Utilization of Information Technology to Increase Human Resources Capacity and Internal Control Systems on Local Government Financial Reporting Information

Pratiwi, Marsyanda Eka; Din, Muhammad; Masdar, Rahma; Amir, Andi Mattulada; Zahra, Femilia; Kahar, Abdul; Meldawati, Lucyani

doi:10.13189/ujaf.2022.100120

Cited by 7 publications

(6 citation statements)

References 10 publications

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“…According to Nurillah & Muid (2014) there is a substantial and positive association between the usage of IT and the quality of reports. Similar conclusions are reached by Roshanti et al, (2014) and Soimah (2014), indicating that the utilization of IT improves the financial report quality. In other words, the more information technology is used, the better the financial reports are produced.…”

Section: Introductionsupporting

confidence: 76%

Enhancing Financial Report Quality in Yogyakarta's Micro, Small, and Medium Enterprises (MSMEs) Through Information Technology Application and Organizational Commitment

Visnhu

2023

JASa

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This study aims to understand the phenomenon where the information technology application and organizational commitment can contribute to enhancing financial report quality in Yogyakarta’s MSMEs. High-quality financial reports may serve as an effective platform for diverse parties to make economic decisions. MSMEs were chosen as the focus of the research because they often face challenges in terms of access to capital for their business expansion, caused by suboptimal capital distribution. This insufficient capital distribution is largely due to a lack of sufficient information for investors regarding the conditions of MSMEs. A quantitative research approach was used, involving the distribution of questionnaires and obtaining 209 responses from MSME operators in Yogyakarta, followed by hypothesis testing using PLS-SEM. The findings indicate that the information technology application improves the financial report quality. Furthermore, Organizational commitment acts as a moderator in enhancing the link between the deployment of IT and the quality of financial reports. Ultimately, the results of this study can provide practical contributions to organizations, particularly MSMEs, in improving their financial report quality through the implementation of information technology and organizational commitment.

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Section: Introductionsupporting

confidence: 76%

Enhancing Financial Report Quality in Yogyakarta's Micro, Small, and Medium Enterprises (MSMEs) Through Information Technology Application and Organizational Commitment

Visnhu

2023

JASa

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“…Con los altos índices de corrupción que hay en las instituciones públicas, existe una demanda creciente por parte de la sociedad en cuanto a transparentar la gestión en la administración pública, esto ha hecho que los gobiernos logren formas eficientes de transparentar la gestión, a través de una buena implementación del sistema de control interno para el manejo de los recursos financieros, teniendo un adecuado uso de las tecnologías de información y el recurso humano capacitado adecuadamente (Pratiwi et al, 2022). El uso de las tecnologías de información en los diferentes procedimientos de control interno dentro de las instituciones cambia, ya que con el uso de la tecnología digital se garantiza en la administración una mejor transparencia en la gestión y un mejor uso de los recursos públicos, en beneficio de la sociedad (Korol et al, 2022).…”

Section: Discussionunclassified

El Sistema de Control Interno en el Sector Público de Perú: Una Revisión Sistemática

Cruzado Vidal,

Cribilleros Rios,

Cuadra Alvarado

et al. 2023

rcli

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El articulo analiza y recoge información descriptiva de varios autores en diferentes revistas indexadas en relación al sistema de control interno en el sector público de Perú. El objetivo de la investigación fue analizar la importancia del sistema de control interno dentro del sector público peruano. Se realizó una revisión sistemática de artículos científicos en diferentes bases de datos (Scopus y Scielo y Google académico), utilizando palabras claves como “sistema de control interno” y “control interno”. Los resultados demuestran que implementar el sistema de control interno en las entidades públicas es de suma importancia y urgencia, y para lograr implementar un sistema de control interno de calidad así mismo se requiere de servidores públicos con conocimiento en el tema y que estén comprometidos en ejercer el control. Se concluye que, la implementación del sistema de control interno ayuda a las entidades a conseguir sus objetivos, mediante la emisión de normas, lineamientos y directivas, ayuda a transparentar la gestión y es una herramienta clave para frenar la corrupción en las instituciones públicas

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“…According to the above formula, obtain the local characteristics of human resource allocation score, take this feature as the input of the pooling layer of the improved CNN model, and output the final prediction results of current enterprise high-quality human resource allocation through the pooling layer, convolution layer, and full connection layer, so as to provide data support for subsequent human resource allocation [35,36]. To sum up, the specific process of enterprise high-quality human resource allocation is shown in Figure 3.…”

Section: Realize the Allocation Methods Of Enterprise High-quality Hu...mentioning

confidence: 99%

Allocation Method of Enterprise High-Quality Human Resources Based on Intelligent Big Data

Zhang¹

2022

Wireless Communications and Mobile Computing

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At present, the variation coefficient is used to calculate the difference between personnel and individual posts, which leads to the poor ability of allocating enterprise human resources. Therefore, a high-quality enterprise human resource allocation method based on intelligent big data is proposed. According to the four principles, the process of model building is designed, the hypothesis of model building is made, and the model of optimal allocation of human resources is constructed. From the personnel and post quantity, personnel and post structure, personnel and post quality, system, and other four aspects of optimal allocation, design the model running process, network personnel and posts, and use network indicators to match personnel and posts. The adjustment layer is introduced into the basic CNN model structure, and the input layer of intelligent big data is used to normalize the score of current high-quality human resources of enterprises. After the local characteristic processing is implemented on the human resource scoring matrix, the human resource allocation results are output to realize the allocation of high-quality human resources of enterprises. The experimental results show that the evaluation effect of the method is good, the evaluation time is short, the work efficiency is high, the credibility of human resource structure allocation is good, and the human resource allocation method has a good human resource structure allocation ability.

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Utilization of Information Technology to Increase Human Resources Capacity and Internal Control Systems on Local Government Financial Reporting Information

Cited by 7 publications

References 10 publications

Enhancing Financial Report Quality in Yogyakarta's Micro, Small, and Medium Enterprises (MSMEs) Through Information Technology Application and Organizational Commitment

Enhancing Financial Report Quality in Yogyakarta's Micro, Small, and Medium Enterprises (MSMEs) Through Information Technology Application and Organizational Commitment

El Sistema de Control Interno en el Sector Público de Perú: Una Revisión Sistemática

Allocation Method of Enterprise High-Quality Human Resources Based on Intelligent Big Data

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