DETERMINANTS OF COMPETENCE OF VILLAGE OFFICIALS, COMMUNITY

PARTICIPATION, ORGANIZATIONAL COMMITMENT AND TRANSPARENCY TOWARDS

ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT, ANJIR MUARA DISTRICT,
BARITO KUALA REGENCY, SOUTH KALIMANTAN PROVINCE.

Sanusi1), Padlah Riyadi2)

1,2)
Master of Accounting Postgraduate Program, Faculty of Economics and Business
Lambung Mangkurat University Banjarmasin, Indonesia
padlah.riyadi@gmail.com

ARTICLE INFO ABSTRACT (9 PT)

The aim of the research is to test and provide empirical evidence of
Article history:
the influence of village officials' competence, community
Received Nov, 2023 participation, organizational commitment and transparency on the
Revised accountability of village fund management. This research was
Accepted conducted using a sample determination method, namely purposive
sampling, with a quantitative research type. Data analysis was
Keywords: carried out using a multiple regression analysis model. Hypothesis
testing was carried out to determine the extent of influence of village
Competency
Participationn apparatus competence, community participation, organizational
Organizational Commitment commitment and transparency on accountability in managing village
Transparency funds, either partially or simultaneously. The results of hypothesis
Acountability testing show that the competence of village officials has no effect on
the accountability of village fund management, while community
participation, organizational commitment and transparency have a
positive effect on the accountability of village fund management.

Corresponding Author:
Name of Corresponding Author,
Padlah Riyadi
Universitas Lambung Mangkurat
Email: padlah.riyadi@gmail.com
INTRODUCTION
Research Background

Villages are the smallest part of the Republic of Indonesia. Village Being one of the biggest roles in the
development of a country, of course the responsibility of a village is also big. Ismail (2016) stated that the State itself
must follow village developments or tut wuri handayani. In this case, villages are very privileged by the government,
villages receive assistance from the APBN and APBD such as Village Funds and Village Fund Allocations. Village
Fund Allocation is funds sourced from the state income and expenditure budget intended for villages which are
transferred through the district or city regional income and expenditure budget and are used to finance government
administration, implementation of development, community development and community empowerment (UU No. 6
of the year 2014 about villages).
The aim of village funds is to improve welfare and equitable village development through improving
public services in villages, advancing the village economy, overcoming development gaps between villages and
strengthening village communities as subjects of development, based on Minister of Home Affairs Regulation Number
20 of 2018 concerning Village Financial Management, village finances are all village rights and obligations that can
be valued in money and everything in the form of money and goods related to the implementation of the Village's
rights and obligations.
Undang-Law No. 6 of 2014 concerning Villages, provides significant changes in village governance.
In terms of regulatory policy, villages (or by other names that have been specifically/separately regulated) are no
longer part of Law no. 32 of 2004 concerning Regional Government. Villages in Indonesia will experience a
repositioning and new approach in implementing development and governance. In essence, the Village Law has a
vision and engineering that gives broad authority to villages in the fields of implementing village government,
implementing village development, fostering village community, and empowering village communities. The village
governance policies contained in the new village law are considered to be policies that brings new hope in efforts to
improve the welfare of village communities.
When village officials are not ready, then in management and reporting Village finances will experience
delays and errors in preparation. Other deviations include discrepancies between what should be done and what is
actually done regarding the accountability of village funds, village use plans that should be used for village
development, but are not implemented, but are used for personal interests. In its management, to fulfill reporting
accountability for the use of village funds, it must fulfill several basic principles for presenting financial reports that
are easy to understand, reliable and relevant, and can be accounted for (Liwier, 2016).
Accountability for managing large village fund allocations requires village officials who have competence
in their field. According to Syafaruddin (2019), the use of village fund allocations in carrying out government activities
and empowering village communities cannot be separated from the problem of village financial management.
Weaknesses found in the field in management originate from village government officials, because the majority have
a high level of training, knowledge, skills and abilities that are still relatively low. Competence village officialsis
the ability a person has to complete their tasks and responsibilities. Human resources are still low due to the lack of
ability to manage village fund allocations. According to Mualifu (2019), the limited number of village officials who
do not have an educational background in accounting results in a lack of understanding and mastery of village officials
in managing village finances properly and correctly.
Another factor that triggers successful management of fund allocation namely community
participation. Community participation is a person's involvement in an activity to complete, identify and make
decisions. Human resources are a benchmark for government success in realizing activities regarding the Regional
Revenue and Expenditure Budget (APBD). The existence of human resources has a big influence on an activity, so
that it can choose better activities for the future by prioritizing organizational goals.
Involvement village communities in implementing the management of village fund allocations to
collaborate with village officials. Stewardship theory explains that carrying out duties and responsibilities is not
motivated by individual goals but focuses on organizational goals for the common good (Donaldson and Davis, 1991).
Various research studies regarding the accountability of village fund management are very diverse. Based on the
explanation above, it is known that each variable, namely the competence of village officials, the commitment of
village government organizations, and transparency has different and inconsistent results from each research result
that has been carried out. namely, there is research that shows a positive effect, and there is also research that shows
negative results.
Another research that discusses village funds is Rokhati (2020), research conducted in Ginggangtani
Village found that there was no transparency and accountability at the stages of planning, implementation,
accountability and supervision. This happens due to the lack of enthusiasm of village communities to participate in
supervising the management of village fund allocations, lack of knowledge about government accounting by human
resources who play a management role.
Based on the existing phenomena and the many discrepancies in research results or research gaps from
several previous studies, the author chose the research title
Determinants of Competence of Village Officials, Community Participation, Organizational Commitment and
Transparency towards Accountability of Village Fund Management, Anjir Muara District, Barito Kuala Regency,
South Kalimantan Province.

