THE EFFECT OF VILLAGE FUND ALLOCATION AND INTELLECTUAL CAPITAL ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY: INDIVIDUAL MORALITY AS MEDIATOR
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Abstract
This study examines the role of village fund allocation and intellectual capital in village fund management accountability, with individual morality as a mediator. The researchers used a convenience sampling method, involving village officials across Indonesia as the research sample. The study hypothesis was tested using SmartPls version 4. The findings reveal several significant relationships: village fund allocation positively and significantly influences Village Fund Management Accountability, intellectual capital has a positive and significant effect on Village Fund Management Accountability, and individual morality positively and significantly affects Village Fund Management Accountability. Additionally, village fund allocation positively and significantly influences individual morality, and individual morality partially mediates the effects of village fund allocation and intellectual capital on village fund management accountability. These findings shed light on the importance of village fund allocation, intellectual capital, and individual morality in promoting accountability in managing village funds, providing valuable insights for improving fund management practices and addressing misuse of funds in Indonesia.
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