Jurnal Ilmiah Keuangan Akuntansi Bisnis
Vol 5 No 1 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis

Implementasi Sistem Siskeudes, Akuntabilitas, dan Transparansi Terhadap Kualitas Laporan Keuangan Desa: Studi Kasus di Desa se-Kecamatan Colomadu

Hendarti Miftahul Jannah (Institut Teknologi Bisnis AAS Indonesia)
Darmanto (Institut Teknologi Bisnis AAS Indonesia)
Suprihati (Institut Teknologi Bisnis AAS Indonesia)



Article Info

Publish Date
28 Feb 2026

Abstract

This study aims to examine the influence of the implementation of SISKEUDES, Accountability, and Transparency on the Quality of Village Financial Reports in Colomadu District. This study uses the sampling method used, which is purposive sampling, which is a sampling technique that gives an equal opportunity to every element (member) of a population to be selected as a sample member. The sample was reported by a total of 80 respondents. The respondents in this study are Village Apparatus and Regional Community Institutions in Colomadu District. This type of research is quantitative data sources, namely primary data. Based on the results of primary data processing with multiple linear regression analysis methods, the F-test and the t-test have been found that the SISKEUDES, Accountability, and Transparency variables have a significant effect on the Quality of Village Financial Reports.

Copyrights © 2026






Journal Info

Abbrev

jikab

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) merupakan jurnal yang mempublikasikan tulisan Ilmiah yang dijadikan sumber informasi dan komunikasi bagi akademisi, pemerhati ilmu pengetahuan, pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Lingkup topik Kajian meliputi (1) ...