Image of PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PUSKESMAS DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL MODERASI DI KABUPATEN OGAN KOMERING ULU
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PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PUSKESMAS DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL MODERASI DI KABUPATEN OGAN KOMERING ULU

This study addresses the growing demand for accountability and transparency in the financial management of Puskesmas transitioning to Regional Public Service Agency (BLUD) status in Ogan Komering Ulu Regency. It examines the effect of Internal Control Systems, Information Technology Utilization, and Human Resource Competence on the Quality of Financial Statements, with Financial Literacy as a moderating variable. Using a quantitative approach, data were collected from 102 Puskesmas personnel through a six-point Likert scale questionnaire and analyzed using PLS-SEM. The findings reveal that Internal Control Systems, Information Technology Utilization, and Human Resource Competence each have a positive and significant impact on the Quality of Financial Statements. The model demonstrates strong explanatory power, with an R-square value of 0.706, indicating that 70.6% of the variance is explained by the proposed variables. Financial Literacy also significantly strengthens the relationship between the independent variables and financial statement quality. These results emphasize the importance of strengthening internal controls, optimizing technology utilization, enhancing human resource competence, and improving financial literacy to ensure high-quality financial reporting and institutional readiness for BLUD implementation.

Availability
#
Central Library (Reference) T1935782026
T193578
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1935782026
Publisher
Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
99 hlm.; ilus.; tab.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.307
Content Type
Text
Media Type
unmediated
Carrier Type
other (computer)
Edition
-
Subject(s)
laporan keuangan
Prodi Ekonomi Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related
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