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Analytics

Alviana, Rizki; Violinda, Qristin; Utami P, Ratih Hesty

Jurnal Riset Rumpun Ilmu Ekonomi 2023 Lembaga Pengembangan Kinerja Dosen

This study aims to determine what factors affect job satisfaction of online drivers in the city of Semarang. The population used in this study were all online drivers in the city of Semarang and the sample used was 352 employees with the Slovin formula, using probability sampling technique with random sampling method. Analysis of the data in this study using the SPSS 24 program. Hypothesis testing with multiple linear regression approach. The results of the analysis and discussion show that the variables have a partial effect, namely; Welfare level has a significant positive effect on Job Satisfaction, Resilience has a significant positive effect on Job Satisfaction, Job Flexibility has a significant positive effect on Job Satisfaction, Non-Physical Work Environment has a significant positive effect on Job Satisfaction Online Drivers in Semarang City.  

Dita Puspitawati; Rinny Meidiyustiani; Indah Rahayu Lestari

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

: Financial distress is a condition where a company experiences a decline in financial condition which is usually temporary, but will develop worse if the condition is not quickly overcome and can cause the company to go bankrupt. The purpose of this study is to determine the effect of profitability, liquidity, company size and institutional ownership on financial distress. The population is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the financial statements for the 2016-2021 period. Samples were determined by purposive sampling techniques with certain criteria and obtained samples of 36 companies. This study used a multiple linear regression analysis method assisted by the SPSS Version 22 program. The results of this study show that profitability as measured by return on equity has a positive and significant effect on financial distress, liquidity as measured by curre ratio has a positive and significant effect on financial distress, while company size does not affect financial distress, institutional ownership positively affects financial distress

Ramadhan Nabil Pradana; Abdurrahman

Jurnal Manajemen dan Ekonomi Kreatif 2023 Universitas Kristen Indonesia Toraja

Manfaat, gaya hidup dan kepercayaan mempunyai pengaruh yang dominan dalam proses pencapaian tujuan perusahaan dalam menggunakan aplikasi Livin by Mandiri. Berbagai upaya dalam peningkatan isi dalam aplikasi diharapkan dapat membuat aplikasi Livin by Mandiri mampu memberikan ketertarikan pengguna dalam menggunakan aplikasi ini. Penelitian ini menggunakan teknik pengambilan sampel secara nonprobabilitas dengan cara purposive sampling. Penelitian ini bertujuan untuk menganalisis pengaruh manfaat, gaya hidup dan kepercayaan dalam keputusan penggunaan aplikasi Livin by Mandiri. Pengumpulan data dilakukan dengan penyebaran kuesioner kepada 130 responden pengguna aplikasi Livin by Mandiri. Metode analisis yang dipergunakan pada penelitian ini adalah regresi linear berganda dengan menggunakan program SPSS. Dalam penelitian ini pengumpulan data dilakukan dengan menggunakan kuesioner, oleh karena itu diperlukan adanya alat ukur untuk mengukur validitas dan reliabilitas.Data penelitian ini dianalisis menggunakan analisis regresi linear berganda. Dikatakan regersi linier berganda. Adapun Analisis deskriptif statistik ini dilakukan untuk mendapatkan gambaran deskriptif mengenai responden dalam penelitian ini.

Killa Kusuma; Rosita

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

Currently, SMEs are the main pillar of the economy in Indonesia, but the large number of SMEs in Indonesia cannot be separated from existing difficulties, including accounting fraud. This study aims to determine the impact of the effectiveness of internal control, compliance with accounting rules, suitability of compensation to the tendency of accounting fraud by using a population of 25 Culinary SMEs in Surakarta City with 125 employees as respondents. This research is a type of quantitative research. The sampling method used is purposive sampling technique. The questionnaire was chosen as a data collection technique. This study uses quantitative analysis with validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression analysis, coefficient of determination, F test, and t test using the IBM SPSS version 19 assistance program. has a negative effect on the tendency of accounting fraud, while the suitability of compensation has a no effect on the tendency of accounting fraud

