Jurnal Manajemen Dayasaing
Vol. 27 No. 2 (2025): Manajemen Dayasaing

Effect Of Human Resource Capacity On Village Fund Management Via Anti-Corruption Numeracy Mediation Variable

Aqfir, Aqfir (Unknown)
Ilham (Unknown)
Samsuddin Beddu Messa (Unknown)



Article Info

Publish Date
31 Dec 2025

Abstract

This study examines how improvements in human resource capacity affect the performance of village fund management, with anti-corruption numeracy as a mediating variable. Three hypotheses are tested: the direct effect of human resource capacity on village fund management, the indirect effect through anti-corruption numeracy, and the direct effect of anti-corruption numeracy on fund management performance. The research uses a quantitative approach with a survey method. The study was conducted in North Tolitoli District, Central Sulawesi, involving 121 village officials from six randomly selected villages. Data were analyzed using path analysis and the Sobel test. The results confirm that all hypotheses are statistically supported. Human resource capacity has a significant direct effect (β = 0.677; p < 0.001) and an indirect effect through anti-corruption numeracy (Sobel = 3.109; p = 0.001). Anti-corruption numeracy also shows a direct influence on village fund management (β = 0.303; p < 0.001). These findings suggest that enhancing capacity and anti-corruption awareness are key to improving transparent and accountable village fund governance.

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Journal Info

Abbrev

dayasaing

Publisher

Subject

Decision Sciences, Operations Research & Management Social Sciences

Description

Jurnal Manajemen Dayasaing is a scientific journal that contains the results of theoretical research and studies strategic management and competitiveness issues. Managed by Department of Master of Management, Faculty of Economics and Business Universitas Muhammadiyah ...