LITERATURE REVIEW
Stewardship Theory.
The Grand Theory of this research isstewardshiptheory where this theory is part of agency theory.
Stewardship theory was coined by Donaldson and Davis (1991), which explains the situation where managers are not
motivated by individual goals, but are more focused on their main results for the benefit of the organization.
Theoretical implicationsstewardshipBased on this research, it can be explained that the village community
as the principal entrusts the existence of the village government as a steward to manage village funds. This is done in
order to improve the welfare of the community through village development. After that, the village government carries
out financial accountability in the form of presenting accountable and transparent financial reports in accordance with
the characteristics of financial reports which consist of relevant, reliable, understandable and comparable. To achieve
society's goals, competence, commitment and transparency are needed.

Good governance
Understanding Good Governance
According to Mardiasmo (2004) says thatgood governanceis a way of managing public order or affairs,
including managing economic and social resources for the benefit of development in society. Government Regulation
No. 101 of 2000 states that good governance is a government concept that aims to develop and establish the principles
of professionalism, accountability, transparency, democracy, efficiency, effectiveness, rule of law, excellent service
and can be accepted by the entire community.
Good Governanceis a form of building good development management, including development
administration, development management which places a central role. The government is the agent of change and
agent of development (agent for making the desired changes), namely the government is required to encourage
development by creating programs, projects, even industries, and the role of good planning that can be seen through
the budget. Planning and budgeting also stimulate private sector investment, but the ability to control investment is in
the hands of the government (Ministry of Home Affairs No. 114 of 2014). Adisasmita (2011:23) said Good
Governance is oriented to:
1. Ideal orientation, a state that is directed at achieving national goals. This orientation is based on democratization
in state life with its constituent elements such as: legitimacy (whether the government) is elected and has the
trust of the people, accountability, securing of human rights autonomy and devolution of power and assurance
of civilian control
2. A government that functions ideally, namely effectively and efficiently in carrying out efforts to achieve
national goals. This second orientation depends on the extent to which the government has competence and the
extent to which political and administrative structures and mechanisms function effectively and efficiently
(Sedarmayanti 2004).

Accountability for Village Fund Management

Accountability is the obligation to provide accountability or answer and explain the performance and actions
of a person/legal entity or leader of an organization to parties who have the right or authority to ask for information
or accountability.
According to Government Regulation Number 60 of 2014 states that
"Village Funds are funds sourced from the State Revenue and Expenditure Budget (APBN) intended for villages which
are transferred through the district/city Regional Revenue and Expenditure Budget (APBD) which are used to finance
government administration, implementation of development, community development and community empowerment
.”
According to Sholeh and Rochmansjah (2015, p. 13) state that "Village financial management is village
financial management (APBDesa), which includes implementation, execution, administration and accountability of
village finances." Management is defined as a series of work or efforts carried out by a group of people to carry out a
series of work to achieve certain goals. There are differences in the definition of management by experts, this is
because experts review the definition from different angles. There are those who review management in terms of
functions, objects, institutions and review management as a unit. However, if studied, in principle these definitions
contain the same meaning and objectives.

Competence of Village Officials

According to Fina (2016) states that "Accountability for financial management of village funds is influenced
by human resources, because quality financial reports cannot be realized without the involvement of human
resources." According to Cheng, Engstrom & Kattelus (2002) stated that "To increase the competence of government
officials, it is important to carry out a series of activities, including through education and training. As well as the
experience itself. "The importance of human resource competency as village financial managers will influence the
quality of accountability of the financial reports produced."

