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All Journal Journal La Bisecoman
Achmad, Anatas
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Economics, Econometrics & Finance

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The Influence of Human Resource Competencies, Internal Control Systems, and Service Innovation on Financial Performance : JEL Classification: M12, M42, O31, G30, L25 Achmad, Anatas; Yunus, Mujahid; Suyuthi, Nurmadhani Fitri
Journal La Bisecoman Vol. 7 No. 5 (2026): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v7i5.5125

Abstract

This study aims to analyse the influence of human resource (HR) competence, internal control systems, and service innovation on the financial performance of PT Pelindo Jasa Maritim Region 4. The research employed a quantitative approach by distributing questionnaires to 53 respondents consisting of management, finance, and operational staff across five operational areas of PT Pelindo Region 4. The data were analysed using multiple linear regression. The findings indicate that HR competence has a positive effect on financial performance, particularly in the understanding of accounting standards and the preparation of transparent financial reports, although the aspect of providing strategic financial recommendations still requires improvement. Internal control systems significantly affect financial performance, with strengths in task distribution, written policies, and financial supervision, while routine evaluations and error detection remain weak. Service innovation positively affects financial performance through the utilization of digital technology, although consistency in following up on customer feedback needs to be strengthened. Overall, the company’s financial performance is categorized as good to very good, with its main strength in asset optimization, while budget efficiency remains a challenge.
Co-Authors Nurmadhani Fitri Suyuthi Yunus, Mujahid