Amsir Accounting & Finance Journal
Vol 1 No 1 (2023): Januari

Pengaruh Penerapan Sistem Akuntansi Keuangan Desa Terhadap Kualitas Laporan Keuangan

Trislawati Ningko (Universitas Ichsan, Gorontalo, Indonesia)
Shella Budiawan (Universitas Ichsan, Gorontalo, Indonesia)



Article Info

Publish Date
20 Jan 2023

Abstract

This study aims to find to what extent the effect of the Village Financial Accounting System on the Quality of Financial Reports of village apparatuses in Bolaang Uki Subdistrict, South Bolaang Mongondow District. The results show that the Village Financial Accounting System simultaneously has a positive and significant effect on the Quality of Financial Reports of village apparatus in Bolaang Uki Subdistrict, South Bolaang Mongondow District, Namely 0.709 (70.9%). The other variables unexplored explain the remained value of 0.291 (29.1%). The suitability of the Financial Accounting System (X1) BY 0.236 (23.6%), Transaction Recording Procedures (X2) by 0.242 (24.2%), Preparation of Financial Statement (X3) by 0.231 (23.1%) partially affect Reprt Preparation Finance (Y).

Copyrights © 2023






Journal Info

Abbrev

aafj

Publisher

Subject

Economics, Econometrics & Finance

Description

Amsir Accounting & Finance Journal (AAFJ) is a peer-reviewed journal published by the Faculty of Business, Institut Ilmu Sosial dan Bisnis Andi Sapada. ALJ is published twice a year in January and July. This journal provides direct open access to content with the principle of free availability in ...