Electronic Theses and Dissertation

Abstract the purpose of this research is to examine the effect of implementation of village financial system (siskeudes), quality of human resources and internal control system on the quality of gampong financial statements in banda aceh city. the population of this research is all villages in the city of banda aceh which the sampling technique uses probability sampling with random sampling method. the samples in this study were 47 villages in the city of banda aceh. from each sample, 3 respondents were drawn most closely related to village financial management. then the total of respondents in this study amounted to 141 respondents. data analysis method used is multiple linear regression with the help of spss 21. the result of this research shows that (1) implementation of village financial system has an effect on quality of gampong financial statements in banda aceh city, (2) quality of human resources has an effect on quality of gampong financial statements in banda aceh city and (3) internal control system has an effect onquality of gampong financial statements in banda aceh city. keywords: village financial system (siskeudes), quality of human resources and internal control system. abstrak penelitian ini bertujuan untuk menguji pengaruh penerapan sistem keuangan desa (siskeudes), kualitas sumber daya manusia dan sistem pengendalian internal terhadap kualitas laporan keuangan gampong di kota banda aceh. populasi dalam penelitian ini adalah seluruh gaampong di banda aceh. teknik pengambilan sampelnya menggunakan teknik probability sampling . sampel dalam penelitian ini adalah sebanyak 47 gampong di kota banda aceh yang dari setiap sampel, diambil 3 responden yang paling terkait dengan pengelolaan keuangan gampong. maka total dari responden dalam penelitian ini adalah sebesar 141 responden. metode analisis data menggunakan analisis regresi berganda dengan menggunakan spss 21. hasil menunjukkan bahwa: (1) penerapan siskeudes berpengaruh terhadap kualitas laporan keuangan gampong di kota banda aceh (2) kualitas sumber daya manusia berpengaruh terhadap kualitas laporan keuangan gampong di kota banda aceh dan (3) sistem pengendalian internal berpengaruh terhadap kualitas laporan keuangan gampong di kota banda aceh. keyword: sistem keuangan desa, kualitas sumber daya manusia, sistem pengendalian internal dan kualitas laporan keuangan.