PENGARUH KOMPENTENSI APARATUR DESA SISTEM PENGENDALIAN INTERNAL DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DESA DI KABUPATEN KUNINGAN

Abstract

Abstract:
This study aims to analyze the influence of village officialsâ competence, internal control systems, and
the use of information technology on the quality of village financial reports in Kuningan Regency. Using
a qualitative interpretative approach, data were collected through interviews, observations, and
documentation. The results show that officialsâ competence is the dominant factor influencing report
reliability. Internal control systems support accountability but are not yet fully effective, while the use
of Siskeudes improves efficiency though constrained by human and infrastructure limitations. The study
concludes that enhancing report quality requires synergy between competence, internal control, and
effective technology use.