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All Journal NURSING UPDATE JURNAL ILMIAH ILMU KEPERAWATAN JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Perangkat Lunak SELODANG MAYANG International Journal Of Science, Technology & Management (IJSTM) Jurnal Kesehatan Tambusai Jurnal Akuntansi dan Keuangan Jurnal Bisnis Mahasiswa Menara Pengabdian International Journal of Educational Research Excellence (IJERE) Journal of Universal Community Empowerment Provision Journal AK-99 Jurnal Bidan Cerdas Education Specialist Maneggio
Rosliana, Rosliana
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Journal : Journal AK-99

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PENGARUH SISKEUDES, KOMPETENSI SDM, DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DESA Muhammad Yunus; Rosliana, Rosliana; Ira Gustina
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4274

Abstract

Village governments have the responsibility to prepare transparent, accountable, and high-quality financial reports as a form of accountability in managing village funds. This study aims to analyze the effect of the implementation of the Village Financial System (SISKEUDES), human resource competence, and internal control systems on the quality of village government financial reports in Batang Tuaka District. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 60 village financial management officers who served as the research respondents. The data analysis techniques included validity testing, reliability testing, classical assumption testing, and multiple linear regression analysis. The results indicate that the implementation of SISKEUDES, human resource competence, and internal control systems partially and simultaneously have a positive and significant effect on the quality of village government financial reports. These three independent variables explain 73.2% of the variance in the quality of financial reports, while the remaining percentage is influenced by other factors outside the scope of this study. This study is expected to serve as an evaluation material for village governments in improving the quality of village financial management and reporting effectively, efficiently, and accountably.
Co-Authors , Oktarini Khamilah Siregar Achmad Hizazi Adillah, M Luthfi Aep Saefullah Alfa, Akbar Alfiani, Jumriah Asmarita, Asmarita AYU, FILDA PUSPITA Azwar Hasibuan, Hasrul Badewin Ernawati Ernawati Febrina, Ria Fitri Yunita Fuad Gagarin Siregar Gustina, Ira Haryadi - Ibrahim, Suaib Indrayeni, Roza Ira Gustina Kinanda, Rezky Mia Setiawati Misnah Misnah Muh. Rasyid Ridha Muhammad Yunus Nain, Umar Noor, M. Arief Novalina, Ade Pratama, Muhammad Aldo Prativi, Alvinda Rahmat Hidayat Ranti Melasari Salima, Rianti Samrin Samrin, Samrin Sirait, Lenny Irmawaty Siregar, Renince Sudeska, Endy Suhendi Suhendi SUSANTI, NOVRIANI Sutikno Sutikno Taher, Syafrizal Tetty Rina Aritonang Thaher. DS, Syafrizal Wiwit Desi Intarti Yudi Yudi Yusriwarti, Yusriwarti Zakiyah Zakiyah