Owner : Riset dan Jurnal Akuntansi
Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023

Faktor-Faktor yang mempengaruhi Kinerja Pemerintah Desa dimediasi oleh Pengelolaan Dana Desa

Afri Anton (Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau)
Taufeni Taufik (Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau)
Ruhul Fitrios (Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau)
Yesi Mutia Basri (Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau)



Article Info

Publish Date
06 Oct 2023

Abstract

This study aims to find empirical evidence of the Influence of Village Official Competence, Organizational Commitment and Transparency on Village Government Performance with Village Fund Management as a Mediator. This research was conducted at Village Government Officials in Padang Pariaman Regency. The sampling technique uses the census method by sending questionnaires to Village Government Officials. Of the 309 questionnaires distributed, 288 questionnaires were processed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis. The results of the research prove that there is an influence of Village Official Competence, Organizational Commitment and Transparency on Village Government Performance and Village Fund Management which is able to mediate the variables of Village Official Competency, Organizational Commitment and Transparency on Village Government Performance of Village Government Officials in Padang Pariaman Regency. By having qualified & competent Village Officials, the implementation of Village Fund Management can run well & smoothly (starting from planning, implementation, administration, reporting to accountability). Transparency as openness of public information has a very important role in increasing public participation, if there is public involvement in controlling & supervising the implementation of regional government then the performance produced by the government will run well. Good Village Fund Management can influence Village Government Performance, where the better the rules implemented by village officials, the better the Village Government Performance will be.

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Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...