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All Journal Jurnal Cakrawala Akuntansi
Wijaya, Renal
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Economics, Econometrics & Finance Social Sciences

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DRIVERS OF VILLAGE FINANCIAL SYSTEM EFFECTIVENESS: ASSESSING HR COMPETENCIES, EDUCATION, AND SOCIALIZATION IN KUMPEH ULU Wijaya, Renal; Arum, Enggar Diah Puspa; Tiswiyanti, Wiwik
Jurnal Cakrawala Akuntansi Vol. 18 No. 2 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i2.58360

Abstract

This study examines the influence of human resource competence, education, and socialization on the effectiveness of the Village Financial System (SISKEUDES) in Kumpeh Ulu District, Muaro Jambi Regency. SISKEUDES is designed to enhance transparency, accountability, and efficiency in village financial management; however, its successful implementation depends on official capacity. Primary data were collected through structured questionnaires. The final data analized is 96 observasions from 8 villages. Data were analyzed using SPSS software through descriptive statistics, data quality testing (validity and reliability), classical assumption tests (normality, multicollinearity, and heteroscedasticity), and multiple linear regression analysis. The results show that human resource competence, education, and socialization each have a positive and significant influence on SISKEUDES implementation, both individually and simultaneously. This study advances public financial management literature by establishing a unified model that explains how internal competencies and external support jointly drive digital system effectiveness at the localized district level. Practically, the findings provide local policy-makers with empirical evidence to transition from generic capacity-building to targeted, high-impact training programs for village personnel.
Co-Authors Enggar Diah Puspa Arum Wiwik Tiswiyanti