DETERMINANTS OF VILLAGE FINANCIAL ACCOUNTABILITY IN SUMBAWA AND WEST SUMBAWA DISTRICT

Abstract

For one year, the village autonomy to run without an adequate accountability in financial management. This study aims to examine and provide empirical evidence whether the competence of human resources, geographical difficulties, revenue villages, and village assistant effect on the financial management accountability village. The study was conducted in Sumbawa and West Sumbawa with survei. Method of collection of data using questionnaires. The population is a financial manager of the village. Purposive sampling with criteria as the sample is, the power holders Rural Financial Management and Financial Management Technical Implementation Coordinator Village (Coordinator PTPKD). Using descriptive data analysis and multiple linear regression. The results showed that the competence of human resources, rural income and rural companion positive effect on financial management accountability village, while the geographical difficulties negatively affect the country's financial management accountability. These results support the agency theory and the theory of policy implementation. The policy recommendations that can be given of this study is the need to increase the competence of human resources among others by training and change the mindset of rural finance manager. Village companion policies should be evaluated, especially related to financial management competence of the village and the active role of mentoring.