The influence of learning and growth and prosocial behavior on the accountability of village financial management moderate by a participative leadership style
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Published:
May 31, 2024
Keywords:
Accountability, Learning and Growth, Participative Leadership Style, Prosocial Behavior, Village Financial Management
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Economy
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Abstract
This research employs a quantitative approach to investigate the interplay between learning and growth, prosocial behavior, and the accountability of village financial management, with a focus on the moderating role of participative leadership. Utilizing Structural Equation Modeling (SEM) with Partial Least Square (PLS) components through WarpPLS 7.0 software, the findings reveal that both learning and growth (X1) and prosocial behavior (X2) positively impact village financial management accountability (Y). However, the participative leadership style (X3) does not significantly strengthen these influences, as indicated by its negligible path coefficients and p-values. In summary, the study underscores the substantial and affirmative contributions of learning, growth, and prosocial behavior to the accountability of village financial management, while highlighting the limited moderating impact of a participative leadership style in this context
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Asti M, C. . and Lismawati, L. (2024) “The influence of learning and growth and prosocial behavior on the accountability of village financial management moderate by a participative leadership style”, Jurnal Mantik, 8(1), pp. 132-141. doi: 10.35335/mantik.v8i1.4993.
References
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Diansari, R. E., Musah, A. A., & Binti Othman, J. (2023b). Factors affecting village fund management accountability in Indonesia: The moderating role of prosocial behaviour. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2219424
Diansari, R. E., Musah, A. A., & Othman, J. B. (2023). Perception of Prosocial Behavior in Accountability of Village Fund Management in Indonesia: the Moderating Role of Internal Control and Leadership. International Journal of Professional Business Review, 8(4), 1–24. https://doi.org/10.26668/businessreview/2023.v8i4.1481
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Hilda, A., & Aditya, Z. (2020). PENGARUH MODEL BALANCED SCORECARD PERSPEKTIF PEMBELAJARAN DAN PERTUMBUHAN TERHADAP KINERJA PTKIS DI SUKABUMI. 4(2), 123–129.
Indartuti, E. (2022). Utilization of Village Funds in Improving the Economy of Village Communities. International Journal of Social Science and Business, 6(3), 343–349. https://doi.org/10.23887/ijssb.v6i3.49953
Jusriadi, E. (2022). Moderation of Leadership Style: Management Accounting Information Systems and Management Control Systems on Managerial Performance. ATESTASI?: Jurnal Ilmiah Akuntansi, 5(1), 16–32. https://doi.org/10.33096/atestasi.v5i1.1101
Kalogiannidis, S., Kontsas, S., & Chatzitheodoridis, F. (2021). Managerial Styles and Employee Performance. An Empirical Study from Bank Sector Employees in Greece. WSEAS Transactions on Environment and Development, 17, 1234–1244. https://doi.org/10.37394/232015.2021.17.113
Kilay, A. L., Simamora, B. H., & Putra, D. P. (2022). The Influence of E-Payment and E-Commerce Services on Supply Chain Performance: Implications of Open Innovation and Solutions for the Digitalization of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Journal of Open Innovation: Technology, Market, and Complexity, 8(3), 1–24. https://doi.org/10.3390/joitmc8030119
Liu, H., Gao, H., & Huang, Q. (2020). Better Government, Happier Residents? Quality of Government and Life Satisfaction in China. Social Indicators Research, 147(3), 971–990. https://doi.org/10.1007/s11205-019-02172-2
