Factors affecting village fund management accountability in Indonesia: The moderating role of prosocial behaviour

References

• Abouraia, M. K., & Othman, S. M. (2017). Transformational leadership, job satisfaction, organizational commitment, and turnover intentions: The direct effects among bank representatives. American Journal of Industrial and Business Management, 07(4), 404–25. https://doi.org/10.4236/ajibm.2017.74029
   Google Scholar
• Adebanjo, D., Teh, P. L., & Ahmed, P. K. (2016). The impact of external pressure and sustainable management practices on manufacturing performance and environmental outcomes. International Journal of Operations & Production Management, 36(9), 995–1013. https://doi.org/10.1108/IJOPM-11-2014-0543
   Web of Science ®Google Scholar
• Adiputra, I. M. P., Utama, S., & Rossieta, H. (2018). Transparency of local government in Indonesia. Asian Journal of Accounting Research, 3(1), 123–138. https://doi.org/10.1108/AJAR-07-2018-0019
   Google Scholar
• Adji, A., Asmanto, P., & Tuhiman, H. (2019). Reform on Village Fund Formulation. June. Office of the Vice President's Secretariat. http://www.tnp2k.go.id/download/1986840WPVillagefundEngFinal.pdf
   Google Scholar
• Afifi, Z., Mulyanto, M., & Nugroho, D. H. (2021). The effect of internal control system and village fund management accountability. International Journal of Economics, Business and Accounting Research (IJEBAR), 5(3), 2425–2429. https://doi.org/10.31629/jmap.v1i2.3738
   Google Scholar
• Akhmetshin, E. M., Vasilev, V. L., Mironov, D. S., Zatsarinnaya, Е. I., Romanova, M. V., & Yumashev, A. V. (2018). Internal control system in enterprise management: Analysis and interaction matrices. European Research Studies Journal, 21(2), 728–740. https://doi.org/10.35808/ersj/1036
   Google Scholar
• Akparep, J. Y., Jengre, E., & Mogre, A. A. (2019). The influence of leadership style on organizational performance at tumakavi development association, tamale, northern region of Ghana. Open Journal of Leadership, 08(1), 1–22. https://doi.org/10.4236/ojl.2019.81001
   Google Scholar
• Alam, M. M., Said, J., & Azizal, M. B. A. A. (2019). Role of Integrity System, internal control system, and leadership practices on the accountability practices in the public sectors of Malaysia. Social Responsibilty Journal, 15(7), 955–976. https://doi.org/10.1108/SRJ-03-2017-0051
   Web of Science ®Google Scholar
• Albers, S. (2010). PLS and Success Factor Studies in Marketing BT - Handbook of Partial Least Squares: Concepts, Methods and Applications (V. Esposito Vinzi, W. W. Chin, J. Henseler, & H. Wang, Eds.). Springer. https://doi.org/10.1007/978-3-540-32827-8_19
   Google Scholar
• Apriana, S., Said, D., & Nurleni, N. (2020). The influence of organizational commitment, competence of village fund management offficers, and utilization of information technology on accountability of village. AFEBI Accounting Review, 4(2), 94. https://doi.org/10.47312/aar.v4i02.291
   Google Scholar
• Arthana, I. K. (2019). Analisis faktor-faktor terjadinya kecurangan (fraud) dalam pengelolaan dana desa pada Kecamatan Amabi Oefeto Timur. Jurnal Akuntansi : Transparansi Dan Akuntabilitas, 7(1), 35–43. https://doi.org/10.35508/jak.v7i1.1302
   Google Scholar
• Asmawati, I., & Basuki, P. (2019). Akuntabilitas pengelolaan dana desa. Jurnal Studi Akuntansi Dan Keuangan, 2(1), 63–76. https://doi.org/10.29303/akurasi.v2i1.15
   Google Scholar
• Atan, R., Alam, M. M., & Said, J. (2017). Practices of corporate integrity and accountability of non-profit organizations in Malaysia. International Journal of Social Economics, 44(12), 2271–2286. https://doi.org/10.1108/IJSE-09-2016-0260
   Google Scholar
• Aziiz, M. N., & Prastiti, S. D. (2019). Faktor-faktor yang mempengaruhi akuntabilitas dana desa. Jurnal Akuntansi Aktual, 6(2), 334–344. https://doi.org/10.17977/um004v6i22019p334
   Google Scholar
• Bagozzi, R. P., Yi, Y., & Phillips, L. W. (1991). Assessing construct validity in organizational research. Administrative Science Quarterly, 36(3), 421–458. https://doi.org/10.2307/2393203
   Web of Science ®Google Scholar
• Baldassarri, D., Grossman, G., Sánchez, A., & The Effect of Group Attachment and Social Position on Prosocial Behavior. (2013). Evidence from Lab-in-the-Field Experiments. PLos One, 8(3), e58750. https://doi.org/10.1371/journal.pone.0058750
   PubMed Web of Science ®Google Scholar
• Baron, R. A., & Byrne, D. E. (1997). Social psychology. Allyn and Bacon.
