Personality Intolerance of Ambiguity in Planning and Developing Bumdes Behavior
DOI:
https://doi.org/10.57178/atestasi.v7i2.816Keywords:
Psychological factors, Village-owned enterprises, BUMDes, Intolerance of ambiguityAbstract
This study aims to examine the influence of psychological factors on the behaviour of planning and developing illage-owned enterprises (BUMDes) with the aim of increasing village original income (PADesa). The factors studied include belief in the usefulness of BUMDes, attitude, subjective norm, perceived behavioural control, interest, as well as the moderating role of ambiguity ntolerance. Primary data was collected through questionnaires distributed to respondents, and data analysis was conducted using the structural equation modelling (SEM) approach using the partial least squares (PLS) technique through WarpPLS software. The results showed that all hypotheses proposed were supported, with a negative influence from intolerance of ambiguity. The implication of this study is that cognitive theory, along with the Theory of Planned Behaviour (TPB), can be used to understand and explain the behaviour of planning and developing BUMDes so as to increase village original revenue.
Downloads
References
Agriyanto, R. (2018). Model Rekayasa Perilaku Menggunakan Informasi Akuntansi Berbasis Akrual Pada Organisasi Pemerintah. Jurnal Akuntansi Dan Keuangan Indonesia, 15(1), 5. https://doi.org/10.21002/jaki.2018.05
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://reedjoe.com/wp-content/uploads/2018/04/ajzen1991_teori-perilaku-yang-direncanakan_theory-of-planned-behavior.pdf
Ajzen, I., & Fishbein, M. (1975). Belief, attitude, intention and behavior: An introduction to theory and research.
Arimbawan, J., & Warmika, G. K. (2015). Behavioral Control Terhadap Niat UntuK. Doctoral Dissertation, Udayana University, 153–170. http://download.garuda.kemdikbud.go.id/article.php?article
Ayu, M., Azriya, N., Windari, K. T., & Nuzleha, N. (2020). Tata kelola dan administrasi BUMDes. Jurnal Abdi Masyarakat Saburai (JAMS), 1(01), 1–10. https://doi.org/10.24967/JAMS.V1I01.730
Baharuddin, M. U. H. I., Sabua, E. S., & Hanisa, N. (2023). Pengembangan Desa Mandiri melalui Pengelolaan Badan Usaha Milik Desa (Bumdes) di Desa Padang Kalua. Mujtama’: Jurnal Pengabdian Masyarakat, 3(1), 13–20.
Bandura, A. (1997). Self Efficacy-The Exercise of Control. W.H. Freeman & Company.
Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173. https://doi.org/https://doi.org/10.1037/0022-3514.51.6.1173
Birnberg, J. G., Luft, J., & Shields, M. D. (2006). Psychology Theory in Management Accounting Research (C. S. Chapman, A. G. Hopwood, & M. D. B. T.-H. of M. A. R. Shields (eds.); Vol. 1, pp. 113–135). Elsevier. https://doi.org/https://doi.org/10.1016/S1751-3243(06)01004-2
Chiou, J.-S. (1998). The effects of attitude, subjective norm, and perceived behavioral control on consumers’ purchase intentions: The moderating effects of product knowledge and attention to social comparison information. Proc. Natl. Sci. Counc. ROC (C), 9(2), 298–308. https://citeseerx.ist.psu.edu/document?repid=rep1&type=pdf&doi=c5bf1e0f37b1bf1676886cfdcd54531bfeed793e
Chong, V. K. (1998). Testing The Contingency «Fit» Between Management Accounting Systems And Managerial Performance: A Research Note On The Moderating Role Of Tolerance For Ambiguity. The British Accounting Review, 30(4), 331–342. https://doi.org/https://doi.org/10.1006/bare.1998.0073
Conner, M. (2020). Theory of planned behavior. Handbook of Sport Psychology, 1–18. https://doi.org/10.1002/9781119568124.ch1
Darmaileny, D., Adriani, Z., Fitriaty, F., Jambi, U., Jambi, U., Jambi, U., & Inovatif, P. (2022). Kinerja Organisasi Dimediasi Perilaku Inovatif Pada Badan Usaha Milik Desa ( Bum Desa ) Dalam Wilayah. Jurnal Ekonomi Manajemen Sistem Informasi, 3(6), 599–612. https://doi.org/10.31933/jemsi.v3i6.1099
Engel, J. F., Blackwell, R. D., & Miniard, P. W. (1994). Perilaku konsumen. Jakarta: Binarupa Aksara. https://doi.org/10.1145/358413.358430
Erpurini, W., & Janah, W. S. (2022). Pengaruh Kepuasan Transaksi Online Shopping dan Kepercayaan Konsumen Terhadap Sikap Konsumen E-commerce (Studi Kasus: Pembelian Produk Shopee. co. id pada Karyawan Borma Toserba Bandung). Jurnal Emt Kita, 6(2), 244–248. https://doi.org/10.35870/emt.v6i2.621
Hamid, A. A., Razak, F. Z. A., Bakar, A. A., & Abdullah, W. S. W. (2016). The Effects of Perceived Usefulness and Perceived Ease of Use on Continuance Intention to Use E-Government. Procedia Economics and Finance, 35(16), 644–649. https://doi.org/10.1016/s2212-5671(16)00079-4
Hays, J. B. (2013). An investigation of the motivation of management accountants to report fraudulent accounting activity: Applying the theory of planned behavior. Nova Southeastern University.
