Research Article
Utilization of the Siskeudes Application as a Moderating Variable on the Effect of Accessibility of Financial Reports and Government’s Internal Control Systems on the Accountability of Village Financial Management (Empirical Study in Mranggen District, Demak Regency)
@INPROCEEDINGS{10.4108/eai.12-7-2023.2340949, author={Hani Maghda Kusumastuti and Jaeni Jaeni and Achmad Badjuri and Arief Himmawan}, title={Utilization of the Siskeudes Application as a Moderating Variable on the Effect of Accessibility of Financial Reports and Government’s Internal Control Systems on the Accountability of Village Financial Management (Empirical Study in Mranggen District, Demak Regency)}, proceedings={Proceedings of the 2nd International Conference of Multidisciplinary Studies, ICMS 2023, 12 July 2023, Semarang, Indonesia}, publisher={EAI}, proceedings_a={ICMS}, year={2023}, month={12}, keywords={accountability accessibility government’s internal control system siskeudes}, doi={10.4108/eai.12-7-2023.2340949} }- Hani Maghda Kusumastuti
Jaeni Jaeni
Achmad Badjuri
Arief Himmawan
Year: 2023
Utilization of the Siskeudes Application as a Moderating Variable on the Effect of Accessibility of Financial Reports and Government’s Internal Control Systems on the Accountability of Village Financial Management (Empirical Study in Mranggen District, Demak Regency)
ICMS
EAI
DOI: 10.4108/eai.12-7-2023.2340949
Abstract
The goal of this research was to use the Siskeudes application to moderate the relationship between the availability of financial reports and the government's internal control system and the transparency of village finances in Mranggen District, Demak Regency. Primary data and questionnaires were utilised to gather information from 62 participants in 19 different communities for this research. Probability sampling with the random sample methodology is used here. The research found that 1) the accessibility of financial reports does not affect the accountability of village financial management in Mranggen District, Demak Regency, 2) the government's internal control system significantly improves the accountability of village financial management in Mranggen District, Demak Regency, 3) the use of the Siskeudes application significantly improves the accountability of village financial management in Mranggen District, Demak Regency, 4) the use of the Siskeudes application cannot moderate the effect of accessibility of financial reports and accountability of village financial management in Mranggen District, Demak Regency, and 5) the use of the Siskeudes application can moderate the government's internal control system on accountability of village financial management in Mranggen District, Demak Regency.