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

Abstract

This study aims to determine the effect of good governance and internal control on the performance of
village government financial management in Karangmalang district, Sragen regency. This research
consists of one dependent variable and two independent variables. The independent variables in the study
are good governance and internal control. The dependent variable in this study is the performance of
village financial management. This type of research is a case with a quantitative approach. This research
was conducted from April to May 2020 in the Village Government in Karangmalang sub-district, Sragen
regency. The target population selected by random sampling is a technique of taking samples by mixing
subjects without considering levels in the population. In addition this sampling technique is used because
of 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 the
researchers conducted research in 3 Village Governments namely Mojorejo Village Government, Puro
Village Government, and Pelemgadung Village Government. So the number of samples used in this study
were 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 had
positive effects on the performance of village government financial management in Karangmalang subdistrict, Sragen Regency