The Importance of Financial Information System on village managerial performance

Abstract

This study aims to obtain empirical evidence from the participation of budgeting, public accountability, internal control systems, and village financial systems on the managerial performance of the village apparatus of Gunung Kidul district. The selection of research respondents uses a purposive sampling method. The population of research as element within the government in 144 village Gunung kidul district. There was were 80 respondents who completed the questions of chief village’s questions, village secretary, head of the people’s representative body, and section head. The data processing is performed using multiple linear regression analyses. The results of the study revealed that participation in budgeting and internal control system did not have a positive effect on managerial performance while public accountability and village financial systems had a positive effect on managerial performance