   Google Scholar
• Bergman, M., & Lane, J.-E. (1990). Public policy in a principal-agent framework. Journal of Theoretical Politics, 2(3), 339–352. https://doi.org/10.1177/0951692890002003005
   Google Scholar
• Brewer, M. B., & Brown, R. (1998). The Handbook of Social Psychology. McGraw-Hill.
   Google Scholar
• Brownell, P. (1982). The role of accounting data in performance evaluation, budgetary participation, and organizational effectiveness. Journal of Accounting Research, 20(1), 12–27. https://doi.org/10.2307/2490760
   Web of Science ®Google Scholar
• Brown, L. D., & Moore, M. H. (2001). New roles and challenges for NGOs. Accountability, strategy, and international nongovernmental organizations. Nonprofit and Voluntary Sector Quarterly, 30(3), 569–587. https://doi.org/10.1177/0899764001303012
   Web of Science ®Google Scholar
• Cavoukian, A., Taylor, S., & Abrams, M. E. (2010). Privacy by Design: Essential for organizational accountability and strong business practices. Identity in the Information Society, 3(2), 405–413. https://doi.org/10.1007/s12394-010-0053-z
   Google Scholar
• Cerfolio, R. J. (2020). Reply from the authors: Accountability and leadership changes culture—yes, even for lymph nodes. The Journal of Thoracic and Cardiovascular Surgery, 159(2), e146. https://doi.org/10.1016/j.jtcvs.2019.09.005
   PubMed Web of Science ®Google Scholar
• Chin, W. W. (1998). The partial least squares approach for structural equation modeling. In Marcoulides, G. A. (Ed.) Modern methods for business research (pp. 295–336). Lawrence Erlbaum Associates Publishers.
   Google Scholar
• Chin, W. W. (2010). Handbook of partial least squares. Handbook of Partial Least Squares, 655–656. https://doi.org/10.1007/978-3-540-32827-8
   Google Scholar
• Chin, W. W., Marcelin, B. L., & Newsted, P. R. (2000). A partial least squares latent variable modeling approach for measuring interaction effects: Results from a Monte Carlo simulation study and an electronic-mail emotion/adoption study. Information Systems Research, 14(2), 189–217. https://doi.org/10.1287/isre.14.2.189.16018
   Google Scholar
• Churchill, G. A. (1979). A paradigm for developing better measures of marketing constructs. Journal of Marketing Research, 16(1), 64–73. https://doi.org/10.1177/002224377901600110
   Web of Science ®Google Scholar
• Claudia, P., Pongantung, J., Elim, I., & Mawikere, L. M. (2022). The influence of the role of village apparatus, competence of village fund management apparatus and government internal control system on village fund management accountability (study on villages in Kumelembuai District). AFEBI Accounting Review (AAR), 7(1), 50–64. https://doi.org/10.47312/aar.v7i1.568
   Google Scholar
• Cohen, J. (1988). Statistical power analysis for the behavioral sciences. The SAGE Encyclopedia of Research Design. https://doi.org/10.4135/9781071812082.n600
   Google Scholar
• Cowan, S. K., Bruce, T. C., Perry, B. L., Ritz, B., Perrett, S., & Anderson, E. M. (2022). Discordant benevolence: How and why people help others in the face of conflicting values. Science Advances, 8(7), eabj5851. https://doi.org/10.1126/sciadv.abj5851
   PubMed Web of Science ®Google Scholar
• Crosby, P. B. (1979). Quality is Free: the art of making quality certain. New American Library, New York. McGraw-Hill.
