Determinants of Accountability of Village Fund Management in Sumenep District

Objective: This study aims to examine the impact of the use of information technology, organizational commitment, and village apparatus competence on the accountability of village fund management in Sumenep Regency, East Java, Indonesia. Methodology: The study used a quantitative approach. Data were obtained using a questionnaire designed using Google Forms. Respondents were 200 village officials from 48 villages in four sub-districts, using the non-probability convenience sampling method. Data were analyzed using Structural Equation Modeling (SEM) using SmartPLS version 3. Findings: The study's results indicate that the use of information technology and the competence of village officials have a positive and significant effect on the accountability of village fund management. Meanwhile, organizational commitment does not have a significant effect. Collectively, these factors contribute 61.1% of the variance in the accountability of village fund management in Sumenep Regency. Implications: The use of information technology and the competence of village officials has an impact on increasing accountability in the management of village funds as an effort by village officials to provide services to the community to achieve common goals (stewardship theory). Novelty: The research findings are that the use of information technology and the competence of village officials have a positive and significant effect on accountability for village fund management, while organizational commitment does not have a significant effect, making a difference with previous research and being a consideration for further research, why organizational commitment does not affect accountability for village fund management.