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Pengaruh Penerapan Good Governance Terhadap Pengelolaan Dana Desa Dengan Kompetensi Sumber Daya Manusia Dan Komitmen Organisasi Sebagai Variabel Moderasi (Studi Empiris Pada Desa Di Kabupaten Kampar)

Village fund management is a form of overall activity that begins with the planning, implementation, administration, reporting and village financial accountability stages according to the Minister of Home Affairs Regulation No. 20 of 2018. This study aims to examine and analyze the effect of applying good governance to village fund management with competence human resources and organizational commitment as a moderating variable. The research subjects totaled 4 (four) functions of the village apparatus with the study population were all villages in Kampar Regency, which were 242 villages. The sample used in this study amounted to 34 villages in Kampar District through the sampling method using purposive sampling technique, with the total number of observations obtained as many as 136 respondents. Data collected through a questionnaire with the data analysis method used is Partial Leats Square (PLS) with the help of the WarpPLS 6.0 Software program.
The results showed that the application of good governance had a positive effect on village fund management. The human resource competency variable can moderate (strengthen) the relationship between the application of good governance to the management of village funds. And organizational commitment variables can also moderate (strengthen) the relationship between the application of good governance to the management of village funds.

Keywords : Implementation of good governance, Village fund management, human resource competencies, and organizational commitment.

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 220 (0001)
10 07. 220 (0001)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
10 07. 220 (0001)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiv, 164 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 220 (0001)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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