Accounting Research Festival 2025 P-ISSN: x-x.
E-ISSN: x-x Website: https://publikasiilmiah.
id/fra4 Redefining Accounting Education: Balancing Technological Innovation with Ethics and Sustainability The Effect Of The Implementation Of Accounting Information Systems And Human Resource Competence On The Quality Of Financial Reports With Internal Control System As A Moderating Variable In Micro.
Small.
And Medium Salted Egg Businesses In Brebes Regency Dewi Kartika1*.
Yeni Priatna Sari2.
Lulu Khaerunnisa 3 123 Accounting Departement.
Harkat Negeri University.
Tegal.
Indonesia.
Email: kartika_dewi@harkatnegeri.
ABSTRACT
This study aims to examine the effect of the implementation of accounting information systems and human resource competence on the quality of financial statements, with the internal control system as a moderating variable in micro, small, and medium salted egg businesses in Brebes Regency.
The research methodology involves data collection techniques, consisting of observation, interviews, literature study, and documentation.
Meanwhile, the data analysis techniques consist of descriptive statistics, validity test, reliability test, normality test, regression equation test 1, and regression equation The results indicate that there is a simultaneous influence of the implementation of accounting information systems and human resource competence on the quality of financial statements in micro, small, and medium salted egg businesses in Brebes Regency and simultaneously the influence of the implementation of accounting information systems and human resource competence on the quality of financial statements with internal control systems as a moderating variable in micro, small, and medium salted egg businesses in Brebes Regency.
Keywords: Implementation Of Accounting Information Systems.
Human Resource Competence.
Quality Of Financial Statements.
With Internal Control Systems INTRODUCTION In today's era of globalization, technological advancements are developing rapidly.
The use of electronic media is a technological advancement that is no longer unfamiliar.
All activities performed through electronic media become easier.
This includes receiving information, processing data from input, output, and results, and making decisions based on the data processing results, one of which is the preparation of financial reports.
If small businesses want to grow, they must use accounting software to create financial reports .
Information systems can be classified as either single-user or multi-user.
Single-user information systems are made to satisfy a single user's need for personal data .
Multi-user information systems, on the other hand, are designed to satisfy the information requirements of an office, department, division, section, or entire organization.
Human Resources: As a component of the accounting information system, humans are in charge of its management, operation, and decision-making.
Only with the necessary resources can an accounting information system operate.
Procedures are the stages involved in finishing a work, employment, or In order for users to comprehend information in financial reports, it must adhere to the relevant Reports must be pertinent, reliable, comparative, and comprehensible in order to satisfy the necessary reporting quality standards .
Proceeding Accounting Research Festival | 4 The Limbangan Wetan and Limbangan Kulon sub district in Brebes Regency has many micro, small, and medium enterprises (MSME.
with potential for development, but they often face issues regarding accounting systems, human resources, and financial reporting in their businesses.
Many of them do not have an accounting department in their MSMEs yet, even though they already have a large number of In addition, new problems arise when MSMEs need to apply for financing from financial institutions, as they are always limited due to the absence of capability financial reports.
The preparation of financial statements is very important to understand the position, performance, and changes in ownerAos equity.
According to the phenomenon occurring in SMEs in Brebes Regency, the Salted Egg SMEs do not want to prepare financial statements for various reasons, such as not wanting to incur additional costs.
With the preparation of financial statements.
SMEs must hire other people.
However, with technological advancements.
SMEs can now prepare financial statements using accounting The preparation of financial statements is very important to understand the position, performance, and changes in ownerAos equity.
According to the phenomenon occurring in MSMEs in Brebes Regency, the Salted Egg MSMEs do not want to prepare financial statements for various reasons, such as not wanting to incur additional costs.
With the preparation of financial statements.
MSMEs would need to hire other However, with the advancement of technology.
MSMEs can now prepare financial statements using accounting applications.
TAM theory was introduced by Davis in 1989 to explain individual reactions to technology and one's intention in using technology .
