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All Journal Akmenika : Jurnal Akuntansi dan Manajemen Journal of Accounting and Investment PRIVE: Jurnal Riset Akuntansi dan Keuangan Dedikasi: Jurnal Pengabdian Kepada Masyarakat Governors Journal of Business and Information System ABDIMAS NUSANTARA Al-Infaq : Jurnal Ekonomi Islam
Ratna Purnama Sari
Lampung University
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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Integrating Siskeudes, Internal Control and Competence in Enhancing Village Financial Governance Adhivinna, Vidya Vitta; Sari, Ratna Purnama; Nugroho, Jatmiko Aji
GOVERNORS Vol. 4 No. 3 (2025): December 2025-March 2026 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i3.7659

Abstract

This study employs a quantitative research design using primary survey data to analyze how the implementation of the village financial system, internal control effectiveness, and village officials’ competence affect the quality of village financial management in Kaligesing District, Purworejo Regency. A purposive sampling technique produced 120 respondents from village apparatus, and the data were analyzed using multiple linear regression. The results show that the village financial system, internal control, and officials’ competence each have a positive and statistically significant effect on village financial management performance. Empirically, these findings demonstrate that digital accounting systems alone are not sufficient; they must be embedded in effective control structures and supported by competent apparatus to improve accountability, transparency, and financial performance at the village level. Theoretically, this study extends governance and public sector accounting literature by providing village-level evidence on how information systems, internal control mechanisms, and human resource capabilities jointly shape financial governance outcomes within a stewardship-based perspective. Practically, the results offer guidance for regulators and local governments in designing integrated interventions that combine system enhancement, internal control strengthening, and continuous capacity building for village officials to promote more transparent and accountable village financial management.
Co-Authors Adhivina, Vidya Vitta Ahmad Mulyadi Kosim Anggraini, Elvina Budiarto, Dekeng Setyo Diansari, Rani Eka Fathurrohman, Ahmad Iqbal Firdaus, Taslim Hari Purnama, Hari Herdiany, Hapsari Dyah Lulu Amalia Nusron Nugroho, Jatmiko Aji Nur Aziz, Rachmad Hadi Nurati, Indah Ayu Wahyu Rigian, Detasya Rohmatun, Yanuatri Saptaningsih Sumarmi, Saptaningsih Seta, Vivian Evan Sri Widodo Suryaningrum, Shinta Suyud, Suyud Swastika Enjang Prasasti, Swastika Enjang Tri Siwi Nugrahani Utomo, Chandra Wisnu Vidya Vitta Adhivinna, Vidya Vitta Yennisa Yennisa, Yennisa