THE INFLUENCE OF VILLAGE APPARATUS COMPETENCE, ORGANIZATIONAL COMMITMENT, AND COMMUNITY PARTICIPATION ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY

Abstract

This study aims to determine the effect of village apparatus competence, organizational commitment, community participation on village fund management accountability in the existing village in Bulukumpa sub-district, Bulukumba district. This type of research is quantitative research using primary data. The population used is 11 villages, and the sample is village fund management apparatus in Bulukumpa sub-district, Bulukumba district starting from the village head, village secretary, treasurer (head of financial affairs), head of affairs as many as 120 samples. data collection method using a questionnaire. The results showed that: (1) The competence of village officials had a positive and significant effect on the accountability of village fund management. (2) Organizational commitment has a positive and significant effect on village fund management accountability, (3) Community participation has a positive and significant impact on village fund management accountability , (4) Competence of village officials, organizational commitment and community participation have a simultaneous positive and significant effect on village fund management accountability . This shows that the better the competence of village officials, organizational commitment, and community participation, the better the accountability of village fund management will be.