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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Shylvia Andriani
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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PENGARUH KUALITAS SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH DENGAN SISTEM PENGENDALIAN INTERN PEMERINTAH SEBAGAI VARIABEL INT Shylvia Andriani; Junaidi; Sri Rahayu
Jurnal Akuntansi & Keuangan Unja Vol. 1 No. 4 (2016): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.387 KB) | DOI: 10.22437/jaku.v1i4.3178

Abstract

The purpose of this research is to determine and obtains evidence empirical about the influence of the quality of human resources, the implementation of the regional financial accounting, and utilization of information technology on the quality of financial reports SKPD with a system of internal control the government as variable intervening. The research on the entire financial administration officials SKPD of Merangin regency on 2016 , by using the primary data was obtained from questionnaires distributed to respondents. A method of the sample collection by using purposive techniques of sampling , as many as 30 respondents. Analysis of data using smartpls version 3.0. through outer, inner model and hypothesis testing. Outer model and inner model showed the results of all research instrument are valid, realiabel and feasible to be to explain a model variables. The results of testing showing directly that the quality of human resources and the utilization of technology not significant on the quality of financial report, regional financial accounting system significant on the quality of financial report. Testing indirectly shows that the quality of human resources, regional financial accounting system, and utilization of information technology not significant on the quality of financial statements with internal control system of government as a variable no intervening. Implication from the review is expected to contribute empirically as lessons learned about the quality of human resources ,the system implementation accounting regional financial, utilization of information technology and system internal control the government in working units. Can also become as a reference for future researches and as information and consideration in the policies on regional financial management to achieve the quality of local government financial statements.
Inklusi Keuangan dan Pemberdayaan Ekonomi: Evaluasi Efektivitas Produk Keuangan Syariah dalam Meningkatkan Akses Keuangan bagi Masyarakat Marginal Fitriani; Efendi Sugianto; Shylvia Andriani; Rihfenti Ernayani; Dyah Mieta Setyawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.2406

Abstract

Financial inclusion and economic empowerment have become major focal points in efforts to improve financial access for marginalized communities. This is particularly crucial in the current global context where economic inequality and access to financial services remain serious issues. This article aims to evaluate the role of Shariah-compliant financial products in supporting financial inclusion and economic empowerment among marginalized groups. The literature review method used in this article provides a strong foundation for collecting and analyzing various related articles, including policy reviews and market analyses. Through in-depth review, this article illustrates that Shariah-compliant financial products have significant potential to provide more inclusive, transparent, and sustainable solutions in enhancing financial access for marginalized communities. Key factors such as trust, understanding of Shariah principles, and supportive regulations are also emphasized as essential elements in strengthening the effectiveness of these financial products. Additionally, the implications of the findings in this article are crucial in providing guidance for stakeholders, regulators, and financial practitioners. By understanding the potential and advantages of Shariah-compliant financial products, stakeholders can develop more effective strategies to improve financial inclusion and economic empowerment among marginalized communities. Thus, this article not only provides insights but also offers a clear direction for further steps in strengthening financial access for all layers of society, while promoting sustainable and inclusive economic development.
Co-Authors Dyah Mieta Setyawati Efendi Sugianto Fitriani Junaidi Junaidi Rihfenti Ernayani Sri Rahayu