Society participation
According to Muslimin (2012: 84), community participation is a person's involvement in activities or programs
carried out to resolve, identify and make decisions on organizational problems in order to solve current problems.
Community participation is important, so that government activities can run in accordance with organizational goals
and current problems can be overcome, by providing opportunities to receive criticism and suggestions from the
community in decision making.
According to Keith Davis(2000) in Khairuddin (2000: 124), community participation is the involvement of
thoughts and emotions in group situations that provide enthusiasm to encourage the achievement of goals and are able
to take part in group responsibilities.

Organizational Commitment
Organizational commitment is closely related to accountability. Some experts which suggests that
organizational commitment is a factor that influences accountability. According to Cavokian et al (2010, p. 408) stated
that "Organizational commitment is needed for accountability. Organizational commitment is an important element
in accountability."
Organization is an attitude that reflects the extent to which an individual or employee knows and is related
to their organization.
Romadhon (2017) states that "Organizational commitment is the ability of employees to identify themselves with the
values, rules, goals of the organization or company, including elements of loyalty to the company and order in work."

Transparency
Definition of Transparency
According to Mulyaningsih (2019), transparency is an act of openness carried out by the government to provide
convenience to the public and build public trust through easy access to adequate information, in order to obtain
accurate information. Meanwhile, according to Adisasmita (2011), transparency is the government's openness in
providing information related to public resource management activities to parties who need information, namely the
public.

RESEARCH FRAMEWORK
Competence of village officials, community participation, organizational commitment and transparency together
have an influence onaccountability for managing village funds in all villages in Anjir Muara District, South
Kalimantan Province.
From the study above, it can be more easily seen the following framework of thinking:
 Figure 1
Conceptual Framework of Thought

Research Hypothesis
Based on problem formulation, literature review and results of previous research, the hypothesis in this
research is:
1. H1: Competence of village officials has a positive and significant effect on the accountability of village fund
management in all villages in Anjir Muara sub-district, Barito Kuala district
2. H2: Community participation has a positive and significant effect on the accountability of village fund
management in all villages in Anjir Muara sub-district, Barito Kuala district
3. H3: Organizational commitment has a positive and significant effect on accountability in managing village
funds in all villages in Anjir Muara sub-district, Barito Kuala district
4. H4: Transparency has a positive and significant effect on accountability in managing village funds in all
villages in Anjir Muara sub-district, Barito Kuala district
5. H5: Competence of village officials, community participation, organizational commitment and transparency
have a positive and significant effect on village government performance in all villages in Anjir Muara sub-
district, Barito Kuala district

RESEARCH METHODOLOGY
Research Approach

In In this research, the type of research used is quantitative causality research. Where quantitative research
examines the influence of village officials' competence, community participation, village government organizational
commitment, and transparency on accountability in managing village funds in all villages in Anjir Muara District.

Research Population and Sample

Research Population
The population in this study is all village officials including all village heads, village secretaries and village treasurers
who are involved in village financial management for at least 1 year and are recorded in the village structure in Anjir
Muara sub-district, Barito Kuala Regency. totaling 60 people with the criteria
Research Sample.
The research sample taken was the entire population or the Non Probability Sampling technique, namely Saturated
Sampling (census), which is a sampling method when all members of the population are used as samples. This is often
done when the population is small, less than 30 people (Supriyanto and Machfudz, 2010: 188), including village
officials including the village head, village secretary and treasurer registered in the 60 village organizations of Anjir
Muara District, Barito Kuala Regency. person

Table 1
Number of Village Apparatus

No Number of Village Apparatus Amount

1 Anjir Muara City Village 3
2 Anjir Muara Village, Central City 3
3 Anjir Muara Lama Village 3
4 Anjir Serapat Village 3
5 New Anjir Serapat Village 3
6 Old Anjir Serapat Village 3
7 Anjir Serapat Muara Village 3
8 Beringin Jaya Village 3
9 New Marabahan Village 3
10 Patih Muhur Village 3
11 Patih Muhur Baruu Village 3
12 Villages Agree Together 3
13 Sungai Punggu Village 3
14 Sungai Punggu Baru Village 3
15 Anjir Serapat Muara I Village 3
16 Sugiwaras Village 3
17 Tiwet Village 3
18 Tunjungmekar Village 3
19 Gambuha village 3
20 Kediren Village 3
60 person

