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Greenation International Journal of Economics and Accounting

GIJEA
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Published by Greenation Research

ISSN : 29865336 EISSN : 29865050 DOI : https://doi.org/10.38035/gijea

Core Subject : Economy,

Economics, Econometrics & Finance

Greenation International Journal of Economics and Accounting (GIJEA) is managed and published by Greenation Research & Yayasan Global Research National, periodically four times a year every March, June, September, and December. GIJEA is a peer-reviewed journal that publishes scientific articles in the fields of Economics and Accounting. Articles published on GIJEA include the results of original scientific research (top priority), new scientific review articles (not priority), as well as results of studies in the fields of Economics and Accounting.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 331 Documents

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Building Village Fund Accountability through Strengthening Human Resource Competence and Accounting Information Systems: The Strategic Role of Training Quality Dios Nugraha Putra; Afrizal Afrizal; Sri Rahayu; Tona Aurora Lubis
Greenation International Journal of Economics and Accounting Vol. 4 No. 4 (2026): Greenation International Journal of Economics and Accounting (September - Octob
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i4.1206

Village Fund accountability is a crucial aspect of achieving transparent and responsible village government governance. Although various efforts have been made through training and the digitalization of village financial management, previous studies still show mixed findings regarding the factors influencing Village Fund accountability. This study aims to analyze the effect of training quality on Village Fund accountability through village apparatus competence and accounting information systems. The research employs a quantitative approach using a survey method involving 1,008 village apparatuses across three districts in Jambi Province. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that training quality has a positive effect on village apparatus competence and Village Fund accountability. Apparatus competence also proves to have a positive effect on accounting information systems and Village Fund accountability. However, accounting information systems do not have a significant effect on Village Fund accountability and thus are unable to mediate the relationship between competence and accountability. These findings indicate that improving Village Fund accountability is more determined by strengthening apparatus competence than by utilizing accounting information systems. The novelty of this research lies in the empirical evidence that apparatus competence serves as the primary mechanism bridging the effect of training quality on Village Fund accountability, while accounting information systems have not yet been able to fulfill this mediating role.

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Contact Name
M. Rizky Mahaputra

Contact Email
greenation.info@gmail.com

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+6281210467572

Journal Mail Official
greenation.info@gmail.com

Editorial Address
Jl. Kapt. A. Hasan, Telanaipura Jambi-Indonesia

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Kota jambi,

Jambi

INDONESIA

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name M. Rizky Mahaputra

Contact Email greenation.info@gmail.com

Phone +6281210467572

Journal Mail Official greenation.info@gmail.com

Editorial Address Jl. Kapt. A. Hasan, Telanaipura Jambi-Indonesia