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Ely Kalsum
Fakultas Ekonomi Universitas Islam Kadiri, Kediri, Indonesia
Education Social Sciences Other

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THE INFLUENCE OF KNOWLEDGE, COMPETENCE AND UTILIZATION OF ACCOUNTING SYSTEM ON VILLAGE FINANCIAL MANAGEMENT: Pengaruh pengetahuan, kompetensi, dan pemanfaatan sistem akuntansi terhadap pengelolaan keuangan Desa Ely Kalsum; Ahmad Yani; Beby Hilda Agustin
SOSIOEDUKASI Vol 15 No 3 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v15i3.9306

Abstract

Previous studies on village financial management have produced inconsistent findings regarding the roles of knowledge, competence, and accounting system utilization, leaving a research gap that requires further empirical examination. This study aims to analyze the influence of knowledge, competence, and utilization of accounting systems on village financial management in Purwoasri District, Kediri Regency, Indonesia. A quantitative approach with a causal associative design was employed. Data were collected through questionnaires distributed to village officials involved in financial management across 23 villages, yielding 83 valid responses selected via purposive sampling. The data were analyzed using multiple linear regression with the Statistical Product and Service Solutions (SPSS) software. The results indicate that knowledge and competence have a positive but statistically insignificant effect on village financial management, whereas the utilization of the accounting system has a positive and significant effect (β = 0.611; p < 0.05). Simultaneously, the three variables significantly influence village financial management, explaining 60.2% of its variance (R² = 0.602; F = 39.809; p < 0.05). The key contribution of this study lies in confirming that the utilization of the accounting system, specifically SISKEUDES, is the most dominant determinant of village financial management quality, surpassing individual human resource factors. These findings imply that village governments and local authorities should prioritize the optimization of accounting system implementation, supplemented by targeted technical training for village apparatus, to realize transparent, accountable, and effective village financial governance.
Co-Authors Ahmad Yani Beby Hilda Agustin