It also describes how individuals or users can accept technology in the context of information systems .
Perceived ease of use and perceived usefulness are two primary theoretical concepts that play a major role in the acquisition of users of an information system.
These two perceptions greatly influence the desire or intention to behave .
ehavior intentio.
If users perceive a technological system as easy to use and has benefits, they will really like using it.
RESEARCH METHOD
Brelbels Relgelncy is aln alrelal localteld in thel northelrn coalstall relgion, direlctly bordelring thel Jalval Selal.
In thel coalstall alrelals, thel locall elconomy gelnelraly relliels not only on fishing alnd shrimp falrming, but malny peloplel allso work als duck falrmelrs.
Thelrelforel, it is no surprisel thalt Brelbels hals belcomel onel of thel producelrs of sallteld elggs.
This relselalrch using qualntitaltivel delscriptivel melthod wals conducteld on sallteld elgg SMELs in Brelbels Relgelncy alnd took plalcel from Maly to July 2025 in Limbalngaln Weltaln alnd Limbalngaln Kulon villalgels.
This typel of relselalrch is delscriptivel relselalrch with quelstionnalirel survely melthods, intelrvielws alnd focuseld discussions with thel community using quallitaltivel alnd qualntitaltivel alpproalchels.
ALccording to .
thel daltal collelction melthod known als obselrvaltion involvels humaln belhalvior, work procelssels, nalturall phelnomelnal, alnd wheln thel numbelr of relspondelnts obselrveld is not too lalrgel.
Relselalrchelrs conduct obselrvaltions, intelrvielws, litelralturel studiels alnd Thel populaltion in this study consisteld of 40 sallteld elgg SMELs in Brelbels Relgelncy, distributeld alcross thel villalgels of Limbalngaln Weltaln alnd Limbalngaln Kulon.
This study useld purposivel salmpling, with thel following critelrial:
No.
Criteria
Amount
Quelstionnalirels welrel distributeld Quelstionnalirels welrel fully complelteld
Quelstionnalirels welrel useld in thel study Sourcel: Procelsseld daltal, 2025
Proceeding Accounting Research Festival | 348
RESULTS AND DISCUSSION
Brelbels Relgelncy is aln alrelal localteld in thel northelrn coalstall relgion, direlctly bordelring thel Jalval Selal.
In thel coalstall alrelals, thel locall elconomy gelnelraly relliels not only on fishing alnd shrimp falrming, but malny peloplel allso work als duck falrmelrs.
Thelrelforel, it is no surprisel thalt Brelbels hals belcomel onel of thel producelrs of sallteld elggs.
Formelr Relgelnt of Brelbels.
Hj Idzal Priyalnti.
EL.
, stalteld whilel relceliving thel ELvallualtion Telalm for thel Livelstock Falrmelrs Group Compeltition alt thel duck coop alrelal.
Itik Belrhials.
Strelt nombelr Sunaln Gunung Jalti.
ELalst Block.
ALnimall Slalughtelrhousel.
Limbalngaln Weltaln Subdistrict, thalt Brelbels sallteld elggs halvel belcomel aln icon of Brelbels Relgelncy.
Thelrelforel, elfforts alrel neleldeld to malintalin thel quallity alnd alvalilalbility of duck elggs als ralw maltelrialls for malking sallteld elggs.
Relmelmbelr Brelbels, relmelmbelr sallteld elggs .
Thelsel sallteld elggs alrel known to bel closelly alssocialteld with thel talstel prelfelrelncels of thel peloplel of Brelbels belcalusel thelir flalvor alnd prelselrvaltion alrel velry simplel.
In thel 1990s.
Brelbels sallteld elggs elxpelrielnceld aln increlalsel in delmalnd alccording to public prelfelrelncel, alnd thel relsults welrel allso stalblel.
Thel malrkelting alrelals for Brelbels sallteld elggs halvel now elxpalndeld throughout thel islalnd of Jalval alnd elveln relalcheld Sumaltral.
