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All Journal Journal of Economics, Business, & Accountancy Ventura SEIKO : Journal of Management & Business International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Indonesian Science Economic Research Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Profesi Pendidikan IJECA (International Journal of Education and Curriculum Application) Pedagogika : Jurnal Pedagogik dan Dinamika Pendidikan Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Riset Akuntansi Gudang Jurnal Multidisiplin Ilmu AMMA : Jurnal Pengabdian Masyarakat JENDELA PENGETAHUAN PEDAMAS (Pengabdian Kepada Masyarakat) Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat ATOM : Jurnal Riset Mahasiswa Jurnal Pemimpin Bisnis Inovatif International Journal of Economics, Business and Innovation Research Jurnal Pendidikan Ekonomi Benefit: Jurnal Manajemen dan Bisnis INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Kevin Hermanto Tupamahu
Accounting Education, Pattimura University
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Other

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The Influence of Human Resource Competence and Good Governance on Financial Management Performance with the Internal Control System as a Moderating Variable (Empirical Study on Regional Apparatus Organizations in Ambon City Government) Resty Hairunnisya Pulu Hattumena; Christina Sososutiksno; Kevin Hermanto Tupamahu
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9509

Abstract

This study was conducted with the aim of providing empirical evidence regarding the influence of human resource competency and good governance on financial management performance with the internal control system as a moderating variable in OPDs in the Ambon City Government. The sampling method used in this study was the Non-Probability Sampling method with Purposive Sampling technique. The population used in this study were OPD employees in the Ambon City Government. A total of 159 questionnaires were distributed to respondents who met the criteria and could be used as samples in the study.
Tata Kelola Aset Daerah Berbasis Akuntansi Pemerintahan dan Implikasinya terhadap Kinerja Organisasi serta Transparansi Publik pada Dinas Pemuda dan Olahraga Provinsi Maluku Siti Arifah; Ferry H. Basuki; Kevin Hermanto Tupamahu; Christina Sososutiksno; Paul Usmany
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4144

Abstract

Regional asset management is a critical component of effective, transparent, and accountable public governance. However, findings from the Audit Board of the Republic of Indonesia indicate that regional asset management continues to face challenges related to administration, inventory management, reporting, and asset utilization. This study aims to analyze the implementation of government accounting-based regional asset governance and its implications for organizational performance and public transparency at the Youth and Sports Office of Maluku Province. The study employed a mixed methods approach using a sequential explanatory design. Quantitative data were collected through questionnaires distributed to officials involved in regional asset management, while qualitative data were obtained through interviews, observations, and document analysis. Quantitative data were analyzed using descriptive statistics and linear regression, whereas qualitative data were analyzed through data reduction, data display, and conclusion drawing. The findings reveal that the implementation of government accounting-based asset governance, encompassing asset planning, administration and inventory, utilization, safeguarding and maintenance, reporting, supervision, and control, contributes to improved organizational performance and public transparency. Effective asset governance supports program effectiveness, resource efficiency, service quality, and transparency in asset management information. The study also found that successful implementation is influenced by regulatory support, organizational commitment, and compliance with Government Accounting Standards. Meanwhile, major constraints include limited human resource capacity, inadequate asset data updating, and insufficient integration of asset information systems. This study contributes to the development of regional asset governance practices within sectoral government agencies to enhance organizational performance and public transparency.
Co-Authors Agung Cucu Purnawirawan Agung Cucu Purnawirawan Anggi Saharani Aprilia Lerrech Apriyanto Basmuru, Djohan Basuki, Ferry H. Bryan F Manihuruk CHRISTINA SOSOSUTIKSNO Criezta Korlefura CYNTHIA PETRA HAUMAHU Dedy A.M Karatem Desideria V. Mailoa Dewi S. S. Usman Dewi, Syahrina Dian Sukma Nukuhehe Dwi Hariyanti Erol Selvio Letwar Fauzan Ramadhan Ismail Ferry H. Basuki Fiona M Tarima Fitria Fitria Fitria Fitria Frely S. Aipassa Hehanusa, Salomi Jacomina Ingrid Waitatta Jefry Gasperz Jefry Gasperz Joshua Manullang Kainama, Maryoni S La Pirwan Sampulawa Leni K. Br Sitinjak Maria Talupun Maryam Sangadji Miranty, Alya Mohammad Taqiuddin Mohamad Mohammad Taqiuddin Mohamad Noch Lorensius Fatruan Nopha Novita Hatuluayo Nukuhehe, Julyanti Patty, Flourinda Alce Rauf, Rose Amnah Abd Real Tipawael Resty Hairunnisya Pulu Hattumena Retanubun, Andre Pratama Romi Mesra Rumonin, Rifta Asti Salomi Jacomina Hehanusa Sigit Sugiardi Silvia Manuhutu, Silvia Siti Arifah Susi Elia Simaremare Syahrina Noormala Dewi Syahrina Noormala Dewi, Syahrina Noormala Tahalua, Inda Sari Teslatum, Irene Thedora F. Tomasoa Theodora Florence Tomasoa Tiara Puspita sari Tomasoa, Theodora F Tomasoa, Theodora Florence Tupamahu, Maria K. Usmany, Paul