The Influence of the Village Financial System Application on the Performance of the Lempangan Village Government

Abstract

Siskeudes is a village finance application developed in 2015 by the Financial and Development Supervisory Agency (BPKP). This study aims to determine the effect of the application of the village financial system on the performance of the Lempangan village government, Gowa Regency. The method used is a quantitative method. As for the variables in this study, the independent variable is the application of the village financial system, which consists of 4 dimensions (planning, budgeting, administration, reporting and accountability) and the dependent variable is the performance of the Lempangan village government. This study uses a measuring instrument in the form of a questionnaire consisting of 40 respondents, where the measurement scale used is a Likert scale and data analysis is carried out by testing validity, reliability, and simple linear regression. The results of the research get the regression equation Y = 14,772+0,899X, Y = 6,310+0,763X, Y = 11,102+1,174X, Y = 14,361+0,928X. Variable X has a significant effect on variable Y.