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All Journal Jurnal Ilmiah Akuntansi Kesatuan
Saprudin
Universitas Gorontalo, Indonesia
Economics, Econometrics & Finance

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The Effect of Human Resources, Internal Control Systems, and Information Technology on Local Government Financial Statement Consolidation Saprudin; Febian Junaid; Mohamad Abdul Radjak Masjhur; Julie Abdullah; Nikma Bilondatu
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i3.5313

Abstract

This study is based on the importance of accurate, transparent, and timely consolidated financial reporting in local governments in accordance with public sector accounting regulations in Indonesia, which still face challenges related to human resource competence, internal control systems, and information technology utilization. The objective of this research is to analyze the influence of human resources, internal control systems, and information technology on local government financial statement consolidation, both partially and simultaneously. A quantitative explanatory design was employed using questionnaire data collected from financial management officials, which were analyzed using multiple linear regression. The findings indicate that all three variables have a positive and significant effect on financial statement consolidation, with the internal control system emerging as the most dominant factor, while simultaneously the three variables also show a significant joint influence on the dependent variable. The study concludes that the effectiveness of financial consolidation strongly depends on the integration of competent human resources, strong internal control mechanisms, and effective information technology utilization. The implication of this study is that local governments need to enhance human resource competencies, strengthen internal control systems, and optimize information technology usage to improve the quality of consolidated financial reporting.
Regional Fiscal Health: An Evaluation of the Financial Performance of Gorontalo Regency Wahyudin Hasan; Susanti Abd Mutalib; Zubaidah Rahman; Julie Abdullah; Saprudin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3853

Abstract

Regional autonomy through fiscal decentralization is expected to strengthen local government capacity in managing resources independently. However, many regions remain highly dependent on central transfers, making the evaluation of fiscal performance crucial to measure independence, efficiency, and effectiveness in financial management. This study aims to evaluate the fiscal health of the Gorontalo Regency Government through an analysis of financial performance over the period 2018–2023. The research employs a descriptive quantitative approach, utilizing secondary data obtained from official government financial reports. The analysis is conducted using three key indicators: the financial independence ratio, the effectiveness ratio of locally-generated revenue, and the financial efficiency ratio. The findings reveal that the financial performance of Gorontalo Regency remains suboptimal. The financial independence ratio indicates a high level of dependence on central government transfers. The average effectiveness ratio of locally-generated revenue is 75.62%, which falls into the category of less effective, while the average financial efficiency ratio of 102.17% indicates inefficient budget utilization. These findings suggest the need for reforms in regional financial management to enhance fiscal independence, as well as the effectiveness and efficiency of budget implementation.
Co-Authors Febian Junaid Julie Abdullah Mohamad Abdul Radjak Masjhur Nikma Bilondatu Susanti Abd Mutalib Wahyudin Hasan Zubaidah Rahman