DETERMINANTS OF VILLAGE FUND FINANCIAL MANAGEMENT ACCOUNTABILITY: AN EMPIRICAL STUDY OF VILLAGES IN THE SUB-DISTRICT OF WANASABA EAST LOMBOK REGENCY

Abstract

This research aims to test and analyse the factors that influence the accountability of financial management of village funds in Wanasaba District, East Lombok Regency. These factors include the competence of village officials, integrity and utilisation of information technology. This research method uses quantitative methods with primary data collection through questionnaires measured using a Likert scale. The population studied in this research consisted of village apparatus from 14 villages in Wanasaba sub-district, East Lombok Regency, namely the village head and village officials, consisting of the village secretary, head of administrative and general affairs, head of financial affairs, head of planning affairs, technical executives in the government section, welfare section, and service section, and territorial executives. The Non-Probability Sampling method was used in the sampling technique with 126 respondents. Data were analysed using multiple linear regression analysis. The findings of this research show that the competence of village officials, integrity and the utilization of information technology have a positive effect on the accountability of village fund financial management.