Implementasi Budaya THK dalam Pengaruh Komitmen OPD dan Partisipasi Masyarakat pada Akuntabilitas Pengelolaan Dana Desa

Ni Wayan Desi Putri Utari · I Ketut Sujana

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Local Governance and Development Public Administration in Developing Nations Economic Growth and Fiscal Policies

Abstract

This research aims to examine the implementation of Tri Hita Karana (THK) culture in moderating the influence of the commitment of village government organizations (OPD) and community participation on the accountability of village fund management in Kubu Sub-District, Karangasem Regency. The sampling method used is the census method. The respondents used were 36 people. Research data is analyzed using Moderated Regression Analysis (MRA). The results of the study indicate that OPD commitment and community participation gave a positive influence on the accountability of village fund management. The implementation of THK culture strengthens the influence of OPD commitment and community participation on the accountability of village fund management. Keywords : OPD commitment, Community participation, THK culture, Accountability.

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2002Affective, Continuance, and Normative Commitment to the Organization: A Meta-analysis of Antecedents, Correlates, and Consequences 1990A review and meta-analysis of the antecedents, correlates, and consequences of organizational commitment.1968Toward a theory of task motivation and incentives 2004Public Participation and Collaborative Governance 2003Local government decision‐making—citizen participation and local accountability: some evidence from Kenya and Uganda 2011Where Is the Accountability in International Accountability Standards?: A Decoupling Perspective 2012The Influence of Corporate Culture on Employee Commitment to the Organization 2017Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Gorontalo

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