The Impact of Internal Control, Human Resource Competence, and Information System Implementation on Financial Management Effectiveness in Hospitals
DOI:
https://doi.org/10.38035/dijefa.v6i4.5082Keywords:
internal control, HR competence, SIMRS, financial management, public hospitalAbstract
This study aims to analyze the influence of internal control systems, human resource competence, and information technology implementation on the effectiveness of financial management at Bandung District Public Hospitals (RSUD). A quantitative method was applied using a survey approach with questionnaires distributed to 64 respondents, including finance staff, data entry personnel, and system operators. Data processing using multiple linear regression method with the help of SPSS software. The results of the study indicate that the internal control system and HR competency have a significant positive impact on the effectiveness of financial management. In contrast, the implementation of information technology through the Hospital Management Information System (SIMRS) does not show a significant impact. These findings suggest that effective financial management is more strongly influenced by internal control quality and individual capability rather than by the mere presence of information systems. The adjusted R square value of 0.829 indicates that the three independent variables explain 82.9% of the variation in financial management effectiveness. This research highlights the importance of strengthening human resource competence and implementing effective internal control systems in hospital financial management. Furthermore, optimizing the use of information technology is necessary to enhance its contribution to financial performance.
References
Abdul Rosyid, M., & Indah Sumunar, K. (2022). Pengaruh Pengendalian Internal Dan Kompetensi Sumber Daya Manusia Terhadap Pengelolaan Keuangan Sekolah. JISMA: Jurnal Ilmu Sosial, Manajemen, Dan Akuntansi, 1(4), 663–672. https://doi.org/10.59004/jisma.v1i4.214
Al Rahhaleh, N. A., Al-Khyal, T. A., Alahmari, A. D., & Al-Hanawi, M. K. (2023). The financial performance of private hospitals in Saudi Arabia: An investigation into the role of internal control and financial accountability. PLoS ONE, 18(5 MAY). Scopus. https://doi.org/10.1371/journal.pone.0285813
Anthony, R. N., & Govindarajan, V. (2017). Management control systems (12th ed.). McGraw-Hill Education.
COSO. (2013). Internal Control—Integrated Framework.
Dharmawan, W. (2023). Penerapan Sistem Informasi Akuntansi Pengelolaan Keuangan Berbasis Website. Jurnal Sistem Informasi Akuntansi, 4(1), 74–83. https://doi.org/10.31294/justian.v4i1.1952
Fathah, R. N. (2019). Analisis Sistem Pengendalian Internal Pada Rumah Sakit Umum Pku Muhammadiyah Nanggulan. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 3(1), 198. https://doi.org/10.24912/jmieb.v3i1.2079
Fitri, R. A., & Arza, F. I. (2023). Pengaruh Transparansi, Sistem Pengendalian Internal dan Kualitas Sumber Daya Manusia terhadap Akuntabilitas Pengelolaan Keuangan Nagari: Studi Empiris pada Nagari di Kota Pariaman. Jurnal Eksplorasi Akuntansi, 5(3), 1115–1126. https://doi.org/10.24036/jea.v5i3.824
Gede, L., Libraeni, B., Putu, N., & Kherismawati, E. (2024). Analisis Penerapan Sistem Informasi Akuntansi terhadap Efektivitas Pengelolaan Keuangan pada Usaha Kecil Menengah pada Kabupaten Tabanan Provinsi Bali. 12(1), 176–186.
Koerniawan, K. A., Triyanto, D. N., Wahyuni, D., & Farida, A. L. (2024). Fraud Deterrence Propellers for Internal Control Quality Improvement. Quality - Access to Success, 25(203), 69–82. Scopus. https://doi.org/10.47750/QAS/25.203.08
Korneles, V. W., Nangoi, G. B., & Kalangi, L. (2019). Penilaian Kinerja Rumah Sakit Umum Daerah Setelah Pelaksanaan Pola Pengelolaan Keuangan BLUD Pada Rumah Sakit Umum Daerah Liun Kendage Tahuna. Jurnal Riset Akuntansi Dan Auditing ‘Goodwill’, 10(2), 184. https://doi.org/10.35800/jjs.v10i2.26379
Laudon, K., & Laudon, J. P. (2018). Management In formaston System (Managing The Digital Firm) (14 Th). Harlow : Pearson Education.
