Indonesian Journal of Cultural and Community Development
Vol 10 (2021): September
Village Development Articles

The Influence of the Quality of Human Resources, Education and Training, and the Village Financial System (Siskeudes) on the Quality of Village Financial Reports
Pengaruh Kualitas Sumber Daya Manusia, Pendidikan dan Pelatihan, serta Sistem Keuangan Desa (Siskeudes) Terhadap Kualitas Laporan Keuangan Desa


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  • Devi Rukmana Sari,
  • Sarwendah Biduri*
Devi Rukmana Sari
Universitas Muhammadiyah Sidoarjo, Indonesia
Sarwendah Biduri
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijccd.v10i0.762
Published September 30, 2021
Keywords
  • Kualitas Sumber Daya Manusia,
  • Pendidikan Dan Pelatihan,
  • Desa (Siskeudes),
  • Kualitas Laporan Keuangan Desa
How to Cite
Sari, D. R., & Biduri, S. (2021). The Influence of the Quality of Human Resources, Education and Training, and the Village Financial System (Siskeudes) on the Quality of Village Financial Reports. Indonesian Journal of Cultural and Community Development, 10, 10.21070/ijccd2021762. https://doi.org/10.21070/ijccd.v10i0.762

Copyright (c) 2021 Devi Rukmana Sari, Sarwendah Biduri

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

The purpose of this study was to determine the effect of the quality of human resources on the quality of village financial reports, the effect of education and training on the quality of village financial reports, and the village financial system (siskeudes) on the quality of village financial reports. This study uses a quantitative approach. The sample used in this study was 100 village officials. The data analysis technique used is multiple linear regression analysis, coefficient of determination (R2). Partial correlation coefficient, t test, F test using SPSS for windows program. The data of this study were obtained from the results of the tabulation of the distribution of the questionnaire using a Likert scale. The results of this study indicate that the quality of human resources has a significant effect on the quality of village financial reports, education and training have a significant effect on the quality of village financial reports, and the village financial system (siskeudes) has a significant effect on the quality of village financial reports.

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