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All Journal Kajian Bisnis STIE Widya Wiwaha Solusi: Jurnal Kajian Ekonomi dan Bisnis
Handayani, Ch.Dini Ika
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN PENGAWASAN KEUANGAN SEBAGAI VARIABEL MODERASI PADA KOPERASI DI WILAYAH KABUPATEN SLEMAN Susliyanti, Eni Dwi; Handayani, Ch.Dini Ika
Kajian Ekonomi dan Bisnis Vol. 20 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v20i2.264

Abstract

The quality of financial statements serves as a benchmark for an organization’s success in presenting information that is relevant, reliable, understandable, and comparable for users. High-quality financial statements not only reflect the organization’s performance but also form the basis for managerial decision-making and strategic policy formulation. Several factors may influence the quality of financial statements. This study examines the effect of human resource quality and the implementation of accounting information systems on the quality of financial statements, with financial supervision as a moderating variable in cooperatives located in Sleman Regency. The results show that: (1) the quality of human resources (HR) has a positive and significant effect on the quality of financial statements; (2) the implementation of accounting information systems (AIS) has a significant but negative effect on the quality of financial statements; (3) financial supervision moderates the effect of HR quality on the quality of financial statements in a negative direction; (4) financial supervision moderates the effect of AIS implementation on the quality of financial statements in a positive direction. This indicates that financial supervision plays an important role in ensuring that AIS implementation is carried out according to procedures, thereby improving the quality of financial statements; (5) the coefficient of determination (R²) is 0.636, meaning that 63.6% of the quality of financial statements is influenced by HR quality, AIS implementation, and their interaction with financial supervision, while the remaining 36.4% is influenced by other factors not examined in this study. Keywords: human resource quality, accounting information system implementation, financial supervision, cooperatives, financial statement quality.
ANALISA PENGARUH LITERASI KEUANGAN DAN PERSEPSI KEPERCAYAAN TERHADAP MINAT BELI ASURANSI UMUM DI INDONESIA Handayani, Ch.Dini Ika; Zuhri, Saifudin; Agustiningrum, Vetriana
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 34 No 1 (2026): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/z0ayr644

Abstract

Research on financial literacy and perceived trust in general insurance purchase intention has not been widely conducted. However, such research can help insurance companies improve their services and sell the types of products needed by the public. The independent variables used in this study are the level of financial literacy and perceived trust in general insurance products. Meanwhile, the dependent variable is the interest in purchasing general insurance products. The sampling technique used in this study was purposive sampling with several specific considerations: a minimum age of 21 years, domiciled in Jakarta and Yogyakarta, knowing or having received information about general insurance, having a minimum income of Rp 3,000,000 per month, and not having a general insurance product. Using SPSS software, the results showed that the variables of financial literacy and perceived trust also had a significant positive effect on the interest in purchasing general insurance products, both partially and simultaneously. These two variables can explain the variable of buying interest in general insurance by 47.1
Co-Authors Agustiningrum, Vetriana Saifudin Zuhri Susliyanti, Eni Dwi