The Influence of Internal Control, Leadership, and Apparatus Competence on Village Fund Accountability in Pringsewu

Abstract

This study examines the effects of internal control systems, village-head leadership style, and village apparatus competence on village fund management accountability in Pringsewu District, Pringsewu Regency. A quantitative survey and total sampling were applied to 60 officials from ten villages in Bali. The instrument comprised 24 five-point Likert items and was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4.0. All constructs met the convergent validity and reliability criteria. The model explained 72.9% of the variance in accountability. Internal control (β=0.420, t=5.986, p<0.001), village-head leadership (β=0.439, t=5.580, p<0.001), and apparatus competence (β=0.478, t=6.149, p<0.001) had positive and significant effects. Village fund accountability requires a combination of formal controls, participatory leadership, and competent personnel. Apparatus competence produced the largest path coefficient. The cross-sectional design, self-reported data from one district, sample of 60 respondents, and unavailable f², Q², Standardized Root Mean Square Residual (SRMR), Heterotrait-Monotrait Ratio (HTMT), and PLSpredict statistics constrain causal inference and generalizability. The findings provide a policy basis for integrating financial training, the segregation of duties, periodic monitoring, and participatory decision forums.

Keywords

Apparatus Competence Internal Control System PLS-SEM Village Fund Accountability VillageHead Leadership