Measuring The Influence Of Village Financial Management Performance

Abstract

This research examines the influence of independent and dependent variables that measure village financial management performance on the capacity of village officials, compliance with financial reporting by village governments in Aceh Province. The sampling technique used in this research is a proportional sampling technique. The number of samples involved in this research was 87 respondents, namely those involved in preparing village financial accountability reports, these individuals were spread across 23 districts/cities in the Aceh Province government, these individuals consisted of the Treasurer, Secretary and Village Head. By using primary data through distributing questionnaires. The research results show that Human Resource Competency has an influence on Financial Manager Performance, Infrastructure has an influence on Financial Manager Performance, Sources of Income have an influence on Financial Manager Performance. The aim of this research is to determine the effect of the independent variables (Human Resource Competency, Infrastructure and Sources of Income) on the dependent variable (Financial Management Performance).