Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan
Roosganda Elizabeth
Universitas Pakuan, Indonesia
Economics, Econometrics & Finance Social Sciences

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The Role of Human Resource Analytics in Enhancing Evidence-Based Decision Making in Modern Organizations Muhammad Bayu; Berlianingsih Kusumawati; Ruhyat Azhari; Roosganda Elizabeth; Ade Suhara
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4444

Abstract

In the contemporary business landscape, organizations face unprecedented challenges that demand agile, data-driven decision-making processes. Human Resource Analytics (HRA) has emerged as a vital tool to enhance Evidence-Based Decision Making (EBDM) by leveraging workforce data to optimize talent management, employee performance, and organizational outcomes. This study systematically reviews empirical literature (2013–2024) and analyzes case studies to identify key HRA applications, including predictive analytics for workforce planning, employee engagement metrics, and diversity and inclusion analytics. Findings indicate that effective integration of HRA improves accuracy in talent acquisition, retention, and leadership development strategies, contributing to sustained competitive advantage. Nevertheless, barriers such as data privacy concerns, lack of analytics skills, and organizational resistance may limit successful implementation. The study underscores the importance of investing in advanced analytics capabilities, fostering a data-driven culture, and implementing ethical data governance to maximize HRA benefits, providing practical insights for HR practitioners and advancing the discourse on digital transformation in human resources.
Accountability and Transparency in Local Government Financial Reporting: An Empirical Study in Indonesia Badewin; Roosganda Elizabeth; Ana Rusmardiana; Gilbert Rely; Loso Judijanto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3642

Abstract

Growing public demand for clean governance and fiscal responsibility has intensified the need for accountability and transparency in local government financial reporting in Indonesia, a decentralized nation facing challenges in ensuring timely and accurate disclosures. This study aims to investigate the level of accountability and transparency in local government financial reporting and identify institutional, regulatory, and technological factors influencing reporting quality. Using a quantitative approach, the research analyzes secondary data from 187 local government financial statements audited by the Indonesian Supreme Audit Board between 2018 and 2022, employing regression analysis to assess the impact of internal control effectiveness, audit opinions, electronic government systems, and financial management competencies. The findings reveal that robust internal control systems and favorable audit opinions significantly enhance reporting quality, while electronic government platforms improve both transparency and timeliness. The interaction between electronic government systems and financial management competencies further strengthens transparency, though disparities in technical capacity and leadership commitment create regional inconsistencies. This study concludes that institutional quality, digital innovation, and skilled human resources are vital for advancing financial accountability and transparency, offering actionable insights for policymakers to strengthen governance and rebuild public trust through credible reporting practices.
Co-Authors Ade Suhara Ana Rusmardiana Badewin Berlianingsih Kusumawati Gilbert Rely Loso Judijanto Muhammad Bayu Ruhyat Azhari