Competent Human Resources Research Articles

Utilization Of Accounting Information Systems, Human Resource Competencies, Government Accounting Standards On The Quality Of Local Government Financial Statements

The local government financial report is a form of accountability report for the implementation of the Regional Revenue and Expenditure Budget that can be calculated with money. This study aims to assess the effect of utilization of accounting information systems, human resource competencies, and government accounting standards on the quality of local government financial reports. In this study, researchers used a quantitative descriptive approach. The information collection method used is through a questionnaire. The number of samples was 95 respondents who were determined using purposive testing techniques. Data analysis was performed with multiple linear regression models with data quality testing and classical assumption tests. The results of this study indicate that the utilization of accounting information systems, human resource competencies, and the application of government accounting standards have a significant effect on the quality of local government financial reports.

Implementasi kebijakan pengelolaan jaringan dokumentasi informasi hukum di Sekretariat Jenderal MPR RI Tahun2018-2022

The Legal Documentation and Information Network (JDIH) Management Policy is aform of public services using ICT in providing legal data and information sourceswhich can be easily, briefly, clearly and completely accessed by public The Secretariat General of the MPR RI as a supporting system for the Assembly is one of the members of the National JDIH. However, since was formed in 2018 until 2022 it has not been able to implement this policy properly. The management of JDIH that has not been well organized, the overlapping functions between the website management unit and the JDIH implementation team, infrastructure facilities that are not optimal, insufficient number and competency of human resources are some indicators as the weakness of JDIH implementation of MPR. This article will discuss about the implementation of JDIH management policy at the Setjen MPR RI, why is it still not running as expected and recommend some strategic steps to improve the JDIH in the future. This research uses study case qualitative methods with the Edward III and Grindle models as analytical tools. Data collection carried out using in-depth interviews, observation and documentation.

Analisis Kepuasan Pengguna Terhadap Layanan Arsip di Sekolah Vokasi Institut Pertanian Bogor

Service quality is very important, because its role is related to the interests of users, both the interests of internal and external users as a whole. This research aims to determine the level of satisfaction and performance assessment of archive services. The data collection method uses a literature study model and questionnaires. Data analysis uses primary data obtained from the results of questionnaire analysis, and secondary data obtained from a literature review. Respondents in this research were education staff, lecturers and students. The level of satisfaction with the quality of archival services at the IPB College of Vocational Studies based on CSI analysis was 81.76%, indicating that in general respondents were very satisfied with the quality of archival services. The results of the suitability analysis show that the relationship between expectations and the quality of archival services shows the highest gap in indicator A3(-0.502), where respondents expect the complete availability of required records, and the lowest gap in indicator Y3 (-0.364), namely staff politeness and the information provided is clearly understood. The conformity level of 90.24% indicates that the quality of archival services is considered good and service performance is in line with expectations. IPB College of Vocational Studies must consider human resource competency and ease of access. Human resourcecompetency, ease of access, is one of the issues that needs to be paid attention to by the IPB College of Vocational Studies. One of the managerial implications is increasing capabilities in the field of archives and recommendations for a comprehensively integrated system for IPB. It is hoped that researchers and stakeholders will accept development ideas and practical contributions in the form of strategic understanding and references.

Implementation of SAK E-MKM: Key Factor in Improving MSME Performance

Abstract Purpose - This study aims to test and analyze the factors that influence the application of SAK-EMKM. The factors used are the perceptions of MSME actors, SAK-EMKM socialization, SAK-EMKM training and human resource (HR) competencies. Design/methodology/approach - This research uses quantitative methods, and the data obtained comes from distributing questionnaires to MSME actors in Pontianak City. Data in this research was processed with the assistance of software IMB SPSS 25.Findings - The results showed the results of the Adjusted R Square value of 0.883, this means that the application of SAK-EMKM can be explained by MSME perceptions, SAK-EMKM socialization, SAK-EMKM training and Human Resource Competencies (HR) by 88.3%. In the influence test, it is known that MSME perceptions, SAK-EMKM socialization and HR competencies have a positive and significant effect on the application of SAK-EMKM in MSME actors, while SAK-EMKM training has no effect on the application of SAK-EMKM. This study recommends that MSME actors be able to record financial statements in accordance with SAK-EMKM. Research limitations/implications – This research has limitations on the scope of the research area. Keywords: Implementation of SAK-EMKM, MSME Actors, and MSME Perception

