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All Journal INDONESIAN JOURNAL OF BUSINESS AND ECONOMICS
Neni Nurhayati
Kuningan University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY, AND QUALITY OF HUMAN RESOURCES ON THE EFFECTIVENESS OF VILLAGE FUND FINANCIAL MANAGEMENT WITH INDIVIDUAL MORALITY AS A MODERATION VARIABLE Adam Pratama Ibrahim; Neni Nurhayati
INDONESIAN JOURNAL OF BUSINESS AND ECONOMICS Vol. 8 No. 1 (2025): Indonesian Journal Of Business And Economics
Publisher : Universitas Kuningan

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Abstract

This study examines how accountability, transparency, and the quality of human resources influence the effectiveness of village fund financial management, with individual morality as a moderating variable. A quantitative approach was used, involving 291 village officials from Kuningan Regency. Data were collected through questionnaires and analyzed using Moderated Regression Analysis (MRA). The results show that accountability, transparency, and human resource quality significantly affect financial management effectiveness. However, individual morality does not moderate these relationships. These findings highlight the importance of institutional and governance mechanisms over individual traits in optimizing village fund utilization.
Co-Authors Adam Pratama Ibrahim