The Influence of Village Fund Management Apparatus Competence, Community Participation, Internal Control System, and Village Fund Transparency on Village Fund Management Accountability with Tax as a Mediating Variable in Taba Renah Village, Pagar Jati Dis
Abstract
This study aims to analyze the influence of village fund management apparatus competence, community participation, internal control systems, and village fund transparency on village fund management accountability with taxes as a mediating variable in Taba Renah Village, Pagar Jati District, Central Bengkulu Regency. This study uses a quantitative method with village apparatus and community as the research objects. The study population was 50 respondents with a saturated sampling technique. The data used are primary data, while data analysis uses descriptive analysis and multiple linear regression with the help of the SPSS 25 program. The results of the study indicate that the competence of village fund management officials has a positive and significant effect on the accountability of village fund management (sig. 0.009 < 0.05), while community participation has no significant effect (sig. 0.521 > 0.05). The internal control system (sig. 0.002 < 0.05) and transparency of village funds (sig. 0.000 < 0.05) also have a positive and significant effect on the accountability of village fund management. For tax variables, apparatus competence (sig. 0.012 < 0.05), internal control system (sig. 0.000 < 0.05), and transparency of village funds (sig. 0.000 < 0.05) have a significant effect, while community participation has no effect (sig. 0.060 > 0.05). The results of the mediation test show that taxes partially mediate the influence of apparatus competence (sig. 0.000 < 0.05) and internal control systems (sig. changed from 0.000 to 0.035 < 0.05), fully mediate the influence of village fund transparency (sig. becomes 0.485 > 0.05), but does not mediate the influence of community participation (sig. 0.060).
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