PENGARUH SISTEM KEUANGAN DESA (SISKEUDES) TERHADAP KINERJA PEMERINTAH DESA DENGAN PENGELOLAAN KEUANGAN DESA SEBAGAI VARIABEL INTERVENING DI KECAMATAN HAMPARAN RAWANG

INTAN ETIKA MORILDA, EDWIN BUSTAMI, AWAL KHAIRI

Abstract

The background of the research problem is the performance of the village government in the Hamparan Rawang sub district has not been achieved optimally. The author suspects that this is due to the lack of knowledge from the village government regarding village financial management, and the lack of optimal quality of village apparatus in using the SISKEUDES application. This study was to determine the direct influence of the Village Financial System SISKEUDES on Financial Management, the direct influence of the Village Financial System SISKEUDES on the Village Government Performance, the direct influence of the Village Financial Management on the Village Government Performance, and Indirect Effects of the Village Financial System SISKEUDES through Village Financial Management on Village Government Performance in Hamparan Rawang District. This research uses Path Analysis. From the results of research using this method, it is known that the direct influence of the Village Financial System SISKEUDES on Village Financial Management is 0.005476, the Village Financial System SISKEUDES on Village Government Performance is 0.087025, the direct influence of Village Financial Management on Village Government Performance is 0.073455, and the Indirect Effect of the Village Financial System SISKEUDES through Village Financial Management on the Village Government Performance of 0.00543567.