| Issue |
E3S Web Conf.
Volume 706, 2026
3rd International Conference on Environment, Green Technology, and Digital Society (INTERCONNECTS 2025)
|
|
|---|---|---|
| Article Number | 04012 | |
| Number of page(s) | 6 | |
| Section | Social Sciences, Humanities, and Economics | |
| DOI | https://doi.org/10.1051/e3sconf/202670604012 | |
| Published online | 21 April 2026 | |
Driving SDGs Through Better Financial Reporting: The Role of Accounting Information Technology and Internal Control in Village-Owned Enterprises
Universitas Muhammadiyah Magelang, Magelang, Indonesia
* Corresponding author: This email address is being protected from spambots. You need JavaScript enabled to view it.
Abstract
This study aims to analyze the influence of accounting information technology and internal control systems on the financial reporting quality of BUMDes, as well as their implications for achieving the SDGs. Research on financial reporting quality has primarily focused on local government agencies and companies, rather than on BUMDes as hybrid village entities. The study population was all BUMDes in Magelang Regency, with a sample of 72 people involved in the preparation and reporting of BUMDes financial reports. The sampling technique used purposive sampling and data analysis was conducted using multiple linear regression. The results show that Accounting Information Technology and Internal Control Systems have a positive effect on the financial reporting quality of BUMDes. Improved financial report quality encourages transparency and accountability in BUMDes management, which contributes to strengthening village institutions and the economy.
© The Authors, published by EDP Sciences, 2026
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