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Pengaruh Pengetahuan Sumber Daya Manusia, Implementasi Sistem Keuangan Desa (Siskeudes) dan Sistem Pengendalian Internal terhadap Kualitas Penyajian Laporan Keuangan Desa

Year: 2024

Type: article

Abstract: This study was conducted with the aim of knowing the extent to which the quality of village financial reports can be influenced by human resource (HR) knowledge, SISKEUDES implementation and internal control systems. This study uses a quantitative method with primary data collection, namely a questionnaire. The population in this study was 160. The sampling techniques used purposive sampling, so that 100 people were used. The data analysis techniques used were data instrument testing, classical assumption testing, multiple regression analysis and hypothesis testing. Based on the results of the study, human resource (HR) knowledge, SISKEUDES implementation and internal control systems partially influenced the quality of village financial reports.

Source: SANTRI Jurnal Ekonomi dan Keuangan Islam

DOI: 10.61132/santri.v2i4.844

Authors: Bunga Nisa Isnaini, Era Trianita Saputra

Institution: Sekolah Tinggi Ilmu Ekonomi Surakarta

Language: English

Topic: Local Governance and Development

Subfield: Geography, Planning and Development

Field: Social Sciences

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4403272341

FWCI:

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