Effect of Competence of Village Government Apparatus and Organizational Commitment on Village Government Performance with Village Financial Management as an Intervening Variable (Case Study in Villages in East Seunagan District, Nagan Raya Regency)

Herliani Herliani, Maya Sari, Eka Nurmalasari

Abstract


This study aims to examine the effect of competence of village government apparatus and organizational commitment on village government performance with village financial management as an intervening variable, case study in Villages in East Seunagan District, Nagan Raya Regency. The approach in this study is an associative/quantitative approach. The population in this study were Villages in East Seunagan District which consisted of 34 Villages. The sampling technique in this study used the saturated sample technique found in non-probability sampling. The research respondents were 102 people from 34 villages consisting of the Village Head, Secretary and Treasurer. Data was collected using a questionnaire which was delivered directly to the respondents. Data processing is done by structural equation modeling-partial least square (SEM-PLS). The results of this study indicate that competence of the village government apparatus effect village government performance. Organizational commitment effect village government performance. Village financial management effect village government performance. Competence of the village government apparatus effect village financial management. Organizational commitment effect village financial management. Village financial management can mediate effect of competence of the village government apparatus on village government performance. Village financial management can mediate effect of organizational commitment on village government performance.  


Keywords


competence; organizational commitment; performance; financial management

Full Text:

PDF

References


Elfin. (2019). Pengaruh Kompetensi Aparatur Desa, Komitmen pada Tugas dan Regulasi Terhadap Pengelolaan Keuangan Desa di Kabupaten Bombana. Program Pascasarjana Universitas Halu Oleo.

Fitri. (2019). Kinerja Pemerintah Desa dalam Pengelolaan Alokasi Dana Desa pada Desa Vatunonju Kecamatan Biromaru Kabupaten Sigi. Magister Administrasi Publik Universitas Tadulako.

Fitriana, D. (2015). Pengaruh Sumber Daya Manusia, Informasi Keuangan Desa dan Komitmen Organisasi Terhadap Kinerja Kepala Desa dengan Pengelolaan Keuangan Desa sebagai Variabel Intervening. Tesis. Surabaya: Program Studi Magister Akuntansi Universitas Airlangga.

Kha, M.M. (2020). Impact of Farmforestry on Socio-Economic Condition of Farming Communities in District Mardan, Pakistan. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 3 (4): 2649-2661.

Landapase, L. I. M. (2019). Pengaruh Kompetensi Aparatur, Motivasi Aparatur, dan Komitmen Organisasi Terhadap Akuntabilitas Pengelolaan Dana Desa di Kecamatan Nelle, Kecamatan Koting, Dan Kecamatan Kangae Kabupaten Sikka. Skripsi. Yogyakarta: Program Studi Akuntansi Universitas Sanata Dharma.

Pandiangan, Saut Maruli Tua. (2015). Analisis Lama Mencari Kerja Bagi Tenaga Kerja Terdidik di Kota Medan. Skripsi. Medan: Fakultas Ekonomi dan Bisnis, Program Studi Ekonomi Pembangunan, Universitas Sumatera Utara. https://www.academia.edu/52494724/Analisis_Lama_Mencari_Kerja_Bagi_Tenaga_Kerja_Terdidik_di_Kota_Medan.

Pandiangan, Saut Maruli Tua. (2018). Analisis Faktor-faktor yang Mempengaruhi Penawaran Tenaga Kerja Lanjut Usia di Kota Medan. Tesis. Medan: Fakultas Ekonomi dan Bisnis, Program Studi Ilmu Ekonomi, Universitas Sumatera Utara. http://repositori.usu.ac.id/bitstream/handle/123456789/10033/167018013.pdf?sequence=1&isAllowed=y.

Pandiangan, Saut Maruli Tua, Rujiman, Rahmanta, Tanjung, Indra I., Darus, Muhammad Dhio, & Ismawan, Agus. (2018). An Analysis on the Factors which Influence Offering the Elderly as Workers in Medan. IOSR Journal of Humanities and Social Science (IOSR-JHSS), 23(10), 76-79. DOI: 10.9790/0837-2310087679. http://www.iosrjournals.org/iosr-jhss/papers/Vol.%2023%20Issue10/Version-8/K2310087679.pdf.

Pandiangan, Saut Maruli Tua, Resmawa, Ira Ningrum, Simanjuntak, Owen De Pinto, Sitompul, Pretty Naomi, & Jefri, Riny. (2021). Effect of E-Satisfaction on Repurchase Intention in Shopee User Students. Budapest International Research and Critics Institute-Journal, 4(4), 7785-7791. DOI: https://doi.org/10.33258/birci.v4i4.2697.

Rulyanti, D. (2016). Pengaruh Regulasi, Komitmen Organisasi, Komunikasi dan Sumber Daya Manusia Terhadap Kinerja Pemerintah Desa dengan Pengelolaan Keuangan Desa sebagai Variabel Intervening (Studi Pada Pemerintah Desa di Kabupaten Bondowoso). Magister. Universitas Jember.

Saleh, A., Dalimunthe, A.H., Lubis, F.H. (2019). Development of Banking CSR Model for Community Empowerment Slum Area in Medan City. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 2 (3): 39-50.

Shah, M.M., Sirojuzilam, and Maas, L. T. (2020). The Development Impact of PT. Medco E & P Malaka on Economic Aspects in East Aceh Regency. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 3 (1): 276-286.

Sujadi, Firman. (2014). Pedoman Umum Penyelenggaraan Pemerintah Desa. Jakarta: Bee Media Pustaka.

Tahir, Helmi. (2019). Pengaruh Kompetensi Aparatur Desa, Motivasi Kerja, Ketaatan Pelaporan Keuangan Dan Pengawasan Badan Permusyawaratan Desa Terhadap Kinerja Pengelolaan Keuangan Desa Di Kecamatan Talang Kabupaten Tegal.

Tobing, Murniati, Afifuddin, Sya’ad, Rahmanta, Huber, Sandra Rouli, Pandiangan, Saut Maruli Tua, & Muda, Iskandar. (2018). An Analysis on the Factors Which Influence the Earnings of Micro and Small Business: Case at Blacksmith Metal Industry. Academic Journal of Economic Studies, 5(1), 17-23. https://www.ceeol.com/search/article-detail?id=754945.




DOI: https://doi.org/10.33258/birci.v4i4.2916

Article Metrics

Abstract view : 1 times
PDF - 1 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.