The purpose of this study is to examine the influence of accounting standards implementation on the accountability of village apparatus performance in Gampong Alue Awee, the influence of financial report quality on the accountability of village apparatus performance and the combined influence of accounting standards implementation and financial report quality on the accountability of village apparatus performance. This study employs a quantitative approach with data analysis methods, utilizing both primary and secondary data sources. The findings indicate that implementing accounting standards has a positive and significant effect on the accountability of village apparatus performance. Meanwhile, the quality of financial reports has a negative effect on the accountability of village apparatus performance. Additionally, implementing accounting standards and the quality of financial reports collectively influence the accountability of village apparatus performance. The results highlight the importance of proper accounting practices and financial reporting quality in enhancing accountability within village governance.
Saifrizal et al. (2025) studied this question.