PENGARUH GOOD GOVERNANCE DAN PENGENDALIAN INTERNAL TERHADAP KINERJA PENGELOLAAN KEUANGAN DESA (STUDI KASUS KANTOR PEMERINTAH DESA DI KECAMATAN KARANGMALANG KABUPATEN SRAGEN)

Fitriya Anggraini, Praptiestrini Praptiestrini

Abstract


This study aims to determine the effect of good governance and internal control on the performance of village government financial management in Karangmalang district, Sragen regency. This research consists of one dependent variable and two independent variables. The independent variables in the study are good governance and internal control. The dependent variable in this study is the performance of village financial management. This type of research is a case with a quantitative approach. This research was conducted from April to May 2020 in the Village Government in Karangmalang sub-district, Sragen regency. The target population selected by random sampling is a technique of taking samples by mixing subjects without considering levels in the population. In addition this sampling technique is used because of limited personnel and does not allow the overall data retrieval. then the sample in this study was 30% of the population, because the population exceeds 100, namely 110 Village Apparatus. Here the researchers conducted research in 3 Village Governments namely Mojorejo Village Government, Puro Village Government, and Pelemgadung Village Government. So the number of samples used in this study were 33 village officials (110x30%). Data analysis techniques used multiple linear regression analysis. The results showed that the Good Governance variable and the Internal Control variable both had positive effects on the performance of village government financial management in Karangmalang sub-district, Sragen Regency

Keywords


Good Governance, Internal Control, Village Financial Management Performance

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