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All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Tamang, Nurul Azizah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Role of Human Resource Competence and Internal Control on Financial Reporting Quality Tamang, Nurul Azizah; Haliah, Haliah
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1766

Abstract

This study addresses the issue of weak accountability and transparency in public sector financial management, which is often linked to limited human resource competence and ineffective internal control systems. The primary objective is to analyze how these two factors contribute to improving public sector financial governance. A systematic literature review method was used, reviewing scientific articles published between 2018 and 2025 obtained from Google Scholar, Semantic Scholar, and Crossref. The findings indicate that human resource competence including technical expertise, regulatory understanding, and integrity has a significant impact on budget accountability. Moreover, comprehensive internal control mechanisms, such as layered supervision, effective reporting systems, and periodic audits, play a critical role in reducing the risk of fraud and enhancing public trust. These results suggest that improving the capacity of public sector personnel and reinforcing internal controls are essential strategies for sustainable financial governance. The study implies that policymakers and institutions should invest in continuous training and strengthen audit frameworks to support effective financial management in the public sector.
Evaluation of the Effectiveness of the Internal Control System in the Implementation of the Centralized Payment Digitalization Program at UIP3B PLN Sulawesi Indrijawati, Aini; Mediaty, Mediaty; Mursandi, Mursandi; Nurazizah, Nurazizah; Tamang, Nurul Azizah; Novianti, Tahlis Farida
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 2 (2026): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i2.2002

Abstract

Digital transformation in the financial sector requires organizations to enhance their digital maturity to effectively manage systems efficiently and transparently. This study aims to evaluate the level of organizational digital maturity through the implementation of the Digitalization of Centralized Payment program at PT PLN (Persero) UIP3B Sulawesi, and to analyze the effect of payment digitalization on the effectiveness of internal control systems with human resource (HR) competence as a mediating variable. This study employs a quantitative approach with an explanatory research design. Primary data were collected through online questionnaires distributed to 78 employees in the finance and budgeting departments who were directly involved in the centralized payment digitalization program. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0 software. The research findings indicate that payment digitalization has a positive and significant effect on HR competence and the effectiveness of internal control systems. Furthermore, HR competence was proven to function as a partial mediator in the relationship between payment digitalization and internal control effectiveness, with t-statistic values > 1.96 and p-values < 0.05. All variable indicators have loading factors > 0.7 and Composite Reliability > 0.8, indicating valid and reliable research instruments. Thus, it can be concluded that enhancing HR competence is a key factor in strengthening the effectiveness of internal control systems through the successful implementation of centralized payment digitalization. These results emphasize the importance of developing human capabilities as an integral part of digital transformation within the UIP3B PLN Sulawesi environment.
Co-Authors Haliah, Haliah Indrijawati, Aini Mediaty Mursandi, Mursandi Novianti, Tahlis Farida Nurazizah Nurazizah, Nurazizah