   Google Scholar
• Dallal, G. E. (1986). PC-SIZE: A program for sample size determinations. American Statistician, 40(1), 52. https://doi.org/10.2307/2683121
   Google Scholar
• Dewi, N. K. A. J. P., & Gayatri, G. (2019). Faktor-Faktor Yang Berpengaruh Pada Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi, 26, 1269. https://doi.org/10.24843/eja.2019.v26.i02.p16
   Google Scholar
• Dewi, Y. A., Nasfi, N., & Yuliza, M. (2021). Internal control system, utilization of accounting information technology, on village fund management accountability. International Journal of Economics, Business and Accounting Research (IJEBAR), 5(1), 190–203. https://doi.org/10.29040/ijebar.v5i1.2040
   Google Scholar
• Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16(1), 49–64. https://doi.org/10.1177/031289629101600103
   Google Scholar
• Dwika, R. K. D., Gayatri, & Gayatri, G. (2021). Factors affecting accountability of village fund management in north Denpasar district. E Jurnal Akuntansi, 31(12), 3273–3287. https://doi.org/10.24843/EJA.2021.v31.i12.p18
   Google Scholar
• Ernawati, D. P. (2022). Examining factors affecting the accountability of the performance of regional apparatus organizations. ATESTASI : Jurnal Ilmiah Akuntansi, 5(1), 77–93. https://doi.org/10.57178/atestasi.v5i1.24
   Google Scholar
• Eton, M., Mwosi, F., & Ogwel, B. P. (2022). Are internal controls important in financial accountability? (Evidence from Lira district local government, Uganda). International Journal of Financial, Accounting, and Management, 3(4), 359–372. https://doi.org/10.35912/ijfam.v3i4.810
   Google Scholar
• Fetchenhauer, D., Flache, A., Buunk, A. P., & Lindenberg, S. (Eds.). (2006). Solidarity and prosocial behavior: An integration of sociological and psychological perspectives. Springer Science & Business Media. https://doi.org/10.1007/0-387-28032-4
   Google Scholar
• Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50. https://doi.org/10.1177/002224378101800104
   Web of Science ®Google Scholar
• Frumkin, P., & Galaskiewicz, J. (2004). Institutional isomorphism and public sector organizations. Journal of Public Administration Research and Theory, 14(3), 283–307. https://doi.org/10.1093/jopart/muh028
   Web of Science ®Google Scholar
• Hafit, M., Irianto, G., & Purwanti, L. (2018). Analysis of government internal control system on budget implementation in accordance with government regulation no 60 of 2008. Journal of Accounting and Business Education, 2(2), 253–272. https://doi.org/10.26675/jabe.v2i2.11227
   Google Scholar
• Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2014). A primer on partial least squares structural equation modeling (PLS-SEM). Sage Publications.
