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All Journal JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal Bisnis, Manajemen, dan Informatika Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Creative Research Journal Jurnal Samudra Ekonomi dan Bisnis Kajian Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekuilnomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JUKESHUM: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Journal International of Lingua and Technology Journal of Accounting and Finance Management (JAFM) JRAP (Jurnal Riset Akuntansi dan Perpajakan) MIMBAR : Jurnal Sosial dan Pembangunan Kajian Akuntansi
Rima Rachmawati
Universitas Widyatama
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Nursing Public Health Social Sciences Other

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The Impact of Internal Control, Human Resource Competence, and Information System Implementation on Financial Management Effectiveness in Hospitals Kurniasih, Cucu; Rachmawati, Rima
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5082

Abstract

This study aims to analyze the influence of internal control systems, human resource competence, and information technology implementation on the effectiveness of financial management at Bandung District Public Hospitals (RSUD). A quantitative method was applied using a survey approach with questionnaires distributed to 64 respondents, including finance staff, data entry personnel, and system operators. Data processing using multiple linear regression method with the help of SPSS software. The results of the study indicate that the internal control system and HR competency have a significant positive impact on the effectiveness of financial management. In contrast, the implementation of information technology through the Hospital Management Information System (SIMRS) does not show a significant impact. These findings suggest that effective financial management is more strongly influenced by internal control quality and individual capability rather than by the mere presence of information systems. The adjusted R square value of 0.829 indicates that the three independent variables explain 82.9% of the variation in financial management effectiveness. This research highlights the importance of strengthening human resource competence and implementing effective internal control systems in hospital financial management. Furthermore, optimizing the use of information technology is necessary to enhance its contribution to financial performance.
Co-Authors Abdul Halim, Radhi Abu, Janine Acep Komara Afriyani, Fitri Ait Novatiani Amna, Laila Andi Harmoko Arifin Andry Arifian Rachman Arie Fitria Arifian, Andry Barus, Irene Sukma Lestari Cosa, Kenneth Daenuwy, Angela Brenette Deliana Deliana Diana Sari Dini Arwati, Dini Elismayanti Rembe Evi Octavia F. Rodelas, Allan Nicko Firdaus, Rayhan Fryan Sopacua Gunawan, Mochamad Rizqi Hafiizh, Aulia Herawati, Shinta Dewi Irene Sukma Lestari Barus Kumalawati, Nilna Kurniasih, Cucu Laksono Trisnantoro Lelepary, Heppy Leunard Lestari Barus, Irene Sukma Lutfillah, Muhammad Maharjan, Kailie Meita Lukitawati Sujatna Mirna Dianita Mirna Dianita Miyanto, Agus Napitupulu, Ilham Hidayah Nurul Hanifah Prasetyo, Dandy Eko Putri Pereunnika G R. Wedi Rusmawan Kusumah Rachman, Andry Arifian Rachmat Hidayat RACHMAT HIDAYAT Rini Lestari Rudy Lizwaril Sendi Gusnandar Arnan Suhardi Suhardi Tomi Apra Santosa Usmany, Paul Wedi Rusmawan, R. Zani, Benny Novico Zulpikar, Firman