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DRIVERS OF VILLAGE FINANCIAL SYSTEM EFFECTIVENESS: ASSESSING HR COMPETENCIES, EDUCATION, AND SOCIALIZATION IN KUMPEH ULU

Jurnal Cakrawala Akuntansi · Vol. 18 No. 2 (2026) · hlm. 211–221

DOI
10.22437/jca.v18i2.58360
ISSN
3123-1918, 1979-4851
Terbit
2026-08-22
Penerbit
Faculty of Economics and Business Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study examines the influence of human resource competence, education, and socialization on the effectiveness of the Village Financial System (SISKEUDES) in Kumpeh Ulu District, Muaro Jambi Regency. SISKEUDES is designed to enhance transparency, accountability, and efficiency in village financial management; however, its successful implementation depends on official capacity. Primary data were collected through structured questionnaires. The final data analized is 96 observasions from 8 villages. Data were analyzed using SPSS software through descriptive statistics, data quality testing (validity and reliability), classical assumption tests (normality, multicollinearity, and heteroscedasticity), and multiple linear regression analysis. The results show that human resource competence, education, and socialization each have a positive and significant influence on SISKEUDES implementation, both individually and simultaneously. This study advances public financial management literature by establishing a unified model that explains how internal competencies and external support jointly drive digital system effectiveness at the localized district level. Practically, the findings provide local policy-makers with empirical evidence to transition from generic capacity-building to targeted, high-impact training programs for village personnel.

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Haryadi HaryadiAfiliasi tidak diketahui3
Sri RahayuAfiliasi tidak diketahui3
Afrizal AfrizalAfiliasi tidak diketahui2
Yuliusman YuliusmanAfiliasi tidak diketahui2
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Rita FriyaniAfiliasi tidak diketahui2
Fredy OlimsarAfiliasi tidak diketahui1
Amri AmirAfiliasi tidak diketahui1
Enggar Diah Puspa ArumAfiliasi tidak diketahui1
Reni YustienAfiliasi tidak diketahui1
Hamzah HamzahAfiliasi tidak diketahui1
Rainiyati RainiyatiAfiliasi tidak diketahui1
Yudi YudiAfiliasi tidak diketahui1
Muhammad Hafidz Ibnu KhaldunAfiliasi tidak diketahui1
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MISMIWATI MISMIWATIAfiliasi tidak diketahui1
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mellyAfiliasi tidak diketahui1
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Yuliana YulianaUniversitas Halu Oleo1
Marliza MarlizaAfiliasi tidak diketahui1
Desri YantoAfiliasi tidak diketahui1
Fitrini MansurAfiliasi tidak diketahui1
Wiralestari WiralestariAfiliasi tidak diketahui1
Elisa Rama YantiAfiliasi tidak diketahui1
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Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 6 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">DRIVERS OF VILLAGE FINANCIAL SYSTEM EFFECTIVENESS: ASSESSING HR COMPETENCIES, EDUCATION, AND SOCIALIZATION IN KUMPEH ULU </dc:title>
	<dc:creator xml:lang="en">Wijaya, Renal</dc:creator>
	<dc:creator xml:lang="en">Arum, Enggar Diah Puspa</dc:creator>
	<dc:creator xml:lang="en">Tiswiyanti, Wiwik</dc:creator>
	<dc:subject xml:lang="en">Education</dc:subject>
	<dc:subject xml:lang="en">Human Resource Competency</dc:subject>
	<dc:subject xml:lang="en"> SISKEUDES</dc:subject>
	<dc:subject xml:lang="en">Socialization</dc:subject>
	<dc:subject xml:lang="en"> Effectivenes</dc:subject>
	<dc:description xml:lang="en">This study examines the influence of human resource competence, education, and socialization on the effectiveness of the Village Financial System (SISKEUDES) in Kumpeh Ulu District, Muaro Jambi Regency. SISKEUDES is designed to enhance transparency, accountability, and efficiency in village financial management; however, its successful implementation depends on official capacity. Primary data were collected through structured questionnaires. The final data analized is 96 observasions from 8 villages. Data were analyzed using SPSS software through descriptive statistics, data quality testing (validity and reliability), classical assumption tests (normality, multicollinearity, and heteroscedasticity), and multiple linear regression analysis. The results show that human resource competence, education, and socialization each have a positive and significant influence on SISKEUDES implementation, both individually and simultaneously. This study advances public financial management literature by establishing a unified model that explains how internal competencies and external support jointly drive digital system effectiveness at the localized district level. Practically, the findings provide local policy-makers with empirical evidence to transition from generic capacity-building to targeted, high-impact training programs for village personnel.</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2026-08-22</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/58360</dc:identifier>
	<dc:identifier>10.22437/jca.v18i2.58360</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 18 No. 2 (2026): Jurnal Cakrawala Akuntansi ; 211 - 221</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/58360/25402</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Renal Wijaya, Enggar Diah Puspa Arum, Wiwik Tiswiyanti</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>