   Google Scholar
• Hair, J. F., Jr., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Partial least squares structural equation modeling (PLS-SEM) using R: A workbook. Springer Nature Switzerland AG. https://doi.org/10.1007/978-3-030-80519-7
   Google Scholar
• Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing Theory & Practice, 19(2), 139–152.e. https://doi.org/10.2753/MTP1069-6679190202
   Google Scholar
• Hastuti, M. R., Rufaedah, Y., Barnas, B., & Mulyana, D. (2020). Role of the Government Internal Control System (SPIP) towards Good University Governance: Evidence from Vocational Higher Education in Indonesia. Researchgate Net, 3(4), 495–504. https://www.researchgate.net/profile/Hastuti_Hastuti4/publication/344896692_Role_of_the_Government_Internal_Control_System_SPIP_towards_Good_University_Governance_Evidence_from_Vocational_Higher_Education_in_Indonesia/links/5f97b98a458515b7cfa17eb6/Role-o
   Google Scholar
• Hendriksen, E. S., & Van Breda, M. F. (1992). Accounting Theory. Irwin. https://books.google.co.id/books?id=kJ5ZAAAAYAAJ
   Google Scholar
• Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. Advances in International Marketing, 20(May 2014), 277–319. https://doi.org/10.1108/S1474-7979(2009)0000020014
   Google Scholar
• Hernandez, M. (2012). Toward An Understanding Of The Psychology Of Stewardship. Academy of Management Review, 37(2), 172–193. https://doi.org/10.5465/amr.2010.0363
   Web of Science ®Google Scholar
• Hinkle, D. E., & Oliver, J. D. D. (1983). How large should the sample be? A question with no simple answer?. In Educational and Psychological Measurement (Vol. 43, pp. 1051–1060). Sage Publications. https://doi.org/10.1177/001316448304300414
   Google Scholar
• Hogg, M. A., & Vaughan, G. M. (2014). Social Psychology (7rd ed.). Prentice Hall.
   Google Scholar
• Indriasih, D., & Sulistyowati, W. A. (2022). The Role of Commitment, Competence, Internal Control system, Transparency and Accessibility in Predicting the Accountability of Village Fund Management. The Indonesian Accounting Review, 12(1), 73. https://doi.org/10.14414/tiar.v12i1.2650
   Google Scholar
• Jasasila, & Jasasila, J. (2020 1). Perkembangan dan efektivitas pelaksanaan pengawasan pengelolaan dana desa pada Inspektorat Daerah Kabupaten Batang Hari. Ekonomis: Journal of Economics and Business, 4(1), 172. https://doi.org/10.33087/ekonomis.v4i1.134
   Google Scholar
• Jatmiko, B., & Setiawan, M. B. (2020). The Effect of External Pressure, Management Commitment and Accessibility towards Transparency of Financial Reporting. Journal of Accounting and Investment, 21(1). https://doi.org/10.18196/jai.2101140
   Google Scholar
• Khotami, M. (2017). The Concept Of Accountability In Good Governance Proceedings of the International Conference on Democracy, Accountability and Governance (ICODAG), 163, (30–33). Atlantis Press. https://doi.org/10.2991/icodag-17.2017.6
   Google Scholar
• Lelly Kewo, C. (2017). The Influence of Internal Control Iplementation and Managerial Performance on Financial Accountability Local Government in Indonesia. International Journal of Economics and Financial Issues, 7(1), 1–5.https://0Awww.econjournals.com
   Google Scholar