Source: Anjir Muara District Village Data, 2023

RESEARCH RESULTS AND DISCUSSION

Research result
Descriptive Data
The data description begins with a description of the research object and respondent data. The description of
the research object is intended to obtain a complete view or picture of the research object. The description of the
respondent is intended to explain the background of the respondent in this research. The data in this research was
obtained from distributing 60 questionnaires directly to the village government in the Anjir Muara sub-district, Barito
Kuala Regency.
The time for distribution of questionnaires to completion or collection of questionnaires lasts for 1 month,
namely 20 July 2023 to 23 July 2023. Of the 60 that have been distributed by researchers in total, respondents
submitted the results of the questionnaire with a return rate of 100%. Details of the data in this research based on
questionnaire answers received directly from each village official can be seen in the table below:
 Table 2
Questionnaire Return Rate

Information Amount Percentage (%)

Submitted questionnaires 60 100%
Unreturned questionnaires 0 0
Accepted questionnaires 60 100%
Analyzed questionnaires 60 100%
Source: questionnaire answers processed in 2023

From data obtained by researchers through questionnaire answers spread across several villages in Anjir
Muara sub-district, Barito Kuala Regency with respondents from the Village Head, Village Secretary and Village
Treasurer. There were 20 respondents from the Village Head, 20 Village Secretaries, 20 Village Treasurers

Data Analysis Results

Data Instrument Validity Test
Validity Test is used to measure whether a questionnaire is valid or not. A questionnaire is said to be valid if
the questions in a questionnaire are able to reveal something that the questionnaire will measure. The test is to
determine whether it is valid or not by comparing the rcount value with the rtable value, rcount > rtable if the question
item/statement is said to be valid.
Classical Assumption Test Analysis
Data Normality Test
The Normality Test is useful for determining the data that has been collected normal distribution or taken
from normal papulation. The normality test is used to test whether the data used is normally distributed or not. This
test is carried out to find out whether the residual values are normally distributed or not. The test procedure is carried
out by looking at the normal propability plot curve and the Kolmogorov-Smirnov test, provided that if the sig value.
(p-value) > 0.05, then normality results are met. The following are the results of the normality test:,

Figure 2
Normality Test Results P=P Plot
 Table 3
Kalmogorof-Smirnov Normality Test Results

Based on graphic image 1.normal probability plotIt can be seen that the distribution of points is around the
diagonal line, which means the data is normally distributed

Multicollinearity Test
Test multicollinearity This is done to test the regression model, whether the regression model has a
relationship between the independent variables. If there is a correlation between independent variables, then there is
a multicollinearity problem. A good regression model should have no correlation between independent variables. To
detect whether or not there is multicollinearity in the regression model, it can be detected from the tolerance values
and others as well as the variance inflation factor. The cut off value that is generally used to indicate the presence of
multicollinearity is tolerance > 0.10 to a VIF value < 10.

Table 4
Multicollinearity test results

Independent Variable Collinearity Statistics

Tolerance VIF
Village Apparatus Competency (X1) 0.416 2,407
Community Participation (X2) 0.445 2,249
Organizational Commitment (X3) 0.421 2,376
Transparency (X4) 0.297 3,368
Source: Data processed in 2023

From the research results in the table it can be seen that the valuetoleranceand VIF shows that there is not
a single independent variable that has a VIF value greater than 10 and there is not a single independent variable
tolerance value that meets the tolerance value, namely less than 0.1. From the results of this test it can be concluded
that there is no multicollinearity between the independent variables. In this way, the assumption test of the absence
of multicollinearity can be fulfilled.

Autocorrelation Test
Autocorrelationis a correlation between observation members arranged according to time or place. A good
regression model should not have autocorrelation. The test method uses the Durbin-Watson test (DW test). Decision
making in the Durbin Watson test is as follows:
1. DU < DW < 4-DU then Ho is accepted, meaning there is no autocorrelation.
2. DW < DL or DW > 4-DL then Ho is rejected, meaning autocorrelation occurs.
3. DL < DW < DU or 4-DL, meaning there is no certainty or definite conclusion.
The DL and DU values can be obtained from the Durbin Watson statistical table with n = 60 (number of data) and k
= 4 (number of independent variables), while from the Durbin-Watson table with a significance of 0.05 (5%). Obtained
DL = 1.4443 and DU = 1.7274. The results of the autocorrelation test can be seen in the output of the regression results
as follows:
 Table 5
Autocorrelation Test Results

Model R R Square Adjusted R Std Error of the Durbin Watson

Square Estimate
1 ,964 a ,930 ,925 1.16718 2,083
a. Predictors (Constant) Total_X4, Total_X2,Total_X3,Total X_4
b. Dependent Variable: Total_Y
Source: Data processed in 2023

Based on the output results in table 4.4, the value is knownDurbin-Watsonamounting to 2,083. Because the
DW value lies between DU < DW < 4-DU (1.7274 < 2.083 < 2.273), it can be said that there is no autocorrelation in
the research data, so it can be continued with the multiple regression testing process.

