Morality Moderates the Factors that Affect the Effectiveness of the Cash Transfers Management

International Journal of Economics and Management Studies

© 2023 by SSRG - IJEMS Journal

Volume 10 Issue 7

Year of Publication : 2023

Authors : I Komang Kumara Wijaya, Eka Ardhani Sisdyani, Ni Putu Sri Harta Mimba, I Gde Ary Wirajaya

10.14445/23939125/IJEMS-V10I7P103

How to Cite?

I Komang Kumara Wijaya, Eka Ardhani Sisdyani, Ni Putu Sri Harta Mimba, I Gde Ary Wirajaya, "Morality Moderates the Factors that Affect the Effectiveness of the Cash Transfers Management," SSRG International Journal of Economics and Management Studies, vol. 10,  no. 7, pp. 19-29, 2023. Crossref, https://doi.org/10.14445/23939125/IJEMS-V10I7P103

Abstract:

This study aims to identify the effect of budget target clarity and accountability as well as the role of morality in moderating these influences on the effectiveness of managing temporary unconditional cash transfers or as known as Bantuan Langsung Tunai (BLT). This study adopts a positivism paradigm, namely a quantitative method to test hypotheses. Questionnaires are used as research instruments in collecting data, and then the data analysis uses structural equation modeling with SmartPLS 3.0 and descriptive statistical testing using SPSS 25. This study shows that the clearer the budget was prepared and the higher the accountability held by village officials, the higher achieved management effectiveness. Furthermore, different levels of individual moral reasoning make them perform different actions. This shows that a high level of moral reasoning encourages village officials to carry out their duties in preparing the budget and carrying out their responsibilities properly to create effective BLT management.

Keywords:

Accountability, Morality, Effectiveness, Pandemic.

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