DETERMINANTS OF VILLAGE FINANCIAL MANAGEMENT EFFECTIVENESS: SISKEUDES UTILIZATION, APPARATUS COMPETENCY, AND INTERNAL CONTROL SYSTEM IN SINDUE DISTRICT.

This study aims to examine the effect of SISKEUDES utilization, apparatus competency, and internal control system on the effectiveness of village financial management in sindue district, donggala regency. effective village financial management plays an important role in supporting transparent, accountable, and responsible village governance. This study employed a quantitative approach using a survey design. Data were collected through structured questionnaires distributed to 104 village officials from 13 villages, consisting of village heads, village secretaries, finance officers, general affairs officers, planning officers, welfare officers, service officers, and government officers. The sampling technique used was saturated sampling. Data were analyzed using multiple linear regression with the assistance of SPSS. The results indicate that SISKEUDES utilization has a positive and significant effect on village financial management effectiveness (p < 0> 0.05). Simultaneously, SISKEUDES utilization, apparatus competency, and internal control system significantly affect village financial management effectiveness (p < 0.05). This study concludes that SISKEUDES utilization and apparatus competency are significant factors associated with village financial management effectiveness, while internal control system requires further examination in the research context.