Heteroskedasticity Test Results

Testing heteroscedasticity done by looking at the scatterplot image, a good form of regression is that there is
no heteroscedasticity. The following are the results of the heteroscedasticity test:

Figure 3
Heteroscedasticity Test

Source: Data processed in 2023

Based on the scatterplot image above, it can be seen that the image orThe dots above are spread out and the
dots do not form a particular line or pattern. This means that there is no heteroscedasticity in this model, in other words
all the independent variables contained in this model have the same or homogeneous distribution of variance.

Hypothesis Test Analysis

Results of Multiple Linear Regression Analysis
Method The data analysis used in this research is analysis using multiple linear regression. The aim is to
examine the relationship and influence of village apparatus competency, community participation, organizational
commitment and transparency on accountability in managing village funds.
 Table 6
Results of Multiple Linear Regression Analysis
coefficients
a
Model Unstandardized Coefficients Standardized
Coefficients t Sig
B Std Error Beta
1 (constant) -,854 1,907 -,448 ,656
Total_X1 ,014 ,037 ,020 ,369 ,713
Total X2 ,419 ,113 ,199 3,723 ,000
Total X3 ,775 ,102 ,416 7,565 ,000
Total X4 ,521 ,077 ,440 6,728 ,000
a. Dependent Variable:Total_Y
Source: Data processed in 2023

Table 6 above shows the results of multiple linear regression data processing on the influence of village
apparatus competency, community participation, organizational commitment and transparency, on accountability in
managing village funds. The results of the multiple linear regression equation from this research model are:
Y = a+b1X1+b2X2+b3X3+b4X4+e
Y = -0.854+0.014(X1) + 0.419(X2) + 0.775 (X3) +0.521(X4) e

The linear regression equation can be interpreted as follows:

1. The constant value (a) of -0.854 indicates that if the influence variables of village apparatus competence,
community participation, organizational commitment and transparency are considered constant or equal to
zero (0), then the accountability value for managing village funds is -0.854
2. Village apparatus competency regression coefficient (X1) amounting to 0.14 indicates that for every increase
in the score of the village apparatus competency variable, assuming other variables are considered constant,
the accountability score for managing village funds is 0.14.
3. Community participation regression coefficient (X2) amounting to 0.419 states that for every increase in the
community participation variable score assuming other variables are considered fixed or constant, the village
fund management accountability score is 0.419.
4. Organizational commitment regression coefficient (X3) amounting to 0.775 states that for every increase in
the organizational commitment variable score assuming other variables are considered fixed or constant, the
village fund management accountability score is 0.775
5. Transparency regression coefficient (X4) amounting to 0.521 states that for every increase in the transparency
variable score with the assumption that other variables are considered constant, the accountability score for
managing village funds is 0.521

t Test Results
The results of the t test are intended to determine the influence of variables individual (partial) independent
variables: competence of village officials, community participation, organizational commitment and transparency of
the dependent variable (accountability for managing village funds) or testing the significance of constants and
dependent variables. The results of the t test calculation can be presented in the following table:
 Table 7
Results of t test analysis
coefficients
a
Model Unstandardized Coefficients Standardized
Coefficients Q Sig Statistical
Collinearity

B Std Error Beta Tolerance VIF

1 (constant) -,854 1,907 -,448 ,656
Total_X1 ,014 ,037 ,020 ,369 ,713 ,416 2,407
Total X2 ,419 ,113 ,199 3,723 ,000 ,445 2,249
Total X3 ,775 ,102 ,416 7,565 ,000 ,421 2,376
Total X4 ,521 ,077 ,440 6,728 ,000 ,297 3,368
a. Dependent Variable:Total_Y
Source: Data processed in 2023

