Financial Management in Tourism Awareness Groups of Central Lombok Regency: Motivation, Competence, and Accountability Behavior

This study aims to evaluate the effects of motivation, competence, and accountability on financial management. The research adopts an associative approach with a quantitative methodology, utilizing primary data. The study population includes all Tourism Awareness Groups (Pokdarwis) in the tourist vi...

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Main Authors: Dhitya Susenayanie, Siti Hidayati, Dwi Sakti
Format: Article
Language:English
Published: Mashhad: Behzad Hassannezhad Kashani 2025-07-01
Series:International Journal of Management, Accounting and Economics
Subjects:
Online Access:https://www.ijmae.com/article_224540_291758850a80c3a946126a6176913f6a.pdf
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author Dhitya Susenayanie
Siti Hidayati
Dwi Sakti
author_facet Dhitya Susenayanie
Siti Hidayati
Dwi Sakti
author_sort Dhitya Susenayanie
collection DOAJ
description This study aims to evaluate the effects of motivation, competence, and accountability on financial management. The research adopts an associative approach with a quantitative methodology, utilizing primary data. The study population includes all Tourism Awareness Groups (Pokdarwis) in the tourist villages of Central Lombok Regency. The sample consists of 13 Pokdarwis from 13 different tourist villages, totaling 65 respondents, selected through purposive sampling. The findings reveal that: (1) motivation does not have a significant effect on financial management; (2) competence also does not significantly influence financial management; and (3) accountability behavior has a positive and significant impact on financial management. This research aims to inform and support government decision-making, particularly for regional government agencies (OPD) in Central Lombok Regency, in enhancing financial management practices to support the development of tourist villages. Additionally, the findings may serve as a reference and evaluative tool for future government budgeting strategies, especially in areas designated for tourism management and development.
format Article
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institution Kabale University
issn 2383-2126
language English
publishDate 2025-07-01
publisher Mashhad: Behzad Hassannezhad Kashani
record_format Article
series International Journal of Management, Accounting and Economics
spelling doaj-art-bdf5d1c724b840dcb93edaf20c71e9302025-08-20T04:03:25ZengMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21262025-07-011271098111910.5281/zenodo.16168488224540Financial Management in Tourism Awareness Groups of Central Lombok Regency: Motivation, Competence, and Accountability BehaviorDhitya Susenayanie0Siti Hidayati1Dwi Sakti2Department of Accounting, University of Mataram, Mataram, IndonesiaDepartment of Accounting, University of Mataram, Mataram, IndonesiaDepartment of Accounting, University of Mataram, Mataram, IndonesiaThis study aims to evaluate the effects of motivation, competence, and accountability on financial management. The research adopts an associative approach with a quantitative methodology, utilizing primary data. The study population includes all Tourism Awareness Groups (Pokdarwis) in the tourist villages of Central Lombok Regency. The sample consists of 13 Pokdarwis from 13 different tourist villages, totaling 65 respondents, selected through purposive sampling. The findings reveal that: (1) motivation does not have a significant effect on financial management; (2) competence also does not significantly influence financial management; and (3) accountability behavior has a positive and significant impact on financial management. This research aims to inform and support government decision-making, particularly for regional government agencies (OPD) in Central Lombok Regency, in enhancing financial management practices to support the development of tourist villages. Additionally, the findings may serve as a reference and evaluative tool for future government budgeting strategies, especially in areas designated for tourism management and development.https://www.ijmae.com/article_224540_291758850a80c3a946126a6176913f6a.pdfaccountability behaviorcompetencefinancial managementmotivation
spellingShingle Dhitya Susenayanie
Siti Hidayati
Dwi Sakti
Financial Management in Tourism Awareness Groups of Central Lombok Regency: Motivation, Competence, and Accountability Behavior
International Journal of Management, Accounting and Economics
accountability behavior
competence
financial management
motivation
title Financial Management in Tourism Awareness Groups of Central Lombok Regency: Motivation, Competence, and Accountability Behavior
title_full Financial Management in Tourism Awareness Groups of Central Lombok Regency: Motivation, Competence, and Accountability Behavior
title_fullStr Financial Management in Tourism Awareness Groups of Central Lombok Regency: Motivation, Competence, and Accountability Behavior
title_full_unstemmed Financial Management in Tourism Awareness Groups of Central Lombok Regency: Motivation, Competence, and Accountability Behavior
title_short Financial Management in Tourism Awareness Groups of Central Lombok Regency: Motivation, Competence, and Accountability Behavior
title_sort financial management in tourism awareness groups of central lombok regency motivation competence and accountability behavior
topic accountability behavior
competence
financial management
motivation
url https://www.ijmae.com/article_224540_291758850a80c3a946126a6176913f6a.pdf
work_keys_str_mv AT dhityasusenayanie financialmanagementintourismawarenessgroupsofcentrallombokregencymotivationcompetenceandaccountabilitybehavior
AT sitihidayati financialmanagementintourismawarenessgroupsofcentrallombokregencymotivationcompetenceandaccountabilitybehavior
AT dwisakti financialmanagementintourismawarenessgroupsofcentrallombokregencymotivationcompetenceandaccountabilitybehavior