Enhancing Financial Statement Quality: The Moderating Role Of Coercive Pressure In Government Entities

Purpose: This study aims to examine the effect of human resource competence, accounting information system quality, and internal control systems on the financial statement quality of central government accounting entities, with coercive pressure as a moderating variable. Methodology/approach: Primary data was collected from 118 central government work units through questionnaire distribution. The data was analyzed using the Partial Least Square (PLS) statistical technique to examine the relationships between variables. Findings: Human resource competence, accounting information system quality, and internal control systems are proven to be factors that can affect financial statement quality. Coercive pressure can strengthen the effect of accounting information system quality on financial statement quality, but it cannot strengthen or weaken the effect of human resource competence and internal control systems. Practical implications: Enhancing the competence of financial statement preparers, utilizing accounting information systems, and implementing effective internal control systems should be encouraged to improve the quality of central government financial statements. Coercive pressure must be responded to properly by utilizing the advantages of accounting information systems. Originality/value: The examination of coercive pressure in moderating the factors affecting the financial statement quality is the novelty of this study.

Analysis of the Reorientation of the National Vocational Training Development Program

ILO found that only 59% of graduates from BLK at the level of UPTD and UPTP - which transformed into BPVP, could be absorbed by industries in 2022 due to the mismatch of competencies with the needs of the labor market. Therefore, the reorientation of the National Vocational Training Development Program is urgently needed to create skilled and competent human resources (HR) in line with the needs of industries and the labor markets. The purpose of this study is, to analyze the issues arising in the management of HR in vocational training institutions in creating skilled and competent HR, along the absorption of BLK graduates into companies/industries. This study uses a descriptive analysis method aimed at analyzing the management of HR in BLK. The results of the study indicate that BLK management has not yet adhered to standardized norms, the level of absorption of BLK graduates into companies/industries is still low, and there is a mismatch between the competencies of BLK graduates and the labor market. The implications of the study results for the Ministry of Manpower are: (1) refocusing training targets based on training needs analysis and national development priorities; (2) standardizing training programs considering the typology of BLK and the distribution of vocational training institutions; (3) identifying potential training needs and revitalizing training resources in vocational training institutions; (4) mainstreaming vocational training and apprenticeships by developing funding patterns and partnership programs between the government and the business/industrial sector, also the central and regional governments.

Challenges and Strategies in Implementing Hospital Accreditation Standards Among Healthcare Professionals in Healthcare Systems in Yemen: A Phenomenological Study.

The implementation of hospital accreditation standards in healthcare systems in Yemen that ensure safe and high-quality healthcare services is hampered by specific challenges. Therefore, this study was purposed to explore the challenges and strategies for applying hospital accreditation standards among healthcare professionals in Yemen. A qualitative, phenomenological design was adopted to conduct this study. Semi-structured interviews were used to collect data during the period from January 1, 2022, to February 28, 2022. Based on the content analysis, the study outcomes and lack of (i) funding, (ii) competent human resources, (iii) optimal infrastructure, and (iv) equipment and supplies deter the implementation of hospital accreditation standards. Also, this study highlighted the cultural and social barriers limiting the effectiveness of hospital accreditation standards, the need for increased investment in healthcare infrastructure and human resources, and cultural sensitivity training for healthcare professionals to enhance the implementation of and compliance with hospital accreditation standards. Policymakers should engage global corporations and development partners for technical assistance and capacity building that support the local application of hospital accreditation standards.

The Influence of Human Resources and Infrastructure Competence on the Performance of Licensing Services in the Investment Office and One-Stop Integrated Services of Central Maluku Regency

This study aims to determine the Effect of Human Resources and Infrastructure Competence on the Performance of Licensing Services in the Investment Office and One-Stop Integrated Services of Central Maluku Regency, both partially and simultaneously. This type of research is quantitative research. The respondents in this study were people/business actors who came to the Investment Office and One-Stop Integrated Services of Central Maluku Regency to apply for permits with the number of samples obtained as many as 80 people. Data collection techniques using questionnaires and processed using the SPSS statistical analysis application program. The results showed that partially and simultaneously the competence of Human Resources and infrastructure facilities had a positive and significant effect on the performance of licensing services at the Investment Office and One-Stop Integrated Services of Central Maluku Regency.

