Variabel Mediasi Komitmen: Kompetensi Aparatur, dan Sumber Pendapatan Pada Kinerja Aparatur
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Abstract
Penelitian ini terkait bidang akuntansi Sektor publik yang bertujuan untuk mengetahui pengaruh kompetensi aparatur dan sumber pendapatan terhadap kinerja melalui komitmen pada pemerintah desa. Penelitian ini bersifat deskriptif kuantitatif. Instrumen pengumpulan data menggunakan kuesioner. Sampel dalam penelitian ini adalah perangkat desa yang bekerja di pemerintahan desa yang berjumlah 150 orang. Dalam penelitian ini, metode pengambilan sampel menggunakan proporsional sampling. Alat analisis data yang digunakan adalah Structural Equation Modeling (SEM). Dari hasil analisis data diperoleh beberapa kesimpulan bahwa kompetensi sumber daya manusia dan sumber pendapatan berpengaruh signifikan terhadap komitmen, dan kompetensi sumber daya manusia dan sumber pendapatan berpengaruh signifikan terhadap kinerja, dalam pemerintahan desa di Aceh serta kompetensi sumber daya. Sumber daya manusia dan sumber pendapatan secara tidak langsung mempengaruhi kinerja pengelolaan keuangan melalui komitmen pada kinerja pemerintah desa.
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