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All Journal Journal La Bisecoman Jurnal Neraca Peradaban
Helmy, Arif
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Economics, Econometrics & Finance

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Human Resource Competence Effect on the Quality of Regional Work Unit of Financial Reports with the Government's Internal Control System Helmy, Arif; Silviana, Silviana
Journal La Bisecoman Vol. 5 No. 5 (2024): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v5i5.1492

Abstract

The purpose of this study is to examine the influence of human resource competence on the quality of financial reports of Local Government Work Units (SKPD), with the government internal control system as a moderating variable. This research adopts an explanatory approach utilizing quantitative methods. The population consists of 38 SKPD holding general functional positions responsible for financial reporting in the West Java Provincial Government. The sampling method employed is census, encompassing the entire population as the research sample. Data collection involves primary data gathered through questionnaires. Hypothesis testing utilizes Moderation Regression Model with the assistance of Statistical Product and Service Solution (SPSS) version 25. The findings of this study demonstrate that human resource competence has a positive and significant influence on the quality of SKPD financial reports. However, the government's internal control system does not enhance the influence of human resource competence on the quality of SKPD financial reports. Recommendations stemming from this research include urging the West Java Provincial Government to enhance human resource competence, particularly in accounting cycle skills and regulatory knowledge. Additionally, it is advised to strengthen the Internal Control System (SPIP) with a focus on effective communication of risk management, regular briefing sessions, workload analysis, implementation of measurable rewards and punishments, clear Standard Operating Procedures (SOP), and structured internal control monitoring.
Implementasi Sistem Keuangan Desa (Siskudes) Dalam Pengelolaan Keuangan Di Desa Bojongjaya Kabupaten Subang Tarinih, Tarinih; Ginting, Suandi; Helmy, Arif
Jurnal Neraca Peradaban Vol. 5 No. 3 (2025): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v5i3.685

Abstract

Pengelolaan keuangan desa merupakan komponen yang penting dalam mendukung pertumbuhan desa yang transparan, akuntabel, dan efisien. Penelitian ini mencoba untuk meneliti implementasi Sistem Keuangan Desa (Siskeudes) dalam pengelolaan keuangan di Desa Bojongjaya, Kabupaten Subang. Dengan pendekatan kualitatif deskriptif, model Miles dan Huberman digunakan untuk memeriksa data yang dikumpulkan melalui wawancara, penyimpanan catatan, dan inspeksi. Temuan penelitian menunjukkan bahwa penggunaan Siskeudes telah meningkatkan produktivitas pencatatan dan pelaporan keuangan desa. Namun, masih terdapat kendala dalam penggunaannya, seperti keterbatasan sumber daya manusia dalam memahami sistem, perubahan fitur aplikasi yang sering terjadi, serta infrastruktur teknologi yang belum optimal. Selain itu, transparansi masih menjadi tantangan karena belum tersedia media publikasi yang memungkinkan masyarakat mengakses informasi anggaran secara terbuka. Meskipun demikian, sistem ini telah membantu meningkatkan akuntabilitas pengelolaan keuangan desa hingga 80%. Untuk mengoptimalkan implementasi Siskeudes, diperlukan pelatihan berkelanjutan bagi perangkat desa serta peningkatan fitur otomatisasi dalam aplikasi. Dengan langkah strategis yang tepat, Siskeudes dapat berkontribusi lebih besar dalam mewujudkan tata kelola keuangan desa yang lebih transparan, akuntabel, dan berkelanjutan.
Co-Authors Ginting, Suandi Silviana Silviana Tarinih Tarinih