THE EFFECT OF FISCAL DECENTRALIZATION ON FINANCIAL PERFORMANCE AND ITS IMPLICATIONS ON VILLAGE FINANCIAL MANAGEMENT ACCOUNTABILITY

Abstract

This study aims to analyze village original income, transfer funds, and other funds on village financial performance and village financial management accountability. The sampling technique used is purposive sampling, with a population of 127 villages in Central Lombok district. The sample in this study amounted to 20 villages in the category of developed villages. The variables used in this study are village original income, transfer funds, other funds, financial performance, and accountability. The results showed that village original income had a positive and significant effect on financial performance and accountability. Transfer funds have a positive and significant effect on financial performance. For other fund variables, it has no effect on financial performance and accountability. Financial performance variable has no effect on accountability.

Keywords

• original village income
• transfer funds
• other funds
• financial performance
• accountability