Pengaruh Aplikasi Sistem Keuangan Desa terhadap Akuntabilitas Pengelolaan Keuangan Desa dengan Komitmen Organisasi Sebagai Pemediasi

Kalorbobir, Yohana Magdalena (2021) Pengaruh Aplikasi Sistem Keuangan Desa terhadap Akuntabilitas Pengelolaan Keuangan Desa dengan Komitmen Organisasi Sebagai Pemediasi. Jurnal thesis, STIE YKPN.

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Abstract

This study aims to examine and analyze the effect of the village financial system on the accountability of village financial management with organizational commitment as a mediator. The sample of this study used village officials belonging to the Pulau-Pulau 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 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 on village financial management accountability. The results of the qualitative study through interviews with the three respondents showed results that supported the quantitative study.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number KAL P 477/2021
Uncontrolled Keywords: village financial system, organizational commitment, village financial management accountability
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Sari Dewi
Date Deposited: 12 May 2022 02:53
Last Modified: 12 May 2022 02:53
URI: http://repository.stieykpn.ac.id/id/eprint/1930

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