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All Journal Krisna: Kumpulan Riset Akuntansi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Akuntansi dan Teknologi Informasi International Journal of Islamic Business and Management Review International Journal of Entrepreneurship and Business Management Asean International Journal of Business Community Services Journal (CSJ) Jurnal Riset Akuntansi Warmadewa
I Wayan Kartana
Fakultas Ekonomi Dan Bisnis Universitas Warmadewa Denpasar, Bali
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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The Effect of Human Resource Competency and Internal Control System on Financial Statement Quality with Accounting Information System as a Moderating Variable I Kadek Agus Sumayasa; I Gusti Lanang Putu Tantra; Ni Made Rai Juniariani; I Wayan Kartana; A.A Bagus Amlayasa
International Journal of Entrepreneurship and Business  Management Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijebm.v5i2.1943

Abstract

Financial records are crucial for LPD because they demonstrate management's responsibility to the traditional village community, aid decision-making, and ensure transparent fund management. This study examines internal control mechanisms, human resource competence, and financial report quality in Gianyar Regency LPDs. The study sampled 103 of 270 participants. Purposive sampling was used. The survey included 103 Gianyar Regency LPD chairpersons. This study uses SmartPLS for SEM research. The study found that human resource competency, internal control systems, accounting information systems, and the effects of the internal control system on financial statements are all positive and significant.
Moderating Role of Audit Quality in Ethical Culture, Internal Control, and Fraud Prevention Defiyani Harefa; I Wayan Kartana; A.A. Gede Krisna Murti; A.A. Bagus Amlayasa; I Made Putu Yudha Asteria Putri
International Journal of Islamic Business and Management Review Vol. 6 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v6i2.1960

Abstract

Fraud risk remains a significant governance concern for Indonesian rural banks, whose compact structures, limited segregation of duties, and close interpersonal relationships can weaken conventional safeguards. This study examines whether organizational ethical culture and internal control improve fraud prevention and whether audit quality strengthens those relationships. A causal, cross-sectional survey was conducted among 85 employees from 22 participating rural banks in Denpasar, Bali, during March-April 2026. Respondents were selected purposively because they held managerial, finance, accounting, human-resource, operational, or internal-audit roles and had relevant exposure to external audit. The data were analyzed using partial least squares structural equation modeling. Organizational ethical culture (β = 0.310, p < 0.01) and internal control (β = 0.391, p < 0.01) positively affected fraud prevention. Audit quality also had a positive direct effect (beta = 0.242, p = 0.017). However, audit quality did not moderate the effect of ethical culture (β = -0.082, p > 0.05) or internal control (β = 0.055, p > 0.05). The model explained 81.5% of the variance in fraud prevention The absence of moderation reflects the nature of external audit itself. External audit provides assurance that financial statements comply with applicable accounting standards and are free from material misstatement. Because it is annual, retrospective, and evidence-based, audit quality contributes to fraud prevention directly—by raising detection risk and prompting correction—but is not embedded in daily operations and therefore does not strengthen how ethical culture and internal control work. Ethical culture and internal control, by contrast, are embedded in day-to-day banking activities and thus operate continuously as effective prevention mechanisms. Audit quality therefore serves as an additive, independent layer of assurance rather than a contingent amplifier.
When Skill Meets System: User Expertise Moderating Accounting Information System Effectiveness and Quality Ni Made Diah Pradnya Dewi; Putu Ngurah Suyatna Yasa; Ni Made Rai Juniariani; I Wayan Kartana
Asean International Journal of Business Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v5i2.1948

Abstract

Purpose – This study analyzes the effect of Accounting Information System (AIS) effectiveness and AIS quality on organizational performance and examines the moderating role of user expertise in Village Credit Institutions (LPDs) in Badung Regency, Bali. Methodology/approach – The study applied a quantitative explanatory design. A saturated sample of 244 respondents, comprising the chairperson and treasurer of 122 LPDs, was surveyed using five-point Likert-scale questionnaires. Data were analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM) using SmartPLS. Findings – AIS effectiveness and AIS quality both have positive and significant effects on organizational performance. User expertise significantly strengthens the effects of AIS effectiveness and AIS quality on performance. The model explains 54.3% of the variance in organizational performance, and all four hypotheses are supported. Novelty/value – The study extends the Resource-Based View by demonstrating that organizational performance depends on the synergy between technological resources (AIS) and human resources (user competence), offering practical guidance for LPD managers to invest jointly in system quality and user training.
Co-Authors A.A Bagus Amlayasa A.A. Bagus Amlayasa A.A. Bagus Amlayasa A.A. Gede Krisna Murti AA Bagus Amlayasa Anak Agung Ayu Erna Trisna Dewi Ayu Puspita Dewi Bagus Amlayasa Defiyani Harefa Desi Tri Ira Santi Diah kurniawati I G. A Intan Saputra Rini I Gusti Lanang Putu Tantra I Kadek Agus Sumayasa I Ketut Darma I Made Putu Yudha Asteria Putri I Made Wianto Putra I Made Wianto Putra I Putu Ogik Ananda Ida Ayu Sri Meitri Ida I Dewa Ayu Manik Sastri Made Suniastha Amerta Nguyen Hoang Nam Ni Gusti Agung Sri Wulandari Ni Made Diah Pradnya Dewi Ni Made Dwi Putriani Ni Made Rai Juniariani Ni Putu Oka Marheni Partiwi Dwi Astuti Putu Gede Wisnu Permana Kawisana Yan Tonga Yasa, Putu Ngurah Suyatna