PERAN KOMITMEN, KOMPETENSI, DAN SPIRITUALITAS DALAM PENGELOLAAN DANA DESA

• Main Authors: I Gusti Ayu Purnamawati, Ni Ketut Ketut Sari Adnyani
• Format: Article
• Language: English
• Published: University of Brawijaya 2019-08-01
• Series: Jurnal Akuntansi Multiparadigma
• Subjects: akuntabilitas; karma phala; keuangan desa
• Online Access: https://jamal.ub.ac.id/index.php/jamal/article/view/1153/pdf

Abstract: Commitment, Competence, and Spirituality’ Role in Village Fund Management. This study seeks to analyze the role of commitment, competence, and spirituality in the successful management of village funds. The method used is multiple regression on 168 villages from 56 villages in Buleleng Regency. The results showed that the spiritual dimension was able to increase accountability and transparency because they held fast to the law of karma phala through the principles of Moksartham Jagadhita Ya Caiti Dharma. Also, the competency of village counterparts and the high commitment of the village apparatus can minimize financial irregularities. The implication is that the village becomes independent with maximum assistance from the village government.