Bibliographic Details
| Title: |
Pengaruh Sakti, Kompetensi SDM, dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan di Ditjen Paud Dikdasmen. (Indonesian) |
| Authors: |
Susilo, Joko, Aritonang, Reikman D. P. |
| Source: |
Journal of Social & Technology / Jurnal Sosial dan Teknologi (SOSTECH); Jul2025, Vol. 5 Issue 7, p2889-2901, 13p |
| Subject Terms: |
FINANCIAL statements, ACCOUNTING standards, ORGANIZATIONAL commitment, GOVERNMENT accounting, FINANCIAL performance |
| Abstract (English): |
The realization of quality financial reports can be seen from the fulfillment of the qualitative characteristics of financial reports. Government Regulation of the Republic of Indonesia Number 8 of 2006 concerning Financial Reporting and Performance of Government Agencies mandates state financial managers to present financial information in a timely, informative, transparent and responsible manner through financial reports prepared in accordance with government accounting standards with high-quality financial reports. The purpose of the study was to determine the effect of the implementation of financial indtandi (Sakti), human resource competence, organizational commitment to the quality of financial reports in the Directorate General of Early Childhood Education, Elementary Education and Secondary Education. The research method was carried out with quantitative descriptive, which was carried out by distributing questionnaires to 17 respondents as samples. Data processing was carried out using SPSS Software. The results of the study showed a significant and positive effect on H1, namely the Implementation of the Financial Application System at the Agency Level (SAKTI) has an effect on the Quality of Financial Reports, the hypothesis is accepted; H2, namely Human Resource Competence has an effect on the Quality of Financial Reports, the hypothesis is accepted; H3, namely Organizational Commitment has an effect on the Quality of Financial Reports and the simultaneous effect of the hypothesis is accepted; H4, namely the Implementation of the Institutional Level Financial Application System (SAKTI), Human Resource Competence and Organizational Commitment have a simultaneous effect on the Quality of Financial Reports, the hypothesis is accepted. [ABSTRACT FROM AUTHOR] |
| Abstract (Indonesian): |
Realisasi laporan keuangan yang berkualitas dapat dilihat dari terpenuhinya karakteristik kualitatif laporan keuangan. Peraturan Pemerintah Republik Indonesia Nomor 8 Tahun 2006 tentang Pelaporan Keuangan dan Kinerja Instansi Pemerintah mewajibkan pengelola keuangan negara untuk menyajikan informasi keuangan secara tepat waktu, informatif, transparan, dan bertanggung jawab melalui laporan keuangan yang disusun sesuai dengan standar akuntansi pemerintahan dengan kualitas laporan keuangan yang tinggi. Tujuan penelitian ini adalah untuk mengetahui pengaruh implementasi aplikasi keuangan instansi (SAKTI), kompetensi sumber daya manusia, dan komitmen organisasi terhadap kualitas laporan keuangan di Direktorat Jenderal Pendidikan Anak Usia Dini, Pendidikan Dasar, dan Pendidikan Menengah. Metode penelitian dilakukan dengan pendekatan deskriptif kuantitatif melalui penyebaran kuesioner kepada 17 responden sebagai sampel. Pengolahan data dilakukan dengan menggunakan perangkat lunak SPSS. Hasil penelitian menunjukkan adanya pengaruh yang signifikan dan positif pada H1, yaitu Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) berpengaruh terhadap Kualitas Laporan Keuangan, hipotesis diterima; H2, yaitu Kompetensi Sumber Daya Manusia berpengaruh terhadap Kualitas Laporan Keuangan, hipotesis diterima; H3, yaitu Komitmen Organisasi berpengaruh terhadap Kualitas Laporan Keuangan dan pengaruh secara simultan hipotesis diterima; H4, yaitu Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI), Kompetensi Sumber Daya Manusia, dan Komitmen Organisasi berpengaruh secara simultan terhadap Kualitas Laporan Keuangan, hipotesis diterima. [ABSTRACT FROM AUTHOR] |
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