Survey analyzes impact of organizational commitment and good governance on financial accountability of village funds in Banten and West Java.
Key Points
Financial accountability is significantly influenced by organizational commitment and good governance principles, enhancing financial responsibility.
Analysis showed that while governance and commitment improve accountability, internal control system competency did not yield meaningful effects.
Data was collected through surveys and analyzed using structural equation modelling with SmartPLS, focusing on villages receiving significant government funding.
Findings highlight the importance of strengthening governance policies for improving the financial management of village funds.