Journal of Economic, Bussines and Accounting (COSTING)
Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting

PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN SIPD TERHADAP PENGELOLAAN KEUANGAN

Wijaya, Muji Cahyo (Unknown)
Sari, Ati Retna (Unknown)
Irianto, Mochamad Fariz (Unknown)



Article Info

Publish Date
30 Jul 2025

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.

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Journal Info

Abbrev

COSTING

Publisher

Subject

Economics, Econometrics & Finance

Description

COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. ...