DETERMINAN KINERJA PENGELOLAAN KEUANGAN DESA
Abstract
This study aims to prove empirically the influence of village apparatus capacity, compliance with financial reporting, quality control of BPD, and the quality of human resources on the performance of village financial management. Providing greater opportunities for villages to manage their own government can optimize the implementation of development to improve the quality and welfare of rural communities, so that problems such as poverty, and social inequality can be minimized.
This research was conducted in villages in East Lombok Regency, West Nusa Tenggara Province. Respondents in this study were the Village Head, Village Treasurer, and BPD Members. This study uses primary data sourced from questionnaires distributed to respondents. The data in this study are included in the quantitative data group because it uses a four-point Likert scale to measure each variable that has been determined.
The results showed that there were four factors that significantly influenced the performance of village financial management, these factors including the capacity of the village apparatus, compliance with financial reporting, quality of BPD supervision, and the quality of human resources. According to the results of this study, it can provide input to the government to take strategic steps in order to improve the performance of village financial management.