Hestiana, A., Faridah, & Romdana. (2024). Analisis Kinerja Badan Usaha Milik Desa (Bumdes) Dalam Meningkatkan Perekonomian Masyarakat Desa Desa Gelombang Kecamatan Semidang Alas Maras (Sam) Kabupaten Seluma). Journal of Governance and Public Administration (JoGaPA), 1(2), 133–149. https://doi.org/10.59407/jogapa.v1i2.543
Ichsan, M. (2013). Kajian Variabel-Variabel Kesuksesan Penerapan Basis Akrual Dalam Sistem Akuntansi Pemerintahan. Dalam Akuntansi Pemerintah Berbasis Akrual Konsep, Pemikiran, Dan Implementasi Di Indonesia. BPKP. Jakarta, 44–64.
Ihsan, A. N., & Setiyono, B. (2018). Analisis Pengelolaan Badan Usaha Milik Desa (BUMDes) Gerbang Lentera Sebagai Penggerak Desa Wisata Lerep. Journal of Politic and Government Studies; Vol 7, No 04 (2018): Periode Wisuda Oktober 2018. https://ejournal3.undip.ac.id/index.php/jpgs/article/view/21911
Kan, M. P. H., & Fabrigar, L. R. (2020). Theory of Planned Behavior BT - Encyclopedia of Personality and Individual Differences (V. Zeigler-Hill & T. K. Shackelford (eds.); pp. 5476–5483). Springer International Publishing. https://doi.org/10.1007/978-3-319-24612-3_1191
Khodarahimi, S., Ghadampour, E., & Karami, A. (2021). The roles of spiritual well-being and tolerance of uncertainty in prediction of happiness in elderly. Anales de Psicología/Annals of Psychology, 37(2), 371–377. https://doi.org/10.6018/analesps.446871
Linardi, C., & Nur, T. (2021). Faktor-faktor yang mempengaruhi minat mahasiswa berdonasi melalui platform crowdfunding. Inobis: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 4(2), 249–267. https://doi.org/10.31842/jurnalinobis.v4i2.181
Maâ, N., & Pujiati, A. (2018). Pengaruh sikap, norma subjektif dan kontrol perilaku persepsian terhadap niat berwirausaha siswa. Economic Education Analysis Journal, 7(1), 194–207. https://journal.unnes.ac.id/sju/eeaj/article/view/22871
Maulidiah, N., & Megawati, S. (2018). Implementasi Kebijakan Badan Usaha Milik Desa (BUMDes) dalam Pengembangan Desa Wisata (Studi Pada BUMDes Sambimadu, Desa Sambibulu, Kecamatan Taman, Kabupaten Sidoarjo). Publika, 391–406. https://doi.org/10.26740/publika.v10n2.p391-406
Mihartinah, D., & Coryanata, I. (2018). Pengaruh Sikap Terhadap Perilaku, Norma Subjektif, Dan Kontrol Perilaku Persepsian Terhadap Niat Mahasiswa Akuntansi Untuk Mengambil Sertifikasi Chartered Accountant. Jurnal Akuntansi, 8(2), 77–88. https://doi.org/10.33369/j.akuntansi.8.2.77-88
Muliadi, A., & Mirawati, B. (2020). The effect of personal attitude and subjective norm on entrepreneurial interest of biology education students. Jurnal Penelitian Dan Pengkajian Ilmu Pendidikan: E-Saintika, 4(3), 342–351. https://doi.org/10.36312/e-saintika.v4i3.307
Munawar, A., & Supriatna, N. (2018). Pengaruh sikap dan motivasi terhadap minat berwirausaha siswa. Oikos: Jurnal Kajian Pendidikan Ekonomi Dan Ilmu Ekonomi, 2(1), 14–23. https://doi.org/10.23969/oikos.v2i1.916
Okun, M. A., & Sloane, E. S. (2002). Application of planned behavior theory to predicting volunteer enrollment by college students in a campus-based program. Social Behavior and Personality: An International Journal, 30(3), 243–249. https://doi.org/10.2224/sbp.2002.30.3.243
Pattikawa, S. N., & Hasan, G. (2023). Pengaruh Kepercayaan Dan Minat Repurchase Terhadap Perilaku Konsumen Dalam Berbelanja Di E-Commerce Kota Batam. Technomedia Journal, 8(1 Juni), 52–66. https://doi.org/10.33050/tmj.v8i1.1938
Pelupessy, M. K. R. (2021). The Nusantara Characters in Overcoming Negative Behaviors. Dialog, 44(2). https://doi.org/10.47655/dialog.v44i2.460
Pradini, R. N. (2020). Strategi pengembangan badan usaha milik desa (bumdes) di desa kedungturi kabupaten sidoarjo. Jurnal Pemerintahan Dan Keamanan Publik (JP Dan KP), 57–67.
