<![CDATA[Village governments have the responsibility to prepare transparent, accountable, and high-quality financial reports as a form of accountability in managing village funds. This study aims to analyze the effect of the implementation of the Village Financial System (SISKEUDES), human resource competence, and internal control systems on the quality of village government financial reports in Batang Tuaka District. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 60 village financial management officers who served as the research respondents. The data analysis techniques included validity testing, reliability testing, classical assumption testing, and multiple linear regression analysis. The results indicate that the implementation of SISKEUDES, human resource competence, and internal control systems partially and simultaneously have a positive and significant effect on the quality of village government financial reports. These three independent variables explain 73.2% of the variance in the quality of financial reports, while the remaining percentage is influenced by other factors outside the scope of this study. This study is expected to serve as an evaluation material for village governments in improving the quality of village financial management and reporting effectively, efficiently, and accountably.]]>
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