Author(s): Asep Effendi
The critical role of Quality Human Resources will affect Village Financial Management, aspects of financial autonomy, in accordance with the mandate of Rule Number 6 of 2014, Villages have eight sources of income, the most significant number of which comes from the APBN, village development. Prepared to ensure linkages between planning, budgeting, implementation and monitoring. This research was conducted in every village head office located in the Jatinangor District, Sumedang Regency. The phenomenon that occurs is that the quality of human resources is still low and there is still a lack of openness or transparency, as a result, village financial management has not shown maximum results. The purpose of this research is to find out how much influence the Quality of Human Resources and Transparency have on Village Financial Management in each Village Head Office located in Jatinangor District, Sumedang Regency. The method used in this research is descriptive analysis and verification. The unit of analysis used in this study was the village head in each Village Head Office in Jatinangor District, Sumedang Regency, with 16 respondents. The data analysis method used is Structural Equation Modeling (SEM) through Partial Least Square (PLS) approach using SmartPLS 3.3.3 software. The results of this study indicate that (1) the quality of human resources has a significant positive effect on village financial management with a contribution of 49.4%, (2) transparency has a significant positive effect on village financial management by 30%.