<![CDATA[This study seeks to confirm the findings of previous research, which suggest that the Village Financial System application and leadership style influence the quality of village financial reports. The study further develops the existing model by incorporating the Government Internal Control System (SPIP) as a moderating variable in the relationship between the Village Financial System application, leadership style, and the quality of village financial reports. Data were collected through a survey of 108 respondents—specifically, village officials from the various village governments within the Tegowanu District, Grobogan Regency, Central Java Province. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) via the Smart-PLS software (version 4.1.1.2). The empirical results indicate that both the Village Financial System (SISKEUDES) application and leadership style have a positive impact on the quality of village financial reports. Furthermore, the hypothesis testing regarding the moderating variable reveals that the Government Internal Control System (SPIP) does not act as a positive moderator for the influence of the Village Financial System application on the quality of village financial reports. Instead, the analysis—based on an emergent path—suggests that the SPIP functions as an exogenous variable in relation to the quality of village financial reports, characterizing its moderating role as "quasi-moderation." Keywords: SISKEUDES Application, Leadership Style, SPIP (Government Internal Control System), Emergent Path, Quasi-Moderation]]>
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