Mustika Ramadhani; Tika Nirmala Sari

Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan 2023 Fakultas Teknik Universitas Maritim AMNI Semarang

Persaingan di perusahaan jasa bongkar dan delivery petikemas semakin menuntut semua pelaku usaha untuk memberikan kualitas pelayanan dan kepuasan yang terbaik agar dapat menciptakan loyalitas pelanggan. Hal itu dapat dicapai dengan kinerja karyawan. Kinerja karyawan dapat peroleh dengan menjaga iklim organisasi dan kepemimpinan yaang baik. Sehingga dalam menetapkan variabel yang sudah dijelaskan hal tersebut dapat dijangkau oleh keinginan dan harapan karyawan. Tujuan penelitian ini adalah untuk mengetahui apakah terdapat perbandingan yang signifikan dari iklim organisasi dan kepemimpinan terhadap kinerja karyawan PT. Prima Terminal Petikemas.Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh iklim organisasi pada kinerja karyawan, untuk mengetahui dan menganalisis pengaruh kepemimpinan terhadap kinerja karyawan, pada PT. Prima Terminal Petikemas. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan asosiatif. Populasi dalam penelitian ini adalah seluruh karyawan PT. Prima Terminal Petikemas sebanyak 40 orang dan sampel yang digunakan dalam penelitian ini adalah 40 orang dengan menggunakan sampel jenuh. Teknik pengumpulan data dalam penelitian ini menggunakan angket. Teknik analisis data dalam penelitian ini menggunakan Regresi Linear Berganda, Uji Asumsi Klasik, Uji t dan Uji F, dan Koefisien Determinasi. Pengolahan data dalam penelitian ini menggunakan program software SPSS (versi 28.00). Secara parsial Iklim Organisasi tidak berpengaruh terhadap kinerja karyawan. Secara parsial kepemimpinan memiliki pengaruh signifikan terhadap kinerja karyawan. Secara simultan iklim organisasi dan kepemimpinan memiliki pengaruh signifikan terhadap kinerja pada PT. Prima Terminal Petikemas.  

Laila Ali Marpaung; Yahya Tanjung

Jurnal Bintang Manajemen (JUBIMA) 2023 Pusat Riset dan Inovasi Nasional

The purpose of this study was to determine the effect of Job Performance Assessment, Promotion and Employee Competence on Career Development of State Civil Apparatus at the Medan City Industry Service office, either partially or simultaneously. The type of this research was a descriptive quantitative research used Multivariate Linear Regression Analysis method. Population in this study amounted to 52 employees and the sample for this study also amounted to 52 employees, so that the sampling technique used the Saturated Sampling Technique. Instrument test of this study used Likert Scale and data processing in this study used the Statistical Program for Social Science software program version 25. Result showed that as partially, the Job Performance Assessment had a negative and significant effect on Career Development of State Civil Apparatus with t-count value of -3.366 and significant value of 0.00 smaller than alpha value of 0.05. Promotion had a negative and significant effect on Career Development of State Civil Apparatus with t-count value of -4.348 and significant value of 0.000 smaller than alpha value of 0.05. Employee Competence had a positive and significant effect on Career Development of State Civil Apparatus with t-count value of 3.511 and significant value of 0.001 smaller than alpha value of 0.05. Simultaneously, Job Performance Assessment, Promotion and Employee Competence had Positive and significant effects on Career Development of State Civil Apparatus with F-count value of 8.027 and significant value of 0.000 smaller than alpha value of 0.05. Based on the results of the R2 Determination test, it was known that the Adjusted R value is 0.292, which meant that the contribution of the influence was given by the three independent variables to the dependent variable was 29.2%, the remaining 70.8% was influenced by other variables not examined in this study.

