摘要：This study aims to analyze the factors affecting the quality of village fnancial statements using SISKEUDes (village fnancial system application), which had been implemented in villages in the Tegal Regency as an intervening variable. Tese factors encompassed human resource competence, management commitment, system user training, and data quality. Tis study’s population was all users of the SISKEUDes system in villages throughout Tegal Regency, totaling 281 villages. Te sampling technique employed was the convenience sampling method. Respondents were the SISKEUDes application users who were present at the SISKEUDes 2.0 sofware extension program. Te data were obtained by distributing questionnaires to 281 SISKEUDes users, but only 218 could be processed into data. Te data analysis then utilized SEM-PLS with Smart PLS 3.0 sofware. Te results showed that human resource competence, top management commitment, and user training directly had a signifcant positive effect on the quality of village fnancial statements. Besides, the variable of SISKEUDes implementation served as a mediation variable for system user training on the quality of village fnancial statements.
关键词：Quality of village fnancial statements;Village fnancial information system;SISKEUDes