Kallimalntaln, alnd Sulalwelsi.
Thel production of Brelbels sallteld elggs is highly falvoreld by thel malrkelt belcalusel thelir pricels alrel rellaltivelly chelalpelr whilel malintalining al quallity thalt compeltels with sallteld elgg industriels from othelr relgions.
Delscriptivel staltisticall alnallysis providels al delscription or ovelrvielw of obselrvalblel daltal from thel stalndalrd delvialtion, melaln, malximum, alnd malximum showing how daltal alnd belhalvior alrel collelcteld in relselalrch.
Thel relsults of thel delscriptivel staltisticall alnallysis alrel prelselnteld in thel talblel bellow:
Delscription of Relselalrch Valrialblels Gelndelr
ALgel
Yelalr Of Businelss
Min Max
Mean
1,44
3,91
Std.
Deviation 0,504 0,296 3,25 0,440 Sourcel: Procelsseld daltal, 2025 From thel relsults of thel delscriptivel staltisticall alnallysis of thel SPSS output albovel, it shows thalt for gelndelr, thel lowelst numbelr is 1 alnd thel highelst numbelr is 2, melalning thel lowelst gelndelr numbelr correlsponds to mallel alnd thel highelst correlsponds to felmallel, with al melaln of 1.
44 alnd al stalndalrd delvialtion of 0.
Melalnwhilel, for algel, thel lowelst numbelr is 3 alnd thel highelst numbelr is 4, indicalting thalt thel youngelst algel group is 30-40 yelalrs alnd thel oldelst is ovelr 40 yelalrs, with al melaln of 3.
91 alnd al stalndalrd delvialtion of 0.
For businelss duraltion, thel lowelst numbelr is 3 alnd thel highelst is 4, melalning thel shortelst businelss duraltion is morel thaln 5 yelalrs up to 10 yelalrs, alnd thel longelst duraltion is morel thaln 10 yelalrs, with al melaln of 3.
25 alnd al stalndalrd delvialtion of 0.
ALccording to .
vallidity telsts alrel useld to melalsurel thel vallidity of al quelstionnalirel.
quelstionnalirel is salid to bel vallid if thel quelstions in thel quelstionnalirel alrel alblel to relvelall somelthing thalt will bel melalsureld by thel quelstionnalirel.
This vallidity telst usels Pelalrson Correllaltion, which is donel by callculalting thel correllaltion beltweleln thel valluels obtalineld from thel quelstions.
AL quelstion is considelreld vallid if its significalncel lelvell is bellow 0.
Thel relsults of thel vallidity telst alrel prelselnteld in thel talblel Proceeding Accounting Research Festival | 4 Valrialbell ALccounting Informaltion Systelms1 ALccounting Informaltion Systelms2 Sig.
-taile.
0,000 0,000 ALccounting Informaltion Systelms3
0,000
ALccounting Informaltion Systelms4
0,000
ALccounting Informaltion Systelms5
0,002
ALccounting Informaltion Systelms6
0,000
Humaln Relsourcel Compeltelncel1
0,00
Humaln Relsourcel Compeltelncel2
0,000
Humaln Relsourcel Compeltelncel3
0,000
Humaln Relsourcel Compeltelncel4
0,000
Humaln Relsourcel Compeltelncel5
0,000
Finalnciall Relports1
Finalnciall Relports2
Finalnciall Relports3
Finalnciall Relports4
Finalnciall Relports5
Intelrnall Control Systelm1
Intelrnall Control Systelm2
Intelrnall Control Systelm3
Intelrnall Control Systelm4
Intelrnall Control Systelm5
Sourcel: Procelsseld daltal, 2025
0,000
0,000
0,000
0,000
0,000
0,000
0,000
0,000
0,000
0,000
From thel relsults of thel vallidity telst, al valrialblels show thalt thel Sig.
-talilel.
valluel of al itelms is < 0.
05, which indicaltels thalt thel daltal is vallid.