Gita Sonia Simbolon; Glory Indira D. Purba

Journal of Student Research 2023 Pusat Riset dan Inovasi Nasional

Penelitian ini dilakukan untuk menghasilkan bahan ajar interaktif berbasis pendekatan kontekstual yang berkualitas dengan kategori valid, praktis, dan efektif, untuk menaikkan kemampuan memecahkan permasalahan matematika peserta didik pada materi program linear. Instrumen penelitian yang digunakan merupakan lembar validasi bahan ajar interaktif, lembar validasi RPP, lembar validasi angket respon, lembar validasi tes kemampuan, angket respon guru dan siswa, serta tes kemampuan siswa. Setelah bahan ajar interaktif, RPP, angket respon dan tes kemampuan dinyatakan valid oleh para ahli, tahap selanjutnya dilakukan uji coba lapangan. Sehingga hasil penelitian menunjukkan bahwa: (1) Perangkat pembelajaran berbasis pendekatan kontekstual yang dikembangkan sudah memenuhi kriteria dari aspek kevalidan menurut penilaian para ahli dengan rata-rata validitas bahan ajar interaktif yaitu 3,44 untuk validasi materi dan 3,49 untuk validasi media dengan kategori sangat layak serta rata-rata validitas RPP adalah 3,54 dengan kategori sangat layak, (2) Bahan ajar interaktif berbasis pendekatan kontekstual yang dikembangkan sudah memenuhi kriteria dari kepraktisan dengan: a) hasil angket respon peserta didik mengenai bahan ajar interaktif menunjukkan persentase kepraktisan 80,46% dengan kategori sangat praktis; b) hasil angket respon pendidik mengenai bahan ajar interaktif menunjukkan persentase kepraktisan 90,47% dengan kategori sangat praktis; (3) Bahan ajar interaktif berbasis pendekatan kontekstual yang dikembangkan memenuhi kriteria efektif melalui: a) aktivitas waktu pembelajaran dengan menggunakan bahan ajar interaktif yang dikembangkan sama dengan waktu pembelajaran biasa, dan sesuai dengan waktu yang telah ditentukan di dalam RPP, (b) respon peserta didik terhadap produk pembelajaran positif, dan (c) ketuntasan belajar siswa secara klasikal 88,89%. Melalui uji Gain, tampak bahwa kemampuan pemecahan masalah matematis peserta didik dengan menggunakan bahan ajar interaktif berbasis pendekatan kontekstual mengalami kenaikan sebesar 0,74 dengan kategori tinggi.  

Amar Pilenon Sinaga; Lasker Pangarapan Sinaga

Jurnal Riset Rumpun Ilmu Pendidikan 2023 Lembaga Pengembangan Kinerja Dosen

The purpose of this research to revisits methods that are more effective in nonlinear Optimization with single variable polynomial functions at high degrees. Models with linear objective functions and constraint functions are Polynomials of third, fourth and fifth degree reconstructed into subproblems that are easier to solve, namely quadratic programs, using bilinear Auxiliary Functions and solved by MATLAB simulations. The method used is the development of Tawarmalani & Sahinidis' research regarding relaxation with Auxiliary Functions. Examples of nonlinear Optimization with polynomial functions are also given to illustrate the implementation of this algorithm. The results of the research show that the application of the development reconstruction method produces a global solution that is no better than the solution to the original problem so that it is not an effective alternative method to use.

Sakinah Sakinah; Raden Lestari Ganarsih; Kurniawaty Fitri

Prosiding Seminar Nasional Manajemen dan Ekonomi 2022 Universitas Kristen Indonesia Toraja

Tujuan penelitian ini adalah untuk mengetahui apakah terdapat perbedaan stres kerja sebelum dan semasa pandemi, untuk mengetahui pengaruh stres kerja terhadap kinerja pegawai dan untuk mengetahui kinerja pegawai sebelum dan semasa pandemi. Populasi dan Sampel pada penelitian ini yaitu seluruh pegawai BPJS Kesehatan Kantor Cabang Pekanbaru yang berjumlah 54 orang. Metode analisis data yang digunakan adalah analisis deskriptif dan analisis kuantitatif yaitu analisis regresi linear sederhana dan uji beda dengan menggunakan program SPSS. Hasil penelitian menunjukkan bahwa: Variabel stres kerja sebelum dan semasa pandemi berbeda di BPJS Kesehatan Kantor Cabang Pekanbaru, Stres kerja berpengaruh signifikan dan negatif terhadap kinerja pegawai di BPJS Kesehtana Kantor Cabang Pekanbaru dan Kinerja pegawai sebelum dan semasa pandemi berbeda di BPJS Kesehtana Kantor Cabang Pekanbaru.