Machado, C. G., Winroth, M., Almström, P., Ericson Öberg, A., Kurdve, M., & AlMashalah, S. (2021). Digital organisational readiness: experiences from manufacturing companies. Journal of Manufacturing Technology Management, 32(9), 167–182. https://doi.org/10.1108/JMTM-05-2019-0188
Nabella, S. D. (2021). Improve Consumer Purchasing Decisions Through Quality of Service, Promotion And Quality of Information At PT. Ng Tech Supplies. International Journal of Science, Technology & Management, 2(3), 880–889. https://doi.org/10.46729/ijstm.v2i3.210
Nabella, S. D., Rivaldo, Y., Kurniawan, R., Nurmayunita, Sari, D. P., Luran, M. F., Amirullah, Saputra, E. K., Rizki, M., Sova, M., Sidik, M., Nurhayati, & Wulandari, K. (2022). The Influence of Leadership and Organizational Culture Mediated by Organizational Climate on Governance at Senior High School in Batam City. Journal of Educational and Social Research, 12(5), 119–130. https://doi.org/10.36941/jesr-2022-0127
Otto, S., Pensini, P., Zabel, S., Diaz-Siefer, P., Burnham, E., Navarro-Villarroel, C., & Neaman, A. (2021). The prosocial origin of sustainable behavior: A case study in the ecological domain. Global Environmental Change, 69, 1–10. https://doi.org/10.1016/j.gloenvcha.2021.102312
Permatasari, P., Ilman, A. S., Tilt, C. A., Lestari, D., Islam, S., Tenrini, R. H., Rahman, A. B., Samosir, A. P., & Wardhana, I. W. (2021). The village fund program in indonesia: Measuring the effectiveness and alignment to sustainable development goals. Sustainability (Switzerland), 13(21), 1–30. https://doi.org/10.3390/su132112294
Pratolo, S., Atmaja, N. R. S., & Sofyani, H. (2020). What Determines Village Autonomy in Indonesia? A Case of Villages in Sleman Regency. Jurnal Dinamika Akuntansi Dan Bisnis, 7(1), 15–32. https://doi.org/10.24815/jdab.v7i1.15086
Purba, S., Napitupulu, J., & Siregar, A. (2023). Accountability of village fund management during the covid-19 pandemic (Study on village government in Dayun District, Siak Regency). The Indonesian Accounting Review, 13(1), 115. https://doi.org/10.14414/tiar.v13i1.3258
Schillemans, T., & Bjurstrøm, K. H. (2020). Trust and verification: balancing agency and stewardship theory in the governance of agencies. International Public Management Journal, 23(5), 650–676. https://doi.org/10.1080/10967494.2018.1553807
Sofyani, H., Riyadh, H. A., & Fahlevi, H. (2020). Improving service quality, accountability and transparency of local government: The intervening role of information technology governance. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1735690
Susilowati, N., Mahmud, A., Rachmadani, W. S., Lestari, S., & Tusyanah, T. (2020). The Contribution of Village Fund Management for Creating More Prosperous Society: an Empirical Study at Central Java. Jurnal ASET (Akuntansi Riset), 12(2), 357–371. https://doi.org/10.17509/jaset.v12i2.28995
Syariah, P. A., Ekonomi, F., Islam, B., Sayyid, U. I. N., Rahmatullah, A., & Website, T. (n.d.). Balance: journal of islamic accounting. 3(4). https://doi.org/10.21274/balance
Wahyudi, S., Achmad, T., & Pamungkas, I. D. (2022). Prevention Village Fund Fraud in Indonesia: Moral Sensitivity as a Moderating Variable. Economies, 10(1), 1–16. https://doi.org/10.3390/economies10010026
Yamashita, T. (2022). Analyzing Likert scale surveys with Rasch models. Research Methods in Applied Linguistics, 1(3), 1–14. https://doi.org/10.1016/j.rmal.2022.100022
Zhou, G., Sun, Y., Luo, S., & Liao, J. (2021). Corporate social responsibility and bank financial performance in China: The moderating role of green credit. Energy Economics, 97, 1–10. https://doi.org/10.1016/j.eneco.2021.105190