Purwantini, F., & Tripalupi, L. E. (2021). Pengaruh sikap, norma subjektif, dan kontrol perilaku terhadap minat beli. Bisma: Jurnal Manajemen, 7(1), 48–55. https://d1wqtxts1xzle7.cloudfront.net/73180500/17851OHF5GGSLRBV4ZA
Putra, I. P. M. J. S., & Juniariani, N. M. R. (2018). Pengaruh Sikap Berperilaku, Norma Subyektif dan Kontrol Perilaku Persepsian Pada Minat Berwirausaha. Juara: Jurnal Riset Akuntansi, 8(2). https://e-journal.unmas.ac.id/index.php/juara/article/view/110
Putry, N. A. C., Wardani, D. K., & Jati, D. P. (2020). Pengaruh efikasi diri terhadap minat berwirausaha melalui motivasi sebagai variabel intervening. Jurnal Sosial Ekonomi Dan Humaniora, 6(1), 14–24.
Rachmawati, I. K., Bukhori, M., Nuryanti, F., & Hidayatullah, S. (2020). Collaboration Technology Acceptance Model, subjective norms and personal innovations on buying interest online. International Journal of Innovative Science and Research Technology, 5(11), 115–122. https://eprints.unmer.ac.id/id/eprint/2960
RAHMADANI, N. I. M. (2023). Analisis Persepsi Aparat Desa Terhadap Peran Bumdes Dalam Pengelolaan Perekonomian Masyarakat Di Desa Tokkonan Kec Enrekang Kab Enrekang. Universitas Muhammadiyah Parepare. https://repository.umpar.ac.id/id/eprint/972
Ridwansyah, M., Hastuti, D., Heriberta, H., Syaparuddin, S., & Emilia, E. (2021). Penguatan BUMDes (badan usaha milik desa) dengan memaksimalkan pemanfaatan berbagai fasilitas digital. Studium: Jurnal Pengabdian Kepada Masyarakat, 1(2), 39–48. https://doi.org/10.53867/jpm.v1i2.30
Rohman, A. Z. F., & Prantama, M. B. (2023). Desain Kelembagaan BUMDES: Menelaah Kerangka Kerja Analisis dan Pengembangan Kelembagaan BUMDES Maju Bersama, Kabupaten Malang Ahmad. International Journal of Demos, 5(1), 48–64. https://doi.org/10.37950/ijd.v5i1.397
Sari, D., Anastasia, D., Ferdiani, A., & Gajah, R. S. (2022). Konsep akuntansi keperilakuan dari aspek psikologi dan psikologi sosial. Research in Accounting Journal (RAJ), 2(2), 264–272. https://doi.org/10.37385/raj.v2i2.483
Siahaan, S. V. br, & Vuspitasari, B. K. (2020). Analisa Pemilihan Pengurus Dan Unit Usaha Bumdes Desa Suka Maju Kecamatan Sungai Betung Kabupaten Bengkayang Kalimantan Barat. Jurnal Pemerintahan Dan Keamanan Publik, 159–168. https://doi.org/10.46984/sebatik.v24i2.1136
Siallagan, H. (2022). Intolerance of Ambiguity in the Behavior of Using Accrual based Accounting Information. https://doi.org/10.14414/tiar.v12i1.2699
Siallagan, H., & Sipayung, R. C. (2023). Perencanaan Dan Pengelolaan Badan Usaha Milik Desa (BUMDES) Dalam Meningkatkan Pendapatan Asli Desa Di Kecamatan Pahae Jae Kabupaten Tapanuli Utara. Jurnal Abdimas Bina Bangsa, 4(2), 1058–1067. https://doi.org/10.46306/jabb.v4i2.535
Sinurat, M., Siallagan, H., Tambunan, B. H., & Sinaga, F. M. (2023). Description of the development of village-owned enterprises in Pahae Jae sub-district, North Tapanuli district, North Sumatra Province. Jurnal Mantik, 7(3), 2111–2123. https://doi.org/10.35335/mantik.v7i3.4251
Stanley Budner, N. Y. (1962). Intolerance of ambiguity as a personality variable 1. Journal of Personality, 30(1), 29–50. https://doi.org/10.1111/j.1467-6494.1962.tb02303.x
Stanley, J. (2005). Knowledge and practical interests. Oxford University Press.
