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All Journal Gadjah Mada International Journal of Business Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business Jurnal Manajemen Teori dan Terapan WIDYAKALA JOURNAL The Indonesian Journal of Accounting Research Studi Akuntansi, Keuangan, dan Manajemen ABIS: Accounting and Business Information Systems Journal VISI SAKTI: Jurnal Industri Kreatif dan Inovatif
Sumiyana Sumiyana
Universitas Gadjah Mada
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Development of a Quality Evaluation Model for Village Government Financial Reporting in Boyolali Regency, Center Java, Indonesia Mahsun, Mohamad; Junaidi , Junaidi; Sumiyana, Sumiyana; Nurdiono, Nurdiono; Suparmono, Suparmono
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3614

Abstract

Purpose: This study aims to evaluate the quality of financial reporting in village administrations, which is crucial for effectively managing village funds in Indonesia. Methodology: In 2020, this study involved 164 participants and employed a mixed-methods approach combining quantitative and qualitative techniques. The financial reporting quality model classifies data into three categories: Cluster A (audit-ready), Cluster B (needing oversight), and Cluster C (requiring intervention). Results: The quality assessment model for village financial reporting can be categorized into three clusters: Cluster A, readiness for audit (51%); Cluster B, need for supervision (33%); and Cluster C, need for assistance (16%). Conclusions: This study highlights the importance of good governance in village financial reporting, emphasizing the need for accountability and transparency. The research proposes a quality assessment model that categorizes villages into three clusters: audit-ready (51%), requiring supervision (33%), and needing assistance (16%). Adequate human resources and adherence to regulatory standards are key factors in improving the quality and reliability of village financial reports. Limitations: This research was conducted during a period when standardized accounting principles for village finances have not yet been established, which represents a key limitation. High-quality financial statements are characterized by compliance with applicable accounting standards. The suboptimal quality observed in the financial statements of many villages is likely attributable to the absence of specific accounting standards governing village financial reporting. Contribution: Theoretically, this study seeks to identify practical concepts for managing village finances. The proposed financial reporting quality model offers a framework for improving the quality of village financial reports while enhancing the understanding of financial reporting practices in village governments, particularly in Boyolali Regency.
Co-Authors Aini, Rias Angelia Pribadi Angelia Pribadi Asriningsih, Rani BAMBANG RIYANTO LS Binsar I. K. Telaumbanua Handoko, Suhery Hendrian Hendrian HENDRIK GAMALIEL I Wayan Nuka Lantara Irfan Nursasmito Jogiyanto Hartono Junaidi , Junaidi Mahsun, Mohamad Nurdiono Nurdiono Rahmat Febrianto Rr. Paramitha Dyah Fitriasari Said Jubran Setiyono Mihardjo Setiyono Miharjo Slamet Sugiri Suparmono Suparmono Vita Kumalasari, Vita Woro Dwi Suryani Woro Dwi Suryani Zaki Baridwan Zaki Baridwan ZAKI BARIDWAN