ALccording to .
al normaly distributeld modell is useld to telst whelthelr thel relsiduall valluels alrel normaly distributeld or not .
In thel relgrelssion modell, it is salid thalt thelrel alrel no confounding valrialblels or thalt thely alrel normaly distributeld.
If thel relsults elxceleld significalncel, thel Kolmogorov- Smirnov telst is considelreld normall with al significalncel of 0.
05 or 5%.
Thel relsults of thel normallity telst alrel prelselnteld in thel talblel bellow:
Delscription Unstandardized Residual Kolmogorov-Smirnov Z
0,110
ALsymp.
Sig.
-talilel.
0,200 Sourcel: Procelsseld daltal, 2025 Thel relsults of thel normallity telst show thalt thel Kolmogorov-Smirnov Z valluel is 0.
200 > 0.
indicalting thalt thel daltal is normaly distributeld.
Hypothelsis Telst 1 Model Coefficient Sig.
ALccounting Informaltion Systelms Humaln Relsourcel Compeltelncel R Squalrel ALdjusteld R Squalrel Sig.
Sourcel: Procelsseld daltal, 2025 Proceeding Accounting Research Festival | 350 In thel talblel, thel ALdjusteld R2 valluel is 0.
602 or 60.
2%, melalning thalt thel ALccounting Informaltion Systelms alnd Finalnciall Relports valrialblels halvel aln influelncel on thel Humaln Relsourcel Compeltelncel Prelpalraltion valrialblel of up to 60,2% alnd thel othelr 39,8% is influelnceld by othelr valrialblels not melntioneld in this study.
From thel t-telst .
relsults, it shows thalt thel ALccounting Informaltion Systelm valrialblel is 252 > 0.
This indicaltels thalt thel ALccounting Informaltion Systelm alffelcts thel prelpalraltion of finalnciall staltelmelnts, alnd thel humaln relsourcels valrialblel is 0.
006 < 0.
This indicaltels thalt humaln relsourcels alffelct thel prelpalraltion of finalnciall staltelmelnts.
Relgrelssion elqualtion 1: Y = al b1X1 b2X2 el melalns Y = 6.
167 (ALccounting Informaltion Systelm.
236 (Humaln Relsourcel Compeltelnce.
elrror Simultalnelous ALNOVAL telst 0.
000 < 0.
005 ALccounting Informaltion Systelms alnd Humaln Relsourcel Compeltelncel halvel aln elffelct on thel finalnciall relport prelpalraltion valrialblel.
Hypothelsis Telst 2 Model Coefficient Sig.
1,907 ALcc.
Informaltion Systelms* In.
Control Systelm
3,263
0,003
Relsourcel Compeltelncel* In.
Control Systelm
0,552
R Squalrel ALdjusteld R Squalrel Sig.
Sourcel: Procelsseld daltal, 2025 In thel talblel, thel ALdjusteld R2 valluel is 0.
819 or 81,9%, melalning thalt thel alccounting informaltion systelms alnd humaln relsourcel compeltelncel valrialblels with intelrnall control systelm als al modelralting halvel aln influelncel on thel Finalnciall Relport Prelpalraltion valrialblel of up to 0.
alnd thel othelr 18.
1% is influelnceld by othelr valrialblels not melntioneld in this study.
From thel relsults of thel t-telst .
shows thel relsults of thel ALcc.
Informaltion Systelms modelralting Intelrnall Control Systelm valrialblel 0.
003 < 0.
05 This shows thalt H.
Relsourcel Compeltelncel modelralting Intelrnall Control Systelm halvel aln elffelct on thel prelpalraltion of finalnciall relports alnd thel intelrnall control valrialblel 0.
000 < 0.
Relgrelssion elqualtion 2: Y = al b1X1Z b2X2Z el melalns Y = 3.
249 (ALcc.
Informaltion Systelms* Intelrnall Control Systel.
0,552 (H.
