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All Journal JURNAL AKUNTANSI DAN BISNIS HUMAN: Journal of Social Humanities and Science
Eka Putri, Aprilia
Unknown Affiliation
Humanities Economics, Econometrics & Finance

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, KETERLIBATAN PERSONAL DAN PARTISIPASI MANAJEMEN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA ASSALAAM HYPERMARKET Eka Putri, Aprilia; Widarno, Bambang
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/q6k8sq08

Abstract

This research aims to determine the effect of human resource competence, personal involvement, and management participation on the effectiveness of accounting information systems. The research object is conducted at Assalaam Hypermarket, and the type of data used is quantitative data. The sample used comprises 64 respondents. The sampling technique is carried out using the Purposive Sampling method.. Data analysis techniques include descriptive tests, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis tests, hypothesis tests, and model accuracy tests. The results of this study indicate that Human Resource Competence has a negative and insignificant effect, Personal Involvement, Management Participation has a positive and significant effect on the Effectiveness of Accounting Information Systems.
Pengaruh Penerapan Akuntansi Pemerintahan Berbasis Akrual, Kompetensi Sumber Daya Manusia dan Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah pada Dinas Komunikasi Informatika dan Statistik Provinsi Lampung Eka Putri, Aprilia; Sekar Sari, Meita; Khoirina, Siti
HUMAN: Journal of Social Humanities and Science Vol. 1 No. 1 (2023): HUMAN: Journal of Social Humanities and Science, Juli 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/human.v1i1.342

Abstract

The purpose of this study was to determine how much influence the Application of Accrual-Based Government Accounting Standards, Competence of Human Resources and Internal Control has on the Quality of Government Financial Reports. In this study using a quantitative descriptive approach where data processing is done statistically. The number of samples taken was 104 respondents using the Saturated Sampling method, the group from Non Probability Sampling, which was carried out by census where the population was used as a sample which was registered at the Lampung Province Information and Communications Office. The data source in this study is primary data obtained using a questionnaire which is then processed by multiple linear analysis tests using SPSS version 21. The results of this study indicate that the Application of Accrual-Based Government Accounting Standards, Human Resource Competence and Internal Control simultaneously and partially positive and significant effect on the Quality of Government Financial Statements.
Co-Authors Bambang Widarno Sekar Sari, Meita Siti Khoirina