Article Per Year (5 Year)
p-Index From 2021 - 2026
1.819
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Akuntansi, Manajemen dan Bisnis Digital The International Conference on Education, Social Sciences and Technology (ICESST) Journal of Management, Economic, and Accounting
Agus Tripriyono
Universitas Pembangunan Panca Budi
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
The Effect Of Understanding Government Accounting Standards And The Utilization Of Accounting Information Systems On The Quality Of Financial Statements With Human Resource Competence As A Moderation Variable In The Asahan Regency Government Register Launli Buaya; Oktarini Khamilah Siregar; Agus Tripriyono
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1475

Abstract

This study aims to analyze the influence of understanding Government Accounting Standards and the utilization of accounting information systems on the quality of financial statements in the Asahan Regency Government, with human resource competence as a moderating variable. The study is motivated by the need of local governments to produce financial reports that are reliable, relevant, and compliant with accrual-based accounting principles. However, challenges persist regarding the consistency of standard implementation, the effectiveness of information system utilization, and the adequacy of competencies among financial management personnel. This research employs a quantitative approach using a survey distributed to government officials involved in financial statement preparation. A questionnaire was used to collect data on respondents’ comprehension of SAP, the intensity and effectiveness of accounting information system usage, and their perceptions of financial report quality. The analysis was conducted using Moderated Regression Analysis (MRA) to examine the role of human resource competence as a strengthening or weakening factor in the relationships among variables. The results indicate that understanding SAP has a significant positive effect on the quality of financial statements. The use of accounting information systems also contributes significantly to improving financial information quality, particularly in aspects of timeliness, accuracy, and completeness. Furthermore, human resource competence was found to moderate the relationship between SAP understanding and information system utilization with financial report quality, where higher competence strengthens the effect of both variables. These findings emphasize the importance of capacity building through continuous training and optimization of information systems to support financial transparency and accountability in regional governments.
The Effect of Regional Original Revenue and Capital Expenditure on the Financial Performance of Local Governments in North Sumatra Province Siti Hajar; Agus Tripriyono; Ayu Kurnia Sari
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1581

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (PAD) and Capital Expenditure on the financial performance of the regional government in North Sumatra Province. The research employs a quantitative approach using secondary data obtained from regional government financial reports and related statistical publications for the 2019–2023 period. Multiple linear regression is applied, supported by classical assumption tests, partial significance testing (t-test), simultaneous significance testing (F-test), and the coefficient of determination. The results show that, partially, PAD has no significant effect on financial performance (Sig. 0.411 > 0.05), while Capital Expenditure has a positive and significant effect (Sig. 0.031 < 0.05). Simultaneously, PAD and Capital Expenditure significantly affect financial performance (Sig. 0.002 < 0.05). The Adjusted R Square of 0.453 indicates that approximately 45.3% of the variation in financial performance can be explained by PAD and Capital Expenditure, while the remaining portion is influenced by other factors outside the model. These findings suggest that improvements in regional financial performance are more consistently driven by productive spending—particularly capital expenditure—than by increases in PAD alone. Therefore, the regional government should strengthen PAD management and allocate capital expenditure effectively and efficiently to enhance financial performance.
Co-Authors , Oktarini Khamilah Siregar , Rahima Br Purba , Yunita Sari Rioni Ayu Kurnia Sari Dito Aditia Darma Nasution Ega Arsita Hendra Saputra Juni Yanti Napitupulu Lidya Natalia Melanti Donaria Situmorang Moratia Suci Pratiwi Nabila Nahda Maliha Samudra Ramadhan, Puja Rizqy Register Launli Buaya Sabar Jaya Mendrofa Sangkot Khadijah Sayyida Nabila Silvi Dwi Utari Siti Hajar