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The Influence of Digitalization of Regional Financial Accounting System and Human Resource Competence on Government Agency Performance Accountability with Quality of Local Government Financial Statement as a Mediating Variable Sri Wahyuni Zanra; Dinda Genta Wicara; Rama Fandrifal
Journal of Digital Business and Management Vol. 5 No. 2 (2026): Journal of Digital Business and Management (On Process)
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/pxh99k90

Abstract

The digitalization of regional financial governance through the Regional Government Information System (SIPD) has become a priority agenda in Indonesia's public financial reform, yet its success also depends on the competence of financial management human resources within each Regional Government Organization (OPD). This study aims to examine the effect of digitalization of regional financial Accounting System and human resource competence on government agency performance accountability, with the quality of local government financial statements as a mediating variable, in OPDs within the Rokan Hilir Regency Government. This study employs a quantitative approach with a causal-associative design. The population consists of financial management employees across all OPDs in Rokan Hilir Regency, with purposive sampling directed at Financial Administration Officers (PPK), treasurers, and accounting/reporting staff. Primary data will be collected through a 1-5 Likert-scale questionnaire and analyzed using Partial Least Square Structural Equation Modeling (SEM-PLS), with mediation tested through Variance Accounted For (VAF) and bootstrapping. This study is expected to provide empirical evidence on the role of accounting system digitalization and HR competence in improving financial statement quality and government performance accountability, and to serve as a policy input for the Rokan Hilir Regency Government in accelerating the digital transformation of regional financial management.
Sosialisasi Produk Berkualitas Dan Proses Sertifikasi Halal Di Kelurahan Sidomulyo Barat Kota Pekanbaru: - Diana Sri Dewi; Nurhayana Nurhayana; Dinda Genta Wicara; Dian Febrina; Putra Budi Ansori; Yulia Harwina; Jeli Nata Liyas; Puspa Gundary
Jurnal Pengabdian Masyarakat Akademisi Vol. 5 No. 1 (2026)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v5i1.1713

Abstract

Tujuan Pengabdian masyarakat ini adalah memberikan penyuluhan untuk memberikan pengetahuan teknis cara membuat brand popular dan proses pengurusan sertifikasi halal mulai dari bahan baku, alat kerja, tempat dan proses produksi agar menhasilkan produk bersih, sehat dan halal pada pada usaha rumahan yang ada di Perum Griya Cemara Aseri Kelurahan Sidomulyo Barat, Kecamatan Tuah Madani. Target minimal kegiatan adalah mampu menambah pengetahuan dan memberi semangat kepada ibu-ibu yang sudah memiliki usaha maupun usaha yang baru akan dirintis. Kegiatan dilaksanakan pada yaitu : Sabtu, 11 Oktober 2025, melalui rapat disepakati tempat dilakukan di Perum Griya Cemara Asri Kelurahan Sidomulyo Barat Kecamatan Tuah Madani Kota Pekanbaru, Riau. Peserta terdiri dari 36 orang ibu-ibu pelaku usaha rumahan. Hasil pengabdian masyarakat ini adalah Pertama, peserta mendapat pengetahuan yang disampaikan narasumber berpengalaman tentang teknis membuat brand popular agar menarik minat pelanggan dan proses pembuatan produk berkualitas mulai dari bahan baku, alat dan prosesnya terlihat jelas bersih dan halal. Kedua, setelah mendapatkan penjelasan maka tergambar tahap tahap mengurus sertifikasi halal (lama pengurusan, biaya dan bahan-bahan yang perlu dipersiapkan).