PENGARUH KOMITMEN ORGANISASI, BUDAYA ORGANISASI, MOTIVASI KERJA DAN PENGAWASAN EFEKTIF TERHADAP AKUNTABILITAS DANA DESA (Survey di Kabupaten Indramayu Jawa Barat )

This research aims to analyze the effect of Organizational Commitment, Organizational
Culture, Work Motivation and Effective Oversight on Village Fund Accountability. As for the
problem in 2018 to 2019 there was a case of misappropriation of village funds, as experienced by
the Village Head of Tambak, who was named a suspect through the Determination of the Suspect
number 1649 / 0.220 / Fd.1 / 05/2019, so that the level of community trust decreased. This research
method uses a survey with questionnaire data. The sampling technique used in this study was
cluster sampling which was carried out in Indramayu Regency, which was carried out by taking
free samples, at will from the researcher, and choosing comfortably. The type of data used is
primary data. The number of samples of 75 villages was chosen by the researcher independently,
with a total of 150 questionnaires. The tool used for analysis was SPSS v.21. The results showed
that: 1) Organizational Commitment affects the Accountability of Village Funds; 2)
Organizational culture has no effect on the accountability of village funds; 3) Work motivation
does not affect the accountability of village funds; and 4) Effective supervision has no effect on the
accountability of village funds