Siti Aijah; Nur Ainun Hasibuan; Hadijah Sipahutar

Jurnal Manajemen dan Ekonomi Bisnis 2022 Pusat Riset dan Inovasi Nasional

 Financial performance is a description of the temptation or success of the company's program implementation in realizing the company's vision and mission. This study aims to examine the effect of performance on the company's financial value at PT. Andhika's lamp. This study used three stages of data analysis, namely descriptive statistical analysis, classical assumption test, and multiple linear regression analysis with a significance level of 5%. The results of this study prove that the variables of liquidity and profitability have a significant effect on firm value. While the solvency variable has no significant effect on firm value.  

Ongky Wijaya; Indah Yuni Astuti; Endah Kurniawati

Jurnal Publikasi Ilmu Manajemen 2022 Pusat Riset dan Inovasi Nasional

penelitian ini memiliki tujuan untuk menjelaskan pengaruh secara parsial dan simultan antara variabel disiplin kerja, fasilitas kerja dan pengalaman kerja terhadap kinerja karyawan. Jenis penelitian ini menggunakan penelitian kuantitatif karena mengarah kepada metode pengukuran dan sampel untuk menguji variabel dan hipotesis. Dengan menggunakan program SPSS versi 28, peneliti melakukan beberapa pengujian antara lain uji validitas, uji reliabilitas, uji normalitas, uji linearitas, uji multikolinearitas, uji heteroskedastisitas, uji t, uji F, analisis regresi linear berganda dan uji koefisien determinasi. Populasi dalam penelitian ini berjumlah 40 orang karyawan tetap, dan semua karyawan tetap digunakan sebagai sampel penelitian (sampel jenuh). Hasil penelitian ini diperoleh bahwa disiplin kerja berpengaruh secara parsial dan signifikan terhadap kinerja karyawan. Fasilitas kerja berpengaruh secara parsial dan signifikan terhadap kinerja karyawan. Pengalaman kerja berpengaruh secara parsial dan signifikan terhadap kinerja karyawan. Dan disiplin kerja, fasilitas kerja, dan pengalaman kerja berpengaruh secara simultan terhadap kinerja karyawan.

Sulistiyowati

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2022 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

The main problem discussed in this paper is whether there is a positive influence self concept and development of the personality on employee performance Stasin TVRI Surabaya (Part Program). To solve the problems discussed authors use data analysis method is multiple linear regression analysis were preceded by calculating the average of each variable. And before should be done beforehand regression analysis instrument to be tested for validity and reliability. The analysis shows that the authors have found show that : 1) partially self-concept and personality development is partially significant effect on the performance of TVRI Surabaya Employees (Part Program). 2) simultaneously the concept of self and personality development affect the work performance of employees TVRI Surabaya (Part Program). 3) Variable kansep self is the dominant variable effect on employee job performance TVRI Surabaya (Part Program).

Rahmad Haidar; Zaenul Muttaqien; Anita Sumelvia Dewi

Jurnal Publikasi Ilmu Manajemen 2022 Pusat Riset dan Inovasi Nasional

Tujuan penelitian ini yaitu untuk mengetahui dan menjelaskan komunikasi yang efektif, motivasi kerja dan kompensasi secara simultan berpengaruh signifikan terhadap produktivitas kerja karyawan. Jenis penelitian ini menggunakan penelitian kuantitati. Sumber data dalam penelitian ini menggunakan data primer dan sekunder. Sampel dalam penelitian yaitu 40 orang karyawan UD. Kondang Roso dengan menggunakan teknik sampling jenuh. Teknik analisis yang digunakan yaitu uji validitas, uji reliabilitas, uji normalitas, uji linearitas, uji multikolinearitas, uji heterokedastisitas, uji t, uji F, analisis regresi linear berganda, dan uji koefisien determinasi (R2) dengan menggunakan program SPSS versi 25. Hasil penelitian secara parsial variabel komunikasi efektif berpengaruh positif dan signifikan terhadap produktivitas kerja karyawan, variabel motivasi kerja berpengaruh positif dan signifikan terhadap produktivitas kerja karyawan, dan variabel kompensasi berpengaruh positif dan signifikan terhadap produktivitas kerja karyawan, Secara simultan variabel komunikasi efektif, motivasi kerja, dan kompensasi berpengaruh signifikan terhadap produktivitas kerja karyawan pada UD. Kondang Roso.

