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Journal : International Journal of Artificial Intelligence Research

Analysis of Village Government Financial Management Performance in Aceh sufitrayati sufitrayati; Mirna Indriani; Mukhlis Mukhlis; Syukriy Abdullah
International Journal of Artificial Intelligence Research Vol 6, No 1.1 (2022)
Publisher : International Journal of Artificial Intelligence Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.031 KB) | DOI: 10.29099/ijair.v6i1.406

Abstract

The purpose of this research is to find out how the influence of the independent variable (Human Resource Competence Variable, Infrastructure Variable and Income Source Variable) on the dependent variable (Financial Management Performance) through the mediating variable (organizational commitment). This research is located in Aceh Province. The population in this study are individuals who are involved in preparing village financial accountability reports, these individuals are spread across 23 districts/cities in the Aceh Province government, these individuals consist of the Treasurer, Secretary, and Village Head. The sampling technique used in this study is the proportional sample technique. The number of samples involved in this study were 87 respondents. The results of this study indicate that; (1) Human Resources Competence has an effect on Financial Report Accountability. (2) Infrastructure affects the Accountability of Financial Statements. (3) Sources of Income affect the Accountability of Financial Statements. (4) Human Resource Competence has an effect on Financial Management Performance. (5) Infrastructure has no effect on Financial Management Performance. (6) Source of Income has an effect on Financial Management Performance. (7) Financial Statement Accountability has an effect on Financial Management Performance. (8) Financial Statement Accountability has no influence in mediating Human Resource Competence on Financial Manager Performance. (9) Financial Report Accountability has an influence in mediating Infrastructure on the Performance of Financial Managers. (10) Accountability of Financial Statements has an influence in mediating sources of income on the performance of financial managers
Co-Authors A. Sakir, A. Adnan Adnan Afrah Junita Ahmad Husnizal aliamin aliamin Amara Balqis Annisa, Khairu Ariq Shidqi Aulia Afridzal Ayumiati, Ayumiati Batara, Gamal Cici Darmayanti Cut Afra Bilza Cut Alya Shafira Dara Fazella Darwanis Darwanis Darwanis Darwanis Desi Zeatifani Dewi Rosa Indah Fahira, Afra Hady Maulana Hasnawati Hasnawati Haura, Ghina Adhha Heru Fahlevi Heru Fahlevi, Heru Inayati Ulya Irzan, Mulya Islahuddin, Islahuddin Jalaluddin Jalaluddin Julita, Eva Jumaidi, Maisarah Junaidi, Novan Kasfari, Andi Lilis Maryasih, Lilis Loili, Husni Manullang, Surya Benediktus Mariana Mariana Martunis Martunis Maulana Kamal Maulina, Roza Mautia, Tuti Meutia, Rita Mirna Indriani Mirna Indriani Muhammad Yasir Yusuf Mujahid, Abdullah Mukhlis Mukhlis Mukhlis Mulia Saputra Mulia Saputra Mulya Irzan Muna Mumtazah Hutagalung Nabila Anris Putri Nadirsyah, Nadirsyah Nisa Naifah Nurrahma, Fanni Nurwijayanti Pertiwi, Dwi Meutia Putri Nailaturrachmah Putri, Akmalia Putri, Mirdaniati Rahmawaty, Rahmawaty Raudha, Nearumi Reza, Mirza Khairul Ridwan Ibrahim Riza Rona, Riza Rosa, Indah Puspita Roza Maulina Ruh maini Ruzan, Muhammad Geubrika Saifatul Husna saifatul husna, saifatul Sakirin, Sakirin Sari, Nanda Sartika Ulandari Shafira, Cut Alya Sofhia Intan Fadillah Sucito, Andi Sufitrayati sufitrayati sufitrayati Suparno Suparno Suryanty, Leny Syahriyal, Syahriyal Teuku Fauzi Tuti Meutia Ulandari, Sartika Ulhaq, Muhammad Dhia Yossi Diantimala Yusmita, Fifi Zahra, Rusyda Zeatifani, Desi ZURAIDA ZURAIDA