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All Journal Islamic Studies in the World Oikonomia : Journal of Management Economics and Accounting Nomico
Firmansyah Firmansyah
Universitas La Tansa Mashiro
Religion Economics, Econometrics & Finance

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The Influence Of Regional Financial Management Information System, The Role Of Internal Auditors And Human Resources Competence On The Quality Of Financial Statements Of Lebak Regency Government Susana Dewi; Firmansyah Firmansyah; Herlina Herlina; Sri Intan Purnama; Anatasya Mawardiah
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 1 (2024): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i1.328

Abstract

The Effect of Regional Financial Management Information Systems, the Role of Internal Auditors and Human Resource Competencies on the Quality of Lebak Regency Government Financial Statements. The purpose of this study was to examine the effect of the Regional Financial Management Information System, the Role of the Internal Auditor, and the Competence of Human Resources on the Quality of the Lebak Regency Government Financial Statements. This research uses quantitative research methods. Data obtained from primary data, namely through distributing questionnaires. This research sample was conducted at 32 OPDs in Lebak Regency. With the sample retrieval method is purposive sampling. The research respondents were PPK- SKPD (Financial Administration officer - Regional Work Unit), Treasurer and SIPKD Operator. The data processing tool used in this study used SPSS version 25 using multiple linear regression analysis techniques. The results of this study indicate that partially the Regional Financial Management Information System and the Role of the Internal Auditor have a positive and significant effect on the Quality of Financial Statements. While the Competence of Human Resources has no significant effect on the Quality of Financial Statements. And simultaneously the variables of the Regional Financial Management Information System, the Role of the Internal Auditor and Human Resource Competencies have a positive and significant effect on the Quality of Financial Statements of the Lebak Regency Government
The Influence Of Regional Financial Management Information System, The Role Of Internal Auditors And Human Resources Competence On The Quality Of Financial Statements Of Lebak Regency Government Susana Dewi; Firmansyah Firmansyah; Herlina Herlina; Sri Intan Purnama; Anatasya Mawardiah
Nomico Vol. 1 No. 11 (2024): Nomico-December
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/aembsc66

Abstract

The Effect of Regional Financial Management Information Systems, the Role of Internal Auditors and Human Resource Competencies on the Quality of Lebak Regency Government Financial Statements. The purpose of this study was to examine the effect of the Regional Financial Management Information System, the Role of the Internal Auditor, and the Competence of Human Resources on the Quality of the Lebak Regency Government Financial Statements. This research uses quantitative research methods. Data obtained from primary data, namely through distributing questionnaires. This research sample was conducted at 32 OPDs in Lebak Regency. With the sample retrieval method is purposive sampling. The research respondents were PPK-SKPD (Financial Administration officer - Regional Work Unit), Treasurer and SIPKD Operator. The data processing tool used in this study used SPSS version 25 using multiple linear regression analysis techniques. The results of this study indicate that partially the Regional Financial Management Information System and the Role of the Internal Auditor have a positive and significant effect on the Quality of Financial Statements. While the Competence of Human Resources has no significant effect on the Quality of Financial Statements. And simultaneously the variables of the Regional Financial Management Information System, the Role of the Internal Auditor and Human Resource Competencies have a positive and significant effect on the Quality of Financial Statements of the Lebak Regency Government.
The Impact of Automation on the Future of Accountancy Profession Ela Widasari; Hanifah Hanifah; Susana Dewi; Firmansyah Firmansyah
Islamic Studies in the World Vol. 1 No. 3 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v1i3.1524

Abstract

Background. Automation is transforming the accountancy profession, reshaping traditional roles and introducing new dynamics within the field. With advancements in artificial intelligence and machine learning, routine accounting tasks such as data entry, transaction processing, and report generation are increasingly automated, reducing the need for manual intervention. Purpose. This shift raises questions about the future role of accountants and the skills necessary to adapt to a more technology-driven environment. This study investigates the impact of automation on the accountancy profession, examining both the opportunities for increased efficiency and the potential challenges for professionals Method. A mixed-methods research approach was utilized, combining quantitative analysis of automation trends in accounting practices with qualitative insights from industry professionals. Data on the adoption of automated tools in accounting were analyzed to assess changes in productivity, error rates, and task completion times, while interviews with accountants provided perspectives on the evolving skillsets and competencies required. Results. Findings reveal that automation enhances efficiency by reducing errors and increasing productivity; however, it also necessitates a shift toward analytical and advisory roles, requiring accountants to develop new competencies in data interpretation and strategic decision-making Conclusion. The study concludes that automation will redefine the accountancy profession, with technology taking over repetitive tasks and creating opportunities for value-added roles. Accountants will need to focus on skills such as critical thinking, data analysis, and advisory functions to remain competitive. This shift underscores the importance of continuous learning and adaptability as essential components for future success in the field of accountancy.
Co-Authors Anatasya Mawardiah Dewi, Susana Hanifah, Hanifah Herlina Herlina Intan Purnama, Sri Widasari, Ela