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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Mardiana, Sylvia
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Economics, Econometrics & Finance

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Framework mekanisme tata kelola dan sumber daya manusia untuk efektifitas aliran informasi Mardiana, Sylvia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.295 KB) | DOI: 10.32670/fairvalue.v4i8.1454

Abstract

This study develops a framework of governance mechanisms and human resource capabilities for the effective flow of information within the organization. This research is an exploratory research based on secondary data using a literature study methodology. The results of the synthesis show that the governance mechanism determines the success of information flow. The results also indicate the need for human resource capabilities to support governance and information sharing mechanisms. There are two types of governance mechanisms: formal and informal governance. Formal governance includes contracts, business processes, performance appraisal and information systems, and cross-functional teams. Meanwhile, informal governance includes trust, commitment, power and social interaction. Human resources with systems thinking, mastery of technology, and interpersonal skills are very valuable for sharing information. This study helps to understand the factors that affect the effectiveness of information flow.
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