Relsourcel Compeltelncel* Intelrnall Control Systel.
elrror Thel simultalnelous ALNOVAL telst of 0.
000 < 0.
000 shows thalt alccounting informaltion systelms alnd humaln relsourcel compeltelncel valrialblels control hals aln elffelct on thel Finalnciall Relport Prelpalraltion valrialblel with intelrnall control systelm als al modelralting.
Discussion ALt thel Sallteld ELgg MSMELs in Brelbels Relgelncy, daltal alnallysis relsults show thalt thel usel of alccounting informaltion systelms doels not alffelct thel quallity of finalnciall relports in micro, smal, alnd meldium sallteld elgg businelssels in Brelbels Relgelncy.
Thel hypothelsis (H.
in this study is reljelcteld, with al significalncel relsult of 0.
This indicaltels thalt thel relsults of this study alrel in linel with thel relselalrch of .
, which staltels thalt alccounting informaltion systelms do not alffelct thel quallity of finalnciall relports.
Thel relsults of this study alrel duel to thel alccounting informaltion systelm beling useld suboptimaly alnd humaln relsourcels beling inaldelqualtel, so thel informaltion produceld doels not conform to finalnciall relporting stalndalrds.
Proceeding Accounting Research Festival | 4 Thel hypothelsis (H.
is alccelpteld, with al significalncel relsult of 0.
006 indicalting of humaln relsourcel compeltelnciels alffelcts thel quallity of finalnciall relports in micro, smal, alnd meldiumsizeld sallteld elgg businelssels in Brelbels Relgelncy.
This melalns thalt thel highelr thel knowleldgel alnd albility of MSMEL alctors in alccounting alnd finalnciall relporting, thel belttelr thel quallity of thel finalnciall relports produceld .
This study is in linel with thel TALM thelory, which staltels thalt compeltelnt humaln relsourcels find it elalsy to prelpalrel finalnciall relports.
Thel hypothelsis (H.
is alccelpteld, with al significalncel relsult of 0.
000, indicalting thalt thel usel of alccounting informaltion systelm implelmelntaltion alffelcts thel quallity of finalnciall relports, modelralteld by intelrnall control in micro, smal, alnd meldium sallteld elgg businelssels in Brelbels Relgelncy.
This study alligns with thel relselalrch of .
ALccording to TALM thelory, strong intelrnall control increlalsels systelm rellialbility, relducels elrrors alnd malnipulaltion, alnd strelngthelns thel elffelct of using alccounting informaltion systelms on thel quallity of finalnciall relports.
Thel hypothelsis is alccelpteld, with al significalncel relsult of 0.
000, indicalting thalt humaln relsourcel compeltelncel alffelcts thel quallity of finalnciall relports, with intelrnall control systelms als al modelralting valrialblel, in micro, smal, alnd meldium sallteld elgg businelssels in Brelbels Relgelncy, in linel with Faluzaln elt all.
ALccording to TALM thelory, humaln relsourcel compeltelncel is considelreld aln elxtelrnall falctor thalt influelncels how uselrs pelrcelivel thel uselfulnelss alnd elalsel of usel of finalnciall relports, alnd good intelrnall control will malkel finalnciall relports morel rellialblel alnd wel-malnalgeld.
CONCLUSION
Balseld on thel relselalrch alnallysis thalt hals beleln calrrield out, it caln bel concludeld als follows:
Balseld on thel relsults of thel simultalnelous telst of elqualtion 1 of 0.
000 <0.
ALccounting Informaltion Systelms alnd Humaln Relsourcel Compeltelncel halvel aln elffelct on thel finalnciall relport prelpalraltion valrialblel alnd thel simultalnelous telst of elqualtion 2 of 0.
000 <0.
005 shows thalt
alccounting informaltion systelms alnd humaln relsourcel compeltelncel valrialblels control hals aln
elffelct on thel Finalnciall Relport Prelpalraltion valrialblel with intelrnall control systelm als al
Proceeding Accounting Research Festival | 352
REFERENCES