Gayatri Gayatri; Made Yenni Latrini

doi:10.24843/JIAB.2018.v13.i02.p05

Gayatri Gayatri Fakultas Ekonomi dan Bisnis, Universitas Udayana
Made Yenni Latrini Fakultas Ekonomi dan Bisnis, Universitas Udayana

DOI: https://doi.org/10.24843/JIAB.2018.v13.i02.p05

Abstract

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.

Keywords: SISKEUDES quality of financial statement, village funds