Nada, Indah Qothrun (2025) Pengaruh Pengendalian Internal, Kompetensi Perangkat Desa, dan Employee Productivity Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Budaya Organisasi Sebagai Variabel Moderasi (Penelitian Pada Kecamatan Ujungpangkah Kabupaten Gresik). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the influence of internal control, village official competence, and employee productivity on village fund management accountability and to examine the role of organizational culture as a moderating variable. The primary focus of the study is to understand the factors that can strengthen transparency, responsibility, and effectiveness of village fund management in accordance with the principles of public accountability. The research method used is a quantitative approach with primary data sources. Data were obtained through questionnaires distributed directly to village officials at the research site, including the village head, village secretary, village treasurer, head of affairs, head of sections, and hamlet heads. The questionnaire instrument was designed using a Likert scale to measure each research variable. The collected data were then analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS software. The analysis process included validity and reliability tests, as well as structural model testing to determine direct relationships and moderating interactions between the research variables. The results showed that internal control and village official competence had a positive and significant effect on accountability in village fund management, while employee productivity had no significant effect. Furthermore, organizational culture was shown to moderate the influence of internal control and employee productivity on accountability, but did not moderate the relationship between village official competence and accountability. These findings confirm that strengthening accountability in village fund management is more determined by the effectiveness of internal control, village official competence, and the support of a conducive organizational culture.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Indah Qothrun Nada | ||||||||
| Date Deposited: | 04 Dec 2025 07:22 | ||||||||
| Last Modified: | 04 Dec 2025 07:22 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/46914 |
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