Factors That Influence Financial Management: A Case Study in Indonesia

• 발행기관: 한국유통과학회
• 저자명: Anantawikrama Tungga ATMADJA Komang Adi Kurniawan SAPUTRA Daniel T. H. MANURUNG Retno WULANDARI
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 8 No.6, 1203~1211쪽, 전체 9쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2021.06.30

영문 초록

This study aims to examine the Analysis of Factors Affecting Village Financial Management in Bali Province. Research with a quantitative approach. The research sample consisted of 87 village heads who manage village finances and are responsible for village government financial reports. The data analysis technique uses multiple linear regression and the data collection technique uses a questionnaire. The results showed that the duality of village government (customary village and village apparatus), the capacity of village government officials and the competence of village assistants had a significant effect on the success of village fund management. Meanwhile, accountability does not affect the success of village fund management due to the lack of responsibility of village government officials for village financial management, which causes a negative impact on the sustainability of village governance. Empirically, the better the level of accountability, the better the success of village financial management. Other research results place the synergy of government, the capacity of government officials and the competence of village assistants as social capital, which have a positive effect on the success of village financial management, so that it becomes the focus of the village government in implementing public services and controlling government performance, both financial and non-financial.

목차

1. Introduction

2. Literature Review

3. Methodology

4. Results and Discussion

5. Conclusions

키워드

Village Fund Accountability Apparatus Capacity Government Duality