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Journal : Movere Journal

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Pengaruh Kompetensi SDM dan Sistem Informasi Akuntansi terhadap Kinerja Keuangan Organisasi Basri; Hamris, Saddiya; Martang, Martang; Bhayangkari, Aprisda Kemala
Movere Journal Vol. 8 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v8i1.750

Abstract

The This study aims to analyze the influence of human resource (HR) competencies on organizational financial performance both directly and indirectly through the Accounting Information System (SIA) at the Gowa Regency DPRD Secretariat Office. This study uses a quantitative approach with a survey method. Data was collected through the distribution of questionnaires to 45 respondents who are apparatus involved in the organization's financial management. Data analysis was carried out using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the help of SmartPLS 3 software. The results of the study show that human resource competence has a positive and significant effect on the financial performance of the organization. In addition, human resource competence also has a positive and significant effect on the Accounting Information System. Furthermore, the Accounting Information System has been proven to have a positive and significant effect on the financial performance of the organization. The results of the indirect influence test show that the Accounting Information System is able to mediate the influence of human resource competencies on the organization's financial performance. These findings indicate that improving the competence of the apparatus, especially in terms of knowledge, skills, and work attitudes, is very important in supporting the implementation of an effective Accounting Information System to improve the financial performance of the organization. This research provides practical implications for managers of public sector organizations to focus policies on developing human resource competencies and strengthening accounting information systems in an integrated manner to realize transparent and accountable financial management
Co-Authors Abd. Majid Abdul Hakim, Hary Abdul Rahim Abdullah Adiasih, Ning Agus Maimun Ahmad Sonhadji, Ahmad Aisah, Laras Akhsan, Fitriana Akmal, Muh. ALIMUDIN Amelia, Vira Andi Febriana Tamrin Anna Ashrawi Suhartini Anwar Ariadin Aries Maulana Aris As'ad, Muhammad Asharif Suleman, Muh. Astuti, Trihaningsih Puji Atkiyan, Fahrul Hudatil Augusting Caparanga Camo Ayu Annisa Ayumar, Andi Ayuningtyas Eka Putri Azizul, Aziezul Hakiem Baihaqi, M. A Sahal Bando, Nurjannah Basikin Basikin Bhayangkari, Aprisda Kemala Chahyono, Maman Choiriyah, Lilik Cut Nya’dhin Dahniar Dian Adriana Amri Elly Rumengan Emmi Azis Endah Rantau Itasari, Endah Etty Sri Wahyuni fanani, zainuddin Fitriani Fuady Hairul, Moh. Azwar Hamka Hamris, Saddiya Hamzah Tasa Handayani, Nurul Fauziah Harvy Arens Tutuhatunewa Hasnani Hastuti Herianti Heriyanti Herlina Hulkin, M. Hulkin, Muhammad Idayanti, Zulfi Ilham Syam Ilyas, Halmina Ina Resratu Fordatkosu Indah Wahyuni Indarwati , Retno Irmayani, Naim Ismunandar Wahyu Kindang Isnayanti Jufri Jufri Jufri, Nurhikmah Itsnaini JUSPANINGSIH Jusu , La Jusu, La Karimah, Via Haiyun Kasma, Andi Yulia Kasmira Kurniawati, Tya Wahyun La Jusu La Ode Donis Laily, Eka Isranil Lenni Agus Linda, Linda Lestari Loso Judijanto Lutfiandini, Cherlys Tin M. Akbar M. Hulkin Madi Martang, Martang Mercy Reyne Marlina Tirayoh Misbahuddin Asaad Mohammad Syaiful Anwar Muh. Asharif Suleman Muh. Farid Muh. Hatta Muhamad Ridwan Muhammad Fadhil Muhammad Fadhil Muhammad Hatta Muhammad Reissyaf Muhammad Sahlan Zamaa Muhammad Yany Muhammad Zainul Arifin Mustamin, Kamaruddin Nainggolan, Elfrida Nugrahanto, Muhamad Rafly Bagus Nur Sakinah Nurlela Petra Saragih Nurmalaningsih, Ucik Nursodik Nurul Dwi Ayu Pamulang, Yunus Podungge, Mariaty Prasasti, Riska Rahman Selfara Raju Ramadhan, Faris Ramadhani, Muhammad Akbar Ramadhanty, Dhian Ramar, Aldila Rammang, Sisilia Renaldi M Renaldi M Resny Mulyani Resubun, Clara Cassandra Rezsky Al-Muttaqin. S, La Ode Muh Riamila Rinawati Rombe, Aneke A Linda Ross Anna Sa'diyah, Halimatus Sabrina Sheilla Shafira Sandi Sari, Mimis Nofita Sembiring, Rinawati Suhrah Sulaiman Suleman, Muh. Asharif Suras, Andi Ainul Tamaulina Br. Sembiring Tarigan, Almina Rospitaria TARNO Tri Fira Yuniza Trikoesoemaningtyas Wa Ode Fitriyani H.S wahab, masyitah WAHYUNI Wau, Taosige Widiastuti, Ria Yusfita Yusuf Yusuf, Mochamad Irfan Zulfi Idayanti ⁠Muh. Asharif Suleman