Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-10-114-50
DOI: https://dx.doi.org/10.15863/TAS.2022.10.114.50
Language: English
Citation: Taufik, T., & Safrizal (2022). Factors That Influence the Village Financial Management with Aparature Commitments as Moderating Variables. ISJ Theoretical & Applied Science, 10 (114), 438-448. Soi: http://s-o-i.org/1.1/TAS-10-114-50 Doi: https://dx.doi.org/10.15863/TAS.2022.10.114.50 |
Pages: 438-448
Published: 30.10.2022
Abstract: This study aims to examine the effect of implementing good governance, village autonomy, on the management of village fund finances with apparatus commitment as a moderating variable. The population of the study was all villages in Kempas, Indragiri Hilir Regency. This study involved 78 respondents as the sample selected using a purposive sampling method. This study employed quantitative methods in which the data were obtained through a questionnaire. The analytical method used in this study was multiple regression analysis and moderating regression analysis (MRA). The analytical instrument used in this study was SPSS version 23.0. The findings of the study indicate that (1) there was an effect of the application of good governance to the financial management of village funds; there was an autonomous influence on the financial management of village funds; (3) the commitment of the apparatus can moderate the relationship between the implementation of good governance and the financial management of village funds; and (4) the commitment of the apparatus can also moderate autonomy with the financial management of village funds.
Key words: Implementation of good governance, Village autonomy, The commitment of the apparatus, Financial management of village funds.
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