Article Per Year (5 Year)
p-Index From 2021 - 2026
1.784
P-Index
This Author published in this journals
All Journal SOLUSI Solusi: Jurnal Kajian Ekonomi dan Bisnis Journal of Financial and Behavioural Accounting Society: Jurnal Pengabdian Masyarakat Journal Of World Science Multidisciplinary Journal of Education, Economic and Culture Accounting Journal of Ibrahimy (AJI) ARTOKULO: Journal of Accounting, Economic and Management Economic and Business Horizon
Nasrun Naida
BPKAD Tojo Una-Una, Indonesia
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 Public Health Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : SOLUSI

 1 
Optimalisasi SIPD dan SPIP dalam Meningkatkan Kualitas Laporan Keuangan: Pentingnya Kompetensi SDM Naida, Nasrun
Solusi Vol. 22 No. 4 (2024): October
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v22i4.10554

Abstract

This study aims to describe the implementation of Local Government Information Systems (LGIS), Government Internal Control Systems (GICS), and Financial Report Quality (FRQ); evaluate the effect of LGIS and GICS implementation on FRQ; and analyze the role of Human Resource Competence in moderating the relationship between LGIS and GICS on FRQ. The research employs a quantitative approach, focusing on theory testing through numerical variables and data analysis using statistical procedures. The study utilizes the Partial Least Square (PLS) method in Structural Equation Modeling (SEM) with the WarpPLS 8.0 software, involving 128 respondents from various Local Government Agencies. The results indicate that the implementation of LGIS and GICS positively and significantly affects FRQ. Furthermore, Human Resource Competence enhances the relationship between LGIS and GICS with FRQ, suggesting that improving HR competence can increase the effectiveness of LGIS and GICS implementation in enhancing financial report quality. This study is expected to provide input and contribute to the District Government as an evaluation tool for the implementation of LGIS and GICS. This study also combines the variables of LGIS and GICS on FRQ using the Agency Theory approach.
Co-Authors A, M. Ikbal Abdullah, M. Ikbal Amir , Andi Mattulada Amir, Andi Mattulada betty betty DEWI SARTIKA Femilia Zahra Fikry Karim Furqan, Andi Chairil Masruddin Megawati, Nani Meldawati, Lucyani Muhammad Din Muhammad Iqbal Munawarah Munawarah, Munawarah Rahma Masdar Rismanto Suryadi Hadi