The Effect of Sound Governance and Public Finance Management on the Performance of Local Governments

This study aims to examine the effect of sound governance and public finance management on the performance of local governments in Buleleng Regency, Bali, Indonesia. The government's performance in Indonesia is in the public spotlight, especially during the current Covid-19 pandemic. Public services, corruption, embezzlement of social assistance and so on occur under the pretext of humanity. This study contributes to preventing financial fraud in local governments by offering new concepts of governance and finance. This study uses a saturated sample of 39 leaders of regional apparatus organizations. The method of data collection was carried out by distributing survey questionnaires to 39 leaders of regional apparatus organizations. The data collected were analyzed by multiple linear regression method. The result is that sound governance and public finance management have a significant positive effect on local government performance. This means that both sound governance and public finance management need to be implemented in government and financial management as a breakthrough for the community's economic conditions during the Covid-19 pandemic.