The Correlation Between Human Resources, Information Technology Utilization, And Transparent And Accountable Financial Management: A Survey Of All Villages In Nanggulan Sub-District – Kulon Progo District -– Special Region Of Yogyakarta

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the accrual based government accounting standards as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

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ENGARUH KAPASITAS SUMBERDAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN VARIABEL INTERVENING SISTEM PENGENDALIAN INTERN PEMERINTAH Studi pada Satuan Kerja Perangkat Daerah Kota Cirebon

Jurnal REKSA Rekayasa Keuangan Syariah dan Audit ◽

10.12928/j.reksa.v3i2.32 ◽

2018 ◽

Vol 3 (2) ◽

pp. 150

Author(s):

Deasy Hary Rahman Puspita ◽

Dewi Amalia

Keyword(s):

Information Technology ◽

Local Government ◽

Human Resources ◽

Financial Reporting ◽

Internal Control ◽

Research Use ◽

Technology Utilization ◽

Main Requirement ◽

Independent Variable

he quality of local government financial reporting is influenced by several factors: human resources capacity, information technology utilization, and system of government internal control. Independent variable in this research are human resources capacity, information technology utilization, and system of government internal control as intervening variable, and quality of local government financial reporting as dependent variable. Respondents on this research are SKPD’s accounting departement in Cirebon. This research use purposive sampling with 84 respondents. The result found that human resources capacity have influence toward quality of local government financial reporting, while information technology utilization, and system of government internal control have not influence toward quality of local government financial reporting. The human resources capacity and information technology utilization have influence toward system of government internal control. The main requirement testing intervening variable is a variable system of government internal control have influence toward quality of local government financial reporting. The results showed tha system of government internal control have no influence toward quality of local government financial reporting.

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Effect of Human Resource Competencies, Information Technology and Internal Control Systems on Good Governance and Local Government Financial Management Performance

IRA-International Journal of Management & Social Sciences (ISSN 2455-2267) ◽

10.21013/jmss.v8.n1.p4 ◽

2017 ◽

Vol 8 (1) ◽

pp. 31

Author(s):

Nurmiati Irvan ◽

Abdul Rahman Mus ◽

Muhammad Su'un ◽

Mukhlis Sufri

Keyword(s):

Information Technology ◽

Control System ◽

Local Government ◽

Human Resources ◽

Control Systems ◽

Internal Control ◽

Financial Management ◽

Good Governance ◽

Management Performance ◽

Internal Control System

This study aimed to analyze the effect of human resource competencies, information technology and internal control systems on good governance and local government financial management performance in the Indonesian local government (Pangkep South Sulawesi). Research conducted on civil servants working on 49 local work units (SKPD) by setting a sample of 245 respondents. Data were analyzed using Structural Equation Model (SEM) supporting through Analysis of Moment Structures (AMOS) Ver. 21. The results showed that the human resources competencies and internal control system have a positive and a significant effect on good governance. Information technology has positive but not significant effect on good governance. A human resources competency, internal control system and good governance have<strong> </strong>positive and significant effect on the financial management performance. Information technology has insignificant effect on financial management performance: The Mediating role of good governance.

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DUKUNGAN MANAJEMEN PUNCAK SEBAGAI PEMODERASI PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN TEKNOLOGI INFORMASI PADA IMPLEMENTASI SIPKD DI PEMERINTAH KOTA DENPASAR

E-Jurnal Ekonomi dan Bisnis Universitas Udayana ◽

10.24843/eeb.2017.v06.i07.p08 ◽

2017 ◽

pp. 2819

Author(s):

Sang Ayu Nyoman Trisna Dewi ◽

Dewa Nyoman Badera

Keyword(s):

Information Technology ◽

Information System ◽

Regression Analysis ◽

Human Resources ◽

Management Information System ◽

Financial Management ◽

Good Governance ◽

Survey Method ◽

Management Support ◽

Management Information

Information technology has become a major part of an organization. To realize good governance, one of which can be done by continuing to make improvements in the area of ??financial management and implement applications Fiscal Management Information System (SIPKD). The success of this application is not separated from the quality of human resources, information technology and management support. This research was conducted using a survey method with questionnaire technique. The population in this research were 166 respondents, consisting of employees of the finance department and agency heads in Denpasar government as much as 70 respondents with a purposive sampling techniques and models of multiple regression analysis and regression analysis moderation. The result is the capacity of human resources and information technology has positive effect on the implementation of financial management information system. Top management support strengthening the influence of human resource capacity and the implementation of information technology in government SIPKD Denpasar.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PADA PEMERINTAH KOTA MEDAN

Jurnal Manajemen dan Bisnis ◽

10.54367/jmb.v14i2.89 ◽

2014 ◽

pp. 18-34

Author(s):

Amran Manurung ◽

Sinarihati Fau

Keyword(s):

Information Technology ◽

Human Resources ◽

Internal Control ◽

Financial Management ◽

Government Regulation ◽

City Government ◽

Financial Statement ◽

Regional Government ◽

The Government

The purpose of this research is to know the factors effect the quality of financial statement information on city government Medan. Based on the government regulation number 71 of 2010, the quality of financial statement information of central and regional government must fulfill qualitative characteristic. The factors are researched such as the competency of human resources, the system of internal contol, and the use of information technology The collecting data are done by giving questioner to 40 respondents which are SKPD staff.at the agency of regional financial management on city government Medan. All questioners are returned completely. The data are analized by using SPSS. The result of this research showed that significant value > 0,05 and it can be concluded that the variable of human resources did not have significant effect to the quality of financial statement information. And the significant value < 0,05 and it can be concluded that the system of internal control and the use of information technology has significant effect to the quality of financial statement. Based on F-test, the significant value < 0,05 and F-count > F-table and can be concluded that the variable of human resourses, the system of internal control and the use of information technology has positive effect simultenously to the quality of financial statement.