Career succession planning and its role in improving the professional competencies of human resources in educational institutions

Career succession planning and its role in improving the professional competencies of human resources in educational institutions

Pengaruh Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual, Kompetensi Sumber Daya Manusia Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Organisasi Perangkat Daerah Provinsi Jambi)

Jambi Province maintains an opinion from the government's financial reports, namely an unqualified opinion from the 2017-2022 BPK. However, there are several problems at the BPK in managing regional finances, namely the data presented is not appropriate, payment of teacher allowances, management of boss funds and inadequate management of regional receivables. This research aims to determine the effect of implementing accrual-based government accounting standards, human resource competency and internal control systems on the quality of financial reports in the Jambi Province OPD. This research uses quantitative research using primary data in the form of questionnaires using a 1-5 Likert scale and secondary data through documentation. The research method used was a purposive sampling method consisting of 21 OPDs with the number of respondents taken consisting of 3 people per OPD with a sample of 63 respondents. The data analysis method uses descriptive analysis and Structural Equation Modeling (SEM) - Partial Least Square (PLS) analysis using Microsoft Excel and SmartPLS 3 software. The results of the research show that (1) Implementation of accrual-based government accounting standards has a negative and insignificant effect on quality financial reports, (2) Human resource competency has a positive and insignificant effect on the quality of financial reports and (3) The internal control system has a positive and significant effect on the quality of financial reports. The suggestions given are for local governments to further improve employee understanding of accrual-based government accounting standards, provide training to local government officials on a regular and continuous basis and improve SOP’s so that this will have an impact on the quality of financial reports getting better.

Pelatihan Pembuatan dan Pengawasan Evaluasi Kinerja Administrasi Produksi Pada UKM Mamin Pakis Malang

The effectiveness and efficiency of the production administration at MSMEs MAMIN Pakis process needs to be supported by competent human resources. The reason for the dedication is because the production administration system is not yet perfect. The aim is to provide practical knowledge of strategy and application of performance evaluation in a continuous improvement manner. Targets of a continuous structured work evaluation system and employee motivation in improving performance. The training process carried out, namely manual data collection, structured recording of integrated production application program input for each department, provides important insight and becomes the basis for progress so that the discipline of manual data input and programs becomes an error controller. Activities processed from analysis of errors in inputting service release materials increase success and insight into production administration performance in a sustaainable manner.

Evaluasi Efektivitas Tenaga Kependidikan dalam Meningkatkan Kinerja Guru di SMPN 34 Surabaya

This research aims to increase the effectiveness of educational staff in improving teacher performance at SMPN 34 Surabaya. A qualitative approach using case study methodology is the research methodology used. In-depth interviews with teachers and educational professionals, direct observations in schools, and analysis of documents related to teacher professional development programs are the methods used to collect data.The findings of this study show the important role of education personnel in increasing teacher effectiveness at SMPN 34 Surabaya. Educational staff provides training sessions and seminars, assists instructors in their professional growth, and offers adequate administrative assistance. In addition, the availability of competent human resources and efficient staff-teacher communication both support improved teacher performance. However, this research also shows a number of difficulties faced by educational staff when implementing it. These difficulties include heavy workloads, little funding for professional development, and a lack of collaboration within school units.

Pengaruh Good Governance terhadap Kualitas Laporan Keuangan dengan Kompetensi SDM sebagai Variabel Moderasi pada GKJW Rejoagung

This study aims to determine the influence of the principle of accountability, the principle of transparency, and the principle of responsibility for Good Governance on the quality of financial statements with the competence of human resources as a moderation variable in Greja Kristen Jawi Wetan Rejoagung, Semboro District, Jember. The method of data collection in this study is the distribution of questionnaires to church administrators and staff that are directly related to church finances. The population used in this study is church administrators and staff who are directly related to church finances with a population of 20 people. The sample return technique used is a saturated sampling technique. The analysis method used is moderated regression analysis (MRA). The results showed that the principle of transparency and the principle of responsibility affect the quality of financial statements while the principle of accountability does not affect the quality of financial statements. Human resource competence cannot moderate the relationship of accountability to the quality of financial statements, but human resource competence can moderate transparency and responsibility for the quality of financial statements.

