Internal And External Factors That Affect Village Government Performance

. This study aims to examine the effect of Regulation, Organizational Commitment, Human Resources Quality, Internal Control Systems, Participation in Budgeting, and Utilization of Information Technology on Village Government Performance. The population in this study is all village apparatus in Klego Sub-District, Boyolali District, while the samples were selected using the convenience sampling method. The data collection process collected responses from 49 respondents that consist of Village Chief, Village Secretary, Head of Section


INTRODUCTION
The village is a collection of the legal community with a regional border, and the authority to organize and manage its governance and community interest based on community initiative, rights of origin and traditional rights recognized and respected in the government system of the Republic of Indonesia (Negara Republik Indonesia -NKRI). This is in line with Permendagri No. 113 of 2014. Additionally, the village also has the authority to manage its internal affairs independently (Regional Autonomy). The Law of the Republic of Indonesia Number 32 of 2004 concerning the Local Government mentioned that Regional Autonomy is a right, autonomy, and responsibility of autonomous region to regulate and manage its governmental affairs and local community interest according to the prevailing regulations. Village government independent financial management need to follow the existing procedure that includes planning implementation, administration, reporting, and accountability. Permendagri Number 20 of 2018 mentioned that the financial management process must be based on the principles of transparency, accountability, participation, and implemented an orderly and disciplined budget.
The government has an important role in the process of managing community outreach. The main task that must be carried out by the village government is to carry out the entire process of activities in accordance with the principles of village financial management. The village government must perform well to support the activity process. So far, the performance of the village government has not gone well, there are village governments that still commit violations in carrying out their duties (Wahyudi, Ngumar, and Suryono (2019) ;Nintyari, Kurniawa, and Atmaja (2019); (Nintyari et al (2019); Umaira and Adnan (2019) It is important to evaluate and find out why the government's performance has not been implemented well, and the village government's performance is measured to avoid fraud from both a financial and non-financial perspective.
Misuse of funds often occurs in village financial management. This is in line with the 46 cases of village fund corruption and 271 corruption cases during 2019 which cased a state loss of IDR 32.3 billion (Alamsyah, 2019). This phenomenon demands the government to promote village financial accountability through the use of information technology. Accountability demands the apparatus of village government to be accountable for all programs they implemented in the village financial management process (Wahyudi, Ngumar, & Suryono, 2019). Performance assessment should be performed to determine the level of achievement of organizational goals, as a basis of evaluation and performance improvement in the following period, provide a systematic input in deciding for punishment or award, motivate employees and create public accountability. Performance measurement is a tool to assess the success of an organization. The success of a public organization is assessed from its ability to provide quality and low-cost public services. When a public organization provides quality and low-cost services, it will receive support and trust from the public. This is vital for a public organization because an organization will be responsible for the funds they received from the community (Halim & Kusufi, 2017).
Public performance is important to be studied and assessed (Hidayati, 2015;Moynihan & Pandey, 2010;Kartasasmita, 2011;Rachman, 2014;Rachmawati & Nasution, 2015). Performance assessment aims to ensure the effectiveness and efficiency of public resource management, the success of the budgeting process, and evaluate and ensure the all activities are implemented (Cheruiyot, Oketch, Namusongo, & Sakwa, 2017). Public administration faced a disparity between e-government performance, government effectiveness to take decision and democracy and transparency. Therefore, it is necessary to pay attention to the government's performance concerning public services (Kim, 2015). Public services are vital in strengthening democracy and human rights, improve the economy, environmental protection, and the policy on Human Resources (Hutahaen, Gani, Saleh, & Sarwano, 2016).
Performance evaluation is needed to determine the problems that exist in a public organization because it can be used in developing the organization in the future (Wilfahrt, 2018). Australia has proved that its public sector performance is tough, functioning, and constantly growing. This is because they can show initiative and perform evaluation each year (Hawke, 2012).
The performance of the village has been going well in managing village finances. There are still some activities that have not been realized in accordance with the planned program. These activities such as Deliberations from the village level to the village government have not been carried out according to regulations, where community participation is still ignored. Development and empowerment programs that have not been implemented properly in the Village Fund program. Control within the village is still not good by the village head and village officials. Research on performance is mostly carried out in local governments, while research on village government performance is still limited. Several previous studies related to the performance of the village government focused their research on village finances as a whole. Therefore, this intensive study discusses the performance of the village government in carrying out the responsibility for implementing the Village Fund which has been distributed for approximately five years. The purpose of this study was to determine the factors that influence the performance of the village government in implementing the development program and empowerment of the Village Fund in Klego Sub-District. It is hoped that by knowing the supporting and inhibiting factors of the village government's performance, the programs in the Village Fund can run in a balanced way to improve the welfare of the community.