Sulistyowati, Sulistyowati; Rizky Pratama, Dio

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2022 FEB Universitas Maritim Semarang

Loyalitas Pelanggan dipengaruhi oleh beberapa faktor di antaranya adalah Inovasi, Kepercayaan dan Kemudahan. Dari ketiganya, mempunyai peranan penting dalam meningkatkan Loyalitas Pelanggan. Tujuan dari penelitian ini adalah untuk mengetahui ada tidaknya pengaruh Inovasi, Kepercayaan dan Kemudahan terhadap Loyalitas Pelanggan dalam menggunakan jasa Gojek Online di kota Semarang. Dalam penelitian ini yang menjadi populasi penelitian adalah Loyalitas Pelanggan di kota Semarang dengan pengambilan sistem sampel dengan jumlah 100 responden (sampel). Variabel pada penelitian terdiri dari: Variabel bebas Inovasi (X1), Kepercayaan (X2), dan Kemudahan (X3) serta variabel terikat yaitu Loyalitas Pelanggan (Y). Model penelitiannya adalah analisi regresi linear berganda. Hasil analisis dengan alat bantu statistic program SPSS V.22 diperoleh persamaan regresi linear berganda adalah Y= 0,533+ 0,223 X1 + 0,460 X2 + 0,245 X3 + µ. Hasil persamaan linear berganda menunjukkan bahwa adanya pengaruh positif dan signifikan antara Inovasi terhadap Loyalitas Pelanggan (t hitung 2,580 > t table sebesar 1,98498), Kepercayaan terhadap Loyalitas Pelanggan ( t hitung 4,042 > t tabel 1,98498), Kemudahan terhadap Loyalitas Pelanggan (t hitung 2,597 > t table 1,98498), secara individual Inovasi, Kepercayaan dan Kemudahan berpengaruh terhadap Loyalitas Pelanggan. Pengaruh ketiga variabel penelitian sangat kuat dengan nilai koefisien (R Square) yang diperoleh sebesar 61,9% terhadap Loyalitas Pelanggan dan 37,1% dipengaruhi oleh variabel yang tidak terdeteksi pada penelitian ini.  

Dewi Kusuma Wardani; Agnesia Jeni Dodok

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2022 FEB Universitas Maritim Semarang

This study aims to find empirical evidence about the effect of corporate governance on tax aggressiviness with the disclosure of corporate social responsibility as a moderating variable seen from the financial statements listed on the IDX. The sampel data is 193 annual financial reports in 2016-2020. The analysis was carried out using multiple linear regression analysis and Moderated Regression Analysis (MRA) with the SPSS version 21 program. Based on the results of data analysis and discussion conducted, it can be concluded that corporate governance has a positive effect on tax aggressiviness. Corporate social responsibility can weaken the negative influence of corporate governance on tax aggressiveness.

Lucy Maya Enjela; Ickhsanto Wahyudi

Jurnal Manajemen dan Ekonomi Bisnis 2022 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of Return on Assets, Loan to Deposit Ratio, and Capital Adequacy Ratio on stock prices. In this study using stock prices as the dependent variable, and with three types of independent variables, namely Return on assets, Loan to Deposit Ratio, and Capital Adequacy. The population in this study are all conventional banking sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used purposive sampling, and as many as 24 companies were selected as samples. This research model uses a causal design and multiple linear regression analysis with secondary data types. The program used in this study uses the Statistical Program for Social Science (SPSS) 25 software in processing data. From these results it can be concluded that Return on Assets, Loan to Deposit Ratio, and Capital Adequacy simultaneously affect stock prices. Partially, Return on Assets (ROA) has a positive and significant effect on stock prices, Loan to Deposit Ratio (LDR) has a significant and negative effect on stock prices, and Capital Adequacy Ratio (CAR) has no effect on stock prices. Further researcher are expected to consider other variable related to stock prices or other sector and update research period for future period.

