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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Economics, Business, & Accountancy Ventura Indonesian Journal of Business and Entrepreneurship (IJBE) Scientific Journal of Informatics Akuisisi : Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Indonesian Journal of Information System Jurnal Sisfokom (Sistem Informasi dan Komputer) International Journal of Supply Chain Management Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi Global Masa Kini Journal of Accounting Auditing and Business Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Healthy Journal JRABA Studi Akuntansi, Keuangan, dan Manajemen Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) e-Jurnal Apresiasi Ekonomi IIJSE Jurnal Akuntansi
Hamzah Ritchi
Department Of Accounting, Faculty Of Economics And Business, Universitas Padjadjaran
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Effectiveness of Regional Financial Management: The Role of Information Quality and Human Resources Competence Muhammad Ilham Ismail; Hamzah Ritchi; Zaldy Adrianto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6445

Abstract

The purpose of this study was to determine the effect of information quality and human resource competence on the effectiveness of regional financial management in regional apparatus organizations in Sumedang Regency. This study uses an explanatory quantitative method. Respondents in this study were financial management employees in 54 regional apparatus organizations, totaling 108 people. The instrument in this study was a questionnaire. Data analysis using SEM-PLS. The results obtained were a positive and significant effect of information quality and human resource competence on the effectiveness of regional financial management in regional apparatus organizations in Sumedang Regency. This study will increase our understanding of the concept of good governance in Indonesia, to increase transparency, accountability, and effectiveness, especially in regional financial management.
Optimalisasi Pengukuran Kinerja Pada Dinas Arsip Dan Perpustakaan Kota Bogor Dengan Perancangan Balanced Scorecard Afrita, Aurelia Viana; Ritchi, Hamzah
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 1.B (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

Pengukuran kinerja berbasis Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) yang diterapkan instansi pemerintah sering kali menghadapi kendala dalam penetapan indikator yang relevan. Dinas Arsip dan Perpustakaan Kota Bogor mengalami permasalahan serupa, seperti tidak adanya evaluasi indikator secara berkala, yang berdampak pada nilai SAKIP sebesar 76,73 (BB) pada tahun 2022. Penelitian memiliki tujuan untuk menyusun sistem pengukuran kinerja dengan Balanced Scorecard (BSC) sebagai alternatif yang lebih terintegrasi dan relevan. Penelitian berkiblat pendekatan kualitatif dengan metode studi kasus, melalui wawancara dan dokumentasi. Perancangan BSC mencakup empat perspektif: (1) Pembelajaran dan Pertumbuhan, melalui analisis faktor manusia, sistem, dan prosedur; (2) Proses Bisnis Internal, dengan menelaah tujuan tiap subkegiatan; (3) Keuangan, menyesuaikan peran dinas sebagai organisasi non-profit; serta (4) Pelanggan, dengan fokus pada kepuasan layanan publik. Setiap perspektif dikembangkan melalui formulasi tujuan strategis, indikator kinerja (lead dan lag), target, dan inisiatif. Penelitian merekomendasikan implementasi BSC sebagai alat evaluasi bulanan untuk mendukung penyelenggaraan SAKIP yang lebih optimal.
Co-Authors Ade Laide Debora Adhi Alfian Adhi Alfian Adjeng Kartika Rizkiana Adrianto, Zaldy Afrita, Aurelia Viana Aprilianisa, Wina Arie - Pratama Armin, Magfirah Di’iznania Avianti, Ilya Buana Handoko, Rangga Restu Budiastuti, Evrina Dede Abdul Hasyir Dini Rosdini Dyah Anggraeni Eko Setyanto Endah Sundaning Kinanti Erika Handayani Ersa Wahyuni Fauzi Purwa Nugraha Hidayat, Deni Iqbal Lhutfi Iqbal Lhutfi Irawadi, Cahya Irawan, Andi Ismail, Ahmad Hafiz Ivan Yudianto Kharisma Setiono Larasati Sugianto Latifa, Fatania Legi - Mugiarty Muhammad Ilham Ismail Nanny Dewi Tanzil Noer Fitri Evayanti Norman Syah Putra Prima Yusi Sari Rizal Alfian Rizky Fisa Abadi Rochman Marota Roshi Dwiokta Sofik Handoyo Sugianto, Larasati P.M. Syaifudin, Mohamad uswatun khasanah Vecco Suryahadi Saputro Vina Octaviana Yahya, Bernardo Yosini Deliana Zaldy Adrianto Zaldy Adrianto