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All Journal Jurnal Ilmiah Akuntansi Kesatuan Studi Akuntansi, Keuangan, dan Manajemen
Artanti, Destiana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Determining Factor of Village Financial Managers Moderated by Coworker Support Widianto, Andri; Sari, Yeni Priatna; Faidah, Yusri Anis; Artanti, Destiana
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4899

Abstract

The success of a village is determined by its vision and mission, but it also depends on the quality and capabilities of the village officials. The performance of village financial managers is influenced by individual capabilities and responsibilities; however, other factors also play a role. This study seeks to ascertain the effect of work-life balance and job stress on the performance of village financial managers, with peer support serving as a moderating variable. This quantitative analysis utilized primary data collected via an online questionnaire. The respondents in this study were 51 village finance managers in the Banjarharjo Subdistrict of Brebes Regency. Incidental sampling was used in this study. In addition, the data was analyzed utilizing the Partial Least Squares technique. The findings of the examination support all hypotheses that work-life balance and job stress significantly affect performance. Village financial managers who can maintain a balance between work and personal life show more optimal performance, while job stress that is not managed properly has been proven to reduce work effectiveness. In addition, the results of this study validate that coworker support plays a significant role in moderating these two relationships.
Community Participation as a Moderating: Effect of Village Officials’ Competence on Fund Accountability Widianto, Andri; Mahmudah, Nurul; Artanti, Destiana
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.6295

Abstract

Purpose: This study aims to analyze the effect of village officials’ competence on the accountability of Village Fund management and examine the moderating role of community participation in strengthening this relationship. Research Methodology: A quantitative research design was employed using survey data collected from 97 village officials in Tegal Regency through purposive sampling method. Data were obtained via offline questionnaires and analyzed using SmartPLS. Results: The findings indicate that village officials’ competence significantly and positively affects Village Fund management accountability. Furthermore, community participation significantly moderates and strengthens the relationship between competence and accountability, suggesting that higher public involvement enhances the effectiveness of good governance in achieving transparency and responsible financial management. Conclusions: Accountability in Village Fund management is influenced by the competence of village officials and active community participation as a reinforcing factor. The synergy between professional capacity and participatory oversight is essential for realizing transparent and accountable village governance. Limitations: The small sample size is insufficient for generalization, so further research should be conducted with a larger sample size, not limited to Tegal Regency. Furthermore, the moderating variable is only one, so future research should consider internal control systems, organizational culture, or information technology maturity. Contributions: This study provides substantial theoretical, empirical, and practical contributions in the field of village fund governance. Theoretically, the authors successfully integrate Stewardship Theory with Good Governance perspectives within a moderation framework.
Co-Authors Andri Widianto Faidah, Yusri Anis Nurul Mahmudah, Nurul Yeni Priatna Sari, Yeni Priatna