FACTORS THAT INFLUENCE VILLAGE FINANCIAL MANAGEMENT ACCOUNTABILITY IN THE SUB-DISTRICT OF SELAT PENUGUAN BANYUASIN DISTRICT

Abstract

This study aims to determine the effect of Village Apparatus Competence, Siskeudes Application, Community Participation and Financial Reporting Compliance on Village Financial Management Accountability in Selat Penuguan District, Banyuasin Regency. The data used is primary data and collected through questionnaires with saturated samples, namely those directly involved in village financial management consisting of the Village Head, Village Secretary, Village Treasurer, Head of Government and Village Operator. The analysis technique uses quantitative descriptive techniques. The results of the study of Village Devices (X1), Siskeudes Applications (X2) and Financial Reporting Compliance (X4) have a significant effect on village financial management so that it can be concluded that the variables of Village Device Competence (X1), Siskeudes Applications (X2) and Financial Reporting Compliance (X4) have a positive and significant relationship or effect on Village financial management accountability. Meanwhile, the Community Participation variable (X3) has no significant effect on the Accountability of Village financial management in Selat Penuguan District, Banyuasin Regency, South Sumatra Province.