PENGARUH SISTEM KEUANGAN DESA, KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DESA (Studi Pada Desa Se- Kecamatan Babadan Kabupaten Ponorogo)

Wardani, Qholba Ainun, Mustoffa, Ardyan Firdausi and Ardiana, Titin Eka (2022) PENGARUH SISTEM KEUANGAN DESA, KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DESA (Studi Pada Desa Se- Kecamatan Babadan Kabupaten Ponorogo). Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.

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Abstract

Ponorogo Regency, especially Babadan Subdistrict, is included in the
villages that have not reported the results of the APBDes report preparation.
This is because in Babadan Sub-district there has been no application for non�siltap ADD distribution compared to other sub-districts. In addition, the
competence of human resources is still low and regulations regarding the
issuance of financial reports have not been issued but the village has been
required to draw up village regulations. This study aims to determine the effect of
the Sistem Keuangan Desa, human resource competence, and internal control
system either partially or simultaneously on the quality of village financial
reports in the villages of Babadan Subdistrict, Ponorogo Regency.
This research is a type of quantitative research with primary data
originating from questionnaires. The technique used in determining the sample is
the saturated sampling technique. The number of samples in this study was 132
from 12 villages in Babadan District. All data that has been collected in this study
were analyzed using multiple linear regression analysis model with SPSS version
26 program. The testing stages in this study include descriptive statistical
analysis, data quality test, multiple linear regression analysis, and hypothesis
testing.
The results of this study indicate that: (1) Sistem Keuangan Desa has a
positive and significant effect on the quality of village financial reports, (2)
human resource competence has a positive and significant effect on the quality of
village financial reports, (3) the internal control system has a positive and
significant effect on quality of village financial reports, (4) Sistem Keuangan
Desa, human resource competence, and internal control system simultaneously
have a positive and significant effect on the quality of village financial reports.
The result of the coefficient of determination (R2
) shows that the dependent
variable or the quality of village financial reports is influenced by variations of
the independent variables, namely the Sistem Keuangan Desa, human resource
competence, and internal control system by 72,2%. The remaining 27,8% is
influenced by other variables that are not used in this study.

Item Type:	Thesis (Skripsi (S1))
Uncontrolled Keywords:	Sistem Keuangan Desa, Competence of Human Resource, Internal Control System, The Quality of Village Financial Reports
Subjects:	J Political Science > JS Local government Municipal government
Divisions:	Faculty of Economic > Department of Accounting
Depositing User:	fe . userfe
Date Deposited:	19 Aug 2022 06:56
Last Modified:	19 Aug 2022 06:56
URI:	https://eprints.umpo.ac.id/id/eprint/9655

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