From the results of the t test presented in table 7, it can be seen interpreting the influence of each independent
variable of village apparatus competence, community participation, organizational commitment and transparency on
the dependent variable (accountability for managing village funds), as follows:
The hypothesis in this research is:
1. Competence of village officials (X1) has a positive and significant effect on the accountability of village fund
management in all villages in Anjir Muara subdistrict, Barito Kuala district.
Based on the results of the t test analysis, the tcount value for the village apparatus competency variable (X1) is
0.369 with ttable = 1.67065, so the tcount value < ttable while the significant value of tcount for the village
apparatus competency variable (X1) is 0.713, so the significance of tcount is > 0, 05, based on these results, the
first hypothesis (H1) which states that the competence of village officials has a positive and significant effect on
the accountability of village fund management in Anjir Muara sub-district, Barito Kuala district is rejected.
2. Community participation (X2) has a positive and significant effect on the accountability of village fund
management in all villages in Anjir Muara subdistrict, Barito Kuala district.
Based on the results of the t test analysis, it was found that the tcount for the community participation variable
(X2) was 3.723 with ttable = 1.67065, so the value of tcount > ttable while the significant value of tcount for the
community participation variable (X2) was 0.000, so the significance of tcount < 0.05, Based on these results, the
second hypothesis (H2) which states that village community participation has a positive and significant effect on
the accountability of village fund management in Anjir Muara sub-district, Barito Kuala district is accepted.
3. Organizational Commitment (X3) has a positive and significant effect on the accountability of village fund
management in all villages in Anjir Muara subdistrict, Barito Kuala district.
Based on the results of the t test analysis, it was obtained that the tcount value for the organizational commitment
variable (X3) was 7.565 with ttable = 1.67065, so the tcount value > ttable while the significant value of tcount
for the organizational commitment variable (X3) was 0.000, so the significance of tcount < 0.05, Based on these
results, the third hypothesis (H3) which states that organizational commitment has a positive and significant effect
on accountability in managing village funds in Anjir Muara sub-district, Barito Kuala district is accepted.
4. Transparency has a positive and significant (X4) effect on the accountability of village fund management in all
villages in Anjir Muara subdistrict, Barito Kuala district.
Based on the results of the t test analysis, it was found that the tcount value for the transparency variable (X4)
was 6.728 with ttable = 1.67065, so the tcount value > ttable while the significant value of tcount for the
transparency variable (X4) was 0.000, so the significance of tcount < 0.05, based on the results Therefore, the
fourth hypothesis (H4) which states that transparency has a positive and significant effect on accountability in
managing village funds in Anjir Muara sub-district, Barito Kuala district is accepted.

F Test Results
The F test is intended to determine the influence of independent variables(competence of village officials,
community participation, organizational commitment and transparency)simultaneously or together on the dependent
variable (Accountability of village fund management). The results of the F test calculation can be seen in the following
table:
 Table 8
F Test Results

Model Sum of Squares df Mean Square F Sig

1 Regression 996,323 4 249,081 182,838 000b
Residual 74,927 55 1,362
Total 1071,250 59
a. Dependent Variable:Total_Y
b. Predictors (Constant):total_X4,Total_X3,Total_X2,Total_X1
Source: Data processed in 2023

From The results of the F test presented in table 48 can be interpreted as the results of the F test, namely the
competence of village officials, community participation, organizational commitment and transparency
simultaneously (simultaneously) have a significant effect on the accountability of village fund management, this can
be seen from the value of Fcount > Ftable or 182.8387 > 2.53 and the resulting significant value of 0.000 is smaller
than the level of significance of 0.05. The hypothesis decision (X5) which states that the competence of village
officials, community participation, organizational commitment and transparency together influence the accountability
of village fund management is accepted.

Determination Coefficient Test Results (R – Square)

Table 9
Model Summary b
Model R R Adjusted Std Durbin
Square R error of Watson
Square the
estimate
1 ,664a ,930 ,925 1.16718 2,083
a. Predictors (Constant):total_X4,Total_X3,Total_X2,Total_X1
b. Dependent Variable:Total_Y
Source: Data processed in 2023

Based on the table above, the magnitude is obtainedAdjusted R square(R2) is 0.925. These results show that
the variables of village apparatus competence, community participation, organizational commitment and transparency
together have an influence on the accountability of village fund management (Y) by 92.5%. The influence of the
variables of village apparatus competence, community participation, organizational commitment and transparency is
said to be very high. because it is almost close to 100%, while the remaining 7.5% of the village fund management
accountability value (Y) is influenced by other variables not examined in this research.

