The purpose of this study is to test and prove empirically the influence of human resources, internal control systems, and the effectiveness of the implementation of the village financial system (SISKEUDES) on the quality of village financial reports. There are several problems regarding the quality of village financial reports, such as accusations that villages often commit corruption and the weakness of the village financial reports. The object of research in this study were villages in Bantul Regency. The study sample was 43 villages. The target of the respondents in this study were village heads, village secretaries, or financial staff. This study uses a quantitative method with primary data collection, namely using a questionnaire. Sampling by purposive sampling. The application used to process data is SPSS v.15. The regression model used is multiple linear regression analysis because more than one independent variable is used. This shows that human resources do not affect the quality of village financial reports.The internal control system has a positive effect on the quality of village financial reports. The effectiveness of the implementation of the village financial system financial system (SISKEUDES) has a positive effect on the quality of village financial reports.