Do the village financial system application and quality of financial reports in Kediri regency matter?

Authors

  • Nisa Mutiara Magister of Management Department, Postgraduate Program, Universitas Islam Kadiri, Indonesia
  • Eka Askafi Magister of Management Department, Postgraduate Program, Universitas Islam Kadiri, Indonesia
  • Wawan Herry Setyawan Magister of Management Department, Postgraduate Program, Universitas Islam Kadiri, Indonesia

DOI:

https://doi.org/10.22219/jiko.v7i03.23122

Keywords:

Village financial system application, transparency, quality of village financial reports

Abstract

The study aimed to determine how implementing the Village Financial System (Siskeudes) application affects transparency as a mediator in realizing quality village financial reports in Kediri Regency. The quantitative research used secondary data as a questionnaire to the Village Treasurer in Kediri Regency. Purposive sampling was used to carry out the sample selection process, and 343 villages provided 185 samples for the study through a regression model. The results show that the Siskeudes application can directly affect the quality of village financial reports and indirectly through transparency as a mediating variable. The Siskeudes application significantly impacts the caliber of village financial reports; transparency can augment this impact as a mediating factor.

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Published

2022-12-10

Issue

Section

Articles