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All Journal e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi JURNAL RISET AKUNTANSI JAMBI Management Studies and Entrepreneurship Journal (MSEJ) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Studium: Jurnal Pengabdian Kepada Masyarakat Media Riset Akuntansi Auditing & Informasi Jambi Accounting Review (JAR) Indonesian Journal of Economic & Management Sciences (IJEMS)
Fitrini Mansur
Universitas Jambi
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : EKONOMIS : Journal of Economics and Business

 1 
Pengaruh Kompetensi Sumberdaya Manusia terhadap Kualitas Laporan Keuangan Daerah Pemerintah Provinsi Jambi melalui Pemanfaatan Teknologi Informasi sebagai Variabel Intervening Faramitha Riskia; Fitrini Mansur; Misni Erwati
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.686

Abstract

This study aimed to determine the effect of human resource competence on the quality of regional financial reports at the Jambi Provincial Government through the utilization of information technology. The populations in this study were officials at the Regional Apparatus Organization within the Jambi Provincial Government which functions as accounting entities involved in regional financial management and reporting. The sample in this study was selected by using the judgment sampling method, namely officials authorized in the management and reporting of regional finances from 19 OPD in the Jambi Provincial Government. Data analysis in this study used the Partial Least Square (PLS) approach with the help of Smart PLS 3.0 software. The results of this study indicated that HR competencies had a direct influence on the utilization of information technology and the quality of regional financial reports. The results of this study also indicated that the competence of human resources had an indirect influence on the quality of regional financial reports at the Regional Government Organization of Jambi Province through the utilization of information technology.
Co-Authors . Rafniati Achmad Hizazi Alan Pratama Aldafi Salsabilah Ali Akbar Syariz Alvin Andika Putra Arief Isdayanto Aulia Beatrice Brilliant Azira Annisa Nelya Gustina Deri Rezky Brimer Desri Yanto Dewi Fitriyani Eko Prasetyo Eko Prasetyo Enggar Diah P.A Enggar Diah Puspa Arum Etty Rahayu Jamil Faramitha Riskia Ferandien Cahya Dira Putri Misni Erwati, Misni Parassela Pangestu Primadi Prasetia Putri Anggraini Ratih Kusumastuti Reka Maiyarni Reni Yustien Rio Antoni Riski Hernando Riski Hernando Riski Hernando ruky, nuraini elfa Septiawati Septiawati Sri Rahayu Suci Safitri Suswita Roza Tona Aurora L Widya Sari Wendry Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti