Analysis Of Human Resource Competencies On The Quality Of Financial Statements In The Perspective Of Islamic Accounting

Authors

  • Yuni tirtasari siallagan North Sumatra State Islamic University, Indonesia

DOI:

https://doi.org/10.29040/jiei.v10i2.13385

Keywords:

Human Resources Competence, Financial Statement Quality, Sharia Accounting

Abstract

Financial reports are a form of accountability for the management of state / regional finances during a period and the quality of financial reports is strongly influenced by human resources. This study aims to analyze the effect of Human Resource Competence on the Quality of Financial Statements at the Office of the Pematangsiantar Human Resources Staffing and Development Agency. The research method used in this research is descriptive method with qualitative and quantitative approaches. By using a questionnaire as an instrument, the respondents in this study were financial sector employees. In this study, the sampling technique was carried out by purposive sampling and the analysis technique used was simple regression analysis, and the coefficient of determination (R2). The results showed that human resource competence has a positive and significant effect on the quality of financial reports of the Office of the Human Resources Staffing and Development Agency. In sharia accounting, the implementation of accountability must be carried out based on applicable guidelines such as the application of administration in accordance with Islamic law.

References

Arfah, T., & Jamilah, P. (2020). Public Finance in the Perspective of Islamic Economics. Islamika Journal, 3(2), 14-23.

Arif, E., & Fitri, Z. A. (2022). THE EFFECT OF HUMAN RESOURCE COMPETENCE AND THE APPLICATION OF SIA ON THE QUALITY OF FINANCIAL STATEMENTS. Journal Of Islamic Finance And Accounting Research, 1(2 AUGUST), 29-39.

Hidayati, R., & Kinasih, H. W. (2023). HUMAN RESOURCE COMPETENCIES AND THE ROLE OF INTERNAL AUDIT AS DETERMINANTS OF THE QUALITY OF WONOSOBO DISTRICT GOVERNMENT FINANCIAL REPORTS. JAKA (Journal of Accounting, Finance, and Auditing), 4(1), 142-148. http://publikasi.dinus.ac.id/index.php/jaka

Kabib, N., Hayati, S. N., & Fatimatuzzahra, S. (2021). Does the Application of Accounting Standards, Human Resource Competencies and the Role of Internal Auditors affect the Quality of Financial Statements? Journal of Accounting and Tax, 21(2).

Kamilah, K., & Nasution, Y. S. J. (2024). The Optimization of Digitalization in Facing Global Competition: The Case of Islamic Accounting. Qubahan Academic Journal, 4(2), 14-22. https://doi.org/10.48161/qaj.v4n2a232

Maghfiroh, A. (2021). Analysis of Human Resource Development in a Sharia Perspective. Scientific Journal of Islamic Economics, 7(1), 403. https://doi.org/10.29040/jiei.v7i1.2138

Menne, F., & Hasiara, L. O. (2023). Analysis of the Effect of HR Competencies and Management Commitment on the Quality of Financial Statements. Ecosystem Scientific Journal 23 (1), 111-119.

Mitjo, F., Kawatu, F. S., & Tangkau, J. (2023). The Effect of Human Resource Competencies on the Quality of Financial Statements of the Regional Government of North Halmahera Regency. Journal of Accounting Manado (JAIM), 3(2), 234-241. https://doi.org/10.53682/jaim.v3i2.2616

Regulation of the Head of the Civil Service Agency Number 7 of 2013 concerning Guidelines for the Preparation of Civil Servant Managerial Competency Standards

Government Regulation No. 71/2010 on Government Accounting Standards

Putri, A. U., Meiriasari, V., & Djuita, P. (2021). Analysis of the Effect of Human Resources on the Quality of Financial Statements at the Sukajaya Village Office, Palembang City. Current Scientific Journal of Global Economics, 12(2), 156-161. https://doi.org/10.36982/jiegmk.v12i2.1331

Safitri, E., Amiruddin, Selong, A., Tenriwaru, & Basalamah, M. S. A. (2023). Understanding Government Accounting Standards, Internal Control Systems, Human Resource Competencies on the Quality of Financial Statements. Center of Economic Students Journal, 6(1), 22-30. https://doi.org/10.56750/csej.v6i1.521

Safitri, P., Noholo, S., & Wuryandini, A. R. (2023). The Effect of Human Resource Competencies on the Quality of Village Financial Reports. Jambura Accounting Review, 4(2), 377 - 390. Retrieved from https://jar.fe.ung.ac.id/index.php/jar/article/view/113

Saldikawati, A., Pertiwi, N. L. G. A., & Utomo, R. B. (2023). The Effect of Human Resources Competence and Financial Literacy on the Quality of Financial Statements (Study on MSMEs in West Jakarta). UBS Journal of Economics and Business, 12(6), 3438-3445.

Sari, A., & Wahyuni L, A. (2023). Analysis of the Effect of Implementation of Accrual-Based Government Accounting Standards and HR Performance on the Quality of Financial Statements (Case Study of the Environmental Service of North Sumatra Province). JAKU (Journal of Accounting & Finance Unja) (E-Journal), 7 (2), 59-66. https://doi.org/10.22437/jaku.v7i2.19035

Septiani, I., & Susilowati, L. (2022). THE APPLICATION OF GOVERNMENT ACCOUNTING STANDARDS IN VILLAGE FINANCIAL ACCOUNTABILITY DURING THE COVID 19 PANDEMIC IN SENDANG SUB-DISTRICT IN REVIEW FROM AN ISLAMIC PERSPECTIVE. Scientific Journal of Management, Economics, & Accounting (MEA), 6(2), 1658-1676. https://doi.org/10.31955/mea.v6i2.2225

Shanti, D. A., Suhaedi, W., & Astuti, W. (2024). Analysis of the Internal Control System, Human Resource Competencies, and Information Technology Utilization on the Quality of Financial Statements in the West Lombok Regency Government. Journal of Accounting Student Research, 4(1), 106-118.

Suwarno, S., Lustrilanang, P., & Sunardi, S. (2023). The Effect of HR Competence, Village Accounting System Implementation, and Leadership Commitment on the Quality of Village Financial Reports. Scientific Journal of Unitary Accounting, 11(1), 177-186. https://doi.org/10.37641/jiakes.v11i1.1718

Yulanda, D., & Oktala, R. (2021). Human Resource Competencies on the Quality of Financial Statements in the Work Unit of the District Police Finance Section. Journal of Management and Business (JOMB), 3(1), 1-9.

Zuliyana, S., Mawaddah, A., & Hartati, R. (2023). Analysis of the Application of Government Accounting Standards (SAP) in the Financial Statements of the Bengkalis Regency Agriculture Office. Shafin: Sharia Finance and Accounting Journal, 3(1), 11-33. https://doi.org/10.19105/sfj.v3i1.853

Downloads

Additional Files

Published

15-07-2024

How to Cite

siallagan, Y. tirtasari. (2024). Analysis Of Human Resource Competencies On The Quality Of Financial Statements In The Perspective Of Islamic Accounting. Jurnal Ilmiah Ekonomi Islam, 10(2), 1627–1636. https://doi.org/10.29040/jiei.v10i2.13385

Issue

Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024

Section

Articles

Citation Check

License

The copyright of the article fully belongs to the Jurnal Ilmiah Ekonomi Islam and publishing rights belong entirely to LPPM STIE AAS Surakarta

 Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Similar Articles

<< < 1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.