This study aims to test empirically determinants of village financial mangement, which consists of the village officers’ capacity, supervision quality of Badan Permusyawaratan Desa (BPD), the utilization of information technology and The Regulations Obedience as intervening variables. The object in this study is village in Gunung Kidul Regency and the subject of this research is the establishment of the village in the village in the Regency of Gunung Kidul. The data in this study is the primary data obtained with the instrument in the form of a questionnaire. Number of questionnaires distributed to respondents as much as 117 questionnaires with result of 108 questionnaires can be processed. Analysis tool used was SPSS 15.0. Based on the analysis that has been done the results obtained that the village officers’ capacity and the utilization of information technology a positive effect against the regulations obedience, whereas the supervision quality of Badan Permusyawaratan Desa (BPD) has no effect against the observance of the regulation. To the village officers’ capacity and the supervision quality of Badan Permusyawaratan Desa (BPD) influential positive on village financial management performance while the utilization of information technology does not affect the village financial management performance. While the regulations obedience cannot be intervening the village officers’ capacity and supervision quality of Badan Permusyawaratan Desa (BPD) but can be intervening the utilization of information technology on performance of village financial management performance.