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All Journal MEDIA PETERNAKAN - Journal of Animal Science and Technology Nursing News : Jurnal Ilmiah Keperawatan JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Eksplora Informatika Buletin Ilmiah Nagari Membangun Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Al-Hikmah Jurnal Manajerial Bisnis International Journal of Economic Research and Financial Accounting International Journal of Economics and Management Research
Yudi Yudi
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The Influence Of Internal Control And Information Technology On Financial Report Quality With Human Resource Competence Nur Azizah; Yudi Yudi; Rita Friyani
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.408

Abstract

This study aims to examine the influence of the internal control system and the use of information technology on the quality of the Jambi Provincial Government's financial reports with human resource competency as a moderating variable. The study population was all Regional Apparatus Organizations (OPD) in Jambi Province with a sample of 84 respondents consisting of the Head of Finance Subdivision, Finance Treasurer, and Finance Staff. The research method used a quantitative approach with multiple linear regression analysis and interaction test (Moderated Regression Analysis) with the help of SPSS version 30. The results showed that the internal control system and the use of information technology had an effect on the quality of financial reports. In addition, human resource competency was proven to significantly moderate the relationship between the internal control system and the use of information technology on the quality of financial reports. This indicates that the successful implementation of the internal control system and information technology is highly dependent on the level of human resource competency in managing and operating both. This research provides important implications for the Jambi Provincial Government to continue improving internal controls, technology utilization, and human resource competency to enhance the quality of accurate, reliable, and transparent financial reports. Furthermore, it is recommended that future research include additional variables and expand the sample size to obtain more comprehensive results.
The Effect of Related Party Transactions on Company Values with Good Corporate Governance as a Moderating Variable (An Empirical Study of State-Owned Enterprises 2021-2023) Tri Candra Anggraini; Yuliusman Yuliusman; Yudi Yudi
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.411

Abstract

This study aims to 1) Test the significant influence of Related Party Transactions on Company Value in State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2021-2023 period. 2) Test whether the Good Corporate Governance variable can strengthen or weaken Related Party Transactions on Company Value in State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2021-2023 period. This study uses a quantitative approach with the type of data used being secondary data. The sample used is a state-owned enterprise listed on the IDX and published complete financial reports for the 2021-2023 period. The results obtained are 1) This result can be interpreted that Related Party Transactions reflected by the indicator of the proportion of related party transactions to total assets can directly affect company value reflected by the Tobin's Q indicator. 2) The Good Corporate Governance variable can weaken Related Party Transactions on Company Value in State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2021-2023 period.
The Influence Of Internal Control Systems, Government Size, Information Technology And Human Resources On The Transparency Of Regional Government Financial Management: Study On Organizations Kerinci Regency Regional Apparatus (OPD) Zuska Ega; Yudi Yudi; Yuliusman Yuliusman; Sumarni Sumarni
International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i1.190

Abstract

This research aims to determine the influence of internal control systems, government size, information technology, human resources on the transparency of regional financial management (case study of the Kerinci Regency Regional Apparatus Organization (OP). The population in this study were Civil Servants in 42 OPDs in Kerinci Regency consisting of 42 OPDs. The sample in this study used a saturated sample, namely a sampling technique using the entire population as a research sample consisting of 168 respondents. This research method uses quantitative methods. This research uses primary data obtained from questionnaires distributed to respondents. The research results show that the internal control system has no significant effect on the transparency of regional financial management, while the size of the government has a significant effect on the transparency of regional financial management, while information technology has no significant effect on the transparency of regional financial management and human resources have an effect on the transparency of regional financial management.
The Effect Of Locus Of Control, Budget Emphasis and Budget Participation On Information Asymmetry and Its Impact On Budgetary Slack Emalia Fitri; Wirmie Eka Putra; Yudi Yudi
International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i1.191

Abstract

This research aims to determine the influence of locus of control, budget emphasis and budget participation on the budgetary slack with information asymmetry as an intervening variable in the Regional Apparatus Organization (OPD) of Kerinci Regency. The population in this study includes all Regional Regional Apparatus Organization (OPD) in Kerinci Regency, totaling 42 OPD with respondents taken namely the Head of OPD, OPD Secretary, Finance Section and Program Planning Section. The research sample was selected using saturated sampling, namely a sampling technique using the entire population as a research sample consisting of 168 respondents. This research method uses quantitative methods. This research uses primary data obtained through questionnaires distributed to respondents. The research results show that locus of control has a negative effect on the budgetary slack, while budget emphasis and budget participation have a positive effect on the budgetary slack. locus of control and budget emphasis have a positive effect on information asymmetry, while budget participation has a negative effect on information asymmetry. Information asymmetry is able to mediate the influence of locus of control, budget emphasis and budget participation on the budgetary slack.
Co-Authors Adil Akhyar Aditya Aditya Amri Amir Atti Yudiernawati, Atti B Purwantara Bintang Joice Pakpahan C. Sri Hartati D Sajuthi D Sayuthi Deva Alvina Emalia Fitri J Manansang jurnalpps pps M Agil Mahesa Mahesa Mar Atun Saadah Masrizal Masrizal Nur Azizah Prasetyo, Indra Purba, Nelvitia R Sudarwati Ragil Catur Adi W. Rita Friyani S Mulyono Sumarni Sumarni T L Yusuf T Wresdiyati Tri Candra Anggraini Try Syeftiani Wirmie Eka Putra Y T Hastuti Yuliusman - Zuska Ega