Ali, A., Wang, H., & Johnson, R. E. (2020). Empirical analysis of shared leadership promotion and team creativity: An adaptive leadership perspective. Journal of Organizational Behavior, 41(5), 405–423. https://doi.org/10.1002/job.2437
Ali, U., Shamsi, M. H., Hoare, C., Mangina, E., & O’Donnell, J. (2021). Review of urban building energy modeling (UBEM) approaches, methods and tools using qualitative and quantitative analysis. Energy and Buildings, 246, 1–24. https://doi.org/10.1016/j.enbuild.2021.111073
Aman, J., Abbas, J., Shi, G., Ain, N. U., & Gu, L. (2022). Community Wellbeing Under China-Pakistan Economic Corridor: Role of Social, Economic, Cultural, and Educational Factors in Improving Residents’ Quality of Life. Frontiers in Psychology, 12, 1–16. https://doi.org/10.3389/fpsyg.2021.816592
Ananda, P. N., & Khoiriawati, N. (2022). Factors Affecting the Accountability of Village Fund Management in Pakel Tulungagung District. Balance: Journal of Islamic Accounting, 3(1), 23–38. https://doi.org/10.21274/balance.v3i1.5554
Anggoro KR, M. Y. A. R., & Yulianah, Y. (2022). Budget Participation, Leadership Style and Organizational Culture on Management Performance. Atestasi?: Jurnal Ilmiah Akuntansi, 5(1), 336–347. https://doi.org/10.57178/atestasi.v5i1.630
Aramovich, N. P., & Blankenship, J. R. (2020). The relative importance of participative versus decisive behavior in predicting stakeholders’ perceptions of leader effectiveness. Leadership Quarterly, 31(5), 1–12. https://doi.org/10.1016/j.leaqua.2020.101387
Ariyanto, D., Dewi, A. A., Hasibuan, H. T., & Paramadani, R. B. (2022). The Success of Information Systems and Sustainable Information Society: Measuring the Implementation of a Village Financial System. Sustainability (Switzerland), 14(7). https://doi.org/10.3390/su14073851
Authelet, M., Subervie, J., Meyfroidt, P., Asquith, N., & Ezzine-de-Blas, D. (2021). Economic, pro-social and pro-environmental factors influencing participation in an incentive-based conservation program in Bolivia. World Development, 145, 1–19. https://doi.org/10.1016/j.worlddev.2021.105487
Bakhtiar, B. (2021). Accountability and Transparency in Financial Management of Village Fund Allocations in Achieving Good Governance. Atestasi?: Jurnal Ilmiah Akuntansi, 4(2), 230–245. https://doi.org/10.57178/atestasi.v4i2.269
Bawono, I. R., Kinasih, A. D. M., & Rahayu, A. K. (2020). Factors Affecting Accountability of Village Fund Management through Implementation of the Village Financial System (SISKEUDES). Journal of Accounting and Investment, 21(3), 71–91. https://doi.org/10.18196/jai.2103160
By, R. T. (2021). Leadership: In Pursuit of Purpose. Journal of Change Management, 21(1), 30–44. https://doi.org/10.1080/14697017.2021.1861698
Diansari, R. E., Musah, A. A., & Binti Othman, J. (2023a). Factors affecting village fund management accountability in Indonesia: The moderating role of prosocial behaviour. Cogent Business and Management, 10(2), 1–25. https://doi.org/10.1080/23311975.2023.2219424
Diansari, R. E., Musah, A. A., & Binti Othman, J. (2023b). Factors affecting village fund management accountability in Indonesia: The moderating role of prosocial behaviour. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2219424
Diansari, R. E., Musah, A. A., & Othman, J. B. (2023). Perception of Prosocial Behavior in Accountability of Village Fund Management in Indonesia: the Moderating Role of Internal Control and Leadership. International Journal of Professional Business Review, 8(4), 1–24. https://doi.org/10.26668/businessreview/2023.v8i4.1481
Fatoni, A. (2020). Fiscal Decentralization Dilemma in Indonesia: Between Corruption Accountability and Probability at Local Levels. Jurnal Bina Praja, 12(1), 101–110. https://doi.org/10.21787/jbp.12.2020.101-110
Hilda, A., & Aditya, Z. (2020). PENGARUH MODEL BALANCED SCORECARD PERSPEKTIF PEMBELAJARAN DAN PERTUMBUHAN TERHADAP KINERJA PTKIS DI SUKABUMI. 4(2), 123–129.
