Financial Management in Tourism Awareness Groups of Central Lombok Regency: Motivation, Competence, and Accountability Behavior

This study aims to evaluate the effects of motivation, competence, and accountability on financial management. The research adopts an associative approach with a quantitative methodology, utilizing primary data. The study population includes all Tourism Awareness Groups (Pokdarwis) in the tourist villages of Central Lombok Regency. The sample consists of 13 Pokdarwis from 13 different tourist villages, totaling 65 respondents, selected through purposive sampling. The findings reveal that: (1) motivation does not have a significant effect on financial management; (2) competence also does not significantly influence financial management; and (3) accountability behavior has a positive and significant impact on financial management. This research aims to inform and support government decision-making, particularly for regional government agencies (OPD) in Central Lombok Regency, in enhancing financial management practices to support the development of tourist villages. Additionally, the findings may serve as a reference and evaluative tool for future government budgeting strategies, especially in areas designated for tourism management and development.