Discussion
The Influence of Village Apparatus Competence (X1) on Village Fund Management Accountability (Y) in Anjir
Muara District, Barito Kuala Regency.
Based on the research results, it shows that H1which states that the competence of village officials has a
positive and significant effect on the accountability of village fund management is rejected. This is based on the
significance test (t test) of the village apparatus competency variable on village fund management accountability
showing that the t value is 0.369 < t table value 1.6706 and the significance value is 0.713 > 0.05 which is greater, so
H1 is rejected
The results of this research are not in line with theorystewardshipwhere officials who serve as community
servants must have the skills and expertise to serve as a form of accountability, so that when making decisions
regarding the use of village funds they can produce the best decisions to provide the best service to the community, in
accordance with the officer's ability to be accountable for managing village funds. The lack of influence on the
competency factor of village officials in Anjir Muara sub-district, Barito Kuala Regency is also due to the educational
level of most of them graduating from high school, so this factor has a big influence on the development of human
resources, skills and expertise of village officials on the accountability of managing village funds which is still low.
This research supports research by Astri Juainita Makalalag, Grace B Nangoi and, Herman Karamoy in 2017
which examined the Accountability of Village Fund Management in South Kotamobagu District, Kotamobagu City,
which stated that the competence of village officials does not influence the accountability of village fund management.
Furthermore, this research also rejects research by Ferina, Burhanuddin, & Lubis (2016) and research by Kimayah
(2018) which shows that the competence of village officials has a positive and significant effect on the accountability
of village fund management. Prasetyo Research (2018).
The influence of community participation (X2) on accountability in Village Fund Management, Anjir Muara District,
Barito Kuala Regency.
Based onthe results of the t test analysis obtained the magnitude of t The calculated value for the community
participation variable (X2) is 3.723 with ttable = 1.67065, so the value of tcount > ttable while the significant value
of tcount for the community participation variable (X2) is 0.000, so the significance of tcount is <0.05, based on these
results the second hypothesis (H2 ) which states that village community participation has a positive and significant
effect on the accountability of village fund management in Anjir Muara sub-district, Barito Kuala district is accepted.
From the explanation above, it shows that community participation has a positive and significant effect on the
accountability of village fund management.
The results of this test are in line with the concept of accountability according to Agrawal and Ribot
(1999:477) who say that all accountability models are relationship in nature. Basically there are actors (government)
and constituents (society). So that the government does not use its power arbitrarily, the public should come to hold
the government accountable. So that the implementation of decentralization will be more accountable.
The results of this test are in line with research by Zeyn (2011) that the role of the community in participating
in planning, implementing, controlling and supervising development can improve government performance in an
effective, efficient, transparent and accountable manner. Rahmanurrasjid (2008:6) stated the results of his research,
namely that accountability and transparency in regional government accountability can be realized with active
participation from the community. Research that is in line with this research is by Mamelo (2016, Karimah (2014),
Fajri (2015), Riyanto (2015), Makalalag (2017), Arifiyanto (2017), and Aziz (2016), but this research also rejects
research that conducted by Siti Nurhayati Nafsiah and Mei Diana Tahin 2020, who concluded that community
participation had no effect on the accountability of village fund management in Indralaya District.

The influence of organizational commitment (X3) on accountability in Village Fund Management, Anjir Muara
District, Barito Kuala Regency.
Based onthe results of the t test analysis obtained the magnitude of tThe calculated value for the organizational
commitment variable (X3) is 7.565 with ttable = 1.67065, so the value of tcount > ttable while the significant value
of tcount for the organizational commitment variable (X3) is 0.000, so the significance of tcount is <0.05, based on
these results, the third hypothesis (H3) ) which states that organizational commitment has a positive and significant
effect on the accountability of village fund management in Anjir Muara sub-district, Barito Kuala district is accepted.
Organizational commitment is an action that reflects a person, to get to know and be attached to the
organization. If there is a feeling of pleasure and comfort that arises from a person without any pressure and burden
when carrying out the duties and responsibilities of his superiors. The results of this test are in line with the concept
of accountability developed by Cavoukian et al. Cavoukian et al (2010:409) suggest that there are five important
elements of accountability, namely: (1). Organizational commitment to accountability and implementation of internal
policies that are consistent with external criteria, (2). Mechanisms for implementing privacy policies, including tools,
training, and education, (3). Systems for internal and external supervision and assurance checks, (4). Transparency
and mechanisms for individual participation, and (5). Means for external remediation and enforcement. To maximize
the achievement of organizational goals, the commitment of people in the organization is important.
Zeyn (2011) in his research shows that organizational commitment influences financial accountability. High
organizational commitment influences local government performance. Organizational commitment is a psychological
tool in running an organization to achieve expected targets. The better organizational commitment will encourage the
success of public accountability, including financial accountability. This research also rejects research conducted by
Nila Nur Kholifa in 2020, which examined organizational commitment to accountability in managing village funds in
Rembang and Sumber sub-districts.
The Influence of Transparency (X4) on accountability in Village Fund Management, Anjir Muara District, Barito
Kuala Regency.
Based onBased on the results of the t test analysis, the magnitude of t is obtainedThe calculated value for the
transparency variable (X4) is 6.728 with ttable = 1.67065, so the value of tcount > ttable while the significant value
of tcount for the transparency variable (X4) is 0.000, so the significance of tcount < 0.05, based on these results, the
fourth hypothesis (H4) is stated that transparency has a positive and significant effect on the accountability of village
fund management in Anjir Muara sub-district, Barito Kuala district.
In this research, transparency has a positive effect on accountability in managing village funds. This shows
that the better the transparency, the higher the accountability in village fund management, and vice versa. Research is
in line with theory Stewardship theoryexplains that carrying out duties and responsibilities is not motivated
by individual goals but focuses on organizational goals for the common good (Donaldson and Davis, 1991).
According to Mariska, et al. (2018), village officials have their own duties and responsibilities, in order for this
to be carried out well they must have transparency in accordance with the regulations and norms that apply within the
organization and must have organizational commitment to work together to achieve goals. The better transparency the
apparatus has in carrying out its duties and responsibilities, the better the management of village fund allocation will
be. This can be seen from the budget disclosure process to the use of village fund management which involves the
participation of village communities. This research rejects research from Francisca Silvia Rossalyn Pravitasari in 2021,
where in her research transparency had no effect on accountability in managing village funds.
Competence of Village Officials, Community Participation, Organizational Commitment and Transparency together
influence the accountability of Village Fund Management in Anjir Muara District, Barito Kuala Regency.
From The results of the F test presented in table 4.56 can be interpreted as the results of the F test, namely the
competence of village officials, community participation, organizational commitment and transparency
simultaneously (simultaneously) have a significant effect on the accountability of village fund management, this can
be seen from the value of Fcount > Ftable or 182.8387 >2.53 and the resulting significant value of 0.000 is smaller
than the level of significance of 0.05. The hypothesis decision (X5) which states that the competence of village
officials, community participation, organizational commitment and transparency together influence the accountability
of village fund management is accepted.
Another theory that supports this research isGood Governance Theory, which is generally associated with a
clean and authoritative government. where the factors of village apparatus competence, community participation,
organizational commitment and transparency together influence management and village accountability in Anjir
Muara sub-district, Barito Kuala Regency.

