IMPLEMENTATION OF VILLAGE FINANCIAL SYSTEM AND ITS EFFECT ON QUALITY OF FINANCIAL STATEMENTS IN JEMBER DISTRICT

Enita Lestine Aurriel A; Agustin HP; Nurshadrina Kartika Sari

doi:10.31967/mba.v3i1.352

Enita Lestine Aurriel A
Agustin HP STIE Mandala
Nurshadrina Kartika Sari STIE Mandala

DOI: https://doi.org/10.31967/mba.v3i1.352

Abstract

This research was carried out on the basis of Law No. 6 of 2014 concerning villages, and
based on an appeal letter from the Ministry of Home Affairs and KPK, in 2017 Siskeudes
were introduced in 28 Sub-Districts and 226 Villages in Jember Regency, Semboro District.
The population is in the research of the village government officials in Semboro District. This
research used test for testing instruments, classical assumption tests and hypotheses testing.
What is obtained is the driver's performance of linear regression analysis between
independent variables and dependent variables simultaneously or simultaneously. The results
showed the application of Siskeudes, competency of human resources, understanding of
accounting, education and training, village assistance simultaneously had an effect on the
quality of financial statements of 44.2%. While the independent variables with independent
variables show that the application of siskeudes, education and training, village assistance
does not affect the quality of financial statements. Accounting understanding has a negative
effect on the quality of financial statements. Human resources competencies negatively affect
the quality of financial statements.