Accountability and Organizational Commitment in Village Financial Management: Which Matters More?
DOI:
https://doi.org/10.29080/jai.v12i2.2658Keywords:
Accountability, Organizational Commitment, Village Financial Management, Village Government, Agency TheoryAbstract
Purpose: This study examines whether accountability and organizational commitment improve village financial management and identifies which mechanism has the stronger relative association.
Methodology/approach: A quantitative survey was administered to 96 officials directly involved in financial management across 24 villages in Tambang and Rumbio Jaya Districts, Kampar Regency. Respondents comprised village heads, secretaries, treasurers, and finance staff selected through purposive sampling. Five-point Likert data were analyzed using multiple linear regression in SPSS 24.
Findings: Accountability and organizational commitment are positively associated with village financial management. Accountability emerges as the stronger explanatory factor, indicating that transparent information, procedural conformity, timely answerability, and verifiable follow-up provide greater practical leverage than internal attachment alone. Organizational commitment remains an important complementary mechanism because it supports coordination, persistence, and responsible effort across interdependent financial roles.
Practical implications: Village and regency governments should prioritize traceable decisions, accessible financial information, timely reporting, and evidence-based follow-up while reinforcing role clarity and public-purpose commitment among officials.
Originality/value: The study compares an external answerability mechanism with an internal behavioral mechanism within a single model of the complete village financial management cycle, demonstrating that commitment complements but does not substitute for verifiable accountability in decentralized public financial administration and local governance practice.
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Copyright (c) 2026 Annie Mustika Putri, Norra Isnasia Rahayu, Ricardo Ricardo, Rezi Abdurrahman
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