Suryani, S., & Koranti, K. (2022). Kualitas pelayanan, kepercayaan dan keamanan serta pengaruhnya terhadap kepuasan pelanggan melalui sikap pengguna e-commerce. Jurnal Ilmiah Ekonomi Bisnis, 27(2), 183–198. https://doi.org/10.35760/eb.2022.v27i2.5189
Tandiyono, T. E., & Maruta, I. G. N. A. (2021). Gerakan Kembali Ke Desa Melalui Peningkatan Keterampilan Masyarakat Desa Wisata Budaya. Society: Jurnal Pengabdian Dan Pemberdayaan Masyarakat, 1(2), 166–178.
Tanuwijaya, A. C. (2023). Pengaruh Sikap dan Persepsi Kontrol Perilaku Terhadap Niat Pembelian Dengan Variabel Moderasi Norma Subjektif Pada Produk Fashion Batik Bagi Generasi Muda. Universitas Atma Jaya Yogyakarta. http://e-journal.uajy.ac.id/id/eprint/28985
Thoradeniya, P., Lee, J., Tan, R., & Ferreira, A. (2015). Sustainability reporting and the theory of planned behaviour. Accounting, Auditing & Accountability Journal, 28(7), 1099–1137. https://doi.org/10.1108/AAAJ-08-2013-1449
Ulum, M. C., & Anggaini, N. L. V. (2020). Community empowerment: teori dan praktik pemberdayaan komunitas. Universitas Brawijaya Press.
Wahyuni, S. (2012). Moslem Community Behavior in The Conduct of Islamic Bank: The Moderation Role of Knowledge and Pricing. Procedia - Social and Behavioral Sciences, 57, 290–298. https://doi.org/https://doi.org/10.1016/j.sbspro.2012.09.1188
Warsame, M. H., & Ireri, E. M. (2016). Does the theory of planned behaviour (TPB) matter in Sukuk investment decisions? Journal of Behavioral and Experimental Finance, 12, 93–100. https://doi.org/https://doi.org/10.1016/j.jbef.2016.10.002
Wismantoro, Y., Himawan, H., & Widiyatmoko, K. (2020). The Effect of IS SERVQUAL and User Information Satisfaction (UIS) Adoption on User Satisfaction. Uncertain Supply Chain Management, 8(3), 495–504. https://doi.org/10.5267/j.uscm.2020.4.003
Witriyana, Y., Faisal, I., & Rifani, A. (2019). Pengaruh sikap, norma subyektif, kontrol perilaku terhadap minat beli produk secara online di shopee. Jurnal Ilmu Manajemen Indonesia, 2(1), 39–52. https://ppjp.ulm.ac.id/journals/index.php/jim/article/view/1757
Zakariya, R. (2020). Optimalisasi Peran BUM Desa dalam Pengembangan Ekonomi Perdesaan di Masa Pandemi Covid-19. Jurnal Ekonomi Indonesia, 9(3), 279–294. https://doi.org/10.52813/JEI.V9I3.56
Zemore, S. E., & Ajzen, I. (2014). Predicting substance abuse treatment completion using a new scale based on the theory of planned behavior. Journal of Substance Abuse Treatment, 46(2), 174–182. https://doi.org/10.1016/j.jsat.2013.06.011
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Hamonangan Siallagan, Mangasa Sinurat, Vebry Lumban Gaol , Pebrien Mauli Sinaga

This work is licensed under a Creative Commons Attribution 4.0 International License.