• Lestari, T. S., Adiwisastra, J., Hubeis, M., & Ambiar, H. (2020). the Impact on Leadership of the Village Government, the Government Official’S Competence, Motivation and Participation of the People Toward Effectiveness of the Empowerment of Bum Desa in Klaten Regency. Scientific Research Journal, 08(2), 82–88. https://doi.org/10.31364/scirj/v8.i2.2020.p0220746
   Google Scholar
• Lubis, N. K., Hartono, A., & Mustoffa, A. F. (2019). Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, Dan Komitmen Manajemen Terhadap Penerapan Transparansi Pelaporan Keuangan. ISOQUANT : Jurnal Ekonomi, Manajemen Dan Akuntansi, 3(2), 87. https://doi.org/10.24269/iso.v3i2.291
   Google Scholar
• Luthfiani, B. M., Asmony, T., & Herwanti, R. T. (2020). Analisis faktor – faktor yang mempengaruhi akuntabilitas pengelolaan dana desa di Kabupaten Lombok Tengah. E-Jurnal Akuntansi, 30(7), 1886. https://doi.org/10.24843/eja.2020.v30.i07.p20
   Google Scholar
• MacKinnon, D. P. (2011). Integrating Mediators and Moderators in Research Design. Research on Social Work Practice, 21(6), 675–681. https://doi.org/10.1177/1049731511414148
   PubMed Web of Science ®Google Scholar
• Mada, S., Kalangi, L., & Gamaliel, H. (2017). Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Gorontalo. Jurnal Riset Akuntansi Dan Auditing “Goodwill, 8(2), 106–115. https://doi.org/10.35800/jjs.v8i2.17199
   Google Scholar
• Mahayani, N. L. A. (2017). Prosocial Behavior dan Persepsi Akuntabilitas Pengelolaan Dana Desa Dalam Konteks Budaya Tri Hita Karana. Jurnal Ilmiah Akuntansi Dan Bisnis, 129. https://doi.org/10.24843/jiab.2017.v12.i02.p07
   Google Scholar
• Marlina, E., Rahmayanti, S., & Futri, A. D. R. A. (2021). Pengaruh Kepemimpinan, Kompetensi, Teknologi Informasi Terhadap Akuntabilitas Pengelola Dana Desa di Kecamatan Rakit Kulim, Riau. Jurnal Akuntansi Dan Ekonomika, 11(1), 89–100. https://doi.org/10.37859/jae.v11i1.2517
   Google Scholar
• Matani, C. D., & Hutajulu, L. (2021). Pengaruh Kompetensi, Komitmen Organisasi, Partisipasi Masyarakat, dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Kampung Dikota Jayapura. KEUDA (Jurnal Kajian Ekonomi Dan Keuangan Daerah), 5(3), 21–45. https://doi.org/10.52062/keuda.v5i3.1532
   Google Scholar
• Merton, R. K. (1957). Social Theory and Social Structure (Revised Edition ed.). Free Press.
   Google Scholar
• Mualifu, M., Guspul, A., & Hermawan, H. (2019). Pengaruh Transparansi, Kompetensi, Sistem Pengendalian Internal, Dan Komitmen Organisasi Terhadap Akuntabilitas Pemernitah Desa Dalam Mengelola Alokasi Dana Desa (Studi Empiris Pada Seluruh Desa Di Kecamatan Mrebet Kabupaten Purbalingga). Journal of Economic, Business and Engineering (JEBE), 1(1), 49–59.
   Google Scholar
• Murray, D. (1990). The Performance Effects of Participative Budgeting: An Integration of Interventing and Moderating Variables. Behavior Research In Accounting, 2(2), 104–123.
   Google Scholar
• Mus, A. R., Malongi, S., & Alam, N. (2022). Effect of Internal Control System, Apparatus Competence, Internal Supervision on Accountability and Performance of Financial Managers of Makassar City Government. IOSR Journal of Business and Management, 24(7), 22–29. https://doi.org/10.9790/487X-2407052229
   Google Scholar
• Myers, D. G. (2010). Social Psychology (10 ed.). McGraw-Hill.
