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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) · pp. 107–123

DOI
10.22437/jca.v18i1.48617
ISSN
3123-1918, 1979-4851
Published
2026-02-13
Publisher
Faculty of Economics and Business Universitas Jambi
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

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.

Keywords

Collaboration network of the authors

40 authors · 99 co-authorship links · 1 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Hasanuddin University
  • State University of Makassar
  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Yudi YudiAffiliation unknown3
Lutfi LutfiState University of Makassar2
Wiralestari WiralestariAffiliation unknown2
Muhammad GowonAffiliation unknown2
Ratih KusumastutiAffiliation unknown2
Dewi FitriyaniAffiliation unknown2
Sri RahayuHasanuddin University2
Angga PratamaAffiliation unknown2
Siska SafiraAffiliation unknown2
Wiwik TiswiyantiAffiliation unknown2
Sumarni SumarniHasanuddin University1
Haryadi HaryadiAffiliation unknown1
Wirmie Eka PutraAffiliation unknown1
Dewi fitrianiAffiliation unknown1
Widya Sari WendryAffiliation unknown1
Rico WijayaAffiliation unknown1
Enggar D. P. ArumAffiliation unknown1
Istiqomah MalindaAffiliation unknown1
Rita FriyaniAffiliation unknown1
Zazatia ZazatiaAffiliation unknown1
Rifal Dwi PutraAffiliation unknown1
Utami Fajar CahyaniAffiliation unknown1
Wahyu Wiguna JanuarAffiliation unknown1
RAHAYU RAHAYUUniversitas Halu Oleo1
Riri Cofantry AnaguswaAffiliation unknown1
Ilham WahyudiAffiliation unknown1
Moria Norberta SiburianAffiliation unknown1
Susi SusantiAffiliation unknown1
Afrizal AfrizalAffiliation unknown1
Nurmadia NurmadiaAffiliation unknown1
Dica Lady SilveraAffiliation unknown1
Daniel Siswanto LubisAffiliation unknown1
Nela SafeliaAffiliation unknown1
Putri SamilaAffiliation unknown1
Abdila Rungki PatmalarsihAffiliation unknown1
Fredy OlimsarAffiliation unknown1
Istiana Dwi SariAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.
Original metadata (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>