The Effect Of Transparency, Accountability, And Siskeudes On The Management Of Village Financial Reports In Buntu Bedimbar Village, Tanjung Morawa District, Deli Serdang Regency

Abstract

High-quality village financial reporting requires open governance, clear accountability, and adequate information-system support. This study analyzes the effects of transparency, accountability, and the Village Financial System (Siskeudes) on financial report management in Buntu Bedimbar Village, Tanjung Morawa District, Deli Serdang Regency. A causal-associative quantitative design was applied to 45 village officials and institutional members using total sampling. Data were collected through questionnaires, interviews, observation, and documentation and analyzed by multiple linear regression using SPSS 22. The results show that transparency (p=0.138) and accountability (p=0.428) have no significant partial effect, whereas Siskeudes has a positive and significant effect (B=0.824; p<0.001). Jointly, the three variables significantly affect village financial report management (F=28.717; p<0.001), with an Adjusted R² of 0.654. The findings underline the dominant role of optimizing Siskeudes while transparency and accountability remain important governance principles that require continuous strengthening.