The Effect of Village Financial System Application on Village Financial Report Accountability with Human Resources Competence as a Moderating Variable

Based on information from financial reports, it is possible to assess how effectively officials spend financial resources to achieve the strategic goals of village development. This study aims to analyze the effect of village financial system application on the village's financial report accountability with human resources competence as a moderating variable. The sample of this study is 115 respondents from 21 villages, namely representatives of village authorities in Bayung Lenchir District, Musi Banyuasin Regency, South Sumatra Province. This study used primary and secondary data. Primary data were obtained directly from the sampled respondents. Data was collected by filling out a questionnaire containing a list of structured questions addressed to respondents. The secondary data was obtained from books and scientific journals on the topic of the study. The analytical methods used include validity test, reliability test, classical assumption test including normality test and heteroscedasticity test, hypothesis test using simple regression method and coefficient of determination. According to the results of the study, it was found that the village financial system application and the competence of human resources have a significant positive effect on the accountability of the village financial report. At the same time, the competence of human resources as a moderating variable increases the influence of the village financial system application on the accountability of the village financial report. Thus, improving the competence of human resources involved in management is a significant factor in optimizing the use of the rural financial system to increase the accountability of rural financial reports.