Indartuti, E. (2022). Utilization of Village Funds in Improving the Economy of Village Communities. International Journal of Social Science and Business, 6(3), 343–349. https://doi.org/10.23887/ijssb.v6i3.49953
Jusriadi, E. (2022). Moderation of Leadership Style: Management Accounting Information Systems and Management Control Systems on Managerial Performance. ATESTASI?: Jurnal Ilmiah Akuntansi, 5(1), 16–32. https://doi.org/10.33096/atestasi.v5i1.1101
Kalogiannidis, S., Kontsas, S., & Chatzitheodoridis, F. (2021). Managerial Styles and Employee Performance. An Empirical Study from Bank Sector Employees in Greece. WSEAS Transactions on Environment and Development, 17, 1234–1244. https://doi.org/10.37394/232015.2021.17.113
Kilay, A. L., Simamora, B. H., & Putra, D. P. (2022). The Influence of E-Payment and E-Commerce Services on Supply Chain Performance: Implications of Open Innovation and Solutions for the Digitalization of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Journal of Open Innovation: Technology, Market, and Complexity, 8(3), 1–24. https://doi.org/10.3390/joitmc8030119
Liu, H., Gao, H., & Huang, Q. (2020). Better Government, Happier Residents? Quality of Government and Life Satisfaction in China. Social Indicators Research, 147(3), 971–990. https://doi.org/10.1007/s11205-019-02172-2
Machado, C. G., Winroth, M., Almström, P., Ericson Öberg, A., Kurdve, M., & AlMashalah, S. (2021). Digital organisational readiness: experiences from manufacturing companies. Journal of Manufacturing Technology Management, 32(9), 167–182. https://doi.org/10.1108/JMTM-05-2019-0188
Nabella, S. D. (2021). Improve Consumer Purchasing Decisions Through Quality of Service, Promotion And Quality of Information At PT. Ng Tech Supplies. International Journal of Science, Technology & Management, 2(3), 880–889. https://doi.org/10.46729/ijstm.v2i3.210
Nabella, S. D., Rivaldo, Y., Kurniawan, R., Nurmayunita, Sari, D. P., Luran, M. F., Amirullah, Saputra, E. K., Rizki, M., Sova, M., Sidik, M., Nurhayati, & Wulandari, K. (2022). The Influence of Leadership and Organizational Culture Mediated by Organizational Climate on Governance at Senior High School in Batam City. Journal of Educational and Social Research, 12(5), 119–130. https://doi.org/10.36941/jesr-2022-0127
Otto, S., Pensini, P., Zabel, S., Diaz-Siefer, P., Burnham, E., Navarro-Villarroel, C., & Neaman, A. (2021). The prosocial origin of sustainable behavior: A case study in the ecological domain. Global Environmental Change, 69, 1–10. https://doi.org/10.1016/j.gloenvcha.2021.102312
Permatasari, P., Ilman, A. S., Tilt, C. A., Lestari, D., Islam, S., Tenrini, R. H., Rahman, A. B., Samosir, A. P., & Wardhana, I. W. (2021). The village fund program in indonesia: Measuring the effectiveness and alignment to sustainable development goals. Sustainability (Switzerland), 13(21), 1–30. https://doi.org/10.3390/su132112294
Pratolo, S., Atmaja, N. R. S., & Sofyani, H. (2020). What Determines Village Autonomy in Indonesia? A Case of Villages in Sleman Regency. Jurnal Dinamika Akuntansi Dan Bisnis, 7(1), 15–32. https://doi.org/10.24815/jdab.v7i1.15086
Purba, S., Napitupulu, J., & Siregar, A. (2023). Accountability of village fund management during the covid-19 pandemic (Study on village government in Dayun District, Siak Regency). The Indonesian Accounting Review, 13(1), 115. https://doi.org/10.14414/tiar.v13i1.3258
Schillemans, T., & Bjurstrøm, K. H. (2020). Trust and verification: balancing agency and stewardship theory in the governance of agencies. International Public Management Journal, 23(5), 650–676. https://doi.org/10.1080/10967494.2018.1553807
Sofyani, H., Riyadh, H. A., & Fahlevi, H. (2020). Improving service quality, accountability and transparency of local government: The intervening role of information technology governance. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1735690
Susilowati, N., Mahmud, A., Rachmadani, W. S., Lestari, S., & Tusyanah, T. (2020). The Contribution of Village Fund Management for Creating More Prosperous Society: an Empirical Study at Central Java. Jurnal ASET (Akuntansi Riset), 12(2), 357–371. https://doi.org/10.17509/jaset.v12i2.28995
Syariah, P. A., Ekonomi, F., Islam, B., Sayyid, U. I. N., Rahmatullah, A., & Website, T. (n.d.). Balance: journal of islamic accounting. 3(4). https://doi.org/10.21274/balance
Wahyudi, S., Achmad, T., & Pamungkas, I. D. (2022). Prevention Village Fund Fraud in Indonesia: Moral Sensitivity as a Moderating Variable. Economies, 10(1), 1–16. https://doi.org/10.3390/economies10010026
Yamashita, T. (2022). Analyzing Likert scale surveys with Rasch models. Research Methods in Applied Linguistics, 1(3), 1–14. https://doi.org/10.1016/j.rmal.2022.100022
Zhou, G., Sun, Y., Luo, S., & Liao, J. (2021). Corporate social responsibility and bank financial performance in China: The moderating role of green credit. Energy Economics, 97, 1–10. https://doi.org/10.1016/j.eneco.2021.105190
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