Pengaruh Komptensi Sumber Daya Manusia (SDM) terhadap Kualitas Laporan Keuangan Desa
DOI:
https://doi.org/10.30640/ekonomika45.v13i1.5555Keywords:
Financial Accountability, Financial Transparency, Human Resource Competence, Village Financial Statements, Village GovernmentAbstract
This study aims to determine the influence of human resource (HR) competence on the quality of village financial statements. Human resource competence is an important factor in realizing transparent and accountable village financial governance, especially in the preparation of financial statements as a form of accountability of the village government to the community and other stakeholders. The research method used is a quantitative method with a survey approach. The number of samples in this study was 104 respondents consisting of village officials in Lalan District, Musi Banyuasin Regency. The data collection technique was carried out through the distribution of questionnaires prepared based on indicators of human resource competence and the quality of village financial statements, then analyzed using linear regression analysis. The results of the study show that the competence of human resources (HR) has a positive and significant effect on the quality of village financial statements. This finding indicates that the better the level of knowledge, skills, and abilities of village officials, the higher the quality of the financial reports produced. Therefore, improving human resource competencies through training, mentoring, and strengthening the village financial management system is a strategic step in supporting the creation of effective, transparent, and sustainable village financial management.
References
Bastian, I. (2014). Akuntansi sektor publik: Suatu pengantar. Erlangga.
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
https://doi.org/10.33369/fairness.v10i2.15247
Mahmudi. (2016). Akuntansi sektor publik. UII Press.
Mardiasmo. (2018). Akuntansi sektor publik (Edisi revisi). Andi.
Nordiawan, D., & Hertianti, A. (2019). Akuntansi sektor publik. Salemba Empat.
Novalia, I. (2015). Pengaruh kompetensi sumber daya manusia, penerapan sistem akuntansi keuangan daerah, dan sistem pengendalian intern terhadap kualitas laporan keuangan pemerintah daerah (Studi empiris pada SKPD Kota Surakarta)
Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan.
Puspita. (2020). Pengaruh kualitas sumber daya manusia, pemanfaatan teknologi informasi, pemahaman standar akuntansi pemerintah, dan sistem pengendalian internal terhadap kualitas laporan keuangan Kabupaten Seluma. Fairness and Justice: Jurnal Ilmiah Ilmu Hukum, 10(2).
Setiyawati, H. (2013). Pengaruh kompetensi sumber daya manusia dan sistem pengendalian intern terhadap kualitas laporan keuangan. Jurnal Akuntansi dan Keuangan Indonesia, 10(1), 23–45.
Sugiyono. (2013). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Sugiyono. (2022). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Sukmaningrum, T., & Harto, P. (2012). Analisis faktor-faktor yang mempengaruhi kualitas laporan keuangan pemerintah daerah. Diponegoro Journal of Accounting, 1(2), 1–12.
Widodo, J. (2017). Good governance: Telaah dari dimensi akuntabilitas dan transparansi. Insan Cendekia.
Windiastuty, R. (2013). Pengaruh sumber daya manusia bidang akuntansi dan sistem pengendalian internal terhadap kualitas laporan keuangan pemerintah daerah (Studi kasus pada Dinas Pengelolaan Keuangan dan Aset Daerah Kota Bandung).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
