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All Journal Islamic Economics and Finance Journal
Khairatil Mar'ah
Universitas Muhammadiyah Makassar, Indonesia
Economics, Econometrics & Finance

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Kualitas Informasi Akuntansi dan Kompetensi Pegawai terhadap Kinerja Pengelolaan Keuangan Khairatil Mar'ah; Samsul Rizal; Ainun Arizah; Mira
Jurnal Ekonomi Islam Vol 5 No 1 (2026): February 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i1.365

Abstract

This study aims to determine the effect of Accounting Information Quality (AIQ) and Employee Competence (EC) on Financial Management Performance (FMP). This study applied a quantitative approach. Data were collected using a Likert scale 1-5 questionnaire from 48 employee respondents at BPKD Gowa Regency (saturation sampling) and analyzed using SmartPLS Version 4.1.1.4. Results showed AIQ has a positive and insignificant effect on FMP (β=0,154, p>0,05). EC has a positive and significant effect on FMP (β = 0,706, p < 0,05). These findings emphasize that although the availability of accounting information has the potential to support financial management, in reality its utilization is not yet optimal in daily operational activities. Employee Competence, which is a crucial element, is capable of driving maximum financial management performance.
Co-Authors Ainun Arizah Mira Samsul Rizal