Abstract
This study aims to determine the effect of Financial Factors (Original Village Income, Transfer Funds, Other Income, Village Expenditures and Extra Time Budget Calculation / SiLPA) and Non-Financial Factors (Area of Village Area, Number of Population, Size of Village Government, Educational Background of Village Head, and Term of Office village head) on the Financial Performance of the Village Government in the nagari in Tanah Datar District in 2016-2018. The data use secondary data. The sampling technique uses Simple Random Sampling method with a total sample of 47 villages with a period of time of 3 years. Analysis of the data using multiple linear regression analysis.The results showed that Original Village Income, Transfer Funds, and Size of Village Government had a negative and significant effect on the Financial Performance of the Village Government. Village Expenditures Government had a positive and significant effect on the Financial Performance of the Village Government. Other Income, Extra Time Budget Calculation/SiLPA, Area of Village Area, Number of Population, Educational Background of Village Head, and Term of Office village head had no effect onthe Financial Performance of the Village Government.
Highlights
This study aims to determine the effect of Financial Factors (Original Village Income, Transfer Funds, Other Income, Village Expenditures and Extra Time Budget Calculation / Sisa Lebih Perhitungan Anggaran (SiLPA)) and Non-Financial Factors (Area of Village Area, Number of Population, Size of Village Government, Educational Background of Village Head, and Term of Office village head) on the Financial Performance of the Village Government in the nagari in Tanah Datar District in 20162018
Analysis of the data using multiple linear regression analysis.The results showed that Original Village Income, Transfer Funds, and Size of Village Government had a negative and significant effect on the Financial Performance of the Village Government
Hasil penelitian ini mendukung penelitian Adi dan Tama (2018) yang menyatakan bahwa tingkat pendidikan kepala daerah tidak berpengaruh terhadap kinerja pemerintah daerah
Summary
Pendapatan asli daerah memberikan arti penting bagi daerah karena nantinya akan dapat dipergunakan untuk menjalankan roda pemerintahan guna menunjang kesejahteraan masyarakat. Maka hipotesis dalam penelitian ini adalah sebagai berikut: H4: Belanja Nagari Berpengaruh Positif terhadap Kinerja Keuangan Pemerintah Desa. Maka hipotesis dalam penelitian ini adalah sebagai berikut: H6: Luas Wilayah Nagari Berpengaruh Positif terhadap Kinerja Keuangan Pemerintah Desa. Dokumentasi dilakukan dengan mengumpulkan sumber data faktor finansial (pendapatan asli nagari, dana trasfer, pendapatan lain-lain, belanja nagari dan sisa lebih perhitungan anggaran) yang terdapat pada laporan realisasi pelaksanaan APBDes Pemerintah Nagari serta data faktor non finansial (ukuran pemerintah nagari, latar belakang pendidikan wali nagari, dan masa jabatan wali nagari) yang diperoleh lansung dari setiap nagari yang ada di Kabupaten Tanah Datar. Data dalam penelitian ini merupakan data sekunder dengan jumlah sampel 47 nagari yang didapatkan dari Laporan Realisasi Pelaksanaan Anggaran Pendapatan dan Belanja Nagari di Kabupaten Tanah Datar tahun anggaran 2016-2018. Statistik Deskriptif Analisis ini digunakan untuk menyajikan dan menganalisis data menggunakan perhitungan untuk memperjelas karakteristik dan keadaan data yang bersangkutan (Ghozali, 2011)
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