Impact of Human Resources Development on Organizational Financial Performance and Its Impact on Good Government Governance

Abstract

The purpose of this study is to determine the effect of Human Resources Development on Financial Performance and Its Implication on Good Government Governance. Accounting is concerned in recording financial reporting to the management of the company as a business entity that is not the owner of the company so that the concept of business unity is the center of accountability and financial statements are central to the company's financial accountability to be good. In Government Accounting Standards (SAP) are standardized and confirmed the existence of Reporting Entities and Accounting Entities, as Reporting Entities is a government unit consisting of one or more accounting entities which according to statutory provisions must submit accountability reports in the form of financial and non-financial reports. Financial reporting is conveyed internally and tiered to higher units in the context of consolidating financial statements by financial reporting entities. Each government unit can be determined as an accounting entity if the unit in question manages the company's financial budget.

The Dynamics of Financial Development, Government Quality, and Economic Growth in Different Groups of Economies

“…Similarly, inflation was considered as per its vital link with financial activities and businesses' profitability. Trade openness increases competition between domestic and international enterprises [24], and human development also leads to improved governance [25].…”

Analisis Bibliometrik Good Government Governance di Indonesia dari Tahun 2015-2020

“…Penelitian-penelitian yang sesuai dengan topik yaitu Good Government Governance sudah banyak dilakukan namun hasilnya masih berbada-beda. Beberapa variabel yang mempengaruhui GGG adalah pengendalian internal (Amijaya, 2019), (Nanda et al, 2019), kualitas sumber daya manusia (Safkaur & Sagrim, 2019), sistem akuntansi pemerintah (Manossoh, 2015), budaya organisasi (Bismantara & Wirakusuma, 2019); (Fery, 2019). Sementara penelitian Zai et al, (2020); (Safkaur & Sagrim, 2019) dan (Putra & Romli, 2020) mengatakan bahwa GGG berpengaruh terhadap kualitas informasi laporan keuangan (Wiantara & Yadnyana, 2020); (Tullah et al, 2018) dan terhadap kinerja organisasi (Yudhasena & Putri, 2019); (Meiyanti et al, 2019); (Supratiwi et al, 2019); (D. I.…”

Evaluate the sustainable reuse strategy of the corporate financial management based on the big data model

“…Under this idea, corporates need to integrate finance and business, and financial employees need to participate in various management decisions, production plans and performance management. Using information technology, enterprises can promptly obtain the budget implementation status, make correct reflections on market information and excel in market competition (Safkaur and Sagrim, 2019). In the context of big data, the financial department is required to fully grasp the business motivations behind corporate financial data based on business requirements, formulate budget plans that meet actual requirements and use information technology to control and supervise the implementation process in real time (Zhao et al, 2020).…”