Jurnal Akuntansi Barelang
Vol 10 No 2 (2026): Jurnal Akuntansi Barelang

ANALYSIS OF INTERNAL CONTROL AND HUMAN RESOURCES ON FINANCIAL REPORTS

Dian Efriyenty (Universitas Putera Batam)
Argo Putra Prima (Universitas Riau Kepulauan)
Risca Azmiana (Universitas Putera Batam)



Article Info

Publish Date
29 May 2026

Abstract

Increasing population growth has led to an increasing number of children enrolling in prestigious schools or public schools. In this context, sound financial reporting is crucial for more transparent and accountable school financial management. Financial reports are prepared by finance staff in detail and supported by clear evidence. This is especially crucial for private schools that receive funding from various sources, such as tuition fees, foundation funds, and government assistance. However, some private schools still experience difficulties in preparing financial reports that meet standards and maintain high quality. This study involved 150 respondents. The results showed that human resources had no impact on the quality of financial reports. Meanwhile, the internal control system did.

Copyrights © 2026






Journal Info

Abbrev

jab

Publisher

Subject

Economics, Econometrics & Finance

Description

This journal contains accounting studies which include Financial Accounting, Public Sector Accounting, Management Accounting, Economic, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital ...