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All Journal Agency Journal of Management and Business GoodWill Journal of Economics, Management, and Accounting
Titing Widyastuti
IPWIJA University
Economics, Econometrics & Finance

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The Influence of Human Resource Competency and Budget Preparation Participation on the Quality of Cibinong Hospital Financial Reports Using Information Technology as a Mediating Variable Sukardiyanto; Titing Widyastuti
Journal AGENCY Vol. 5 No. 2 (2025): July 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/agency.5.2.2025.461

Abstract

The need for accurate, reliable, and accountable financial reports continues to grow along with the increasing complexity of hospital services. High-quality financial reporting serves as a basis for decision-making. This study aims to analyze the influence of human resource competence and budget preparation participation on the quality of financial reports at Cibinong Regional General Hospital, with information technology utilization as a mediating variable. This research employs a quantitative approach using a questionnaire distributed to 30 respondents, selected through saturated sampling, representing all employees in the finance and budget realization division at Cibinong Regional General Hospital, Bogor Regency. Data were analyzed using Structural Equation Modeling (SEM) with SmartPLS to examine both direct and indirect relationships among variables. The results show that human resource competence and budget preparation participation have a positive and significant effect on the utilization of information technology. Human resource competence also has a significant effect on the quality of financial reports. However, budget preparation participation does not significantly affect financial report quality. Furthermore, information technology utilization has a positive and significant influence on financial report quality but does not mediate the relationship between human resource competence and financial report quality. These findings emphasize the importance of improving human resource competence and optimizing the use of information technology to enhance the quality of financial reporting at Cibinong Regional General Hospital.
Analysis of Community Saving Interest in Bank Mega Syariah through Islamic Banking Literacy and Family Environment with Trust in Islamic Banking as an Intervening Variable Ferdiana Dwi Analia; Titing Widyastuti
GoodWill Vol. 4 No. 2 (2024): October 2024
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/sg163791

Abstract

Islamic banks provide financing that complies with Sharia principles and do not impose interest payments, as only goods or services are allowed to bear prices. Speculation is not permitted, and funding for illegal activities is prohibited. This study aims to examine the influence of Sharia financial literacy and family environment on public interest in saving at Islamic banks through trust in Islamic banks. The research method employed is quantitative.  The data analysis technique used in this study is path analysis. The population consists of individuals who are customers of Islamic banks in Depok. Sampling was conducted using purposive sampling, with a total of 84 respondents. Data collection was carried out through questionnaires. From the results of the research, the limited results of proving the theory of the relationship between the variables Sharia Banking Literacy, family environment on people's interest in saving in Bank Syariah (Y) and also trust in sharia banking are interesting findings, the results of the independent and intervening variables are positive and significant and also have an effect. Directly or indirectly, this can happen because the results of data processing fully reflect the existing reality.  The research results prove that literacy in sharia banking and the family environment, mediated by public trust in sharia banking, can create significant results in people's interest in saving. The potential of Indonesian society, which is 80% Muslim, is the strength of Bank Mega Syariah to get closer to society.
Analysis of Cement Distribution Strategy Through Competitive Strategy and Distribution Channels with Innovation Strategy as Intervening at PT. Solusi Bangun Indonesia (PT. SBI ) Narogong Plant Muhamad Henry Fasha; Titing Widyastuti
GoodWill Vol. 4 No. 2 (2024): October 2024
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/4d0pw038

Abstract

This study analyzes the effect of competitive strategy and distribution channels on the cement distribution strategy of PT. Solusi Bangun Indonesia (SBI) Narogong Plant, with innovation serving as an intervening variable. The research adopts a quantitative approach using primary data collected through questionnaires distributed to 93 managers at the Narogong Plant in Bogor Regency. Data analysis was performed using the Smart PLS 3.0 software to test both measurement and structural models. The results reveal that competitive strategy and distribution channels have a positive and significant influence on cement distribution strategy. Furthermore, both variables significantly affect innovation, which in turn has a positive effect on the distribution strategy. Innovation mediates the indirect influence of competitive strategy and distribution channels on cement distribution, indicating its essential role in enhancing distribution efficiency. The findings demonstrate that innovation-based competitiveness strengthens the company’s ability to adapt to market fluctuations, optimize delivery routes, and reduce operational costs. The high R-square values (0.886 for distribution strategy and 0.746 for innovation) indicate strong model reliability. Overall, this study provides managerial insights for PT. SBI in implementing innovation-driven strategies to improve operational efficiency and maintain sustainable competitiveness in Indonesia’s cement industry, where production capacity continues to exceed domestic consumption.
Co-Authors Ferdiana Dwi Analia Muhamad Henry Fasha Sukardiyanto