Artikel Ilmiah : C1C021091 a.n. RIA VALLENTINA SETYANINGSIH
| NIM | C1C021091 |
|---|---|
| Namamhs | RIA VALLENTINA SETYANINGSIH |
| Judul Artikel | PENGARUH KUALITAS SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL, TRANSPARANSI, SERTA PENGAWASAN MASYARAKAT TERHADAP KUALITAS LAPORAN KEUANGAN DESA DI KABUPATEN BANYUMAS |
| 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. |
| Kata kunci | Kata Kunci: Kualitas Sumber Daya Manusia, Sistem Pengendalian Internal, Transparansi, Pengawasan Masyarakat, Kualitas Laporan Keuangan Desa, Kabupaten Banyumas |
| Pembimbing 1 | Adi Wiratno |
| Pembimbing 2 | |
| Pembimbing 3 | |
| Tahun | 2025 |
| Jumlah Halaman | 21 |
| Tgl. Entri | 2025-11-21 05:50:30.481518 |