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All Journal Jurnal Manajemen Terapan dan Keuangan UNEJ e-Proceeding Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Abdidas Tangible Journal Balance : Jurnal Akuntansi dan Manajemen Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Governance, Taxation, and Auditing Jurnal Akuntansi Manado (JAIM) Research Horizon IIJSE Equivalent : Journal of Economic, Accounting and Management Accounting Studies and Tax Journal Journal of Accounting and Financial Issue Tadulako Social Science and Humaniora Journal Jurnal Nusa Manajemen JEKAMI: Journal of Accounting Economic and Business Horizon Harmoni Economics: International Journal of Economics and Accounting
Femilia Zahra
Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Tadulako
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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The Influence of Internal Control Systems, Human Resource Competence and Work Motivation on the Quality of Financial Reports (Study of Regional Apparatus Organizations in the City of Palu) Ahmad Rusdiaman; Jurana; Femilia Zahra; Sugianto
Journal JEKAMI Vol. 6 No. 1 (2026): January 2026
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to examine and analyze the partial and simultaneous effects of internal control systems, human resource competence, and work motivation on the quality of financial statements in Regional Apparatus Organizations (OPD) of Palu City. This research employs a quantitative approach using primary data collected through structured questionnaires distributed to 82 respondents from 41 OPDs. The sampling technique used is a saturated sampling method. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25.0. The results indicate that internal control systems, human resource competence, and work motivation have a positive and significant effect on the quality of financial statements, both simultaneously and partially. Human resource competence shows the most dominant influence compared to other variables. These findings suggest that improving the effectiveness of internal control systems, enhancing employee competencies, and strengthening work motivation are essential factors in producing reliable, relevant, and high-quality financial reports in the public sector. This study contributes to the public sector accounting literature by providing empirical evidence on the determinants of financial reporting quality at the local government level. Practically, the findings offer insights for policymakers to strengthen governance, accountability, and transparency in financial management.
IMPLEMENTASI QRIS SEBAGAI STRATEGI DIGITALISASI TRANSAKSI UNTUK MENINGKATKAN EFISIENSI PADA UMKM: STUDI KASUS WARUNG MAKAN NYANYU Andi Nur Ram Shafira; Erwinsyah; Phatra Anggana Djuri; Femilia Zahra
Jurnal Nusa Manajemen Vol. 3 No. 1 (2026): Jurnal Nusa Manajemen Volume 3 Nomor 1 Maret Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jnm.v3i1.324

Abstract

Digital transformation is essential for Micro, Small, and Medium Enterprises (MSMEs) to improve efficiency and competitiveness. The Quick Response Code Indonesian Standard (QRIS), introduced by Bank Indonesia, unifies multiple digital payment codes into a single national standard. This study aims to describe the implementation of QRIS at Warung Makan Nyanyu in Palu City, focusing on efficiency benefits, challenges, and adaptation strategies. A qualitative case study was employed, using semi-structured interviews, direct observation, and transaction documentation. The findings reveal that QRIS enhances transaction speed, provides automatic recording that reduces manual errors, and minimizes risks associated with cash handling. However, challenges include unstable internet connectivity, low digital literacy among some customers, and the burden of the Merchant Discount Rate (MDR). Strategies adopted include providing backup data packages, educating customers, and offering digital payment discounts. The study highlights QRIS as not only a payment tool but also a vital instrument for MSME digital transformation and financial inclusion.
Co-Authors Abda Abda Abdul Kahar Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Adi Pratama, Adi Afdhalia, Nadhira Ahmad Rusdiaman Alif Maulana, Alif Amir, Andi Mattulada Andi Ainil Mufidah Tanra Andi Chairil Furqan Andi Mattulada Andi Nur Ram Shafira Bakry, Mohammad Iqbal Betty Betty betty betty Dewa Made Adi Dharma Dewi Salmita Dg.Masese, Nur Fitriani Zziza Dina Anggraini Elimawaty Rombe Erwinsyah Erwinsyah Erwinsyah ERWINSYAH, E Fadli Mohammad Saleh Fahmi Fikry Karim Furqan, Andi Chairil Husnul Hatimah Ika Pertiwi Putri, Wahyuni Irdinal Arief Jamaluddin Jamaluddin, J Kartika, Aura Dwi Kawile, Tirza Fitriani Masruddin MASRUDDIN, M Megawati, Nani Meldawati, Lucyani Muhammad Bakri Muhammad Din Muhammad Ilham Pakawaru Muhammad Natsir Muhammad Ridwan Muliati Muliati Munawarah Munawarah, Munawarah Mustamin Mustamin Mustamin Nasrun Naida Nurdin, Jurana Phatra Anggana Djuri Rahayu Indriasari Rahma Masdar Roy Irawan Mendi Rudy Usman Sadam, Saddam Fatur Rahman Saleh, Fadli Moh Santi Rahmawaty Selmita Paranoan Shinta Yunita Sari Sudirman Sugianto Suryadi Hadi Thahir, Harifuddin Timang, Katresya Jezyca Totanan, Chalarce William Indra S Mooduto Yuldi Mile