THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS ON THE QUALITY OF VILLAGE FINANCIAL STATEMENTS: EVIDENCE FROM VILLAGE GOVERNMENTS IN TALUN DISTRICT CIREBON REGENCY

Authors

  • Surono Surono Muhammadiyah University of Cirebon, Indonesia
  • Muzayyanah Muzayyanah Muhammadiyah University of Cirebon, Indonesia
  • Sri Muflikah Kurniarti Muhammadiyah University of Cirebon, Indonesia

DOI:

https://doi.org/10.31959/jm.v15i3.3973

Abstract

Introduction: Village financial management plays a vital role in promoting transparency, accountability, and good governance at the local level. However, various challenges related to financial accountability and reporting quality remain evident in village administrations. This study aims to examine the effect of Government Accounting Standards (Standar Akuntansi Pemerintahan/SAP) implementation on the quality of village financial statements in Talun District, Cirebon Regency.
Methods: This research employed a quantitative approach using primary data collected through questionnaires distributed to village officials directly involved in financial management. The study population consisted of 55 village officials from eleven villages in Talun District, Cirebon Regency, comprising village heads, village secretaries, financial officers, planning officers, and administrative officers. Since the entire population was included in the study, a census (total sampling) technique was employed, resulting in 55 respondents. The respondents were directly involved in village financial management and financial reporting. Data were analyzed using IBM SPSS Statistics simple linear regression analysis, while hypothesis testing was conducted using the partial t-test.
Results: The findings reveal that the implementation of Government Accounting Standards has a positive and statistically significant effect on the quality of village financial statements, as indicated by a calculated t-value of 2.355, which exceeds the critical t-value of 2.00404, and a significance value of 0.022, which is below the 0.05 threshold. These results indicate that better implementation of SAP contributes to improving the relevance, reliability, comparability, and understandability of financial reports. Therefore, strengthening the implementation of Government Accounting Standards is essential to enhance financial accountability and support good governance practices at the village level.

Keywords: Financial Statement Quality, Government Accounting Standards

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Published

2026-08-29

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Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

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