PENGARUH PENERAPAN APLIKASI CASH MANAGEMENT SYSTEM TERHADAP PENYAJIAN LAPORAN KEUANGAN, SISTEM PENGENDALIAN INTERNAL DAN PENGELOLAAN KEUANGAN DESA

Abstract

The purpose of this study was to analyze the effect of the cash management system
application and the presentation of financial reports on village financial management
with the internal control system as a mediating variable in West Sumbawa Regency.
This research is a quantitative research, with data analysis using an associative or
relational approach. The sample used in this study was village officials in West
Sumbawa Regency, totaling 114 people. The validity test and reliability test carried
out in this study used a data analysis method known as Partial Least Square (PLS).
PLS is an equation that belongs to the field of Structural Equation Modeling (SEM).
The results showed that the application of the cash management system had a
positive and significant effect on the presentation of financial statements with a t-
statistic value of 26.389 greater than t-table, a positive and significant effect on the
internal control system with a t-statistic value of 19.884 greater from the t-table which
is 1.65, and has a positive and significant effect on village financial management with
a t-statistical value of 22.790 greater than 1.65. Based on the previous discussion, it
can be concluded that the better the implementation of the cash management system in the villages of West Sumbawa Regency, the better the presentation of financial
reports, internal control systems, and village financial management in West Sumbawa
Regency.