Managing Public Village Funds: The Impact of Spiritual vs. Nonspiritual Factors

The purpose of this research was to determine the spiritual and nonspiritual factors that influence the management of public organization funds, focusing specifically on village funds. Previous research has shown that both types of factors can impact the management of village funds. The nonspirituality aspects are limited to organizational commitment and human resource competencies while the spirituality aspects are focused on spirituality itself. In this study there were 83 respondents who were village officials directly involved in managing village funds, and who were recruited using purposive sampling. Multiple linear regression was used to analyze the data. The results demonstrated that only nonspirituality aspects had a positive impact on the management of village funds, while spirituality had no effect on village fund management. Keywords: organizational commitment, human resource competence, spirituality, village fund managemen