Penerapan Standar Akuntansi Pemerintahan Dan Sistem Informasi Keuangan Terhadap Transparansi Pengelolaan Keuangan Desa

Abstract

This study analyzes how Government Accounting Standards (SAP) and the Village Financial Information System (Sistem Informasi Keuangan Desa) affect transparency in village financial reports in Tibawa District. The study uses a 1-5 Likert-scale questionnaire to measure Standar Akuntansi Pemerintahan, Sistem Informasi Keuangan Desa, and transparency. The questionnaire's validity and reliability were tested. The method was quantitative, using multiple linear regression. Data analysis used classical assumption tests, t-test (partial), F-test (simultaneous), and the coefficient of determination (R²). Results show that Standar Akuntansi Pemerintahan and Sistem Informasi Keuangan Desa are positively related but do not significantly affect transparency (t-test: 0.849 and 0.383; F-test: 0.518). The R² value of 0.048 shows their effect is very small. Transparency is influenced more by other factors, such as apparatus competence, commitment, and community participation. This shows that Standar Akuntansi Pemerintahan and Sistem Informasi Keuangan Desa are not optimally implemented or utilized, so they fail to significantly improve transparency.