Learning Tools Based on Outcome Based Education to Improve Student Learning Outcomes

Currently, high quality and competent human resources are needed in the world of work. To achieve this, activities must be achieved as early as possible, which can be started from college by applying the Outcome Based Education (OBE) learning method. This research aims to develop learning tools for scientific courses in the form of valid, practical and effective outcome based education semester learning plans to improve student learning outcomes. The learning device development model used in this research is define, design, and develop, by modifying the 4-D model (Four D model). Learning device validity data was collected by a validation questionnaire. Practicality data was collected through questionnaires on the responses of lecturers and students to learning tools, and questionnaires on the implementation of learning tools. Data analysis was carried out descriptively. Based on the research results obtained: (1) the validity of learning devices is in the valid category with a validity value of RPS 3.52, (2) the practicality of learning devices is in the very practical category with value of 3.43, the average lecturer response is 3.71 and student response is 3.54, (3) the effectiveness of learning tools is in the effective category, with an average learning achievement test score of 79.54 and completeness of 88.24%. Based on the findings of the research results, it was concluded that learning tools met the criteria of being valid, practical, and effective in improving student learning outcomes tests, so that they could be implemented in a wider scope.

Implementation of The State Border Area Development Policy In Aruk Sambas District West Kalimantan Province

The phenomenon that becomes the object of research is the implementation of the state border area development policy in Aruk, Sambas Regency, West Kalimantan Province. This research aims to analyze the implementation of the state border area development policy in Aruk, Sambas Regency, West Kalimantan Province and formulate a state border area development model in Aruk, Sambas Regency, West Kalimantan Province. The research method used a descriptive qualitative approach. The determination of research informants was carried out through the snowball technique. The results showed that the management of strategic issues in the state border area until now lacks the active role of Ministries/ Institutions and Local Governments. The implementation of development by K/L is still concerned with sectoral ego, this can be evidenced by the large disparity between the Implementation of the BWN-KP Management Master Plan 2020-2024 with programs/activities and budgets of Ministries/Institutions that have been committed to the implementation of development in state border areas in priority location sub-districts, PKSN, PLBN and PPK. Referring to the above, the activities of the Aruk PLBN Border Area Development of Sambas Regency are still categorized as not optimal. Supporting and inhibiting factors for the development of the Aruk PLBN area include the Aruk PLBN Management Resource Factor, the Human Resources Competency Factor, the Information and Technology Support Factor and the Aruk PLBN Management Positive Attitude Factor. Meanwhile, the inhibiting factors of development at PLBN Aruk Sambas Regency include Communication Factors, Infrastructure Factors and Bureaucratic Factors. The development model of border area development of PLBN Aruk Sambas Regency is the institutional development of the Border Management Agency consisting of institutional authority, institutional structure, institutional personnel, and institutional administrative resource management

The Influence of Competence and Information Technology Utilization on Employee Performance with Organizational Culture as a Moderating Variable at Amanjiwo Resort in Magelang

This study aimed to determine and analyze the Effect of Human Resource Competence and Information Technology Utilization on Employee Performance with Organizational Culture as a Moderation Variable at Amanjiwo Resort in Magelang.. This type of research is quantitative research. The data in this study are primary and secondary data in the form of questionnaires given to 91 respondents and the results of interviews with the Human Resource Manager of Amanjiwo Resort. The population of this study were all employees at Amanjiwo Resort, totaling 117 people. The sampling technique used was a random sampling technique with cluster random sampling with a sample of 91 people. The method used is the Structural Equation Model (SEM) method with the help of SmartPLS 4 software. The analysis technique used is the PLS SEM method in the form of outer model analysis and inner model analysis. The results of this study indicate tha t: 1.Human resource competence has a positive effect on employee performance at Amanjiwo Resort, 2.Utilization of information technology has a positive effect on employee performance at Amanjiwo Resort, 3.Organizational culture does not moderate the influence of human resource competence on employee performance, 4.Organizational culture does not moderate the effect of using information technology on employee performance.

PERAN PELATIHAN MOTIVASI KERJA DAN KUALITAS PELAYANAN TERHADAP MINAT MASYARAKAT PEMBAYAR PAJAK KENDARAAN BERMOTOR PASCA PANDEMI DI NUSA PENIDA KLUNGKUNG BALI