REVIEW AND HYPOTHESIS DEVELOPMENT Stewardship Theory
Stewardship theory is not a new concept in finance, management, and accounting literature. Stewardship theory motivates organizational activities that aim to protect, preserve, and improve the natural, social, cultural, and economic resources for the benefits of stakeholders, community, and society in general. Stewardship theory is a concept that focused on an organization to handle global issues such as resources, social responsibility, and accountability. This theory involved several principles related to one's behavior, safeguarding and protecting the property of others, and being careful of resources that are important to others (Contrafatto, 2014).
Stewardship theory describes the role of village government apparatus and village chief as the trusted parties in line with public interest (Triyono, Achyani, & Arfiansyah, 2019) to perform the function, duty, and accountability on the finance granted to the village apparatus to achieve public goals, to achieve maximum welfare for the community (Wahyudi, Ngumar, & Suryono, 2019). Village apparatus who implemented their responsibility need to direct their abilities and expertise in complying with the regulation, improve organizational commitment, improve human resource quality, perform internal control system, increase budgeting participation, and utilizing technology to support village government performance.

Hypothesis Regulation and Village Government Performance
Stewardship theory explained that the apparatus in village government has no private interest, but they work for the public interest. Regulation is needed to achieve the planned program and avoid fraud. Village apparatus as stewards needs to maximize their expertise in implementing the prevailing regulation. This aims to convince the public that all activities are implemented well. Good achievements will show that the village government has worked well.
Regulation is various policies regarding the planning, implementation, administration, and accountability of village finances. Village financial management is an important part of running a village government. Research on the impact of regulation on village government performance shows that good regulation will improve public government performance (Fitria, 2019;Idris & Konadi, 2012). Therefore, it can be concluded that the better the regulation is implemented, the better is the performance of Village Government. Based on this description, government regulation has a great impact on village government performance. Therefore, the first hypothesis in this study is: H1 : Regulation affects Village Government Performance in Klego Sub-District

Organizational Commitment and Village Government Performance
The existence of stewardship theory is one's commitment based on norms; thus, the individual will be responsible and has the willingness to stay because of loyalty to the village government. Village apparatus can improve their works by committing to the village government. A steward who has high commitment will improve village government performance and have certain satisfaction for the public interest.
Organizational commitment is a feeling to keep one's membership in an organization and continue working with their best of ability to achieve collective goals and interests. This factor also acts as a benchmark of how far individual will side with an organization and its objectives, as well as having the intention of maintaining their position in the organization (Lubis, 2010: 54).
Research Kristianti (2018) shows that organizational commitment affects the performance of the public government apparatus. A strong individual organizational commitment will affect organizational performance. Based on this, organizational commitment affects the performance of village government. Therefore, the second hypothesis in this study is as follows: H2 : Organizational Commitment affects Village Government Performance in Klego Sub-District

Human Resource Quality and Village Government Performance
The existence of stewardship theory that village government apparatus will allocate their ability to support village government performance to achieve village government interest. The village chief and village government apparatus as stewards (receiving mandates) will maximize their abilities for the success of village government program. Human Resources Quality is the expertise required to achieve objectives more effectively and efficiently. Human resources have a role of carrying out duties based on knowledge, skills, and attitudes, as the characteristics of a person.
Human resources are the integrated expertise of physical power and the mindset in an individual. Characteristics and behavior of an individual are determined by environment and ancestry, while work performance is motivated by the willingness to meet individual satisfaction. Previous research shows that the higher the quality of human resources in the village government apparatus, the better is the village government performance (Fitria, 2019). Human resource is a vital component in an organization; therefore, an organization needs to manage it well to achieve maximum result in achieving the vision of the organization. Human resource can monitor the implementation of village government in term of administration, program, planning, development, and budgeting (Atmaja & Saputra, 2018). The higher the quality of Human Resources, the better is the performance of Village Government. Thus, the third hypothesis in this study is as follows: H3 : Human Resouces affect Village Government Performance in Klego Sub-District

Internal Control System and Village Government Performance
The stewardship theory explains that all village government apparatus put forward the community/public interests and have no personal interest. Village apparatus must work according to the internal control system. The village chief and village apparatus who act as stewards (management) in the government must maximize their abilities for the effectiveness of internal control to provide trust that the activities are implemented according to the goals set. Internal control can improve performance.
Republic of Indonesia Governmental Decree Number 60 of 2008 concerning Government Internal Control System explained that the Internal Control System is a process of activities and actions implemented continuously by a leader and aims to achieve organizational goals. Internal control implemented by all village governments in its activities will improve village government performance. Internal Control System is a vital managerial tool in an organization (Odek & Okoth, 2019).
Previous studiesChintya (2015)and Putri (2013) explain that a good internal control system in public government apparatus will improve village government performance. Therefore, the fourth hypothesis in this study is as follows: H4 : Internal Control System affects Village Government Performance

