Analysis of The Effects of Fiscal Decentralization on Financial Performance and Its Implication on Village Development Outcomes

This study aims to empirically prove the effect of Fiscal Decentralization on Village Financial
Performance, the influence of Fiscal Decentralization on village development outcomes, and the influence of Village
Financial Performance on village development outcomes. This study took a sample of underdeveloped villages in
Central Lombok Regency and used primary data by distributing questionnaires to the 10 least villages as research
locations. The results of this study indicate that H1 Fiscal Decentralization has significant and significant influence
on Village Financial Performance. H2 Fiscal Decentralization has no significant effect on village development
outcomes. H3 Village Financial Performance does not significantly influence village development outcomes.

Keywords: Fiscal Decentralization, Financial Performance, development outcomes.