Proceedings of the International Conference on Economics and Business Studies (ICOEBS-22-2)

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Effect of Competence and Participation Against Accountability of Village Fund Management with the Use of Information Technology as a Moderation Variable

Authors
Yohanes Suhardjo1, *, Faisal2
1Department of Accounting, Faculty of Economics, Semarang University, Semarang, Indonesia
2Department of Accounting, Faculty of Economics and Business, Diponegoro University, Tembalang, Indonesia
*Corresponding author. Email: yohanes.suhardjo.ca@gmail.com
Corresponding Author
Yohanes Suhardjo
Available Online 4 October 2023.
DOI
10.2991/978-94-6463-204-0_39How to use a DOI?
Keywords
Employee Loyalty; Emotional Intelligence; Commitment; Self Efficacy
Abstract

This research aims to evaluate whether or not the usage of information technology acts as a moderating variable in the relationship between competence and involvement and the responsibility for managing village finances. Irregularities in village fund management can be avoided if people understand the elements that affect the accountability of village fund management. This research focuses on the Karangawen District apparatus in Demak Regency, which includes the district office, the district consultative committee, and the village apparatus. Up to 108 participants were included in the study’s purposive sample. Primary data is the only kind of data used in this investigation. Quantitative methods were used for this study—the PLS (Partial Least Squares) method of data analysis. According to the data collected for this study, the accountability of village fund management is affected by factors like competency, involvement, and the utilization of information. Application of digital tools Lack of schooling does not mitigate the impact of competence or involvement on village finance management responsibility.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Economics and Business Studies (ICOEBS-22-2)
Series
Advances in Economics, Business and Management Research
Publication Date
4 October 2023
ISBN
10.2991/978-94-6463-204-0_39
ISSN
2352-5428
DOI
10.2991/978-94-6463-204-0_39How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Yohanes Suhardjo
AU  - Faisal
PY  - 2023
DA  - 2023/10/04
TI  - Effect of Competence and Participation Against Accountability of Village Fund Management with the Use of Information Technology as a Moderation Variable
BT  - Proceedings of the International Conference on Economics and Business Studies (ICOEBS-22-2)
PB  - Atlantis Press
SP  - 450
EP  - 466
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-204-0_39
DO  - 10.2991/978-94-6463-204-0_39
ID  - Suhardjo2023
ER  -