Jurnal Reviu Akuntansi dan Keuangan
Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan

Kualitas Laporan Keuangan Desa: Sebuah Studi Di Kabupaten Boyolali

Junaidi Junaidi (Fakultas Bisnis & Humaniora, Universitas Teknologi Yogyakarta, Sleman, Indonesia)
Briyan Efflin Syahputra (Fakultas Bisnis & Humaniora, Universitas Teknologi Yogyakarta, Sleman, Indonesia)
Enny Itje Sela (Fakultas Sains & Teknologi, Universitas Teknologi Yogyakarta, Sleman, Indonesia)
Mohamad Mahsun (Jurusan Akuntansi, STIE Widya Wiwaha, Yogyakarta, Indonesia)



Article Info

Publish Date
04 Jun 2024

Abstract

Purpose: This study examines how financial management and asset management affect the quality of village financial reports in Boyolali Regency, Central Java. Methodology/approach: In order to gather research data, surveys and questionnaires were employed as the primary method and instruments in this quantitatively oriented study. This study also employed the FGD method to generate the question items/indicators included in the questionnaire. 252 village administrations from the Boyolali Regency participated in this study as respondents. Moreover, survey data was analyzed using multiple regression analysis. Findings: The quality of village financial reports has been demonstrated to be positively impacted by both asset and financial management. Practical implications: The findings of this study can serve as a valuable foundation and point of reference for regional administrations and associated parties, particularly for village administrations across Indonesia, so they can create high-quality village financial reports. Originality/value: The research model used in this study is still relatively rare in Indonesia. This study has simultaneously analyzed the influence of financial management and asset management factors in order to improve the quality of village financial reporting.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative ...