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All Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Rika febby Rhamadani
Universitas Tadulako
Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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DETERMINANTS OF VILLAGE FINANCIAL MANAGEMENT: GOVERNMENT INTERNAL CONTROL, OFFICIALS’ COMPETENCE, AND FACILITATOR ROLES IN POST-DISASTER AREAS Jehan Febriska; Rudy Usman; Selmita Paranoan; Rika febby Rhamadani
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 4 No. 1 (2026): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v4i1.4388

Abstract

In the aftermath of the 2018 disaster, which continues to affect the area in terms of environmental conditions, housing, and village development projects, this study seeks to understand how the proficiency of village officials, the government's internal control system (SPIP), and the role of village facilitators affect financial management in Sirenja District, Donggala Regency. Primary data was gathered using a quantitative methodology, with questionnaires sent out to 65 village leaders in 13 different villages. Partial Least Squares Structural Equation Modeling (PLS-SEM) with WarpPLS 8.0 was used to analyze the data. Village Financial Management is positively and considerably affected by the proficiency of Village Officials and the Government Internal Control System, according to the findings. However, the impact of Village Facilitators is not statistically significant. With a R² value of 0.852, the structural model shows strong explanatory power, explaining 85.2% of the variation in Village Financial Management. While the Competence of Village Officials and SPIP are the most important predictors, the impact of Village Facilitators is negligible. Based on these findings, it seems that the competence of village authorities and the effectiveness of internal control mechanisms are more important for effective financial management in villages during disasters than the presence of local facilitators. To promote transparent, responsible, and effective financial management, local authorities should place an emphasis on continuous skill development for village officials, strengthen SPIP implementation and supervision, and increase the regularity, reliability, and quality of village support.
Co-Authors Jehan Febriska Rudy Usman Selmita Paranoan