PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris BUMDes Kec. Kanor, Kab. Bojonegoro)

The objective of this study is to analyze the influence of human resource (HR) competence, the utilization of information technology, and internal control systems on the quality of financial reports of Village-Owned Enterprises (BUMDes) in Kanor District. The method employed is a quantitative approach with a survey design, where data is collected through questionnaires distributed to BUMDes managers who have been operational for at least one year. The sample for this study was taken using purposive sampling, consisting of 10 BUMDes. Data analysis was conducted using descriptive statistical techniques to describe the characteristics of the variables, and multiple regression analysis to test the influence between variables. The results indicate that HR competence and internal control systems significantly affect the quality of financial reports, while the utilization of information technology shows no significant impact. These findings indicate the need for enhanced training for BUMDes managers and the strengthening of internal control systems to improve the quality of financial reports. This research is expected to contribute to local government stakeholders in making more effective policies related to the management of BUMDes, as well as to encourage increased transparency and accountability in financial reporting.