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Journal : JOURNAL SCIENTIFIC OF MANDALIKA (JSM)

Pengaruh Sistem Informasi Keuangan dan Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan pada Badan Pengelolaan Keuangan Aset Daerah Kabupaten Bireuen Muhammad Fajar; Jamaluddin; Umar Iskandar
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 11 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss11pp4183-4188

Abstract

This research aims to determine and analyze the financial information system and human resources on the quality of financial reports at the Bireuen Regency Regional Financial Asset Management Agency. This research uses quantitative research. The population of this research is all employees at the Regional Asset Financial Management Agency of Bireuen Regency, namely 56 employees. The sampling method used is the total sampling method, where the existing population is used as the total sample size. Data was collected by filling out a questionnaire, then the data was processed quantitatively. Based on the results of research and data analysis, it can be concluded that the financial information system variable (X1) partially has a significant effect on the performance of employees of the Bireuen Regency Regional Financial Asset Management Agency with a significant value of 0.000. The human resources variable (X2) also partially has a significant effect on the performance of Bireuen Regency Regional Asset Financial Management employees with a significant value of 0.002. Furthermore, the financial information system variable (X1) and the human resources variable (X2) simultaneously have a significant effect on the quality of the financial reports of the Bireuen Regency Regional Financial Asset Management Agency with a significant value of 0.000.
Co-Authors A. Nurul Mutmainnah Abd Rasyid Abdul Hadi Alghani Abdullah Hafidh Achmad Rizal Aditya Afif Imran Prasetyo Afit Syahputra Ainur Rafiq Alfredo Jati Florentino Alzarliani, Waode Aminuyati Anharudin Annisa ANNISA FIRDAUSI Annisa Nadiyah Rahmani Apdi Lubis Arief Ramadhan Azelia Monica Azizu Bagus Jordan Batubara, M. Syavriaji Aqila Berta Agus Petra Big Zaman Dalimunthe, Nisaul Fadilah Denta Rizkiani Oktavia Eka Alzahra Elda Apriana Riska Ervina Suhendar Evredy Fadhila Achmad Taqqiya Gina Cynthia R. Hasibuan Indah Mutya Sari Indra Ambalika Syari Iqlima Sekar P Jamaluddin Janeta Fazriah Rambe Jestiana Al Kayrani Rahmadhina Juan Akmal Nasution Keisha Adifa Lia Deska Debora M. Eka Suryana M. Ridwan Said Ahmad M. Sani Hafiz Rusydi Mariaty Ibrahim Mathias Rusli Miatin Rachmawati Miftahir Rizka Miftahir Rizqa Minanda Ndrey Faza Brata Muhammad Abror Firdaus Muhammad Aziz Muhammad Ijlal Alamin Muhammad Iqbal Muhammad Iqbal Muhammad Luthfi Ma'sum Muhammad Thoriq Al Fath Mujahidah Afifah Nadya Melya Hidayat Nana Harlina, Haruna Naura Shalsabila M Ni Putu Nita Wijayanti Norhaedah Nunung Nurhayati Okto Supratman Orianne Keisha Purwoko, Agus Puspika Sari Putri Khodijah Rahnia Mutari Anli Rami Arum Dinasti Ray Sebastian S Rezky Amalia Hamka Risma Indriana Saefudin Saripin Saripin Septia Maharani T.SYARIFUDDIN Tania Alda Taufik Ridwan, Taufik Tazkia Riska Alviana Azhari Tenri S. P. Dipoatmodjo Umar Iskandar Wawan Kustiawan Wiranty Yulenni Bandora Koli Zainal Ruma Zul Azhar Zulina Kurniawati