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All Journal JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Dinamika Pendidikan JEJAK Accounting Analysis Journal Jurnal Abdi Insani Ilomata International Journal of Management Indonesian Journal of Devotion and Empowerment (IJDE) D'edukasi: Jurnal Pengabdian Masyarakat SENTRI: Jurnal Riset Ilmiah Jurnal Akuntansi dan Governance Andalas "Indonesian Journal of Devotion and Empowerment (IJDE) "
Bestari Dwi Handayani
Jurusan Akuntansi FE UNNES
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH PENATAUSAHAAN ASET TETAP, EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN BARANG MILIK DAERAH DENGAN SISTEM INFORMASI MANAJEMEN ASET JEPARA (SIMANJA) SEBAGAI VARIABEL MODERASI: (STUDI EMPIRIS PADA PEMERINTAH KABUPATEN JEPARA) Sindy, Helmalia; Handayani, Bestari Dwi
Jurnal Akuntansi dan Governance Andalas Vol. 6 No. 1 (2025): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v6i1.94

Abstract

This study aims to examine the effect of fixed asset administration, the effect of fixed asset administration, effectiveness of internal control system, and human resource competence on the quality of regional asset report with Jepara Asset Management Information System (SIMANJA) as a moderating variable. The population in this study were all Regional Apparatus Organizations (OPD) in Jepara Regency, namely 42 Regional Apparatus Organizations (OPD). Sampling was carried out using purposive sampling method by distributing questionnaires to 46 respondents. The data analysis technique used multiple linear analysis techniques and Moderated Regression Analysis (MRA) with the help of the IBM SPSS Statistic version 27 program. The results of this study indicate that fixed asset management and human resource competence have a positive effect on the quality of regional asset reports. The effectiveness of the internal control system does not affect the quality of regional asset reports. The Jepara Asset Management Information System (SIMANJA) strengthens the relationship between fixed asset management and human resource competence on the quality of regional asset reports. The Jepara Asset Management Information System (SIMANJA) does not moderate the relationship between the effectiveness of the internal control system on the quality of regional asset reports. This study specifically discusses the quality of the Regional Asset Report (BMD), which is an important part of fixed asset management, but has rarely been the main focus in previous studies. This study also presents novelty by making the Asset Management Information System (SIMANJA) a moderating variable.
Peran Sumber Daya Manusia dalam Memoderasi: Pengaruh Standar Akuntansi Pemerintahan dan Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah Desa Agustian, Akbar; Handayani, Bestari Dwi
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 12 (2025): SENTRI : Jurnal Riset Ilmiah, Desember 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i12.5106

Abstract

his study aims to analyze and understand the extent to which the Government Accounting Standards System (SAP) and internal control affect the quality of village government financial reports, as well as to determine the role of human resources (HR) in moderating the relationship between these variables. This research employs a quantitative approach with an associative research type. The study was conducted in village governments within the Central Java Regency area. The population in this study consists of village government officials directly involved in the village financial management process, such as financial staff, planning officers, village heads, and village secretaries. This study identifies a gap in the literature regarding how the role of Human Resources (HR) can influence the effectiveness of the implementation of these two factors in the context of village government. The selection of HR as a moderator variable is based on a theoretical approach that emphasizes the importance of individual competence and motivation in carrying out accounting and internal control functions. The data collection method was carried out by distributing questionnaires to 36 respondents in the field, consisting of 30 statement items using a Likert scale. Statistical data analysis was performed using Jamovi Software version 2.5.6. The validity test results of the 30 statement items showed values greater than 0.3, and the reliability test indicated instrument values above 0.7, signifying that the instrument is reliable and feasible for use. The results of the moderation regression test show that the Government Accounting Standards significantly influence the quality of village government financial reports, with a p-value < 0.001, indicating significance at the 0.05 level. Human resources do not have a direct influence on quality but serve only as a moderating factor. The p-value of 0.871 indicates a value greater than 0.05, meaning that HR does not moderate the effect of government accounting standards on report quality. Furthermore, the moderation regression results show that internal control does not significantly affect the quality of financial reports, as the p-value of 0.344 exceeds 0.05. Human resources also do not moderate the influence of internal control on the quality of village government financial reports, as indicated by a p-value greater than 0.05.
The Influence of Profitability, Liquidity, and Company Size on Sustainability Report Disclosure with the Audit Committee as a Moderating Variable Rahayu, Sukma Purnama; Handayani, Bestari Dwi
Ilomata International Journal of Management Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i2.2113

Abstract

This study aims to examine the influence of profitability, liquidity, and company size on the level of sustainability report disclosure in companies included in the LQ45 Index during the 2022–2024 period, with the audit committee as a moderating variable. This study was conducted to fill the gap in previous research that was still limited to testing the existence of an audit committee alone or using the period before the strengthening of sustainability reporting regulations after 2021, and had not examined in depth the quality of the audit committee's role in moderating company characteristics. The study used a quantitative approach with a purposive sampling technique, and was analyzed through Moderated Regression Analysis (MRA) based on secondary data obtained from the Indonesia Stock Exchange and the company's official website. The results of the analysis showed that profitability and liquidity did not have a significant effect on sustainability report disclosure, while company size had a positive and significant effect. The audit committee was shown to significantly moderate the relationship between profitability and sustainability disclosure, but with a negative coefficient direction, indicating that the oversight role can limit the tendency for over-disclosure. Conversely, the audit committee did not significantly moderate the relationship between liquidity and sustainability report disclosure. In the relationship between company size and sustainability disclosure, the audit committee also acts as a significant moderator with a negative coefficient, indicating that the audit committee's oversight role can limit the tendency of large companies to make excessive, symbolic disclosures.
Co-Authors - FACHRURROZIE Agung Puja Laksana, Agung Puja Agung Yulianto Agus Wahyudin Agustian, Akbar Ajeng Pangestuning Purwoko, Ajeng Pangestuning Amin Pujiati Bagus Arya Pradana, Bagus Arya Candra Maulana, Candra Dhela Septia Anggaretta Dyah Puri Surastiani, Dyah Puri Gimnastiar, Mochammad Taufiq Hengky Pramusinto Henny Murtini Heri yanto Herlinda Pratiwi, Herlinda Hutabarat , Widia Sari Ismiyati Ismiyati Ismiyati, Ismiyati Jati, Kuat Waluyo Larasati, Primadhani Dyah Marimin Marimin Rahayu, Sukma Purnama Risma Ridha Anissa, Risma Ridha Setyadi Irfan, Setyadi Sholikah, Mar'atus Sindy, Helmalia Sinta Saraswati Surastiani, Dyah Puri Tri Suminar Yossi Friskianti, Yossi