MBA: Journal of Management and Business Aplication
Vol 3 No 1 (2020)

IMPLEMENTATION OF VILLAGE FINANCIAL SYSTEM AND ITS EFFECT ON QUALITY OF FINANCIAL STATEMENTS IN JEMBER DISTRICT

Enita Lestine Aurriel A (Unknown)
Agustin HP (STIE Mandala)
Nurshadrina Kartika Sari (STIE Mandala)



Article Info

Publish Date
02 May 2020

Abstract

This research was carried out on the basis of Law No. 6 of 2014 concerning villages, andbased on an appeal letter from the Ministry of Home Affairs and KPK, in 2017 Siskeudeswere introduced in 28 Sub-Districts and 226 Villages in Jember Regency, Semboro District.The population is in the research of the village government officials in Semboro District. Thisresearch used test for testing instruments, classical assumption tests and hypotheses testing.What is obtained is the driver's performance of linear regression analysis betweenindependent variables and dependent variables simultaneously or simultaneously. The resultsshowed the application of Siskeudes, competency of human resources, understanding ofaccounting, education and training, village assistance simultaneously had an effect on thequality of financial statements of 44.2%. While the independent variables with independentvariables show that the application of siskeudes, education and training, village assistancedoes not affect the quality of financial statements. Accounting understanding has a negativeeffect on the quality of financial statements. Human resources competencies negatively affectthe quality of financial statements.

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Journal Info

Abbrev

mba

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

BA : Journal of Management and Business Aplication is an interdisciplinary journal that seeks both theoretical and practical papers devoted to aspects of the subject matter indicated in the title. Topics will be drawn, but not limited to, the following areas: - Human Resource Management - Marketing ...