{"id":"https://openalex.org/W3206825947","doi":"https://doi.org/10.2568/yum.v4i1.985","title":"Pengaruh Implementasi Aplikasi Sistem Keuangan Desa dan Transparansi terhadap Kualitas Laporan Keuangan Pemerintah Desa","display_name":"Pengaruh Implementasi Aplikasi Sistem Keuangan Desa dan Transparansi terhadap Kualitas Laporan Keuangan Pemerintah Desa","publication_year":2021,"publication_date":"2021-08-31","ids":{"openalex":"https://openalex.org/W3206825947","doi":"https://doi.org/10.2568/yum.v4i1.985","mag":"3206825947"},"language":"id","primary_location":{"id":"pmh:oai:ojs.journal.stieamkop.ac.id:article/985","doi":null,"is_oa":true,"landing_page_url":"https://journal.stieamkop.ac.id/index.php/yume/article/view/985","pdf_url":null,"source":{"id":"https://openalex.org/S4306535449","display_name":"YUME : Journal of Management","issn_l":"2614-851X","issn":["2614-851X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.37531/yum.v4i1","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://journal.stieamkop.ac.id/index.php/yume/article/view/985","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5084816050","display_name":"Mahdiah Yusuf Hasliani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405273807","display_name":"Sekolah Tinggi Ilmu Ekonomi Amkop Makassar","ror":"https://ror.org/00gyczj45","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405273807"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Mahdiah Yusuf Hasliani","raw_affiliation_strings":["(Orc ID : https://orcid.org/0000-0003-0155-2555) (Sinta ID : 6675772) STIE Amkop Makassar"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"(Orc ID : https://orcid.org/0000-0003-0155-2555) (Sinta ID : 6675772) STIE Amkop Makassar","institution_ids":["https://openalex.org/I4405273807"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5113981710","display_name":"Marwah Yusuf","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Marwah Yusuf","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.8865,"has_fulltext":false,"cited_by_count":6,"citation_normalized_percentile":{"value":0.95039511,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":97},"biblio":{"volume":"4","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":0.989300012588501,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":0.989300012588501,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.0066999997943639755,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.0010999999940395355,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/village-financial-information-system","display_name":"village financial information system","score":0.7129999995231628},{"id":"https://openalex.org/keywords/financial-transparency","display_name":"financial transparency","score":0.777999997138977},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.8399999737739563},{"id":"https://openalex.org/keywords/village-financial-management","display_name":"village financial management","score":0.6639999747276306},{"id":"https://openalex.org/keywords/village-officials","display_name":"village officials","score":0.3440000116825104}],"concepts":[{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.6741715669631958},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.37611186504364014},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.35260945558547974},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2023950219154358},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0856030285358429}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:ojs.journal.stieamkop.ac.id:article/985","doi":null,"is_oa":true,"landing_page_url":"https://journal.stieamkop.ac.id/index.php/yume/article/view/985","pdf_url":null,"source":{"id":"https://openalex.org/S4306535449","display_name":"YUME : Journal of Management","issn_l":"2614-851X","issn":["2614-851X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.37531/yum.v4i1","raw_type":"info:eu-repo/semantics/article"},{"id":"mag:3206825947","doi":"https://doi.org/10.2568/yum.v4i1.985","is_oa":false,"landing_page_url":"https://journal.stieamkop.ac.id/index.php/yume/article/download/985/602","pdf_url":null,"source":{"id":"https://openalex.org/S4306535449","display_name":"YUME : Journal of Management","issn_l":"2614-851X","issn":["2614-851X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"YUME : Journal of Management","raw_type":null}],"best_oa_location":{"id":"pmh:oai:ojs.journal.stieamkop.ac.id:article/985","doi":null,"is_oa":true,"landing_page_url":"https://journal.stieamkop.ac.id/index.php/yume/article/view/985","pdf_url":null,"source":{"id":"https://openalex.org/S4306535449","display_name":"YUME : Journal of