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All Journal International Journal of Economics, Business and Innovation Research
Iskandar Sam Sam
Universitas Jambi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Village Financial System Implementation and Internal Control System on Village Financial Accountability in Dendang District Nur Azizah; Iskandar Sam Sam; Misni Erwati Erwati
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.6416

Abstract

Transparent village fund governance requires the support of technology-based recording systems and adequate internal control. This study aims to examine the impact of implementing the Village Financial System (SISKEUDES) and the effectiveness of the Internal Control System (SPI) on the level of Village Financial Accountability in Dendang District, East Tanjung Jabung Regency, Jambi Province. Using an associative quantitative approach, primary data were collected through the distribution of a Likert-scale questionnaire to the entire population of village apparatuses and members of the Village Consultative Body (BPD) across six villages. Using a saturated sampling (census) technique, a total of 84 respondents were obtained as research subjects. The data evaluation process was carried out using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method via SmartPLS 4 software. Empirical findings confirm that optimizing the SISKEUDES application is proven to improve the reliability of reporting and village financial governance (β=0.369). Meanwhile, strengthening the SPI contributes dominantly to reinforcing regulatory compliance and accountability in managing public funds (β =0.684).
Co-Authors Misni Erwati Erwati Nur Azizah