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All Journal Jurnal Kompetitif
Yuli Fitriyani
Akuntansi, Politeknik Negeri Tanah Laut, Kalimantan Selatan
Economics, Econometrics & Finance

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DETERMINANTS OF COMMUNITY FINANCIAL STATEMENT QUALITY: TANAH LAUT DISTRICT A VILLAGE FINANCIAL SYSTEM AND HUMAN RESOURCE COMPETENCE Yuli Fitriyani; Maulida Hirdianti Bandi; Noor Amelia
Jurnal Kompetitif Vol 12 No 2 (2023): Jurnal Kompetitif
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v12i2.191

Abstract

The quality of village financial reports is supported by several factors such as the implementation of the village financial system and competency of human resources. This research aims to determine the influence of the village financial system and human resource competency on the quality of village financial reports in three sub-districts of Tanah Laut Regency. This research is research with a quantitative approach. The research results show that the village financial system partially has a significant effect on the quality of village financial reports. Human resource competency partially has a significant effect on the quality of village financial reports. The quality of Village Financial Reports is influenced by qualified human resources and an optimal Siskeudes system. HR competency can be interpreted as the suitability of educational background and responsibilities as village treasurer. It is felt that Siskeudes will make it easier to complete village financial reporting.
Co-Authors Maulida Hirdianti Bandi Noor Amelia