INDONESIAN JOURNAL OF BUSINESS AND ECONOMICS
Vol. 8 No. 1 (2025): Indonesian Journal Of Business And Economics

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 (Unknown)
Neni Nurhayati (Kuningan University)

Article Info

Publish Date
30 Jul 2025

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.

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Journal Info
INDONESIAN JOURNAL OF BUSINESS AND ECONOMICS
Website

Abbrev

pub

Publisher

Universitas Kuningan

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The Indonesian Journal of Business and Economics (IJBE) is a peer-reviewed academic journal published by the Faculty of Economics, University of Kuningan, Indonesia. As a biannual publication issued in June and December, it serves as a scholarly platform for the dissemination of knowledge derived ...