Authors :
Yohana Magdalena Kalorbobir; Baldric Siregar; Rudy Badrudin
Volume/Issue :
Volume 6 - 2021, Issue 11 - November
Google Scholar :
http://bitly.ws/gu88
Scribd :
https://bit.ly/3DEmXzN
Abstract :
This study aims to examine and analyze the
effect of the village financial system application on the
accountability of village financial management with
organizational commitment as a mediator. The sample of
this study used village officials belonging to the PulauPulau Aru sub-district through the purposive sampling
method, so that the final sample size was 74. The
hypotheses were tested using SEM-PLS (SmartPLS). The
results of the study show that the village financial system
application has a positive and significant effect on village
financial management accountability and organizational
commitment, organizational commitment has a positive
effect on village financial management accountability,
and organizational commitment partially mediates the
effect of the village financial system applications on village
financial management accountability. The results of the
qualitative study through interviews with the three
respondents showed results that supported the
quantitative study.
Keywords :
Village Financial System Applications, Organizational Commitment, Village Financial Management Accountability
This study aims to examine and analyze the
effect of the village financial system application on the
accountability of village financial management with
organizational commitment as a mediator. The sample of
this study used village officials belonging to the PulauPulau Aru sub-district through the purposive sampling
method, so that the final sample size was 74. The
hypotheses were tested using SEM-PLS (SmartPLS). The
results of the study show that the village financial system
application has a positive and significant effect on village
financial management accountability and organizational
commitment, organizational commitment has a positive
effect on village financial management accountability,
and organizational commitment partially mediates the
effect of the village financial system applications on village
financial management accountability. The results of the
qualitative study through interviews with the three
respondents showed results that supported the
quantitative study.
Keywords :
Village Financial System Applications, Organizational Commitment, Village Financial Management Accountability