MANAGEMENT CONTROL MODEL IN OPTIMALIZING VILLAGE DEVELOPMENT PERFORMANCE MODERATED BY PARTICIPATIVE LEADERSHIP STYLE (Study on Village Government in Central Sulawesi Province) – International Journal of Research in Education Humanities and Commerce

MANAGEMENT CONTROL MODEL IN OPTIMALIZING VILLAGE DEVELOPMENT PERFORMANCE MODERATED BY PARTICIPATIVE LEADERSHIP STYLE (Study on Village Government in Central Sulawesi Province)

Authors: Abdul Kahar, Andi Mattulada Amir, Ridwan, Muhammad Natsir, Wulandari & Pingkan Lady, KS.

ABSTRACT

This study aims to test the moderation model of participative leadership style in strengthening the influence of the management control system on the performance of SDGs-based village development in Indonesia. The study population was 1,839 villages, Central Sulawesi Province in the Republic of Indonesia. The research sample includes 122 villages, which are distributed based on the village development index categories, namely: independent villages, developed villages, developing villages and underdeveloped villages. The absolute difference value moderation regression analysis method was used to test the role of participative leadership style in strengthening the influence of the management control system on village development performance. The partial results showed that the management control system consisting of personal control and cultural control has a significant positive effect on village development performance, while the effect of results control and action control on village development performance is not significant. Participative leadership style is partially able to strengthen the role of the management control system in improving the performance of SDGs-based village development.

Keywords: Management Control System, Participative Leadership, Village Development Index.

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