Indonesian Journal of Applied Accounting and Finance
Vol. 4 No. 2 (2024): December

The Influence of Village Council Oversight on Government Performance through the Village Financial System

Rina Kusrini (Unknown)
Jaya, Fanlia Prima (Unknown)



Article Info

Publish Date
31 Dec 2024

Abstract

The objective of this study is to determine whether internal supervision by the Village Council influences the performance of village governments, whether internal supervision by the Village Council affects the use of the village financial system, and whether internal supervision by the Village Council impacts village government performance through the use of the village financial system. The analysis method used in this study includes hypothesis testing based on the results of the inner structural model testing, which includes R-Square output, parameter coefficients, and t-statistics with total sample of 100 Village Council members. Based on the research findings, it is evident that internal supervision by the Village Council does not directly influence village government performance. However, internal supervision by the Village Council does affect the use of the village financial system, and internal supervision by the Village Council influences village government performance indirectly through the use of the village financial system.

Copyrights © 2024






Journal Info

Abbrev

IJAAF

Publisher

Subject

Economics, Econometrics & Finance

Description

Indonesian Journal of Applied Accounting and Finance (IJAAF) is a publication of original research and writing in the area of applied accounting and finance (ISSN 2828-8572). The IJAAF aims to provide a forum for scholarly understanding of the field of applied accounting and finance. The journal ...