Determinan Sisa Lebih Perhitungan Anggaran Desa: Studi Kabupaten Sukoharjo

The Remainder Village Budget Calculations (SiLPA Desa) is due to the difference between realized budget revenues and expenditures during one budget period. SiLPA DesA describes village financial management and the performance of the Village Governance. This study aims to examine the effect of village original income, village funds, village fund allocations, and the portion of the tax and retribution proceeds on the excess of the village budget calculation. This research uses quantitative research methods. The population in this study are 150 villages in Kabupaten Sukoharjo. Based on the predetermined criteria, a sample of 118 villages are obtained using purposive sampling. The test results use multiple regression analysis show that only village original income has effect on the SiLPA Desa, meanwhile village fund, village fund allocation, share of tax and retribution proceeds have no effect on SiLPA Desa