PENGARUH GOOD GOVERNANCE DAN PENGENDALIAN INTERNAL TERHADAP KINERJA PENGELOLAAN KEUANGAN DESA (STUDI KASUS KANTOR PEMERINTAH DESA DI KECAMATAN KARANGMALANG KABUPATEN SRAGEN)

Abstrak

This study aims to determine the effect of good governance and internal control on the performance ofvillage government financial management in Karangmalang district, Sragen regency. This researchconsists of one dependent variable and two independent variables. The independent variables in the studyare good governance and internal control. The dependent variable in this study is the performance ofvillage financial management. This type of research is a case with a quantitative approach. This researchwas conducted from April to May 2020 in the Village Government in Karangmalang sub-district, Sragenregency. The target population selected by random sampling is a technique of taking samples by mixingsubjects without considering levels in the population. In addition this sampling technique is used becauseof limited personnel and does not allow the overall data retrieval. then the sample in this study was 30%of the population, because the population exceeds 100, namely 110 Village Apparatus. Here theresearchers conducted research in 3 Village Governments namely Mojorejo Village Government, PuroVillage Government, and Pelemgadung Village Government. So the number of samples used in this studywere 33 village officials (110x30%). Data analysis techniques used multiple linear regression analysis.The results showed that the Good Governance variable and the Internal Control variable both hadpositive effects on the performance of village government financial management in Karangmalang subdistrict, Sragen Regency