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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Kolaboratif Sains IJEMA
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.
Dampak Perubahan Standar Akuntansi Keuangan Terhadap Akuntabilitas Laporan Keuangan Entitas Nirlaba Yayasan Putri Indi Odivia; Asti Irawati; Putri; Apolonia Emrianti Meo; Fadhilah; Muhammad Din; Betty
Indonesian Journal of Economics Management and Accounting Vol. 2 No. 12 (2025): IJEMA - Desember 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Penelitian ini menganalisis transisi pelaporan keuangan organisasi nirlaba dari PSAK 45 menuju ISAK 35/ISAK 335, menilai dampaknya terhadap transparansi, serta mengidentifikasi kendala implementasinya dengan tujuan mewujudkan pelaporan keuangan yayasan yang lebih akuntabel dan konsisten. Penelitian menggunakan studi literatur dengan pendekatan narrative review berdasarkan jurnal ilmiah, buku, standar akuntansi, dan laporan organisasi yang dikelompokkan ke dalam tema regulasi, laporan keuangan, akuntabilitas, serta tantangan implementasi. Hasil kajian mendalam menunjukkan bahwa PSAK 45 memiliki beberapa kelemahan signifikan, sementara ISAK 335 mampu meningkatkan konsistensi penyajian laporan dan menyederhanakan klasifikasi aset neto secara lebih baik. Namun, meskipun standar baru ini berpotensi memperkuat transparansi, penerapannya masih terkendala keterbatasan sumber daya manusia dan sistem pencatatan yang sederhana, khususnya pada yayasan berskala kecil. Selain itu, terdapat kesenjangan penelitian terkait implementasi empiris ISAK 335 serta kebutuhan model pelaporan yang lebih praktis bagi organisasi nirlaba kecil, sehingga pendampingan, pelatihan, dan panduan operasional sangat diperlukan agar manfaat standar baru ini dapat dioptimalkan.
Integrasi Sistem Informasi Akuntansi dan Pengendalian Internal untuk Mengurangi Risiko Kecurangan : Systematic Review: Integration of Accounting Information Systems and Internal Control to Reduce Fraud Risk: Systematic Review Andi Mappanyukki; Thalia; Shanabillah; Nina Yusnita Yamin; Andi Chairil Furqan; Betty
Jurnal Kolaboratif Sains Vol. 9 No. 2: Februari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i2.9627

Abstract

Penelitian ini bertujuan menganalisis peran Sistem Informasi Akuntansi (SIA) dalam memperkuat pengendalian internal dan mengurangi risiko kecurangan melalui metode Systematic Literature Review (SLR) dengan panduan PRISMA. Dari 267 artikel yang diidentifikasi, sebanyak 16 studi yang relevan dianalisis lebih lanjut. Hasil kajian menunjukkan bahwa SIA meningkatkan efektivitas pengendalian internal melalui otomatisasi transaksi, pemantauan real-time, serta audit trail yang aman. Integrasi SIA dengan fungsi audit internal dan whistleblowing system juga memperkuat deteksi dan pelaporan fraud. Teknologi seperti artificial intelligence, big data, dan blockchain semakin memperkuat kemampuan identifikasi pola kecurangan. Namun, sebagian besar penelitian masih terbatas pada tinjauan konseptual dan kurangnya bukti empiris. Kajian ini merekomendasikan penelitian lanjutan yang menggabungkan perspektif perilaku, teknologi, dan tata kelola dengan pemanfaatan data audit digital untuk evaluasi real-time pencegahan fraud.
Co-Authors Abdullah, Muhammad Ikbal Ahmad Azhami Andi Chairil Furqan Andi Mappanyukki Apolonia Emrianti Meo Asti Irawati Fadhilah Muhammad Din Nina Yusnita Yamin Putri Putri Indi Odivia Rahma Masdar Shanabillah Thalia