PENGARUH BUDAYA ORGANISASI, SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI APARATUR DESA TERHADAP KINERJA PENGELOLAAN DANA DESA

Andita Sulistyowati; Anindita Elladevi

doi:10.37301/jkaa.v21i2.183

Authors

Andita Sulistyowati Universitas Siber Muhammadiyah
Anindita Elladevi

DOI:

https://doi.org/10.37301/jkaa.v21i2.183

Keywords:

organizational culture, village funds , management performance, internal control systems, competence of village officials

Abstract

This study aims to analyze the influence of organizational culture, internal control systems, and the competence of village officials on the performance of village fund management in Candiroto District, Temanggung Regency. The background of this research stems from ongoing issues in village fund management, such as vulnerability to misuse, low accountability, and suboptimal program implementation. A quantitative approach was employed, involving 68 village officials selected through purposive sampling. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results indicate that all three independent variables—organizational culture, internal control systems, and the competence of village officials—have a positive and significant effect on village fund management performance. An ingrained work culture, robust supervision systems, and competent human resources collectively enhance the effectiveness, efficiency, and transparency of village fund management. These findings provide important implications for policymakers in formulating strategies to improve sustainable village financial governance.

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