Wahab, Abdul; Syam, Shofiana

Journal of Administrative and Sosial Science (JASS) 2022 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to determine and analyze the effect of partially or simultaneously financial performance and Corporate Social Responsibility (CSR) on firm value at banks listed on the Indonesia Stock Exchange. Data collection using secondary data using purposive sampling technique. The population in this study is the financial statements of banks listed on the Indonesia Stock Exchange for the 2017-2019 period of 41 banks, while the sample taken is the number of observations for 3 years (2017-2019). The data obtained were analyzed using multiple linear regression analysis, t-test, F-test and the Coefficient of Determination (R²) test whose processing was carried out with the SPSS version 23 program. The results showed that the first, second and third hypotheses proposed were accepted because they showed positive and significant hypothesis test results. This means that financial performance has a positive and significant effect on firm value, Corporate Social Responsibility (CSR) has a positive and significant effect on firm value and financial performance and Corporate Social Responsibility (CSR) simultaneously has a positive and significant effect on firm value

Novita Sari; Fadilla Fadilla; Havis Aravik

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2022 FEB Universitas Maritim Semarang

This study aims to analyze the effect of motivation and work discipline on employee performance at KUD Sejahtera Babat Toman. Samples were selected using the saturated sample technique. Data for 40 respondents was collected through a questionnaire. This research implements multiple linear regression method to analyze the data. The data collection technique in this study used a questionnaire technique. The data analysis technique in this study uses the Classical Assumption Test, Multiple Regression, Hypothesis Testing (t-test and F-test), and the coefficient of determination. The data processing in this study used the SPSS (Statistical Package for the Social Science) software program version 23.00. The results of the investigation show that partially motivation has a significant and positive effect on the performance of KUD Sejahtera Babat Toman employees with a t count > t table or (3.372 > 2.028). or (0.806 < 2.028). However, simultaneously motivation and work discipline have a significant effect on employee performance with the value of F arithmetic > F table or (11.371> 3.25). This fact is useful for KUD Sejahtera Babat Toman to improve employee performance, so the company must consider motivation and work discipline factors together.  

Husni, Anna Nabhilla; Joko Wahyudi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study aims to examines and analyze the effect of firm size, leverage, profitability, capital intensity ratio, and independent commisioner on the effective tax rate. The population of this study were 42 mining companies listed on the Indonesia Stock Exchange in the 2017-2020 period, after using purposive sampling, 92 data observed were sampled. The data analysis method used is descriptive statistics, clasical assumptions, and multiple linear regression analysis processed with SPSS program. The results of this study are company size, leverage, profitability, and independent commisioner have a negative insignificant effect on Effective Tax Rate; and the Capital Intensity Ratio has a positive insignificant effect on the Effective Tax Rate.

Riski, Riski Amaliya; Maryono, Maryono

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Law Number 6 of 2014 states that Village Funds are funds sourced from the state revenue and expenditure budget that are intended for villages and are used to finance the implementation of government activities, implementation, development, community development and also community empowerment. Fund management accountability is a form of village government accountability to the community. The purpose of this study was to examine and analyze the effect of apparatus competence, internal control system, organizational commitment and community participation on village fund management accountability in Sukolilo District, Pati Regency. This study uses primary data by giving questionnaires to respondents. The population of this study is village officials and community representatives who are involved in the allocation of village funds in Sukolio District, Pati Regency, which consists of 16 villages with a total of 80 respondents. The sampling technique in this study is saturated sampling or census sampling with the data analysis tool used is multiple linear regression analysis using the SPSS 23 program.  The results showed that the competence of the apparatus, internal control system, organizational commitment and community participation affected the accountability of village fund management.