Management","issn_l":"2614-851X","issn":["2614-851X"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.37531/yum.v4i1","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.47620001435279846,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4391614568","https://openalex.org/W7218125739","https://openalex.org/W2982213526","https://openalex.org/W4404611013","https://openalex.org/W4312973231","https://openalex.org/W7117728804","https://openalex.org/W4402651695","https://openalex.org/W7153835131","https://openalex.org/W6991737129","https://openalex.org/W4401241113"],"abstract_inverted_index":{"AbstrakPenelitian":[0],"ini":[1,27],"bertujuan":[2],"untuk":[3],"mengkaji":[4],"dan":[5,13,32,71,98,127,139,147,151,159,171,175],"menguji":[6],"pengaruh":[7],"implementasi":[8,166],"aplikasi":[9,167],"sistem":[10,168],"keuangan":[11,87,169,180],"desa":[12,35,52,63,88,170],"transparansi":[14,172],"terhadap":[15,177],"Kualitas":[16,190],"Laporan":[17,191],"Keuangan":[18,188],"Pemerintah":[19],"Desa":[20],"di":[21,38],"Kecamatan":[22,39],"Curio":[23,221,236],"Kabupaten":[24,41],"Enrekang.":[25,42],"Penelitian":[26],"merupakan":[28],"penelitian":[29,163],"kuantitatif":[30],"deskriptif":[31,146],"melibatkan":[33],"11":[34,233],"yang":[36,53,58,64,67,82],"ada":[37],"Curio,":[40],"Pemilihan":[43],"sampel":[44,55],"menggunakan":[45,116],"metode":[46,117],"purposive":[47,245],"sampling":[48,246],"dengan":[49,66],"kriteria,":[50],"yaitu":[51],"dijadikan":[54],"hanya":[56],"7":[57],"dikarenakan":[59],"jarak":[60],"antara":[61],"kantor":[62],"satu":[65],"lain":[68],"sangat":[69],"jauh":[70],"memiliki":[72],"akses":[73],"jalan":[74],"tidak":[75],"terlalu":[76],"baik.":[77],"Kedua,":[78],"responden":[79,110],"adalah":[80,111],"aparatur":[81],"terlibat":[83],"langsung":[84],"dalam":[85],"pengelolaan":[86],"terdiri":[89],"dari":[90],"Kepala":[91],"Desa,":[92,94,189],"Sekretaris":[93],"Kaur":[95,100,102],"Tata":[96],"Usaha":[97],"Umum,":[99],"Perencanaan,":[101],"Keuangan,":[103,192],"serta":[104],"Bendahara.":[105],"Dengan":[106],"demikian,":[107],"jumlah":[108],"keseluruhan":[109],"42":[112,311],"orang.":[113],"Pengumpulan":[114],"data":[115,143,316,343],"kuesioner.":[118],"Selanjutnya,":[119],"dilakukan":[120],"uji":[121,125,128,130,135,137,140,152,156,160],"instrument":[122,323],"(terdiri":[123,133],"atas":[124,134],"validitas":[126],"reabilitas),":[129],"asumsi":[131],"klasik":[132],"normalitas,":[136],"multikolonieritas,":[138],"heteroskedastisitas),":[141],"analisis":[142,148],"(analisis":[144],"statistik":[145,149],"inferensial),":[150],"hipotesis":[153],"(uji":[154],"parsial,":[155],"koefisien":[157],"determinasi,":[158],"simultan).":[161],"Hasil":[162],"menunjukkan":[164],"bahwa":[165],"berpengaruh":[173],"positif":[174],"signifikan":[176],"kulitas":[178],"laporan":[179],"pemerintah":[181],"desa.":[182],"Kata":[183],"Kunci:":[184],"Implementasi":[185],"Aplikasi":[186],"Sistem":[187],"Dan":[193],"Transparansi.":[194],"AbstractThis":[195],"study":[196],"aims":[197],"to":[198],"examine":[199,201],"and":[200,210,231,263,268,293,302,328,340,348,352,362,377,398],"the":[202,213,249,257,285,305,322,357,363,370,381],"effect":[203],"of":[204,215,291,297,300,308,326,335,359,372,383,389,395],"implementing":[205],"village":[206,261,282,373,384],"financial":[207,283,374,386],"system":[208,375],"applications":[209,376],"transparency":[211,378],"on":[212],"Quality":[214,394],"Village":[216,286,288,390],"Government":[217],"Financial":[218,391,396],"Reports":[219],"in":[220,235,281],"District,":[222,237],"Enrekang":[223,238],"Regency.":[224,239],"This":[225],"research":[226,230],"is":[227,310],"descriptive":[228],"quantitative":[229],"involves":[232],"villages":[234,253],"The":[240,366],"sample":[241],"selection":[242],"used":[243],"a":[244,318],"method":[247],"with":[248],"criteria.":[250],"Only":[251],"seven":[252],"were":[254,314],"sampled":[255],"because":[256],"distance":[258],"between":[259],"one":[260],"office":[262],"another":[264],"was":[265,271],"very":[266],"far,":[267],"road":[269],"access":[270],"not":[272],"too":[273],"good.":[274],"Second,":[275],"respondents":[276,309],"are":[277],"apparatuses":[278],"directly":[279],"involved":[280],"management:":[284],"Head,":[287],"Secretary,":[289],"Head":[290,296,299],"Administration":[292],"General":[294],"Affairs,":[295],"Planning,":[298],"Finance,":[301],"Treasurer.":[303],"Thus,":[304],"total":[306],"number":[307],"people.":[312],"We":[313],"collecting":[315],"using":[317],"questionnaire":[319],"method.":[320],"Furthermore,":[321],"test":[324,333],"(consisting":[325,334],"validity":[327],"reliability":[329],"test),":[330,342],"classical":[331],"assumption":[332],"normality":[336],"test,":[337,339,356,361],"multicollinearity":[338],"heteroscedasticity":[341],"analysis":[344,347],"(descriptive":[345],"statistical":[346,350],"inferential":[349],"analysis),":[351],"hypothesis":[353],"testing":[354],"(partial":[355],"coefficient":[358],"determination":[360],"simultaneous":[364],"test).":[365],"results":[367],"showed":[368],"that":[369],"implementation":[371],"positively":[379],"impacted":[380],"quality":[382],"government":[385],"reports.Keywords:":[387],"Implementation":[388],"System":[392],"Applications,":[393],"Reports,":[397],"Transparency.":[399]},"counts_by_year":[{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2021-10-25T00:00:00"}
