The Influence of Understanding of Regional Financial Accounting System, Regional Financial Management, And Accountability on Organizational Unit of Local Government Performance with Supervision as a Moderating Variable in North Sumatera Province

This study aims to determine the effect of understanding the local government accounting system, regional financial management, and accountability on an organizational unit of local government performance with supervision as a moderating variable. The population in this study were Budget Users (Budget User Authorization), Technical Activity Implementation Officers, and Financial Administration Officers in all organizational units of local governments of the North Sumatra Provincial Government. The sampling technique used was the saturated sampling technique. The number of organizational units of local governments was 49. The hypothesis was analyzed using the Structural Equation Model (SEM) method with the help of SmartPLS 3.0 software. The results of this study are as follows: 1) understanding the local financial accounting system, regional financial administration, and accountability have a simultaneous effect on the organizational unit of local government performance. 2) Supervision does not have a positive effect. It does not significantly moderate the effect of regional financial management on the performance of local government organizational units in North Sumatra Province. Keywords: understanding the local financial accounting system, regional financial administration, accountability, supervision of organizational unit of local government performance.