PENGARUH KETIDAKPASTIAN LINGKUNGAN, AKUNTABILITAS, DAN KOMPETENSI MANAJEMEN TERHADAP KINERJA ORGANISASI SAAT PANDEMI COVID-19 (STUDI EMPIRIS BADAN USAHA MILIK DESA DI KABUPATEN TEMANGGUNG JAWA TENGAH)

This study aims to test and empirically prove the influence of environmental uncertainty, accountability and management competence on the performance of Village Owned Enterprises in Temanggung Regency during the COVID-19 Pandemic. The object of research is Village Owned Enterprises (BUMDes) in Temanggung Regency. The sample of this study amounted to 75 BUMDes with the target respondents being the directors or administrators of BUMDes who manage BUMDes. This study uses quantitative methods with primary data collection using a questionnaire. Sampling by purposive sampling. The application used to process the data is SPSS. The regression model used is multiple linear regression analysis because the independent variables used are more than one. The results of this study indicate that environmental uncertainty has a negative effect on the performance of BUMDes, management competence has a positive effect on the performance of BUMDes and accountability has no effect on the performance of BUMDes.