The effect of human resources competency, individual morality and the control environment on village government accountability in managing village fund allocation in Kupang Tengah District, Kupang District

https://doi.org/10.35912/gabs.v1i1.3381
Published: Aug 27, 2025

Abstract:

Purpose: This study aims to analyze the influence of human resource competence, individual morality, and the control environment on the accountability of village governments in managing the allocation of village funds.

Method: The study used purposive non-probability sampling with 35 village officials from seven villages in the Central Kupang District. Data were collected using a Likert scale and analyzed using a descriptive-quantitative approach with multiple linear regression in SPSS 25.

Results: The results show that human resource competence, individual morality, and the control environment significantly affect village government accountability in managing fund allocations. Simultaneously, their combined influence reached 66.2%, indicating that these factors enhance accountability in the Central Kupang District.

Conclusion: The study concludes that strengthening human resource capacity, fostering moral integrity, and ensuring a sound control environment are critical for improving accountability in village fund management.

Limitation: This research is limited to a small sample of seven villages in one district; therefore, the results may not fully represent other regions or broader governance contexts.

Contribution: This study contributes to the literature on public sector accountability by providing empirical evidence from the village government. It also offers practical insights for policymakers to strengthen governance through capacity building, ethical orientation, and effective internal control systems.

Keywords:
1. HR Competency
2. Individual Morality
3. Village Government Control Environment and Accountability
Authors:
Anthon Simon Yohanis Kerihi
University of Nusa Cendana, Indonesia
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How to Cite
Kerihi, A. S. Y. . (2025). The effect of human resources competency, individual morality and the control environment on village government accountability in managing village fund allocation in Kupang Tengah District, Kupang District . Global Academy of Business Studies, 1(1), 23–35. https://doi.org/10.35912/gabs.v1i1.3381
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Vol. 1 No. 1 (2024): July
Articles
References

