文章基本信息

标题：THE EFFECTIVENESS OF SISKEUDES APPLICATION AND THE QUALITY OF VILLAGE FUNDS FINANCIAL STATEMENT
其他标题：EFEKTIVITAS PENERAPAN SISKEUDES DAN KUALITAS LAPORAN KEUANGAN DANA DESA
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作者：Gayatri ; Gayatri ; Made Yenni Latrini 等
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2018
卷号：13
期号：2
页码：113-122
DOI：10.24843/JIAB.2018.v13.i02.p05
语种：English
出版社：Universitas Udayana
摘要：This study aims to determine the effectiveness of the application of SISKEUDES to the quality of financial statements of village funds. The management of village funds becomes very important as part of the accountability practices since the funds provided by the government has increased each year. The SISKEUDES application is used to facilitate the administration of village funds financial statement. Implementation of SISKEUDES application will accelerate the completion of village funds financial statement accurately and timely. The population in this research is 46 villages of Badung regency receiving village funds which 30 villages were selected as the sample of this study. Finally, 18 villages with 73 respondents participated to answer the questionnaire given. Data collection was done by distributing questionnaires and simple linear regression used in analysing the data.This study proved that the application of SISKEUDES is effective on the quality of village funds financial statements in Badung regency.
其他摘要：Penelitian ini bertujuan untuk mengetahui efektivitas penerapan SISKEUDES terhadap kualitas laporan keuangan dana desa. Pengelolaan keuangan desa menjadi sangat penting sebagai bagian dari pertanggungjawaban dana desa yang diberikan pemerintah dan setiap
关键词：SISKEUDES quality of financial statement; village funds
其他关键词：SISKEUDES; kualitas laporan keuangan; dana desa