The purpose of this research is to examine the relationship between the quality of financial
statements and factors such as accounting information systems, internal control systems …

Penelitian ini bertujuan untuk mengetahui apakah kompetensi sumber daya manusia,
penerapan sistem akuntansi, pemanfaatan teknologi informasi dan sistem pengendalian …

The aim of the research is to analyze the Regional Disaster Management Agency (BPBD),
which is a regional government agency that has the task of implementing disaster …

Local governments are currently required to be able to present financial reports to the public.
Given the increasing demands on the implementation of public accountability, it has …

x ABSTRACT This study aims to investigate the effect of accounting information systems,
Internal Control Systems, Utilization, Information Technology, Human Resource …

BUMDes is the government's bid to improve the welfare of rural communities, but many are
still troubled by poor quality financial reports. The purpose of this study was to determine …

Good government financial management is influenced by factors such as human resources,
information technology, and internal control. This study aims to examine the impact of these …

Financial reports can show the performance of a company. Quality cooperative financial
reports are needed as a form of cooperative accountability towards cooperative members …

Peneilitian ini bertujuan mengetahui pengaruh teknologi informasi, pengendalian intern,
dan kompetensi pegawai terhadap kualitas laporan keuangan, penelitian ini dilaksanakan …

The purpose of this study was to find out and analyze: The Influence of Internal Control and
User Competence on the State Treasury and Budget Information System (SPAN) in the …