ANALISIS PENERAPAN SISTEM INFORMASI PEMERINTAHAN DAERAH (SIPD), KOMPETENSI SUMBER DAYA MANUSIA (SDM), SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP), STANDAR AKUNTANSI PEMERINTAHAN (SAP) TERHADAP KUALITAS LAPORAN KEUANGAN PADA SKPD DI KOTA JAMBI

Pendas : Jurnah Ilmiah Pendidikan Dasar
Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release

ABSTRACT The implementation of the Regional Government Information System (SIPD) is a strategic step to improve the quality of financial reports. This study aims to determine the effect of SIPD, human resource (HR) competency, the government internal control system (SPIP), and government accounting standards (SAP) on the quality of local government financial reports in Jambi City. Using a Likert scale and saturated sampling method with 40 respondents from the BPKAD, Disperindag, and Disdukcapil, data were analyzed using multiple linear regression. The results show that the implementation of SIPD and related variables contribute significantly to the reliability and transparency of financial reporting.