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DETERMINAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH PEMERINTAH PROVINSI PAPUA

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) ◽

10.52062/keuda.v3i1.710 ◽

2018 ◽

Vol 3 (1) ◽

Author(s):

Asrida Asrida ◽

Meinarni Asnawi ◽

Syaikhul Falah

Keyword(s):

Information Technology ◽

Data Collection ◽

Human Resources ◽

Financial Management ◽

Sampling Method ◽

External Pressure ◽

Financial Report ◽

Purposive Sampling ◽

The Impact

The purpose of this research is to examine and analyze the impact of the human resources quality, utilization of information technology, external pressure and presentation of financial report over the accountability of regional financial management the Papua province government. Sample taken from 47 regional working unit organisation (OPD), 2 person from each, total 94 respondents. Sampling method used is purposive sampling. The data collection was done with the direct survey while hypotheses tested empirically use path analisys. The results of this study explained that human resources quality, utilization of information technology, and external pressure directly influence to presentation of OPD’s financial report. Keywords: human resources quality, the use of information technology, external pressure, the presentation of the financial report, accountability

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Pemanfaatan Teknologi di Kelurahan Kubu Gadang Kota Payakumbuh sebagai Sarana Informasi, Peningkatan Sumber Daya Manusia, dan Pertumbuhan Ekonomi bagi Pelaku Usaha Mikro Kecil Menegah (UMKM)

INTECOMS Journal of Information Technology and Computer Science ◽

10.31539/intecoms.v2i2.937 ◽

2019 ◽

Vol 2 (2) ◽

pp. 84-90

Author(s):

Irohito Nozomi ◽

Cendra Wadisman

Keyword(s):

Economic Growth ◽

Information Technology ◽

Human Resources ◽

Human Resource Development ◽

Small And Medium Enterprises ◽

Business Sector ◽

Technology Utilization ◽

Equal Distribution ◽

Urban Village ◽

Medium Enterprises

In the current 4.0 era, which is happening in the current technology, it can be said to have almost reached a satisfactory level. Where these developments are very influential in all fields, as now information technology has also been applied in various aspects ranging from human resource development and the development of micro small and medium enterprises (MSMEs). All levels are provided with the ease of existing progress. However, the use of information technology has not been felt in all regions, resulting in gaps in human resources in each region and hampering the rate of economic growth, especially in the micro small and medium business sector. For this reason, it is necessary to have equal distribution of information technology utilization so that it can improve HR and encourage the growth of MSMEs. The purpose of this study is that the use of information technology can improve human resources and strengthen the economy of the community from the MSME sector, especially in Kubu Gadang Urban Village, Payakumbuh. Keywords: Information Technology, Human Resources, SMEs.

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Effect of Human Resource Competencies, Information Technology and Internal Control Systems on Good Governance and Local Government Financial Management Performance

10.31227/osf.io/njzsy ◽

2017 ◽

Author(s):

Nurmiati Irvan ◽

Abdul Rahman Mus ◽

Muhammad Su'un ◽

Mukhlis Sufri

Keyword(s):

Information Technology ◽

Control System ◽

Local Government ◽

Human Resources ◽

Control Systems ◽

Internal Control ◽

Financial Management ◽

Good Governance ◽

Management Performance ◽

Internal Control System

This study aimed to analyze the effect of human resource competencies, information technology and internal control systems on good governance and local government financial management performance in the Indonesian local government (Pangkep South Sulawesi). Research conducted on civil servants working on 49 local work units (SKPD) by setting a sample of 245 respondents. Data were analyzed using Structural Equation Model (SEM) supporting through Analysis of Moment Structures (AMOS) Ver. 21. The results showed that the human resources competencies and internal control system have a positive and a significant effect on good governance. Information technology has positive but not significant effect on good governance. A human resources competency, internal control system and good governance have positive and significant effect on the financial management performance. Information technology has insignificant effect on financial management performance: The Mediating role of good governance

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Analysis of Factors Affecting the Value of Local Government Financial Reporting Information

UPI YPTK Journal of Business and Economics ◽

10.35134/jbe.v6i1.13 ◽

2021 ◽

Vol 6 (1) ◽

pp. 13-19

Author(s):

Okta Sandria ◽

Elfiswandi ◽

Yamasitha

Keyword(s):

Information Technology ◽

Local Government ◽

Human Resources ◽

Financial Reporting ◽

Significant Relationship ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Technology Utilization

This study aims to analyze the effect of the quality of human resources on the reliability and timeliness of local government financial reporting in Suliki sub-district and the effect of information technology utilization variables on the reliability and timeliness of local government financial reporting in Suliki sub-district. The data used in this study is primary data consisting of 46 samples. This research uses Multiple Linear Regression Analysis method. The results of the analysis show that the variable quality of human resources has a positive significant relationship to the reliability and timeliness of local government financial reporting in Suliki district, the variable of information technology utilization has a positive significant relationship to the reliability and timeliness of local government financial reporting in Suliki district and simultaneously variable independent has a significant positive effect on the dependent variable. This can be seen from the coefficients of each variable and the level of significance.

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