The Effect of Apparatus Commitment on the Accountability of
Village Fund Management with Village Government
Performance as a Mediating Variable in the Village Government
of the Jumantono Sub-District, Karanganyar Regency
1Setyaningsih, 2Edi Wibowo
1,2Faculty of Economics, Universitas Slamet Riyadi Surakarta, Indonesia
https://doi.org/10.47191/jefms/v6-i9-36ABSTRACT:
This study aims to determine the significant influence between the commitment of the apparatus on the accountability of managing village funds through the performance of the village government. The village government organizational commitment is an agreement or commitment made by the village government organization in carrying out its duties to manage village funds. The performance of the Village Government has an important role for the Regional Government of Karangayar Regency, especially in the implementation of good governance. In fact, the good governance practices that have been implemented have not made an optimal contribution to the performance of the Village Government. The population in this study were all Village Governments in 11 Villages, Jumantono District, Karanganyar Regency, with a total of 145 people. This study uses census research by taking the entire population to be used as respondents. data analysis using path analysis and sobel test. The results of the study show (1) Commitment of the apparatus has a significant effect on village government performance and accountability for managing village funds in Jumantono District, Karanganyar Regency. (2) Village government performance has a significant effect on village fund management accountability in Jumantono District, Karanganyar Regency. (3) Apparatus commitment has an indirect effect on the accountability of managing village funds through the performance of the village government as a mediating variable in the Village Government of Jumantono District, Karanganyar Regency.
KEYWORDS:
Village funds, commitment, performance, good governance
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