Role of Commitment, Competence, and Participation to Achieve Good Village Governance: Toward Building Accountable Financial Management Model in Indonesia

Abstract

The aim of the research is to find out and analyze the determinants and consequences of village fund management accountability. This study uses a causality research design, which analyzes the causal relationship between research variables according to the research hypothesis. The respondents of this study were village officials who manage the finances of the Pinrang district. The results of this study indicate that the competence of village fund management officials has a positive effect on village fund accountability, and shows that village government organizational commitment has a positive effect on village fund management accountability, and budget participation has a positive effect on village fund management accountability, and village fund management accountability has a positive effect on trust public. The village government needs to increase the competence of the village fund management apparatus and will increase the accountability of village fund management, as well as internalize organizational values ​​and goals to foster the commitment of village fund management officials