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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta
Betty
Universitas Tadulako
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THE MODERATION ROLE OF INVENTORY MANAGEMENT INFORMATION SYSTEM IN HUMAN RESOURCE COMPETENCE ON THE QUALITY OF GOVERNMENT FINANCIAL REPORTS: EVIDENCE FROM 40 REGIONAL GOVERNMENT AGENCIES IN CENTRAL SULAWESI PROVINCE Ahmad Azhami; Rahma Masdar; Muhammad Din; Betty; Muhammad Ikbal Abdullah
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.4166

Abstract

The importance of measuring the quality of government financial reports by reviewing human resource competencies and the use of inventory management technology in moderating their relationship is the objective of this study. By distributing questionnaires to 40 regional agencies in the Central Sulawesi Provincial Government, to parties directly involved in the operation of financial reports and inventory systems, through purposive sampling, a total of 114 research respondents were tested. The findings reveal that, directly, the relationship between human resource competence and the quality of financial reports is crucial, so that the ability, knowledge, and understanding of reporting preparation are very necessary, with a significant value of 69%. In addition, the use of the Central Sulawesi Provincial Government's inventory management information system was able to strengthen the relationship between the two, although it had a value of less than 15%, which was lower than the direct relationship. Thus, these findings emphasize the need to improve the quality of the apparatus in utilizing information technology to provide quality information efficiently, effectively, and economically as a form of government accountability and transparency to the public.
Menyingkap Akuntabilitas Laut: Blue Accounting sebagai Strategi Legitimasi dan Pertanggungjawaban Stakeholder dalam Ekonomi Biru Berkelanjutan Kiki Berlian Sari; Iren Citra Dewi; Nina Yusnita Yamin; Selmitha Paranoan; Betty
Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta) Vol 6 No 1 (2026): Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Va
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakaaktiva.v6i1.1995

Abstract

Artikel ini bertujuan menganalisis konsep blue accounting dalam perspektif teori legitimasi dan teori stakeholder sebagai landasan akuntabilitas organisasi yang memanfaatkan sumber daya kelautan. Kajian ini penting karena ekonomi biru tidak hanya berorientasi pada pertumbuhan ekonomi maritim, tetapi juga menuntut tanggung jawab organisasi dalam mengukur, mencatat, mengungkapkan, dan mempertanggungjawabkan dampak sosial, ekonomi, dan ekologis aktivitasnya terhadap ekosistem laut serta masyarakat yang bergantung padanya. Penelitian menggunakan metode studi literatur kualitatif dengan pendekatan systematic narrative review. Data diperoleh dari 25 sumber ilmiah dan regulatif yang relevan, meliputi artikel jurnal, buku, standar pelaporan keberlanjutan, dan dokumen konseptual terkait blue accounting, ocean accounting, akuntansi lingkungan, teori legitimasi, dan teori stakeholder. Analisis dilakukan melalui reduksi data, pengodean tematik, pemetaan kesenjangan penelitian, sintesis teoritis, dan penyusunan model konseptual. Hasil penelitian menunjukkan bahwa blue accounting merupakan pengembangan akuntansi lingkungan yang berfokus pada pencatatan aset kelautan, biaya lingkungan laut, manfaat ekosistem, risiko iklim pesisir, serta pengungkapan dampak ekonomi, sosial, dan ekologis organisasi. Teori legitimasi menjelaskan fungsi blue accounting sebagai sarana memperoleh dan mempertahankan legitimasi sosial, sedangkan teori stakeholder menekankan perannya sebagai instrumen pertanggungjawaban kepada berbagai pemangku kepentingan. Integrasi kedua teori menghasilkan pemahaman yang lebih komprehensif mengenai tujuan dan arah pengungkapan informasi keberlanjutan berbasis kelautan.
Co-Authors Abdullah, Muhammad Ikbal Ahmad Azhami Iren Citra Dewi Kiki Berlian Sari Muhammad Din Nina Yusnita Yamin Rahma Masdar Selmitha Paranoan