@thesis{thesis, author={Darin Fakhriyah Ayu}, title ={PENGARUH KOMPETENSI APARATUR DESA, SISTEM KEUANGAN DESA (SISKEUDES), SISTEM PENGENDALIAN INTERN, DAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN DESA DI KECAMATAN SAYUNG KABUPATEN DEMAK}, year={2023}, url={http://eprints.stiebankbpdjateng.ac.id/1026/}, abstract={This study aims to test the influence of the competence of the village apparatus, village financial system (siskeudes), internal control system, and government accounting standards on the quality of village financial reports in villages in the Sayung District, Demak Regency. The population of this study was a village in Sayung sub-district with a total sample of 54 respondents. Sampling using the purposive sampling method with the criteria of the village apparatus that manages village financial statements. Data collection techniques in this study used primary data by distributing questionnaires. This study used PLS test equipment. The results of this study show that the competence of the village apparatus does not affect the quality of financial statements, the village financial system affects the quality of village financial statements, the internal control system affects the quality of financial statements, and the government accounting system affects the quality of financial statements.} }