Pengaruh Pengendalian Internal, Kompetensi Perangkat Desa, dan Employee Productivity Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Budaya Organisasi Sebagai Variavel Moderasi

Indah Qothrun Nada Nada (Universitas Pembangunan Nasional Veteran Jawa Timur)
Nanda Wahyu Indah Kirana (Universitas Pembangunan Nasional Veteran Jawa Timur)

Jurnal Literasi Akuntansi
Vol 5 No 4 (2025): Desember 2025

Purpose: This study aims to analyze the influence of internal control, village apparatus competence, and employee productivity on accountability in village fund management, with organizational culture as a moderating variable. Method: This study used a quantitative explanatory approach with a saturated sampling technique involving 107 village apparatus from 13 villages in Ujungpangkah District. Data were collected using a closed-ended questionnaire and analyzed using SmartPLS through outer and inner model testing. Finding: he results indicate that internal control and competence have a significant effect on accountability, while employee productivity does not. Furthermore, organizational culture strengthens the influence of internal control and employee productivity but does not moderate competence. Novelty: This study contributes by introducing employee productivity as an independent variable in the accountability model of village fund management, offering a new perspective that has rarely been examined in previous research.