FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL PERANGKAT DESA (STUDI PADA PERANGKAT DESA DI KABUPATEN SUMBAWA)

Abstract

This study aims to examine the effect of budgeting participation, public accountability, utilization of village financial system applications, and internal control systems on managerial performance of village officials. This research is an associative quantitative research. This research was conducted on village officials in the Sumbawa Regency area with respondents namely the village head and the head of village consultative agency. The number of villages that became respondents was 75 villages so that the total respondents were 150 respondents. The results showed that 38.6% of the budgeting participation variables, public accountability, utilization of village financial system applications, and internal control systems were able to explain the variable managerial performance of the village apparatus. The statistic results show that budgeting participation, public accountability, and utilization of village financial system applications have a positive effect on the managerial performance of village officials, while the internal control system does not affect the managerial performance of village officials the non-influence of the internal control system on managerial performance is influenced by several things including where the village apparatus is only the executor who works in accordance with his job desk, the village apparatus will only focus on what is done and charged, not responsible for the implementation of internal control policies, and the minimum human resources who become village officials. This study has implications for village governments to be able to improve managerial performance of village officials through increasing budgetary participation by village officials, prioritizing public accountability, maximizing the use of village financial system applications, and improving internal control systems. The results of this study also have implications for the local government as well as the community in the village area to always evaluate the work carried out by the village apparatus which ultimately can improve the management performance of the village officials.
Keywords: Managerial Performance, Budget, Public Accountability, Financial System Applications, Control Systems