The Influence of Village Financial System Implementation and Internal Control System on Village Financial Accountability in Dendang District

Nur Azizah; Iskandar Sam Sam; Misni Erwati Erwati

doi:10.63922/ijebir.v5i05.6416

Nur Azizah UNIVERSITAS JAMBI
Iskandar Sam Sam Universitas Jambi
Misni Erwati Erwati Universitas Jambi

DOI: https://doi.org/10.63922/ijebir.v5i05.6416

Keywords: Village Financial Accountability, Village Financial System, Internal Control System

Abstract

Transparent village fund governance requires the support of technology-based recording systems and adequate internal control. This study aims to examine the impact of implementing the Village Financial System (SISKEUDES) and the effectiveness of the Internal Control System (SPI) on the level of Village Financial Accountability in Dendang District, East Tanjung Jabung Regency, Jambi Province. Using an associative quantitative approach, primary data were collected through the distribution of a Likert-scale questionnaire to the entire population of village apparatuses and members of the Village Consultative Body (BPD) across six villages. Using a saturated sampling (census) technique, a total of 84 respondents were obtained as research subjects. The data evaluation process was carried out using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method via SmartPLS 4 software. Empirical findings confirm that optimizing the SISKEUDES application is proven to improve the reliability of reporting and village financial governance (β=0.369). Meanwhile, strengthening the SPI contributes dominantly to reinforcing regulatory compliance and accountability in managing public funds (β =0.684).

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