Indonesian Journal of Law and Economics Review
Vol 19 No 2 (2024): May
Governmental Accounting

Key Drivers Significantly Boost Village Financial Management in Indonesia
Faktor Pendorong Utama yang Secara Signifikan Mendorong Pengelolaan Keuangan Desa di Indonesia


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  • Winda Ayu Amilliyah,
  • Sarwendah Biduri*
Winda Ayu Amilliyah
Universitas Muhammadiyah Sidoarjo, Indonesia
*

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v19i2.1067
Published May 28, 2024
Keywords
  • Village Financial Management,
  • Internal Control System,
  • Regional Autonomy,
  • Village Competency,
  • Law No. 20 of 2018
How to Cite
Amilliyah, W. A., & Biduri, S. (2024). Key Drivers Significantly Boost Village Financial Management in Indonesia. Indonesian Journal of Law and Economics Review, 19(2), 10.21070/ijler.v19i2.1067. https://doi.org/10.21070/ijler.v19i2.1067

Copyright (c) 2024 Winda Ayu Amilliyah, Sarwendah Biduri

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

This study examines how the Internal Control System, Regional Autonomy, and Village Apparatus Competency affect Village Financial Management in line with Law No. 20 of 2018. Using a quantitative approach, data were gathered from 16 villages in Porong District, Sidoarjo, through questionnaires completed by 60 village officials. Multiple linear regression analysis showed that all three factors significantly influence Village Financial Management, explaining 62.9% of its variation. The findings highlight the importance of strong internal controls, autonomy, and competent village apparatus for effective financial management, providing valuable insights for improving village financial performance.

Highlights:

1. Internal control, autonomy, and competency significantly affect village financial management.
2. Data from 16 villages show these factors explain 62.9% variation.
3. Strengthening controls, autonomy, and competency improves village financial performance.

Keywords: Village Financial Management, Internal Control System, Regional Autonomy, Village Competency, Law No. 20 of 2018

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