Competence Analysis of Human Resources on the Financial Performance of the Bireuen Regency Government
Downloads
Background: The ability and traits that a person possesses in the form of knowledge, skills, and behavioral attitudes required in the workplace are known as human resource competence (HR). Whether a region can adequately manage its domestic issues or not depends in part on the effectiveness of the government machinery.
Aim: The purpose of this study was to empirically determine the effect of human resource competence on the financial performance of the Bireuen district government.
Method: The variables used in this study are human resource competence as the independent variable and financial performance as the dependent variable. The approach used in this study is the quantitative by testing theories through measuring research variables and analyzing data with statistical procedures using SPSS V.22 for Windows. The type of data used in conducting this research is primary data obtained from the results of distributing questionnaires to BKPSDM Bireuen district. The sampling method in this study was saturated sampling method where the samples obtained were 46 respondents.
Findings: The results stated that the direction of the influence of variable X on Y is positive, through the t test where tcount > ttable (9.380 > 2.015) thus Ha is accepted H0 is rejected. The human resource competency variable (X) is able to explain the effect on financial performance (Y) which is equal to 66.7% and the remaining 33.3% is influenced by other variables outside of this study.
Bordbar, G., Monfared, A. K., Sabokro, M., Dehghani, N., & Hosseini, E. (2021). Human resources competencies scale development and validation: an Iranian measure. Industrial and Commercial Training, 53(3). https://doi.org/10.1108/ICT-03-2020-0028
Dewi, N. F., Ferdous Azam, S. M., & Yusoff, S. K. M. (2019). Factors influencing the information quality of local government financial statement and financial accountability. Management Science Letters, 9(9). https://doi.org/10.5267/j.msl.2019.5.013
Enders, J., de Boer, H., & Weyer, E. (2013). Regulatory autonomy and performance: The reform of higher education re-visited. Higher Education, 65(1). https://doi.org/10.1007/s10734-012-9578-4
Hertati, L. (2015). Competence of human resources, the benefits of information technology on value of financial reporting in Indonesia. Research Journal of Finance and Accounting, 6(8).
Heslina, H., & Syahruni, A. (2021). The influence of information technology, human resources competency and employee engagement on performance of employees. Golden Ratio of Human Resource Management, 1(1). https://doi.org/10.52970/grhrm.v1i1.100
Hirawati, H., Sijabat, Y. P., & Giovanni, A. (2021). Financial literacy, risk tolerance, and financial management of micro-enterprise actors. Society, 9(1). https://doi.org/10.33019/society.v9i1.277
Joshi, M., Cahill, D., Sidhu, J., & Kansal, M. (2013). Intellectual capital and financial performance: An evaluation of the Australian financial sector. Journal of Intellectual Capital, 14(2). https://doi.org/10.1108/14691931311323887
Jumady, E., & Lilla, L. (2021). Antecedent and consequence the human resources management factors on civil servant performance. Golden Ratio of Human Resource Management, 1(2). https://doi.org/10.52970/grhrm.v1i2.101
Kaho, J. R. (2010). Prospek otonomi daerah di Negara Republik Indonesia. Rajawali Press.
Krueger, N. F., & Day, M. (2010). Looking forward, looking backward: From Entrepreneurial cognition to neuroentrepreneurship. In Handbook of Entrepreneurship Research. https://doi.org/10.1007/978-1-4419-1191-9_13
Meswantri, M., & Awaludin, A. (2018). Determinant of employee engagement and its implications on employee performance. International Review of Management and Marketing, 8(3).
Mismiwati, M., Lidyah, R., & Ningsih, L. A. (2023). Financial performance comparison analysis before and after the acquistion of companies listed on the IDX for the period 2016-2021. Jurnal Ekonomi, 12(01), 1264–1270.
Nahar, A., Subadriyah, S., & Sofwan, A. (2018). The analysis of human resources policies and regional financial accounting system on regional government financial statements’ quality. SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, 1(4). https://doi.org/10.29259/sijdeb.v1i4.387-404
Piwowar-Sulej, K. (2021). Human resources development as an element of sustainable HRM – with the focus on production engineers. Journal of Cleaner Production, 278. https://doi.org/10.1016/j.jclepro.2020.124008
Qader, K. S., Ismeal, B. A., Aziz, H. M., Hamza, P. A., Sorguli, S., Sabir, B. Y., Anwar, G., & Gardi, B. (2021). The effect of human resources management skills on accounting information quality in Kurdistan public sector. Journal of Humanities and Education Development, 3(3). https://doi.org/10.22161/jhed.3.3.14
Sedyastuti, K., Suwarni, E., Rahadi, D. R., & Handayani, M. A. (2021). Human resources competency at micro, small and medium enterprises in Palembang Songket industry. Proceedings of the 2nd Annual Conference on Social Science and Humanities (ANCOSH 2020), 542. https://doi.org/10.2991/assehr.k.210413.057
Stone, R. J., Cox, A., & Gavin, M. (2020). Human resource management. John Wiley & Sons.
van Helden, J., & Reichard, C. (2019). Making sense of the users of public sector accounting information and their needs. Journal of Public Budgeting, Accounting and Financial Management, 31(4). https://doi.org/10.1108/JPBAFM-10-2018-0124
Wu, J., & Zhou, J. (2022). How the configurations of job autonomy, work–family interference, and demographics boost job satisfaction: an empirical study using fsQCA. Asian Business and Management, 21(4). https://doi.org/10.1057/s41291-020-00138-8
Wulandari, G., & Jatmiko, B. (2022). The influence of human resource competency, internal control systems, and use of information technology on quality of village financial statements. Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021), 201. https://doi.org/10.2991/aebmr.k.211225.022
Copyright (c) 2023 Jamaluddin Jamaluddin, Neni Triana, Saharuddin Saharuddin
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
