The Mediation of Organizational Commitment: Human Resources Competence and Income Sources on Financial Management Performance (Study on Village Government in Aceh)
Abstract
This study determines the effect of human resource competence and income sources on financial management performance through organizational commitment to the village government in Aceh. This research is quantitative descriptive. The instrument of data collection was a questionnaire. The sample in this study is village officials who work in the village government, amounting to 150 people. In this study, the sampling method used proportional sampling. The data analysis tool used is structural equation modeling (SEM). From the data analysis obtained from several conclusions that the competence of human resources and sources of income have a significant effect on organizational commitment to village government in Aceh, and competence of human resources and sources of income have a significant effect on financial management performance in village government in Aceh as well as resource competence. Human resources and income sources indirectly affect financial management performance through organizational commitment to village governance in Aceh.
Keywords: human resource competence, income sources, organizational commitment, financial management performance.
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