The Influence of Human Resource Competence and the Use of Information Technology on the Quality of BUMDES Financial Reports
DOI:
https://doi.org/10.5281/zenodo.13899148Keywords:
Human Resource Competence, Information Technology, Financial ReportsAbstract
This research aims to empirically prove the influence of human resource competence and the use of information technology on the quality of financial reports. The population in this study were all BUMDes supervisors in Lampung province totaling 212 BUMDes units. The sample for this research was 138 people who supervise BUMDes. This research method uses quantitative methods. The data analysis technique for this research uses multiple linear regression analysis and analysis tools using SPSS 25. The results of human resource competency and the use of information technology partially influence the quality of BUMDes finansial.
Downloads
References
Akhmad Syarifudin. (2014). The Influence of HR Competence and the Role of Internal Audit on Quality of Regional Government Financial Reports with the Intervening Variable of the Government's Internal Control System (an empirical study of the Kebumen District Government) Akhmad Syarifudin. Fokus Bisnis Journal, Volume 14, No 02, December 2014, 14(25), 26–44.
Andrianto, E. (2017). The Influence of Human Resource Capacity, Utilization of Technology Information, and Internal Government Control Systems on the Quality of Regional Government Financial Reports with Organizational Commitment as a Moderating Variable (Empirical Study on Work Units P. 1–19.
Animah, Suryantar, AB, & Astuti Widia. (2020). Vol. 5, No. 1, October 2020. Influence
Human Resources Competence and Accounting Information Systems on the Quality of Financial Reports,5(1), 99–109.
Ariska, I., Dasila, RA, & Sari, N. (2023). The Influence of Accounting Information Technology, Competence, and Training on the Quality of BUMDes Financial Reports. jessica,6(2), 1447– 1458.https://doi.org/10.36778/jesya.v6i2.1125
Hainil, SB, & Silvera, DL (2021). The Influence of Human Resource Quality in the Field of Accounting and Internal Control Systems for the Quality of Financial Reports at the Padang Police.Pareto Journal,3(3), 599–616.
Inapty, MAFBA, & Martiningsih, RSP (2016). The Influence of the Implementation of Accounting Standards
Government, Apparatus Competence and the Role of Internal Audit on the Quality of Financial Report Information. Journal of Accounting Science, 9(1), 27–42.
Ishak, P., & Syam, F. (2020). The influence of competence and use of information technology Accounting for the quality of BUMDES financial reports.Journal of Technopreneurship onEconomicsandBusinessReview,1(2),120–130.
https://jtebr.unisan.ac.id/index.php/jtebr/article/view/45%0Ahttps://jtebr.unisan.ac.id/ind ex.php/jtebr/article/download/45/12
Jurnali, T., & Supomo, B. (2002). The Influence of Task-Technology Fit Factors and Utilization of IT on Public Accountant Performance. The Indonesian Journal of Accounting Research, 5(2)
Pradana, AAP, and E. Setiawati. 2018. The Influence of Human Resource Quality, Utilization of Information Technology and Internal Control on the Reliability of Regional Government Financial Reporting. Proceedings, National Seminar & Call For Paper 3, Muhammadiyah University of Ponorogo.
Republic of Indonesia. 2014. Law No. 6 of 2014 concerning Villages
Rixon, DPF (2013). Are Cooperative Principles Reflected in Performance Reporting? A Case Study of an Insurance Cooperative. International Journal of Cooperative Management, 6(2), 76–90
Riyadi, W., Rahmayani, MW, & Ginanjar, Y. (2021). Identify the Quality of Financial Reports Through the Utilization of Information Systems and Understanding of Village-Owned Enterprise Accounting.Accounting Studies, 22 (1), 66–77. https://doi.org/10.29313/ka.v22i1.6782
Siregar, SH (2017). The Influence of Human Resource Capacity, Utilization of Technology Information and Internal Accounting Control on the Quality of Financial Reports of Ministries/Institutions with Organizational Commitment as a Moderating Variable in Work Units in the KPPN Environment Ba. University of North Sumatra.
Toni Fahrozi. (2023). Oops, Lampura BUMDes Management is Considered Unclear, Capital of Rp. 120 millionRemainingRp700 thousand.Radarlampung.Disway.Id. https://radarlampung.disway.id/read/663809/waduh-pengelolaan-bumdes-lampuradimulai-tak-besar-modal-rp-120-juta-sis-rp-700-ribu
Yendrawati, R. (2013). The influence of internal control systems and resource capacity human on the quality of financial report information with external factors as moderating variables.Indonesian Journal of Accounting & Auditing,17(2), 165–174. https://doi.org/10.20885/jaai.vol17.iss2.art7
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Peti Sri Rahayu, Sudrajat Sudrajat, Liza Alvia
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
