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All Journal INVENTORY: JURNAL AKUNTANSI Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Journal of Business, Management, and Accounting GANESHA: Jurnal Pengabdian Masyarakat juremi: jurnal riset ekonomi Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Jurnal Akuntan Publik Mutiara: Jurnal Penelitian dan Karya Ilmiah Jurnal Ilmiah Ekonomi dan Manajemen
Astuning Saharsini
Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Surakarta, Sukoharjo
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Determinan Kualitas Laporan Keuangan Badan Usaha Milik Desa Di Kabupaten Klaten Wara Novita Ningtyas; Astuning Saharsini
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 2 No. 2 (2024): April : Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v2i2.1098

Abstract

The purpose of this study was to examine the quality of BUMDesa financial reports in Klaten Regency through the influence of accounting understanding, use of information technology, and training. This research is quantitative and sourced from primary data by distributing questionnaires measured using a likert scale. The population included 391 BUMDesa and the sample was determined using purposive sampling so that 42 BUMDesa were obtained with a total of 84 respondents. The research data was processed through data quality test, classical assumption test, multiple linear regression analysis, as well as hypothesis testing on Statistical Package for Social Sciences (SPSS) software version 25. It was concluded that the quality of BUMDesa financial statements in Klaten Regency was significantly influenced by accounting understanding and the use of information technology, but not significantly influenced by training.
Co-Authors Anita Nuraini Ari Susanti Arif Farida Caroline Ayunita Vivi Pratiwi Dewi Ika Octavia Elsa Dwi Ramanti Elsa Dwi Ramanti Era Trianita Saputra Erna Febrianti Fransisca Sekar Ayu Putri Ida Ayu Kade Rachmawati Kusasih, Ida Ayu Ikhsan Tabah Ramadhan Mery Rahmawati Nimas Vian Ayu Pratama Nur Kholis Pardi Pardi Rika Putri Hidayanti Ririn Wulandari Rosita Rosita Suvia Putri Anjani Wara Novita Ningtyas