M. Wisnu Pratommi, Muhsyaf, S. A., & Isnawati. (2023). Pengaruh Sistem Informasi Pengelolaan Keuangan Daerah Terhadap Efektivitas Pengelolaan Keuangan Pemerintah Daerah. Jurnal Riset Mahasiswa Akuntansi, 3(4), 99–109. https://doi.org/10.29303/risma.v3i4.955
Mulyadi. (2018). Akuntansi Biaya (8th ed.). Bagian Penerbitan Sekolah Tinggi Ilmu Ekonomi.
Novatiani, R. A., & Kusumah, R. W. R. (2019). Analysis of factors affecting the quality of financial statements. International Journal of Innovation, Creativity and Change, 6(7), 202–209. Scopus.
Novika, & Vianti, A. (2021). Analisis Sistem Pengendalian Internal Terhadap Pengelolaan Keuangan Pemerintah Cambai Kecamatan Namang, Bangka Tengah. Jurnal PenKoMi:Kajian Pendidikan & Ekonomi, 4(1), 1–17.
Nurfajriyati, N., & Muhammad Rivandi. (2023). Pengaruh Sistem Pengendalian Internal Pemerintahan dan Sistem Akuntansi Keuangan Daerah Pada Kantor Inspektorat Kota Padang Sumatera Barat. Jurnal Mutiara Ilmu Akuntansi, 2(1), 357–368. https://doi.org/10.55606/jumia.v2i1.2412
Putri, E. S., & Syarief, A. (2021). Pengaruh Kompetensi Sumber Daya Manusia Terhadap Pengelolaan Keuangan Daerah Serta Implikasinya Pada Kinerja Keuangan Pemerintah Daerah ( Survey Pada Organisasi Perangkat Daerah Pemerintah Kota Bandung ). Prosiding The 12th Industrial Research Workshop and National Seminar, 1202–1208.
Rachman, A. A., Mohd Saudi, M. H., & Sinaga, O. (2019). Credit risk, market risk, and profitability: Case study of Banks in Indonesia Stock Exchange 2015-2017. International Journal of Innovation, Creativity and Change, 6(11), 300–313. Scopus.
Rachmawati, R., & Saudi, M. H. M. (2019). Environmental uncertainty, quality of management accounting information systems and quality of management accounting information. Journal of Advanced Research in Dynamical and Control Systems, 11(3 Special Issue), 981–986. Scopus.
RSUD. (2024). Memo Dinas RSUD.
Saunders, M., Lewis, P., & Thornhill, A. (2021). Research Methods for Business Students. Pearson Education Limited.
Setyawati, T., Wijayati, D. T., & Dwijanto, A. (2021). Pengaruh Kompetensi Sumber Daya Manusia Dan Sistem Pengendalian. Skripsi, 06(02), 29–49. https://doi.org/10.15642/JAPI.2024.6.2.114-128
Spencer, L. M., & Spencer, P. S. M. (2018). Competence at Work models for superior performance. John Wiley & Sons.
Sulhendri, S., Chairina, S. W., Suharti, E., Pratama, G. M., & Irrofiqi, A. H. (2024). Efektivitas Sistem Informasi Akuntansi: Apakah Itu Penting? Journal of Accounting, Finance, Taxation, and Auditing (JAFTA), 5(1), 15–33. https://doi.org/10.28932/jafta.v5i1.7894
Sumaryanti, A., Novitasari, E. P., & Machmuddah, Z. (2020). Accounting Information System, Internal Control System, Human Resource Competency and Quality of Local Government Financial Statements in Indonesia. The Journal of Asian Finance, Economics and Business, 7(10), 795–802. https://doi.org/10.13106/jafeb.2020.vol7.n10.795
Sutarni, S. E. (2022). The Influence of Human Resource Competence, the Application of Regional Financial Accounting Systems, the Use of Information Technology, the Role of Internal Audit, and Internal Control System for Quality Local Government Financial Statements (Empirical S. Jurnal Ekonomi, 11(01), 454–465.
Tamole, A. D., Sososutiksno, C., & ... (2023). Pengaruh Kompetensi Sumber Daya Manusia Terhadap Efektifitas Pengelolaan Keuangan Badan Layanan Umum. SEIKO: Journal of …, 6(1), 235–244.
Tetty, T., & Putri, A. (2023). Faktor-Faktor Yang Mempengaruhi Efektivitas Pengelolaan Keuangan Daerah Pada Pemerintah Kota Payakumbuh. Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi (JEBMA), 3(2), 255–269. https://doi.org/10.47709/jebma.v3i2.2632
Undang-Undang No 25, Pub. L. No. 25 (2009).
Yulistia, Y. (2020). