THE DETERMINANTS OF VILLAGE FINANCIAL MANAGEMENT PERFORMANCE
PUTRI, MAULINA MULYANA
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This study aims to determine the relationship between capacity of village’s apparatus, regulatory compliance, use of information technology, quality supervision by BPD, commitment of village’s apparatus, village facilitators, and society participation towards village financial management performance in Bantul regency. The objects in this study were 30 villages in Bantul Regency. This study uses the subject of village finance managers, namely the Village Head and Implementer of Village Financial Management (PPKD) consisting of the Village Secretary, and Kaur finance. This research method uses a survey method with a questionnaire. The analytical tool used is SPSS using the Spearman rank correlation test. Based on the analysis that has been carried out, the results show that there is a relationship between capacity of village’s apparatus, regulatory compliance, use of information technology, quality supervision by BPD, commitment of village’s apparatus, village facilitators, and society participation towards village financial management performance. As for those who have the strongest relationship are capacity of village’s appartus with village financial management performance. It means knowledge, skill, attitude, and a system to carry out the functions and authority already possessed by human resources in village government apparatus.
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