Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) Dan Kompetensi Sumber Daya Manusia Terhadap Efisiensi Pengelolaan Belanja Daerah Pada Pemerintah Kabupaten Bandung

Haifa Nur Asti Meisya
Rina Nurmalina (Jurusan Akuntansi, Politeknik Negeri Bandung)
Neneng Dahtiah (Jurusan Akuntansi, Politeknik Negeri Bandung)
Rahma Nazila Muhammad (Jurusan Akuntansi, Politeknik Negeri Bandung)

Indonesian Accounting Research Journal
Vol. 6 No. 3 (2026): Vol. 6 No. 3 (2026): Indonesian Accounting Research Journal (June 2026)

The management of regional expenditures in Indonesia still faces challenges inefficient budget use, as evidenced by the audit results from the Financial Audit Agency of the Republic of Indonesia (BPK RI) for Bandung Regency in 2024, which identified inefficiencies in regional spending. This condition emphasizes the importance of efficient budget management, in line with the national budget efficiency policy and the reduction of transfer funds to regions to prevent similar inefficiencies. This research aims to examine the influence of the Government's Internal Control System and human resource competencies on the efficiency of regional expenditure management. The study uses a quantitative approach with 108 respondents from 54 regional apparatus in Bandung Regency and analyzes data using Partial Least Squares-Structural Equation Modeling. The research results indicate that both variables have a positive and significant impact on the efficiency of regional expenditures, both partially and simultaneously, with human resource competencies being more dominant.