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All Journal Journal La Bisecoman
Yunus, Mujahid
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Economics, Econometrics & Finance

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The Influence of Human Resource Competencies, Internal Control Systems, and Service Innovation on Financial Performance : JEL Classification: M12, M42, O31, G30, L25 Achmad, Anatas; Yunus, Mujahid; Suyuthi, Nurmadhani Fitri
Journal La Bisecoman Vol. 7 No. 5 (2026): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v7i5.5125

Abstract

This study aims to analyse the influence of human resource (HR) competence, internal control systems, and service innovation on the financial performance of PT Pelindo Jasa Maritim Region 4. The research employed a quantitative approach by distributing questionnaires to 53 respondents consisting of management, finance, and operational staff across five operational areas of PT Pelindo Region 4. The data were analysed using multiple linear regression. The findings indicate that HR competence has a positive effect on financial performance, particularly in the understanding of accounting standards and the preparation of transparent financial reports, although the aspect of providing strategic financial recommendations still requires improvement. Internal control systems significantly affect financial performance, with strengths in task distribution, written policies, and financial supervision, while routine evaluations and error detection remain weak. Service innovation positively affects financial performance through the utilization of digital technology, although consistency in following up on customer feedback needs to be strengthened. Overall, the company’s financial performance is categorized as good to very good, with its main strength in asset optimization, while budget efficiency remains a challenge.
The Effect of the Implementation of the Multilevel Governance Model and the Availability of Resources on the Performance of Social Services in the Social Services : JEL Classification: H11, H83, H75, D73, M12. Sari, Dian Purnama; Hatta, Mohammad; Yunus, Mujahid
Journal La Bisecoman Vol. 7 No. 5 (2026): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v7i5.5135

Abstract

Social service delivery is a strategic function of local governments in ensuring social welfare, requiring effective governance arrangements and adequate organizational capacity. This study aims to examine the effects of the implementation of the Multilevel Governance Model (MGM) and resource availability on social service performance at the Social Affairs Office of Makassar City, both partially and simultaneously. The study employed a quantitative approach using a survey method involving 125 respondents. Data were collected through structured questionnaires and analyzed using multiple linear regression, including t-tests, F-tests, and coefficient of determination analysis. The findings indicate that the implementation of MGM has a positive and significant effect on social service performance, highlighting the critical role of cross-level coordination and multi-actor collaboration in improving service outcomes. Resource availability also shows a positive and significant effect on social service performance, reflecting its importance in strengthening organizational capacity and supporting effective policy implementation. Simultaneously, MGM and resource availability significantly influence social service performance and explain a substantial proportion of performance variation. This study underscores that improving social service performance requires the integration of effective multilevel governance practices with the optimal management of organizational resources.
Co-Authors Achmad, Anatas Dian Purnamasari Hatta, Mohammad Nurmadhani Fitri Suyuthi