Abstract
This research aims to test the information technology-based financial management and governance of village government to optimize the village financial management in local government of Indragiri. The research method is done by giving survey questionnaires to 100 of village government employees. A paired sample t-test is used to test the capability of the employees in managing the financial before and after the training. The result shows that there is an increase in capacity in financial management and governance by all the village government employees. The theoretical maximum score from the respondents is 50, and the minimum is 10, so the average score is 30. Based on the data above, before the training, the employee’s understanding scores are below the average score, i.e., 24, 15. After the training, the employee’s understanding increases above the average score, i.e. 38, 77.
 Keywords: Village Government Employees; Training; Financial Governance.
Highlights
The amendment of village act in 2014 has changed village governance in Indonesia
The hypothesis is supported if the understanding of village government employees in the post-test phase is significantly higher than d ur ing the pre-test (Ghozali, 2016)
According to the correlation test, it is found that output analysis correlated wit h the number of questions, and the total score of questions showed that all correlations between all of the questions start from number one t o t en, and t he total value of all questions is significant
Summary
The amendment of village act in 2014 has changed village governance in Indonesia. The act gives the village a full autonomous region. Some scholars and politicians argue that human resource of the village government still has not developed well (Sofyani, Suryanto, Wib o wo , & Widiastuti, 2018) This condition may not bring advantages in the village development, but instead, the new additional budget received by the village government would be managed inefficiently and eventually would be a source of waste in the use of state finance at the village level. Training conducted by the government is pivotal and has a positive impact on civil servants in implementing a particular policy, related to village government financial management (Sofyani & Akbar, 2013). This is in line with the institutional theory proposed by DiMaggio and Powell (2000). The hypothesis is supported if the understanding of village government employees in the post-test phase is significantly higher than d ur ing the pre-test (Ghozali, 2016)
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