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All Journal Dinasti International Journal of Management Science JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Prajaiswara Annals of Human Resource Management Research Journal of Accounting and Finance Management (JAFM) Greenation International Journal of Economics and Accounting Siber Nusantara of Economic and Finance Review (SNEFR)
Sri Rahayu
Universitas Jambi, Jambi, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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​Financial Reporting Quality Determinants in Indonesia's Religious Affairs Ministry: The Moderating Role of Organizational Culture Puspa Riza; Sri Rahayu; Enggar Diah Puspa Arum; Yudi Yudi
Annals of Human Resource Management Research Vol. 6 No. 3 (2026): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v6.n3.p493-512.2026

Abstract

Purpose: This study examines the effects of Human Resource Competence (HRC) and Top Management Support (TMS) on Financial Reporting Quality (FRQ), with the moderating role of Organizational Culture (OC) within the Regional Office of the Religious Affairs Ministry of Jambi Province, Indonesia. Methodology: The study involved data collected through a structured questionnaire distributed to 320 financial management officers at the Religious Affairs Ministry of Jambi Province. The data were analyzed using PLS-SEM with SmartPLS software. Results: Empirical evidence demonstrates that HRC and TMS have positive and significant effects on FRQ. Furthermore, OC significantly strengthened the relationship between HRC and FRQ and between TMS and FRQ. Conclusions: The results demonstrate that improving employee competence and strengthening managerial commitment are essential for enhancing the quality of financial reporting. A supportive organizational culture further reinforces the effectiveness of these factors in producing transparent, reliable, and credible financial statements. Limitations: This study is limited to the Religious Affairs Ministry of Jambi Province and examines only two antecedents of financial reporting quality, namely human resource competence and top management support, with organizational culture as the moderating variable. Contributions: Theoretically, this study extends Institutional Theory by positioning organizational culture as an institutional mechanism that strengthens the effects of human resource competence and top management support on financial reporting quality. Practically, the findings suggest that the Religious Affairs Ministry should integrate competency development and managerial support with its five cultural work values to strengthen the quality of financial reporting.
The Influence of Local Revenue and Balancing Funds on Capital Expenditure with Economic Growth as an Intervening Variable Mezelia Clarinda Laksono Putri; Sri Rahayu; Fredy Olimsar
Dinasti International Journal of Management Science Vol. 6 No. 4 (2025): Dinasti International Journal of Management Science (March - April 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v6i4.4346

Abstract

This research employs economic growth as an intervening variable to analyze the impact of local revenue and equalization funds on capital expenditure. It falls under the category of quantitative research and utilizes secondary data sourced from https://jambi.bps.go.id/id and www.djpk.kemenkeu.go.id. The study's population consists of all district and city governments in Jambi Province. However, by applying a saturated sampling technique, 66 data points were selected for analysis. The findings indicate that local revenue positively influences economic growth, while equalization funds have a negative effect on economic growth. Additionally, local revenue does not significantly impact capital expenditure, whereas equalization funds positively influence capital expenditure. Furthermore, economic growth does not affect capital expenditure. The results of the Sobel test, used for hypothesis testing, suggest that economic growth does not mediate the relationship between local revenue and capital expenditure, nor does it mediate the relationship between equalization funds and capital expenditure.
Co-Authors Achmad Hizazi Afrizal Afrizal Dios Nugraha Putra Enggar Diah Puspa Arum Fredy Olimsar Haryadi Haryadi Imelda Andrianty Katrien Dwie. AF Kesi Ramadani Mezelia Clarinda Laksono Putri Miftahul Jannah Netty Herawaty Puspa Riza Rani Nur Az-zahra Osman Rico Wijaya Rudi Ananda Tona Aurora Lubis Tri Lestari Wirmie Eka Putra Yudi Yudi Yulisman Yulisman