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The Influence Of Human Resource Competency And Accounting Information Systems On The Quality Of Village Financial Reports In Banda Aceh City At 2025

  • Zulfikar Zulfikar1*
  • Irmawati Irmawati2
  • Elviza Elviza3
1,2,3 Universitas Muhammadiyah Aceh image/svg+xml
* Corresponding Author: Zulfikar Zulfikar
Cover JEMSI Volume 12 Nomor 4 Agustus 2026

Abstract

The purpose of this study is to determine the influence of human resource competency and accounting information systems simultaneously on the quality of village financial reports in Banda Aceh City. The population in this study were Village Heads, Treasurers and Village Secretaries in Banda Aceh City with a total of 100 people, taken based on simple random sampling using the Slovin formula. This research method is quantitative, testing and analysis of primary data were carried out using statistical data processing application tools with multiple linear regression formulations. Based on the results of the research that has been done, it was found that Human Resource Competence and Accounting Information Systems have a significant influence on the Quality of Village Financial Reports in Banda Aceh City in 2025 simultaneously amounting to 59.995. Partially, Human Resource Competence has an influence of 3.603 while the Accounting Information System has an influence of 3.160.

Keywords

Human Resource Competence Accounting Information Systems Quality of Village Financial Reports

How to Cite

Citation Format
Zulfikar, Z., Irmawati, I., & Elviza, E. (2026). The Influence Of Human Resource Competency And Accounting Information Systems On The Quality Of Village Financial Reports In Banda Aceh City At 2025. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 12(4), 3788-3799. https://doi.org/10.35870/jemsi.v12i4.6767

References

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Author Biographies

Zulfikar Zulfikar, Universitas Muhammadiyah Aceh

Department of Acccounting, University Muhammadiyah of Aceh, Banda Aceh, Indonesia.

Irmawati Irmawati, Universitas Muhammadiyah Aceh

Department of Acccounting, University Muhammadiyah of Aceh, Banda Aceh, Indonesia.

Elviza Elviza, Universitas Muhammadiyah Aceh

Department of Acccounting, University Muhammadiyah of Aceh, Banda Aceh, Indonesia.

License

Copyright (c) 2026 Zulfikar Zulfikar, Irmawati Irmawati, Elviza Elviza

Creative Commons License

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

This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

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