The purpose of this study was to determine the effect of competence on the performance of village government officials through the use of village financial applications. Research method: Quantitative using part analysis of 285 employees of the village financial system operator, village treasurer, and village planning in Pulang Pisau, Central Kalimantan. The results show that competence has a direct effect on employee performance and the use of information technology successfully mediates the relationship between competence and employee performance. Implication: Employees need to improve their skills in using technology to maximize expertise in financial planning and reporting. Keywords: Competence, Utilization of Technology, Employee Performance
Copyrights © 2022