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All Journal Journal of Economic, Bussines and Accounting (COSTING)
Wijaya, Muji Cahyo
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Economics, Econometrics & Finance

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PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN SIPD TERHADAP PENGELOLAAN KEUANGAN Wijaya, Muji Cahyo; Sari, Ati Retna; Irianto, Mochamad Fariz
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/qq7nc884

Abstract

Quality financial management in local governments requires competent human resources and integrated information systems. This study aims to examine the influence of human resource (HR) capacity and the use of the Regional Government Information System (SIPD) on financial management performance. A quantitative approach was employed through a survey of 35 staff members involved in financial operations at the General Affairs Division of the Regional Secretariat of Malang Regency. The results of the study indicate that both Human Resources (HR) and the utilization of the Regional Government Information System (SIPD) have a positive and significant effect on financial management, with coefficient values of 0.617 (sig. 0.000) and 0.242 (sig. 0.045), respectively. These findings highlight the importance of enhancing employee competencies and optimizing information technology utilization to improve the effectiveness and accountability of regional financial management.
Co-Authors Ati Retna Sari Irianto, Mochamad Fariz