PENGARUH AKUNTABILITAS DAN PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP SISTEM KEUANGAN DESA (SISKEUDES) KECAMATAN TANJUNG BATU KABUPATEN OGAN ILIR

FITRI, YUNI MULIA (2026) PENGARUH AKUNTABILITAS DAN PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP SISTEM KEUANGAN DESA (SISKEUDES) KECAMATAN TANJUNG BATU KABUPATEN OGAN ILIR. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

ABSTRAK YUNI MULIA FITRI. Pengaruh Akuntabilitas dan Penerapan Standar Akuntansi Pemerintahan Terhadap Sistem Keuangan Desa (Siskeudes) Kecamatan Tanjung Batu Kabupaten Ogan Ilir. (Di bawah bimbingan Ibu Kusminaini Armin, SE.,MM Pembimbing I dan Bapak Dr. Riza Syahputera, SE.,Ak.CA.,CPA.,M.Ak Pembimbing II) Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas dan penerapan standar akuntansi pemerintahan terhadap sistem keuangan desa. Baik secara parsial da simultan. Populasi dalam penelitian ini adalah 8 kantor desa di Kecamatan Tanjung Batu Kabupaten Ogan Ilir. Berdasarkan teknik pengambilan sampel dengan purposive sampling dengan jumlah 32 responden. Metode analisis data menggunakan pengujian validitas, reabilitas, normalitas, uji asumsi klasik, analisis regresi linier berganda, dan pengujian hipotesis. Dalam penelitian statistik bahwa secara parsial akuntabilitas berpengaruh terhadap sistem keuangan desa. Hal ini dapat dilihat dari uji t dimana nilai signifikan variabel akuntabilitas adalah 0,000 < 0,05. Hasil penelitian statistik bahwa secara parsial penerapan standar akuntansi pemerintahan berpengaruh terhadap sistem keuangan desa. Hal ini dapat dilihat dari uji t dimana nilai signifikan variabel akuntabilitas adalah 0,000 < 0,05. Dari hasil penelitian secara simultan menunjukkan bahwa variabel akuntabilitas dan penerapan standar akuntansi pemerintahan berpengaruh terhadap sistem keuangan desa. Hal ini dapat dilihat dari uji f dimana nilai signifikan yaitu 0,000 < 0,05. Kata Kunci : Akuntabilitas, Penerapan Standar Akuntansi Pemerintahan, dan Sistem Keuangan Desa ABSTRACT YUNI MULIA FITRI. The Effect of Accountability and Implementation of Government Accounting Standards on Village Financial Systems (Siskeudes) Tanjung Batu District, Ogan Ilir Regency. (Under the guidance of Mrs. Kusminaini Armin, SE.,MM and Mr. Dr. Riza Syahputera, SE.,Ak.CA.,CPA.,M.Ak) This study aims to determine the effect of accountability and the application of government accounting standards on the village financial system. Both partially and simultaneously. The population in this study were 8 village offices in Tanjung Batu District, Ogan Ilir Regency. Based on sampling techniques with purposive sampling with a total of 32 respondents. The data analysis method uses validity testing, reliability, normality, classical assumption test, multiple linear regression analysis, and hypothesis testing. In research statistics that partial accountability affects the village financial system. This can be seen from the t test where the significant value of the accountability variable is 0.000 <0.05. The results of statistical research that partially the application of government accounting standards has an effect on the village financial system. This can be seen from the t test where the significant value of the accountability variable is 0.000 <0.05. From the results of simultaneous research shows that the accountability variable and the application of government accounting standards have an effect on the village financial system. This can be seen from the f test where the significant value of the accountability variable is 0.000 <0.05. Keywords: Accountability, Implementation of Government Accounting Standards, and Village Financial Systems

Item Type: Thesis (S-1)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Ny YUNI MULIA FITRI
Date Deposited: 10 Nov 2026 04:25
Last Modified: 10 Nov 2026 04:25
URI: http://repository.univ-tridinanti.ac.id/id/eprint/11661

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