Financial Village Management Predictors with Work Motivation as a Moderating Factor

Nurdian Susilowati, Maya Diantari Mulyono, Amir Mahmud, Puji Novita Sari

Abstract


This research aims to determine and analyze the influence of village apparatus competence, organizational commitment, and the whistleblowing system on village financial management, with work motivation as a moderating variable. The population in this study was all village officials in Sragi District, Pekalongan Regency. The sampling technique used was purposive sampling, resulting in a sample of 112 respondents. The data analysis techniques for this research were descriptive analysis and path analysis using SmartPLS. The research results show that village apparatus competence, organizational commitment, and the whistleblowing system has an effect on village financial management. Work motivation as the mediator variable can strengthen the relationship between organizational commitment on village financial management but does not strengthen the relationship between whistleblowing on village financial management. This research makes a valuable contribution to the field of accounting, particularly in the context of public sector organizations, by applying Stewardship theory. It could also clarify the necessity for collaboration between the steward and principal in order to accomplish the village's objectives. The novelty of this research lies in the incorporation of a whistleblowing system and work motivation as the moderation factors

Keywords


Organizational commitment; Village apparatus competence; Village financial management; Whistleblowing system

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DOI: https://doi.org/10.17509/jaset.v16i2.66570

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