ANALYSIS DETERMINANT OF FINANCIAL MANAGEMENT PERFORMANCE AT UPT OF MINISTRY OF ENVIRONMENT AND FORESTRY IN NTB

Abstract

Public finance management reformation requires each government’s agency to improve system, procedures, and accountability of public finance management, thus the state’s finance can be managed orderly, obedient to laws and regulation, economies, effective, efficient, transparent, and accountable with regard to justice and decency. The aims of this research is to examine empirical evidence about the influence of accountability, transparency, internal control systems, and the human resources competency on financial management performance at the Technic Implementation Unit (UPT) of Ministry of Environment and Forestry (KLHK) in West Nusa Tenggara (NTB). The population of this research is total apparatus involved in financial management process in the UPT KLHK NTB. About 131 people with a total sample of 49 people who was taken obtained by using purposive sampling technique. The collection data method using in this research is questionnaire. Data analysis methods are Partial Least Square (PLS). The results of this research indicate that accountability, transparency and internal control systems have a significant and positive impact on the financial management performance, while human resources competency has positive on financial management performance. The implication of this research is consideration for the working unit in order to improving accountability, transparency, internal control systems and human resource competencies for financial management performance improvement.