Quest Journals Journal of Research in Business and Management Volume 10 ~ Issue 6 (2022) pp: 21-28 ISSN(Online):2347-3002 www.questjournals.org *Corresponding Author: Serlin Palembangan 21 | Page Research Paper The Influence of Community Competency, Organizational Commitment, and Participation on the Accountability of Village Fund Management in North Toraja District Serlin Palembangan 1 , Abd. Rahman Kadir 2 , Andi Kusumawati 3 1) Master of Regional Finance, Faculty of Economics and Business, Hasanuddin University 2) Department of Management, Faculty of Economics and Business, Hasanuddin University 3) Accounting Department, Faculty of Economics and Business, Hasanuddin University ABSTRACT: This study aims to analyze and explain the Effect of Financial Statement Presentation and Financial Supervision on the Financial Performance of Regional Finance and Assets in North Toraja Regency. This study used a research design with associative research methods. The approach used in this research is a quantitative approach. The samples in this study were 46 ASN and TKD employees. The data in this study were obtained by distributing questionnaires. This research was tested using Multiple Lenear Regression Analysis with SPSS application. The results of this study indicate that the Presentation of Financial Statements and Financial Supervision have a significant effect on the Financial Performance of the Regional Financial and Assets Agency of North Toraja Regency. KEYWORDS: Presentation of Financial Statements, Financial Supervision, and Financial Performance. Received 26 May, 2022; Revised 05 June, 2022; Accepted 07 June, 2022 © The author(s) 2022. Published with open access at www.questjournals.org I. Introduction:- Government Regulation Number 71 of 2010, financial statements are structured reports regarding the statement of financial position and transactions carried out by a reporting entity. From the understanding that has been discussed, it can be concluded that the presentation of regional financial statements is a form of accountability for state and regional financial management regarding the statement of financial position and transactions carried out by a reporting entity. So that the government is required to be able to present financial statements that are fairly and fully disclosed so that the financial statements presented can be accounted for so as to create transparency and accountability of a financial report as expected. The presentation of financial reports and the ease of accessing financial reports will make it easier for academic practitioners to be able to assess the performance of local governments. The government's performance in this case is devoted to the assessment of financial performance which is contained in the regional government's financial statements each year. Regional financial management is regulated by Law No. 23 of 2014 concerning Regional Government. Furthermore, the provisions of Article 293 and Article 330 of Law No. 23 of 2014 concerning regional government provide a mandate to regulate regional financial management with a regulation. As we know that regional financial management is a whole which includes planning, budgeting, implementation of administration, reporting, accountability and supervision of regional finances. Regional finances are all regional rights and obligations in the context of administering regional government which can be valued in money and all forms of wealth that can be used as regional property in connection with the rights and obligations of the region. Regional Finance, apart from being regulated by government regulations, also follows ministerial regulations and regional finances also follow the Law on the State Revenue and Expenditure Budget which is stipulated annually and the regional income and expenditure budgets of each region are systematically and managed. Apart from the Presentation of Financial Statements, another factor that can affect financial performance is Financial Supervision. Where supervision is important in an effort to ensure an activity is carried out in accordance with the plan to be achieved. Supervision is one of the functions of management. Supervision is a systematic effort to set performance standards in planning, to design information feedback systems, to