CLOSING
Conclusion
Based on the research results and discussions that have been described, several conclusions can be drawn as
follows:
1. Competence of village officials (X1) does not have a significant effect on the accountability of village fund
management, this is more because the majority of village officials have high school education. so that this factor
greatly influences the development of human resources, skills and expertise of village officials towards
accountability in managing village funds which is still low in Anjir Muara sub-district, Barito Kuala district,
2. Community Participation (X2) has a partial positive effect on the Accountability of Village Fund Management in
Villages in Anjir Muara sub-district, Barito Kuala district. This means that to create Good Governance,
community involvement is needed in conveying their aspirations and contributions in preparing the APBDes.
With community contribution or participation in the preparation of the APBDes, it will be more focused and
better so that the community is active in driving village development activity programs throughout the Anjir
Muara sub-district, Barito Kuala district.
3. Organizational commitment (X4) has a partial positive influence on accountability in managing village funds.
This is because high commitment will encourage the performance of village officials in managing village
finances. This is because if a village official has a feeling for the organization he runs, he will work diligently and
seriously to achieve the goals within that organization. This will indirectly encourage success in achieving
accountable village fund management in accordance with the organization's goals
4. Transparency (X4) has a positive effect on Accountability in Village Fund Management. This shows that
transparency in Anjir Muara District, Barito Kuala Regency is very good, which includes providing access to
information, deliberation, open management and open documents. Excellent transparency will make a significant
contribution in encouraging accountability in managing village funds in Anjir Muara sub-district, Barito Kuala
Regency.
5. Simultaneously, the variables of village apparatus competence, community participation, organizational
commitment and transparency together influence the accountability of village fund management, based on the
Adjusted R square (R2) which is 0.925. These results show that the variables of village apparatus competency,
community participation, organizational commitment and transparency together influence the accountability of
village fund management (Y) by 92.5%, the influence of the village apparatus competency variables, community
participation, organizational commitment and transparency is said to be very high because it is almost close to
100%, while the remaining 7.5% of the village fund management accountability value (Y) is influenced by other
variables not examined in this research.
Suggestion
Based on the analysis and research carried out, researchers suggest the following:
1. For village officials, this research is expected to be used as input to improve the competence of village
officials, in terms of understanding the administrative and accounting cycle in managing village funds, village
officials can produce financial reports regarding good village fund management accountability and in
accordance with applicable regulations.
2. Village officials should be able to increase productivity in their work, so that financial reports can be prepared
as a form of accountability for managing village funds in a timely manner or according to the predetermined
time.
3. Future research is expected to be able to add independent variables and select mediators with other variables
that can significantly mediate the influence of independent variables on accountability in village fund
management.
4. For the village government in Anjir Muara sub-district, Barito Kuala district, this research can be used as a
proposal for the Barito Kuala district government to hold outreach about village fund allocation to the
community, so that the community can be involved in managing village fund allocation.
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