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THE EFFECT OF THE SISKEUDES AND HUMAN RESOURCE COMPETENCY ON THE TRANSPARENCY OF THE VILLAGE GOVERNMENT BUDGET IN THE BATANG ASAM DISTRICT, TANJABAR REGENCY, JAMBI PROVINCE

Jurnal Cakrawala Akuntansi · Vol. 18 No. 1 (2026) · hlm. 107–123

DOI
10.22437/jca.v18i1.48617
ISSN
3123-1918, 1979-4851
Terbit
2026-02-13
Penerbit
Faculty of Economics and Business Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

Transparency in the management of village government budgets is an important aspect of good governance and public accountability in the management of village funds. The use of the Village Financial System (SISKEUDES) and the Competence of Village Human Resource are expected to support transparent financial management at the village level. This study aims to analyse the influence of SISKEUDES and Human Resource Competence on the transparency of village government budgets in Batang Asam Regency, Tanjung Jabung Barat Regency, Jambi Province. This study uses a quantitative approach with primary data collected through questionnaires distributed to village government officials. The research population included all villages in Batang Asam Regency, with a total sample of 88 respondents from 11 villages. The data were analyzed using multiple linear regression analysis, supported by data quality test and classical assumption test. The result showed that SISKEUDES and Human Resource Competencies together had a significant effect on budget transparency. Partially, SISKEUDES has a positive and significant effect, while Human Resource Competence does not have a significant effect. This study contributes to improving the understanding of technology supported village financial management in rural Indonesia and provides practical recommendations for policymakers to strengthen transparency in village financial management.

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  • Universitas Jambi
  • University of Brawijaya
  • Universitas Islam Negeri Ar-Raniry
  • State University of Jakarta
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Rekan penulisOrganisasiArtikel bersama
Wiralestari WiralestariUniversitas Jambi2
Ratih KusumastutiUniversitas Jambi2
Dewi FitriyaniUniversitas Jambi2
Sri RahayuUniversity of Brawijaya2
Angga Yudha PratamaUniversitas Jambi2
Yudi YudiUniversitas Jambi2
Siska SafiraUniversitas Jambi2
Wiwik TiswiyantiUniversitas Jambi2
S SumarniUniversitas Jambi1
Wirmie Eka PutraUniversitas Jambi1
Haryadi HaryadiUniversitas Jambi1
Lutfi LutfiUniversitas Jambi1
Dewi Caesaria FitrianiUniversitas Islam Negeri Ar-Raniry1
Widya Sari WendryUniversitas Jambi1
Enggar D. P. ArumAfiliasi tidak diketahui1
Istiqomah MalindaUniversitas Jambi1
Rico WijayaAfiliasi tidak diketahui1
Rita FriyaniUniversitas Jambi1
Zazatia ZazatiaUniversitas Jambi1
Rifal Dwi PutraUniversitas Jambi1
Utami Fajar CahyaniAfiliasi tidak diketahui1
Muhammad GowonAfiliasi tidak diketahui1
Muhammad GowonUniversitas Jambi1
Wahyu Wiguna JanuarAfiliasi tidak diketahui1
Riri Cofantry AnaguswaAfiliasi tidak diketahui1
Rahayu RahayuAfiliasi tidak diketahui1
Moria Norberta SiburianAfiliasi tidak diketahui1
Ilham WahyudiAfiliasi tidak diketahui1
Susi SusantiUniversitas Jambi1
Nurmadia NurmadiaUniversitas Jambi1
Afrizal AfrizalState University of Jakarta1
Dica Lady SilveraUniversitas Jambi1
Daniel Siswanto LubisUniversitas Jambi1
Nela SafeliaUniversitas Jambi1
Putri SamilaUniversitas Jambi1
Abdila Rungki PatmalarsihUniversitas Jambi1
Yudi YudiUniversitas Jambi1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">THE EFFECT OF THE SISKEUDES AND HUMAN RESOURCE COMPETENCY ON THE TRANSPARENCY OF THE VILLAGE GOVERNMENT BUDGET IN THE BATANG ASAM DISTRICT, TANJABAR REGENCY, JAMBI PROVINCE</dc:title>
	<dc:creator xml:lang="en"> Febriani, Ananda Fitri</dc:creator>
	<dc:creator xml:lang="en">Sam, Iskandar</dc:creator>
	<dc:creator xml:lang="en">Erwati, Misni</dc:creator>
	<dc:subject xml:lang="en">Village Government Budget Transparency</dc:subject>
	<dc:subject xml:lang="en">Village Financial System</dc:subject>
	<dc:subject xml:lang="en">Human Resource Competency</dc:subject>
	<dc:description xml:lang="en">
Transparency in the management of village government budgets is an important aspect of good governance and public accountability in the management of village funds. The use of the Village Financial System (SISKEUDES) and the Competence of Village Human Resource are expected to support transparent financial management at the village level. This study aims to analyse the influence of SISKEUDES and Human Resource Competence on the transparency of village government budgets in Batang Asam Regency, Tanjung Jabung Barat Regency, Jambi Province. This study uses a quantitative approach with primary data collected through questionnaires distributed to village government officials. The research population included all villages in Batang Asam Regency, with a total sample of 88 respondents from 11 villages. The data were analyzed using multiple linear regression analysis, supported by data quality test and classical assumption test. The result showed that SISKEUDES and Human Resource Competencies together had a significant effect on budget transparency. Partially, SISKEUDES has a positive and significant effect, while Human Resource Competence does not have a significant effect. This study contributes to improving the understanding of technology supported village financial management in rural Indonesia and provides practical recommendations for policymakers to strengthen transparency in village financial management.
</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2026-02-13</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jca/article/view/48617</dc:identifier>
	<dc:identifier>10.22437/jca.v18i1.48617</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi; 107 - 123</dc:source>
	<dc:source>3123-1918</dc:source>
	<dc:source>1979-4851</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jca/article/view/48617/23579</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Ananda Fitri  Febriani, Iskandar Sam, Misni </dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>