PENGARUH KOMPETENSI APARAT DESA DAN PENGGUNAAN APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) TERHADAP KUALITAS LAPORAN KEUANGAN DESA (Studi Kasus : Pemerintah Desa di Kecamatan Ngimbang Kabupaten Lamongan)

This study aims to analyze the influence of village officials' competence and the use of the Village Financial System (Siskeudes) application on the quality of village financial reports in Ngimbang District, Lamongan Regency. The method used in this research is a quantitative approach with an associative design. Data were collected through questionnaires distributed to 57 respondents, consisting of village heads and village officials responsible for preparing village financial reports. The data were analyzed using multiple linear regression with the assistance of SPSS software. The results of the study indicate that both the competence of village officials and the use of the Siskeudes application have a positive and significant effect on the quality of village financial reports.