   Google Scholar
• Nalukenge, I., Kaawaase, T. K., Bananuka, J., & Ogwal, P. F. (2021). Internal audit quality, punitive measures and accountability in Ugandan statutory corporations. Journal of Economic and Administrative Sciences, 38(3), 417–443. https://doi.org/10.1108/jeas-05-2020-0084
   Web of Science ®Google Scholar
• Nirwana, Haliah, Nirwana, N., & Haliah, H. (2018). Determinant factor of the quality of financial statements and performance of the government by adding contextual factors: Personal factor, system/administrative factor. Asian Journal of Accounting Research, 3(1), 28–40. https://doi.org/10.1108/AJAR-06-2018-0014
   Google Scholar
• Nuha, S. U., Miqdad, M., & Sulistiyo, A. B. (2021). The Implementation Internal Control System Government with Government Regulation Release of No. 60/2008 in KPU Jember Regency: A Phenomenology Approach. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 6(2), 1091–1107. https://doi.org/10.20473/Jraba.V6i2.132
   Google Scholar
• Nurcahyono, N., Sukesti, F., & Alwiyah, A. (2021). Covid 19 Outbreak and Financial Statement Quality: Evidence from Central Java. AKRUAL: Jurnal Akuntansi, 12(2), 193. https://doi.org/10.26740/jaj.v12n2.p193-203
   Google Scholar
• Patton, J. M. (1992). Accountability and Governmental Financial Reporting. Financial Accountability & Management, 8(3), 165–180. https://doi.org/10.1111/j.1468-0408.1992.tb00211.x
   Google Scholar
• Preedy, V. R., & Watson, R. R. (Eds.). (2010). 5-Point Likert Scale BT - Handbook of Disease Burdens and Quality of Life Measures (pp. 4288). Springer New York. https://doi.org/10.1007/978-0-387-78665-0_6363
   Google Scholar
• Priantono, S., & Vidiyastutik, E. D. (2022). The Influence of Internal Control System and Accountability of Village Fund Allocation Management on Village Financial Performance. International Journal of Social Science and Business, 6(1), 18–26. https://doi.org/10.23887/ijssb.v6i1.40068
   Google Scholar
• Princy, K., & Rebeka, E. (2019). Employee commitment on organizational performance. International Journal of Recent Technology and Engineering, 8(3), 891–895. https://doi.org/10.35940/ijrte.C4078.098319
   Google Scholar
• Purbasari, H., & Bawono, A. D. B. (2017). Pengaruh Desentralisasi Fiskal, Sistem Pengendalian Internal Dan Kinerja Pemerintah Daerah Terhadap Akuntabilitas Laporan Keuangan. Riset Akuntansi Dan Keuangan Indonesia, 2(2), 102–108. https://doi.org/10.23917/reaksi.v2i2.4884
   Google Scholar
• Ramasoyan, R., Van Sweet Sesa, P., Patma, K., & Larasati, R. (2021). Analysis Of Human Resource Competency, Internal Control System, Quality Of Financial Statements and Application Of Government Accounting Standards To Accountability Of Performance Of Government Agencies In Pegunungan Bintang Regency. Journal of Social Science, 2(4), 429–443. https://doi.org/10.46799/jss.v2i4.188
   Google Scholar
• Riley, M. W., & Riley, J. W., Jr. (1994). Age Integration and the Lives of Older People1. The Gerontologist, 34(1), 110–115. https://doi.org/10.1093/geront/34.1.110
   PubMed Web of Science ®Google Scholar
• Rofika, & Ardianto. (2014). Pengaruh Penerapan Akuntabilitas Keuangan, Pemanfaatan Teknologi Informasi, Kompetensi Aparatur Pemerintah Daerah dan Ketaatan terhadap Peraturan Perundagan terhadap Akuntabilitas Kinerja Instansi Pemerintah. Jurnal Akuntansi, 2(2), 197–209.
   Google Scholar
• Rosari, R., & Manabulu, H. A. (2020). Increasing An Accountability Of Village Financial Managament With Apparatus Competence And Government ’ S Internal. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 5(2), 902–919. https://doi.org/10.31093/jraba.v5i2.209
   Google Scholar
• Rotolo, T. (2000). A Time to Join, A Time to Quit: The Influence of Life Cycle Transitions on Voluntary Association Membership*. Social Forces, 78(3), 1133–1161. https://doi.org/10.2307/3005944
   Web of Science ®Google Scholar
• Safelia, N., Brilliant, A. B., Yetti, S., & Olimsar, F. (2022). Investigating Apparatus Competence and Organizational Commitment for the Village Financial System. International Journal of Finance and Banking Studies, 11(4), 37–46. https://doi.org/10.20525/ijfbs.v11i4.2237
   Google Scholar
• Saputra, G. R. (2022). Influence of Human Resource Competence, Internal Control System, Participation in Budget Preparation, and Accounting Control on Performance Accountability of Local Government Agencies. Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences, 201, 197–203. Atlantis Press International B.V.
