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All Journal Indonesian Journal of Law and Economics Review IJ3PE
Amilliyah, Winda Ayu
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Sistem Pengendalian Intern, Otonomi Daerah Dan Kompetensi Perangkat Desa Terhadap Pengelolaan Keuangan Desa Menurut Undang-Undang No. 20 Tahun 2018 Amilliyah, Winda Ayu; Biduri, Sarwend
International Journal of Politic, Public Policy and Environmental Issues Vol. 3 No. 2 (2023): Oktober
Publisher : Wadah Inovasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53622/ij3pei.v3i2.375

Abstract

This study examines the influence of the Internal Control System, Regional Autonomy, and Village Apparatus Competency on Village Financial Management in accordance with Law no. 20 of 2018. A quantitative approach was used with a research sample of 16 villages in Porong District, Sidoarjo. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the analysis show that the Internal Control System, Regional Autonomy, and Competence have a significant effect on Village Financial Management (sig < 0.05). Taken together, the three variables are able to explain 62.9% of the variation in Village Financial Management. This research provides an understanding of the factors that influence village financial management and can be a reference for village officials in improving village financial performance.
Internal Control, Autonomy, and Competence in Village Financial Management: Pengendalian Internal, Otonomi, dan Kompetensi dalam Pengelolaan Keuangan Desa Amilliyah, Winda Ayu; Biduri, Sarwendah
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1335

Abstract

Background: Village financial management has become a key issue in improving transparency and accountability in Indonesia’s local governance. Specific Background: The implementation of Law No. 20 of 2018 requires villages to manage finances effectively through strong internal control, regional autonomy, and competent human resources. Gap: Previous studies mostly analyzed these variables separately without integrating them into one model. Aim: This study investigates how internal control systems, regional autonomy, and village apparatus competence relate to village financial management. Results: Using a quantitative approach with multiple regression analysis, findings show that all three variables significantly contribute to improving financial management performance, explaining 62.9% of its variation. Novelty: The study integrates regulatory, organizational, and human resource aspects into one analytical framework. Implications: Strengthening internal control and enhancing competence are crucial to improve governance quality at the village level. Highlights:• Internal control strengthens village financial accountability• Autonomy improves governance independence• Competence enhances financial management quality Keywords: Internal Control, Regional Autonomy, Competence, Village Finance, Governance
Co-Authors Biduri, Sarwend Sarwenda Biduri