PENGARUH TINGKAT PENDIDIKAN, KUALITAS PELATIHAN, DAN PENGALAMAN KERJA APARATUR DESA TERHADAP KUALITAS LAPORAN KEUANGAN DESA (STUDI KASUS PADA KECAMATAN AMARASI KABUPATEN KUPANG)

  • Fransiskus N. Naiola Politeknik Negeri Kupang
  • Wilsna Rupilu Politeknik Negeri Kupang
  • Agusta Amanda Wulandari Politeknik Negeri Kupang
  • Tiffany N. P. Gah Politeknik Negeri Kupang

Abstract

The purpose of this study was to determine the effect of education level, training quality, and work
experience of village officials on the quality of village financial report. The research method used is
quantitative research methods. This research is a census research, where the population is all village
officials who work in the village office in the District of Amarasi, Kupang Regency, and the sample used
is 40 respondents. The data used are primary data and data collection is done through a questionnaire.
For the data analysis method using multiple linear regression. From the results of this study it can be
concluded that the level of education has no effect on the quality of village financial reports. Meanwhile,
the quality of training and work experience have an effect on the quality of village financial reports. The
variable that has the highest t-count value is the work experience variable. This means that the quality
of village financial reports is more driven by the work experience of each village apparatus. The
suggestion that can be given from this research is that it is hoped that the Village Heads in Amarasi
Subdistrict, Kupang Regency should pay more attention to the level of education, quality of training,
and work experience because this will affect the quality of village financial reports.

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Author Biographies

Fransiskus N. Naiola, Politeknik Negeri Kupang

Jurusan Akuntansi

Wilsna Rupilu, Politeknik Negeri Kupang

Jurusan Akuntansi

Agusta Amanda Wulandari, Politeknik Negeri Kupang

Jurusan Akuntansi

Tiffany N. P. Gah, Politeknik Negeri Kupang

Jurusan Akuntansi

Published
2023-01-26
How to Cite
NAIOLA, Fransiskus N. et al. PENGARUH TINGKAT PENDIDIKAN, KUALITAS PELATIHAN, DAN PENGALAMAN KERJA APARATUR DESA TERHADAP KUALITAS LAPORAN KEUANGAN DESA (STUDI KASUS PADA KECAMATAN AMARASI KABUPATEN KUPANG). JAKA - Jurnal Jurusan Akuntasi, [S.l.], v. 5, n. 2, p. 10-18, jan. 2023. ISSN 2528-0651. Available at: <http://jurnal.pnk.ac.id/index.php/jaka/article/view/979>. Date accessed: 30 apr. 2024.