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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Ananda, Afifah Intan
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Economics, Econometrics & Finance Social Sciences

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Determinan Kualitas Laporan Keuangan Desa Di Kecamatan Manisrenggo Dan Kecamatan Prambanan Ananda, Afifah Intan; Fathah, Rigel Nurul
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 1 (2025): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v15i1.57455

Abstract

Abstact: Evaluating how village financial systems, budget preparation training, internal control system, and human resource competencien affect the quality of financial reports is the aim of this research. The urgency of this study stems from cases of budget irregularities at the village level, which have become a serious issue requiring attention, particularly in Manisrenggo Subdistrict and Prambanan Subdistrict. The research method employed is quantitative research using primary data. The population consists of 16 villages in the Manisrenggo Subdistrict and 16 villages in the Prambanan Subdistrict. The sample was determined through purposive sampling, resulting in 96 respondents as the sample. The analysis utilized SPSS 26. The research findings revealed a positive influence of the SISKEUDES variable, training in the preparation of the Village Budget (APBDes), and the Internal Control System (SPI) on the quality of financial reports. In contrast, human resource competence did not influence the quality of financial reports.
Co-Authors Fathah, Rigel Nurul