Participation in Budgeting and Village Government Performance
The stewardship theory shows that the management of organization focuses on the harmony between the government and the community which aims to achieve collective goals. The solidarity in the community is an element in the village during the budget preparation process. Public sector budget aims to determine the level of community needs.
Participation in budgeting is a process that involves many parties who have an interest in the budgeting process to achieve future goals (Sakti, 2017). The finding of previous studies (Aulad, Hidayati, & Junaidi, 2018;Wahyudi, Ngumar, & Suryono, 2019) mentioned that participation in budgeting affects village government performance. The involvement of village government and rural community in budgeting can improve managerial performance of village government. Therefore, the fifth hypothesis in this study is as follows: H5 : Participation in Budgeting affects Village Government Performance

Information Technology Utilization and Village Government Performance
The stewardship theory stated that the community wants the government to be responsible according to its role. In creating accountability, information technology has been used for a long time. One of the newest technologies is SISKEUDES application which is used since 2015.
The previous study (Ariesta, 2013) explained that information technology utilization can minimize error in the data processing. Information technology can assist in the financial reporting process so that performance can be achieved well. A good comprehension of information technology by the village government and the utilization of information technology can improve village government performance. This is because good information technology will reflect the development of village government performance. Thus, the sixth hypothesis in this study is as follows: H6 : Information Technology Utilization affects Village Government Performance

RESEARCH METHOD
The research use a quantitative aprroach (Kepramareni, Pramesti, & Widiasih (2019); Syahputra (2014)) by testing the hypothesis. Quantitative research is an approach for testing objective theories by exaining the relationship among variables. These variables in turn can be measured typically instruments, so that numbered date can be analyzed using statistical procedures (Creswell, 2019: 32). The research was conducted in the villages of the Klego subdistrict in 2020 as many as 13 villages including Kalangan, Sendangrejo, Tanjung, Jaten, Blumbang, Sangge, Banyuurip, Bade, Klego, Gondanglegi, Karanggatak, Sumberagung, and Karangmojo. Sampling using the convenience sampling method is a sampling procedure from units or people that are easy to access or find (Bougie, 2016: 247). This study uses primary data and secondary data. Primary data was obtained by using a questionnaire that was carried out directly with informants so that the results were more specific (

RESULT AND DISCUSSION Research Data Collection
The data collection process was carried out directly by distributing questionnaires to the village government office. Questionnaires began to be distributed on May 1, 2020 and were completed on May 20, 2021. Not all village officials were able to fill in because they were not at the office and were unwilling to fill in. The results of distributing the questionnaires are presented in the following table:

Validity and Reliability Testing
Based on the result of data analysis from all items in the questionnaire, the t count is lower than the t table (5% = 2.00958). the validity of dependent variable, village government performance, and the independent variables that include the regulation, organizational commitment, human resources, internal control system, participation in budgeting, utilization of information technology shows the Cronbach's Alpha score above 6% which shows that all variables are reliable (Table 3).

Classical Assumption Test
Based on the result of normality testing, the Asymp. Sig (2-tailed) score is 0.200 or higher than 5% which shows that the data has a normal distribution. The multicollinearity test shows a tolerance score of higher than 0.1 and VIF score lower than 10, which means that the data is free from multicollinearity.
The heteroskedasticity testing shows significant score higher than 5%, therefore, showing that the regulation, organizational commitment, human resources, internal control system, participation in budgeting, utilization of information technology are free from heteroscedasticity problem.
Lastly, the result of autocorrelation testing shows that there is no autocorrelation among the variables. This is shown by the Durbin Watson score of 1.756 which is higher than du score (1.585) and lower than 4-du (4 -1.585 = 2.415) The results of data analysis have met the requirements of the classical assumption test both from the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test.

Test of the Coefficient of determination (R2)
Based on the adjusted R2 score of 0.565 it shows that 56.5% variations in village government performance are caused by regulation, organizational commitment, human resources, internal control system, participation in budgeting, and utilization of information technology. As for the 43.5% of variations is caused by other factors outside of the model (table 4).  According to the result of multiple linear regression, the regression formula for the model is as follows: Y = 14.831 -0.865X1 + 0.168X2 + 0.065X3 + 0.226X4 + 0.378X5 + 0.821X6 + e a. Regulation (X1) effect on Village Government Performance

