PENGELOLAAN KEUANGAN DESA PADA DESA-DESA DI KABUPATEN KAMPAR

This study aims to determine the effect of community participation, transparency, accountability, quality of human resources, utulization of information technology and the implementation of internal control system on village financial management. This research was conducted in the village of Kampar Regency. The population in this study were village officials who worked at the village office in Kampar District, amounting to 242 villages. This study used purposive sampling. The number of samples in this study were 150 respondents, from each village 5 respondents would be taken with the criteria of the Village Head, Village Secretary, Head of Finance, Section Chief and BPD. The test was carried out using SPSS 25.0 for Windows and Microsoft Excel 2010. The results of this study indicate that: (1) Community participation influences the effectiveness of village financial management with a regression coefficient of 0.000; (2) Transparency influences the effectiveness of village financial management with a regression coefficient of 0.005; (3) Accountability influences the effectiveness of village financial management with a regression coefficient of 0.043; (4) The quality of human resources influences the effectiveness of village financial management with a regression coefficient of 0.011; (5) The use of information technology influences the effectiveness of village financial management with a regression coefficient of 0.003; (6) The application of an internal control system influences the effectiveness of village financial management with a regression coefficient of 0.000.