Accountability and perception of prosocial behavior in village fund management

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Abstract

This study examines organizational commitment and competency in Indonesia as a moderator of prosocial behavior toward village fund management accountability. Transparency and accountability are essential in the village government’s role as the custodian of public funds (Taufiqi & Ariani, 2022). Central and local governments implemented public accountability to improve governance (Suwanda & Suryana, 2021). Prosocial conduct and accountability in the management of village funds are the focus of this study. The data were collected through the distribution of questionnaires to each and every village throughout Indonesia. The sample was obtained using a simple random sampling technique from all village officials throughout Indonesia, with a total of 689 people responding to the survey. The data for this analysis were analyzed using the SmartPLS. Prosocial behavior affects village fund management accountability, a study found. Organizational commitment has a moderating effect on the relationship between prosocial behaviour and accountability of village fund management, while village official’s competence does not. This study shows that the variable competence of the village official is feasible to be used as a moderating variable in the relationship between prosocial behavior and accountability, so the researchers recommend this variable be used to moderate it with other variables that may affect accountability.

Keywords: Indonesia, Prosocial Behavior, Organizational Commitment, Village Official, Competence, Accountability

Authors’ individual contribution: Conceptualization — R.E.D.; Methodology — R.E.D., J.B.O., and A.A.M.; Formal Analysis — R.E.D.; Writing — Original Draft — R.E.D.; Supervision — J.B.O. and A.A.M.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

Acknowledgements: The Authors would like to thank Universitas PGRI Yogyakarta, Indonesia, and Management and Science University, Malaysia, for their guidance and immediate support, both material and non-material.

JEL Classification: G0, G3, G4

Received: 25.07.2022
Accepted: 03.02.2023
Published online: 07.02.2023

How to cite this paper: Diansari, R. E., Othman, J. B., & Musah, A. A. (2023). Accountability and perception of prosocial behavior in village fund management. Journal of Governance & Regulation, 12(1), 124–132. https://doi.org/10.22495/jgrv12i1art12