Multiple Linear Regression Analysis
The result of hypothesis testing shows that Regulation affects Village Government Performance in Klego Sub-District. This shows that the village apparatus can implement and understand the regulation issued by the Village and Central Government. This finding supports the hypothesis that village government as stewards uses regulation to maximize their performance so that they can realize public interest. This finding does not support the finding of Fitria (2019) and Rulyanti, Sularso, & Sayekti (2017) studies which stated that regulation has no effect on village government performance. The implementation of laws and regulations will affect village government performance in Klego Sub-District.

b. Organizational Commitment (X2) effect on the Village Government Performance
The result of hypothesis testing shows that Organizational Commitment does not affect Village Government Performance in Klego Sub-District. This finding shows that committed village apparatus is not enough to achieve a good village government performance. Besides commitment, village apparatus must have a great sense of responsibility, comply with the prevailing regulations, and have enough knowledge to achieve good financial management performance in the village government. This finding does not support that village apparatus as steward will have a commitment to be accountable for the activities they performed and will be loyal with the village government. This is in line with previous studies which stated that organizational commitment does not support village government performance (Aulad, Hidayati, & Junaidi, 2018;Fitria, 2019;Hasnita, Akib, Emawati, & Rosnawintang, 2019;Syamsir, 2020;Syukri & Heryanto, 2019 Karyadi (2018) and Zuliarti (2012) which found that Human Resources does not affect government performance. The lack of managerial and technical skills owned by Human Resources is related to the location or context causes declining performance (Santoso & Gallage, 2020). Training for all financial manager in the village is needed to improve village government performance (Ariyanti & Alfatih, 2017).

d. Internal Control System (X4) effect on Village Government Performance
The result of hypothesis testing shows that the Internal Control System has no effect on Village Government Performance in Klego Sub-District. This shows that there is a contradiction with the stewardship theory that village government as stewards perform their duty for the public interest so that all village apparatus will maximize their abilities in the internal control system. The purpose is to provide certainty that the activities that have been performed in line with the established program, thus, creating a good internal control system. The fact shows that village apparatus has not maximized their expertise in the internal control system. This finding is in line with the previous study (Wahyudi, Ngumar, & Suryono, 2019) which explained that the internal control system does not affect village government performance. e. Participation in Budgeting (X5) effect on Village Government Performance The result of hypothesis testing explained that Participation in Budgeting has a positive effect on Village Government Performance in Klego Sub-District. The stewardship theory has a role in the village financial management in which this process will function well when village apparatus can participate in the budgeting process. When the village apparatus takes a role in the budgeting process, they were expected to be involved in the decision-making process through village deliberation. Active participation from the village government will facilitate the supervision of planned programs.
A good village financial management is expected to put forward the principles in Permendagri Number 20 of 2018 concerning Village Financial Management which mentioned that financial management is conducted in a participatory manner. This principle needs to be applied to assess the extent to which village government is involved in preparing and determining the village budget. It is therefore expected that the participation in budgeting implemented by village apparatus can improve village government performance. The result of this research is in line with the previous studies (Aulad, Hidayati, & Junaidi, 2018;Hayon & Ilham, 2019;Kristianti, 2018;Umaira & Adnan, 2019;Wahyudi, Ngumar, & Suryono, 2019). Participation in budgeting will improve public organization performance (Hutahaen, Gani, Saleh, & Sarwano, 2016;Rivito & Mulyani, 2019).

f. The effect of Information Technology
Utilization (X6) on Village Government Performance According to the result of hypothesis testing, the Utilization of Information Technology has a positive effect on Village Government Performance in Klego Sub-District. The stewardship theory demands the village government be accountable for all activities they performed. Village government accountability reporting can be conducted fully through information technology. Information technology will ease the village apparatus to conduct coordination in the budgeting process. The result of this research is in line with the previous studies (Chintya, 2015;Trihapsoro, 2015) which states that information technology affects the village government performance.

CONCLUSION
The results of this study show that Village Government Performance in Klego Sub-District is affected by Regulation, Participation in Budgeting, and Utilization of Information Technology. This shows that participations in villages in Klego Sub-District has been well implemented and all village apparatus has followed the regulation and use the available technology to maximize their performance in managing village interests. As for organizational commitment, human resource quality, and internal control system do not affect village government performance in villages located in Klego Sub-District. These factors are important to be noted by the supervisor or regulator to prevent frauds in village financial management through village government performance. Future studies can explore further on village government performance at the national level.
This research is limited to only being carried out in one district so that it cannot describe the performance of the village government in managing Village Fund Finance in Indonesia. the process of distributing questionnaires is still not optimal, where there are still unfilled or damaged questionnaires.
Further research can add to the scope of the research area, namely the provincial level. Distributing the questionnaire directly at one time, the respondent, so that when the respondent does not understand, they can ask directly. The addition of the interview method can also be done to explore the performance of the village government more deeply.