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All Journal Semantik Jurnal Sains dan Teknologi Proceeding SENDI_U Indikator: Jurnal Ilmiah Manajemen & Bisnis Jurnal SOLMA EBSJ AKTSAR: Jurnal Akuntansi Syariah Journal of Dedicators Community Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Revenue : Jurnal Ilmiah Akuntansi Bulletin of Community Engagement Muria Jurnal Layanan Masyarakat Abdimas Altruis: Jurnal Pengabdian Kepada Masyarakat J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI JAB (Jurnal Akuntansi dan Bisnis) Buletin Abdi Masyarakat (BAM) JAPI: Jurnal Akses Pengabdian Indonesia Journal of Public Accounting (JPA) Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Kajian Akuntansi J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Nafi’ Inayati Zahro
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Journal : Jurnal Ekonomi, Manajemen, Akuntansi

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Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kompetensi Aparatur Pemerintah, Pemanfaatan Teknologi Informasi dan Kapasitas Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan dengan Sistem Pengendalian Internal Sebagai Variabel Moderasi : (Organisasi Perangkat Daerah di Kota Kudus) Durotul Khumairoh; Nafi’ Inayati Zahro; Dennyca Hendriyanto N
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3403

Abstract

The aim of this research is to test and analyze the influence of the implementation of a regional financial accounting system, the competence of government officials, the use of information technology and human resource capacity on the quality of financial reports with an internal control system as a moderating variable in regional apparatus organizations in Kudus City. The population in this study was all regional officials in Kudus City, while the sample in this study was 132 respondents who were selected using purposive sampling techniques. This research uses data analysis in the form of research instrument tests, descriptive statistical analysis and moderated regression analysis (MRA). Based on the research results, it was found that the implementation of regional financial accounting systems, the competence of government officials, the use of information technology and human resource capacity have a positive effect on the quality of financial reports. The internal control system is unable to moderate the influence of the implementation of regional financial accounting systems, the competence of government officials and human resource capacity on the quality of reports, while the internal control system is able to moderate the influence of the use of information technology on the quality of financial reports.
Co-Authors - Supriyono Afifi, Zaenal Alfiyani Nur Hidayanti Annisya Lutfi Septanti Arief Susanto Budi Cahyo Wibowo Dennyca Hendriyanto N Diah Ayu Susanti Diah Kurniati Dina Widiani Durotul Khumairoh Fatma Siti Kholifah Febra Robiyanto Fu'adah, Khurriyatul Handayani, Retno Tri Handayani, Tri Retno Helmalia Puteri Hidayat, Anggit Yunianto Huwaida, Luluk Khansa Istikharoh Istikharoh Izza Ashsifa Izza, Izza Ashsifa Jayanti Putri Purwaningrum Kertati Sumekar Kesara, Rinaldi Kusumodestoni, Raden Hadapiningradja Muhammad Teguh Kuncoro Nabila, Nabila Destri Audrysandi Noor Latifah Putri Purwaningrum, Jayanti Ratri Rachmawati Riawan Yudi Purwoko Rina Fiati Solekhan Solekhan Solly Aryza Suci Lestari Susanti, Diah Ayu Sutono Sutono Sutono Sutono, Sugoro Bhakti Tengku Riza Zarzani N Tristianto, Tristianto Ulva Rizky Mulyani Widiani, Dina Wisnu Haryo Pramudya Zaenal Afifi