This study aims to examine the role of training, work motivation and service quality on people's interest in paying motorized vehicle taxes in Nusa Penida Klungkung Bali after the pandemic. Using human resource theory and applied theory of human resource competence, motivation and entrepreneurship. Qualitative research methods using a questionnaire with 75 samples and four hypotheses assisted by data processing using SPSS version 24. The results of the study obtained 1. Work motivation has a positive and not insignificant effect on people's interest in paying taxes. 2. Quality of service has no significant effect on people's interest in paying taxes, 3 Training variables mediate work motivation and service quality on people's interest in paying taxes, 4. Path analysis shows that there is a direct influence between the variables Work Motivation, Service Quality and Training on Community Interests Paying taxes produces a low direct effect on people's interest in paying taxes and an indirect effect between the Effect of Work Motivation through Training on people's interest in paying moderate or moderate taxes. The implications of the influence of Work Motivation, Quality of Service and Training on Public Interests to Pay Taxes are lower and are more influenced by other factors

The influence of human resource competency, utilization of information technology, and understanding of financial accounting standards on the quality of financial reports with an internal control system as an intervening variable at the GMAHK Head Office of the Eastern Indonesian Conference Union

This study aims to examine the effect of human resource competency, utilization of information technology, and understanding of financial accounting standards on the quality of financial reports with an internal control system. This study uses primary data with 104 employees of the finance department at the Seventh-day Adventist Church (GMAHK) of the Eastern Indonesian Conference Union as respondents. This study uses path analysis for hypothesis testing. The findings show that human resource competence, understanding of accounting standards, and internal control systems have direct effect on quality of financial reports. In addition, the findings also show that human resource competence and a good understanding of accounting standards directly effect on the internal control system. In an indirect relationship, human resource competence and understanding of accounting standards are able to synergize with an effective internal control system in presenting quality financial reports. The findings of this study also indicate that information technology in GMAHK does not have a significant role in determining the quality of financial reports. The findings suggest that GMAHK needs to develop staff training, especially in mastering new information technology applications to ensure the continued quality of financial reports.

Pengaruh Sistem Pengendalian Internal Pemerintah, Whistleblowing System, Dan Kompetensi Sumber Daya Manusia Terhadap Pencegahan Fraud (Studi Pada Inspektorat Daerah Kota Bandung)

The goal of this study is to determine the relationship between fraud prevention in the Bandung City Regional Inspectorate and the government's internal control system, whistleblower system, and human resource competency. This data collection used several studies, namely, field research, literature study, interviews, and distributing questionnaires to 65 respondents with a research sample of Bandung City Regional Inspectorate Auditors which was the method used to collect data. Quantitative techniques, such as verification and descriptive methods, were employed in this study. In this study, saturated sampling combined with non-probability sampling was the research sample strategy or sampling technique. The degree of sample influence is measured using the coefficient of determination, multiple linear regression analysis, classical assumption test analysis, and hypothesis testing. The Statistical Product and Service Solution Application version 26 is used in this data processing. Thus, the study's findings suggest that while human resource competency has no discernible impact on fraud prevention, the government's internal control and whistleblower systems have an impact on it. Simultaneous research findings indicate that fraud prevention is influenced by the government's internal control system, whistleblower mechanism, and human resource competency. Therefore, it can be said that internal government controls account for 74% of fraud prevention, external variables account for 26%, and the violation reporting system and human resource competency account for 74%.

The influence of state-owned property management, the implementation of the State-Owned Property Management Accounting Information System and human resource competency on the quality of government financial reports

This study explores the complex connection between the management of State Property, the utilization of the State Property Accounting Management Information System, the proficiency of personnel, and their combined influence on the accuracy of financial statements in government organizations. This research seeks to investigate the impact of effective State Property management, facilitated by advanced technological systems such as State Property Management and Accounting Information System, and bolstered by skilled human resources, on the dependability and precision of financial reporting in the public sector. The study will analyze scholarly literature and empirical evidence to achieve this objective. By integrating descriptive and verification methodologies, this research study utilizes a quantitative approach to investigate the influence of human resource competence, the administration of State Property, and the implementation of the State Property Accounting Management Information System on the quality of financial statements within government organizations. The variables are operationalized and measured using indicators that pertain to the quality of government financial accounts, management of State Property, implementation of State Property Management and Accounting Information System, and human resource competency. Data is gathered by distributing questionnaires to the personnel of the Regional Office of the National Land Agency of West Java Province. The total population consists of 54 individuals, and a saturated sampling strategy is used. To summarize, this study highlights the significance of efficient management of State Property and the adoption of State Property Management and Accounting Information System in improving the accuracy and reliability of government financial accounts. Nevertheless, a more thorough examination is necessary to ascertain the exact influence of human resource expertise. These findings enhance the existing information on financial management in the public sector and identify areas where government financial reporting standards might be improved.