Update Artikelilmiah: 50928

RIA VALLENTINA SETYANINGSIH

NIM

Judul Artikel

Abstrak (Bhs. Indonesia)

Studi ini bertujuan untuk menguji pengaruh kualitas sumber daya manusia, sistem 
pengendalian internal, transparansi, dan pengawasan masyarakat terhadap kualitas laporan 
keuangan desa di Kabupaten Banyumas. Sampel penelitian ditentukan dengan kriteria 
responden yaitu kepala desa, sekretaris desa, kaur keuangan, dan tiga perwakilan 
masyarakat. Studi ini menunjukkan pengaruh langsung dan tidak langsung menggunakan 
regresi linier berganda guna membuktikan variabel independen terhadap dependen secara 
parsial dan simultan terhadap kualitas laporan keuangan desa. Hasil uji parsial (uji t) 
menunjukkan bahwa kualitas sumber daya manusia, sistem pengendalian internal, dan 
transparansi berpengaruh terhadap kualitas laporan keuangan desa, sedangkan pengawasan 
masyarakat tidak berpengaruh terhadap kualitas laporan keuangan desa. Temuan pada studi 
ini mengindikasikan bahwa masih perlu adanya peningkatan kompetensi aparatur desa 
melalui pelatihan akuntansi pemerintahan, penguatan sistem pengendalian internal, serta 
pengembangan mekanisme transparansi. Selain itu, peningkatan literasi keuangan dan 
partisipasi masyarakat melalui forum desa diharapkan dapat memperkuat akuntabilitas 
laporan keuangan desa. 
Kata Kunci: Kualitas Sumber Daya Manusia, Sistem Pengendalian Internal, Transparansi, 
Pengawasan Masyarakat, Kualitas Laporan Keuangan Desa, Kabupaten Banyumas

Abtrak (Bhs. Inggris)

This study aims to empirically examine the influence of human resource quality, internal 
control systems, transparency, and community supervision on the quality of village financial 
reports in Banyumas Regency. The research sample was determined based on respondent 
criteria comprising village heads, village secretaries, financial officers, and three 
community representatives. Multiple linear regression analysis was employed to investigate 
both the direct and indirect effects of the independent variables on the dependent variable, 
analyzed partially and simultaneously, to assess their impact on the quality of village 
financial reporting. The results of the partial test (t-test) reveal that human resource quality, 
internal control systems, and transparency have a significant positive effect on the quality 
of village financial reports, whereas community supervision shows no significant influence. 
These findings emphasize the importance of enhancing the competence of village officials 
through training in governmental accounting, strengthening internal control mechanisms, 
and improving the accessibility of transparency practices. Furthermore, fostering financial 
literacy and community participation through inclusive village forums is expected to 
reinforce accountability and promote more reliable village financial reporting. 
Keywords: Human Resource Quality, Internal Control System, Transparency, Community 
Supervision, Village Financial Report Quality, Banyumas Regency.

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