Rr. Sri Mulyaningsih Barsap, Rr.Titik Herwanti, Endar Pituringsih


The enactment of Law No. 6 of 2014 concerning Villages has given wider powers to the village and brought changes to the village budget is a good number of budget as well as the demands on improving the quality of financial reporting. Village financial management requires the ability to constantly adapt to the demands of the ever-changing environment. Strategic environmental conditions are always trying to answer the demands of the times, the limitations of public resources is an important factor for creating good governance in the management of village finances. Good governance is expected to improve the performance of the village governments in running the government. Optimal government performance in the end to give satisfaction to the community with the services provided. Satisfaction has become one of the foundations of public confidence in the legitimacy of the existing government This study aims to examine the factors which will affect the quality of the financial reporting of the village and its implications for good governance in Central Lombok regency. The method used is quantitative method using structural models with Smart analysis tools Partial least Square. Sampling technique using non-probalility sampling technique that consists of the village head, village secretary and treasurer of the village. The results showed that the quality of financial reporting village in Central Lombok regency is quite good, although not optimal. From these studies it was found that the quality of rural financial reporting is influenced by several factors, namely the competence of human resources, internal control, information technology, organizational commitment and the role of facilitators of the village. Among these factors are influential is the competence of human resources, internal controls and organizational commitment while information technology and the role of facilitators village but not significant positive effect. Furthermore, it was found that the quality of financial reporting village has powerful implications for good governance.

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