PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN SISTEM KEUANGAN DESA DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DESA (Studi Kasus Pada Desa Se Kecamatan Poncol)

The purpose of this study was to determine the effect of the quality of human resources, the utilization of the village financial system and the control of accounting apprenticeships on the timeliness of village government financial reporting in villages in Poncol District, Magetan Regency. This research was conducted in 8 villages in Poncol District, Magetan Regency. In analyzing the data using SPSS 23. The sampling technique in this study was purposive sampling. Data collection used a questionnaire method which was distributed to all villages in Poncol District, Magetan Regency. The results of this study indicate that the first hypothesis has a positive effect on the quality of human resources on the timeliness of village government financial reporting, the second hypothesis that the use of the village financial system has no effect on the timeliness of village government financial reporting and the third hypothesis that apprenticeship control has a positive effect on the timeliness of village government financial reporting . overall the quality of human resources, the use of the village financial system and the control of accounting apprenticeships have a positive effect on the timeliness of village financial government reporting.