Pengaruh Fungsi Badan Pengawas, Sistem Pengendalian Internal, Dan Kompetensi Sumber Daya Manusia Terhadap Kinerja Lembaga Perkreditan Desa ( LPD) Se-Kecamatan Tampaksiring

Abstract

The LPD has such an important role for the village community that it must produce the best 
performance every time. Company performance is the result or work performance of good 
managerial management which is expected to be able to improve a company's goals. This study 
aims to determine the influence of the Functions of the Oversight Body, Internal Control System 
and Competence of Human Resources on the Financial Performance of Village Credit Institutions 
(LPD) throughout the Tampaksiring District. The population in this study were 136 respondents 
from the LPD management who assessed and knew directly the performance of the LPD, consisting 
of the LPD Chair, Secretary, Treasurer, and Chair of the Supervisory Board from 34 LPDs in the 
Tampaksiring District.. This study uses the probability sampling method saturated sample 
technique. Saturated sample is a sampling technique when all members of the population are used 
as samples. The test results show that the function of the oversight body has a significant positive 
effect on the performance of the LPD in the Tampaksiring District. The internal control system 
has a significant positive effect on the performance of the LPD in the Tampaksiring District. HR 
competence has a significant positive effect on the performance of LPD in Tampaksiring District. 
For further research, it is expected to be able to add variables that can affect LPD performance 
and be able to expand the research area.