   Google Scholar
• Savitri, E., Andreas, A., & Diyanto, V. (2019). Accountability of Village Funds Management. jurnal aplikasi manajemen, 17(3), 515–521. https://doi.org/10.21776/ub.jam.2019.017.03.16
   Google Scholar
• Savitri, E., Andreas, A., Diyanto, V., & Gumanti, T. A. (2020). the Effect of Leadership, Internal Control System, and Organizational Commitment on Accountability of Village Financial Management. jurnal aplikasi manajemen, 18(3), 522–532. https://doi.org/10.21776/ub.jam.2020.018.03.12
   Google Scholar
• Schandl, A., & Foster, P. L. (2019, January). COSO Internal Control - Integrated Framework: An Implementation Guide for the Healthcare Industry. COSO -Committee of Sponsoring Organizations of the Treadway Commission. https://www.coso.org/Documents/COSO-CROWE-COSO-Internal-Control-Integrated-Framework.pdf
   Google Scholar
• Sears, D. O., Freedman, J. L., & P, L. A. (1991). Sosyal biliş (social cognition) (pp. 001–025). Ankara Universitesi Egitim Bilimleri Fakultesi Dergisi. https://doi.org/10.1501/egifak_0000000732
   Google Scholar
• Serhan, C., Nehmeh, N., & Sioufi, I. (2022). Assessing the effect of organisational commitment on turnover intentions amongst Islamic bank employees. ISRA International Journal of Islamic Finance, 14(2), 141–156. https://doi.org/10.1108/IJIF-01-2021-0008
   Web of Science ®Google Scholar
• Sharma, S. (2000). Managerial interpretations and organizational context as predictors of corporate choice of environmental strategy. Academy of management Journal, 43(4), 681–697. https://doi.org/10.2307/1556361
   Web of Science ®Google Scholar
• Shaw Marvin, E., & Costanzo, P. R. (1982). Theories of social psychology (2n ed). McGraw-Hill, New York.
   Google Scholar
• Sian, S., & Smyth, S. (2021). Supreme emergencies and public accountability: The case of procurement in the UK during the COVID-19 pandemic Accounting, Auditing & Accountability Journal, 35(1), 146–157. https://doi.org/10.1108/AAAJ-08-2020-4860
   Web of Science ®Google Scholar
• Silva.(2016). Habitus: Beyond sociology. Sociological Review, 64(1), 7392. https://doi.org/10.1111/1467-954X.12345
   Web of Science ®Google Scholar
• Siriwardhane, P., & Taylor, D. (2017). Perceived accountability for local government infrastructure assets: the influence of stakeholders. Pacific Accounting Review, 29(4), 551–572. https://doi.org/10.1108/PAR-11-2016-0110
   Web of Science ®Google Scholar
• Sofyani, H., Pratolo, S., & Saleh, Z. (2022). Do accountability and transparency promote community trust? Evidence from village government in Indonesia. Journal of Accounting & Organizational Change, 18(3), 397–418. https://doi.org/10.1108/JAOC-06-2020-0070
   Web of Science ®Google Scholar
• Sonmez Cakir, F., & Adiguzel, Z. (2020). Analysis of Leader Effectiveness in Organization and Knowledge Sharing Behavior on Employees and Organization. SAGE Open, 10(1), 215824402091463. https://doi.org/10.1177/2158244020914634
   Web of Science ®Google Scholar
• Stephen, P., & Robbins, T. A. J. (2013). Organizational Behavior (15 ed). 978-0-13-283487-2.