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  4. Effendi, I., & Listiana, I. (2019). Effect of infrastructure development in the program of simultaneous movement for village development on economic growth. Research in Business & Social Science, 8(6), 25-30.
  5. Forozandeh, M. (2021). The effect of supply chain management challenges on research and development projects using Fuzzy DEMATEL and TOPSIS approach. Annals of Management and Organization Research, 2(3), 175-190.
  6. Ilyas, S., Sustina, D., Saudi, M. H., & Sinaga, O. (2020). The Role of Control Environment in Developing Internal Control Effectiveness and Good Corporate Government. 58, 6038-6048. doi:http://dx.doi.org/10.17762/pae.v58i1.3738
  7. Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure Corporate governance (pp. 77-132): Gower.
  8. Khairin, F., Pratiwi, A., & Syah, S. (2023). CONSTRUCTION ACCOUNTABILITY KWANGKAY. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 8, 1488-1504. doi:http://dx.doi.org/10.20473/jraba.v8i1.45474
  9. Killen, M., & Dahl, A. (2021). Moral reasoning enables developmental and societal change. Perspectives on Psychological Science, 16(6), 1209-1225. doi:https://doi.org/10.1177/1745691620964076
  10. Kristiyani, S. T., Marlissa, E. R., & Urip, T. P. (2025). The influence of village fund capital participation in Village-Owned Enterprises on the development of Village-Owned Enterprises and the economy of the Wania District community. Journal of Multidisciplinary Academic and Practice Studies, 3(3), 455-469. doi:https://doi.org/10.35912/jomaps.v3i3.3087
  11. Latan, H., & Temalagi, S. (2013). Multivariate Analysis of Techniques and Applications Using the IBM SPSS 20.0 Program. Bandung: Alfabeta.
  12. Mekhritdinovich, U. A. (2025). Theoretical aspects of developing the professional competence of future pre-conscription military education teachers. Journal of Multidisciplinary Academic and Practice Studies, 3(3), 595-602. doi:https://doi.org/10.35912/jomaps.v3i3.3166
  13. Moradi, A. M., & Beigi, N. A. K. (2020). Strategic management of organizational resources using predicting the organization's bankruptcy level: New approach using Monte Carlo simulation. Annals of Management and Organization Research, 2(2), 113-127.
  14. Nasution, K., Nasution, M. A., Sihombing, M., & Kusmanto, H. (2021). Law Number 6 Year 2014 Concerning Village; Opportunities for Institutional Strengthening and the Existence of Village Autonomy. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 4(2), 3265-3271. doi:https://doi.org/10.33258/birci.v4i2.2087
  15. Nisak, C., & Kurniawan, F. A. (2013). Sistem pengendalian intern dalam pencegahan fraud pada satuan kerja perangkat daerah (SKPD) pada kabupaten bangkalan. Journal of Auditing, Finance, and Forensic Accounting, 1(1), 15-22.
  16. Permatasari, D. E., Kurrohman, T., & Kartika, K. (2017). Analisis faktor-faktor yang mempengaruhi terjadinya kecenderungan kecurangan (fraud) di sektor pemerintah (Studi pada pegawai keuangan pemerintah Kabupaten Banyuwangi). Jurnal Keuangan dan Perbankan, 14(1), 37-44.
  17. Pramono, A., & Nopritama, M. (2020). Pengembangan Karir Dan Motivasi Kerja Serta Implikasinya Terhadap Kinerja Pegawai (Studi Kasus pada Dinas Tenaga Kerja dan Transmigrasi Kabupaten Way Kanan). Jurnal Relevansi: Ekonomi, Manajemen dan Bisnis, 4(2), 42-87.
  18. Purnama, A., & Bestari, P. (2021). Implementation of National Medium Term Development Plan (RPJMN) of the Nawacita Program in Improving Good Governance. Journal of International Conference Proceedings, 3, 77-83. doi:http://dx.doi.org/10.32535/jicp.v3i4.1012
  19. Puspasari, N., & Suwardi, E. (2016). The effect of individual morality and internal control on the propensity to commit fraud: Evidence from local governments. Journal of Indonesian Economy and Business: JIEB., 31(2), 208.
  20. Rahimah, L. N., Murni, Y., & Lysandra, S. (2018). Pengaruh Penyajian Laporan Keuangan Desa, Lingkungan Pengendalian dan Moralitas Individu terhadap Pencegahan Fraud yang terjadi dalam Pengelolaan Alokasi Dana Desa (Studi Kasus di Desa Sukamantri, Desa Sukamanah, Desa Sukaresmi dan Desa Gunungjaya Kecamatan Cisaat Kabupaten Sukabumi). Jurnal Ilmiah Ilmu Ekonomi (Jurnal Akuntansi, Pajak dan Manajemen), 6(12), 139-154.
  21. Ririhena, S., & Richard, Y. (2022). Agency Relations, Accountability, and Their Relation to Local Government Public Value Creation. International Journal of Science and Society, 4, 126-139. doi:http://dx.doi.org/10.54783/ijsoc.v4i3.506
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  25. Suharto, S., & Yuliansyah, Y. (2023). The Influence of Customer Relationship Management and Customer Experience on Customer Satisfaction. Integrated Journal of Business and Economics, 7(1), 403-417.
  26. Sutrisno, H. E. (2019). Budaya organisasi: Prenada Media.
  27. Tahang, R. A., Haliah, H., & Nirwana, N. (2023). Government Internal Control System, Role and Comparison of the Committee of Sponsoring Organization (COSO) Revised Internal Control Framework. INVOICE: JURNAL ILMU AKUNTANSI, 5(1), 1-7.
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  30. Ugli, M. A. U. (2025). Scientific-theoretical foundations of the negative impact of social networks on the moral and ethical upbringing of youth. Journal of Multidisciplinary Academic and Practice Studies, 3(3), 689-698. doi:https://doi.org/10.35912/jomaps.v3i3.3259
  31. Umam, K. (2010). Perilaku Organisasi, CV. Pustaka Setia, Jakarta.
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  34. Wonar, K., Falah, S., & Pangayow, B. J. (2018). Pengaruh kompetensi aparatur desa, ketaatan pelaporan keuangan dan sistem pengendalian intern terhadap pencegahan fraud dengan moral sensitivity sebagai variabel moderasi. Jurnal Akuntansi, Audit, dan Aset, 1(2), 63-89.
  35. Yolanda, R., Hidayat, S., & Hamidah, H. (2021). Human Resources Competency In Improving Employee Performance. BINA BANGSA INTERNATIONAL JOURNAL OF BUSINESS AND MANAGEMENT, 1, 51-59. doi:http://dx.doi.org/10.46306/bbijbm.v1i1.5