shows a negative effect on accountability. Novelty: This study introduces an empirical perspective by revealing a counterintuitive relationship between apparatus competence and accountability in village fund management. Findings: Organizational commitment and effective use of information technology emerge as key drivers in enhancing accountability at the village level, while competence alone does not necessarily guarantee better governance outcomes. Originality: The originality of this research lies in its focus on village-level public finance management and its empirical evidence from a rural Indonesian context. Conclusions: Strengthening organizational commitment and optimizing information technology utilization are crucial strategies to improve village fund accountability, alongside the need to reassess competency development programs. Type of Paper: Empirical Research Paper.
Effect of Workload And Work Stress On The Work Quality Of Employees Of BPBD, North Luwu District Wanda, Wanda; Kusdarianto, Indra; Patra, A. Dahri Adi
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1179-1188

Abstract

urpose: This study aims to examine the influence of workload and work stress on the work quality of employees at the Regional Disaster Management Agency (BPBD) of North Luwu Regency. Methodology: The research employs a quantitative approach using a saturated sampling technique involving 55 employees. Data were collected through structured questionnaires and analyzed using multiple linear regression supported by classical assumption tests. Results: The findings indicate that workload and work stress simultaneously have a significant effect on employee work quality, with a coefficient of determination of 46.7%, suggesting that nearly half of the variation in work quality is explained by these variables. Novelty: This study provides empirical evidence on the combined impact of workload and work stress within a public-sector disaster management institution. Findings: Excessive workload and unmanaged work stress negatively affect employee work quality, highlighting the need for effective workload distribution and stress management. Originality: The originality of this study lies in its focus on BPBD employees in a regional disaster management context, which remains underexplored in prior research. Conclusions: Proper management of workload and work stress is essential to enhance employee work quality and organizational performance. Type of Paper: Empirical Research Paper.