   Google Scholar
• Suryani, N. M., & Suprasto, H. B. (2021). Kompetensi Aparatur Desa, Komitmen Organisasi, Kejelasan Sasaran Anggaran dan Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi, 31(8), 2011. https://doi.org/10.24843/eja.2021.v31.i08.p11
   Google Scholar
• Taufik, O., & Ikram, S. (2022). Factors Affecting Village Financial Management Accountability. Journal of Accounting Auditing and Business, 5(2), 29–42. https://doi.org/10.24198/jaab.v5i2.39320
   Google Scholar
• Tran, Y. T., Nguyen, N. P., & Hoang, T. C. (2021). Effects of leadership and accounting capacity on accountability through the quality of financial reporting by public organisations in Vietnam. Journal of Asia Business Studies, 15(3), 484–502. https://doi.org/10.1108/JABS-02-2020-0077
   Web of Science ®Google Scholar
• Umaira, S., & Adnan, A. (2019). Pengaruh Partisipasi Masyarakat, Kompetensi Sumber Daya Manusia, dan Pengawasan Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Pada Kabupaten Aceh Barat Daya). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(3), 471–481. https://doi.org/10.24815/jimeka.v4i3.12580
   Google Scholar
• Verma, R., & Goodale, J. C. (1995). Statistical power in operations management research. Journal Of Operations Management, 13(2), 139–152. https://doi.org/10.1016/0272-6963(95)00020-S
   Google Scholar
• Wibawa, D. M. A. S., & Dwirandra, A. A. N. B. (2022). Komitmen Organisasi dan Prosocial Behavior Sebagai Pemoderasi Kompetensi Aparatur Terhadap Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi, 32(5), 1129. https://doi.org/10.24843/eja.2022.v32.i05.p02
   Google Scholar
• William, G. S. (1962). Human Relations in Management: A Behavioral Science Approach: Philosophy, Analysis, and Issues. University of California.
   Google Scholar
• Wirakusuma, M. G., & Kawisana, P. G. W. P. (2022). The Uniqueness Of Prosocial Behavior In Bali On The Village Fund Management Accountability. International Journal of Environmental, Sustainability, and Social Science, 3(1), 1–7. https://doi.org/10.38142/ijesss.v3i1.124
   Google Scholar
• Yasin, R. (2021). Effect of Implementing Bureaucracy Reform, Apparatus Competence, and Organizational Commitment to The Quality of Public Service in North Gorontalo District. Turkish Journal of Computer and Mathematics …, 12(13), 1503–1513. https://turcomat.org/index.php/turkbilmat/article/view/8779
   Google Scholar
• Yudin, J., & Utami, W. (2020). The Effects of External Pressure, Management Commitment, and Human Resources Competence on Financial Reporting Transparency (Study on Regional Work Unit Tangerang District). Saudi Journal of Business and Management Studies, 5(7), 370–379. https://doi.org/10.36348/sjbms.2020.v05i07.001
   Google Scholar
• Yukl, G. (2008). How leaders influence organizational effectiveness. The leadership quarterly, 19(6), 708–722. https://doi.org/10.1016/j.leaqua.2008.09.008
   Web of Science ®Google Scholar
• Yulianto, A., Sholihah, B., Baswara, S. Y., & Yustitia, N. L. (2020). The Effects of Village Apparatus Competence, Leadership and Accessibility of Village Fund Reports on Accountability of Village Fund Management with Internal Control Systems as Moderating Variables. Journal of Advance Research in Dynamical & Control Systems, 713–719. https://doi.org/10.5373/JARDCS/V12I3/20201938
   Google Scholar
• Zulkifli, S., Ariani, N., & Ariani, N. (2021). Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal dan Komitmen Organisasi Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Muara Enim Kabupaten Muara Enim. JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, Dan Akuntansi), 6(1), 26–38. https://doi.org/10.54077/jembatan.v6i1.55
   Google Scholar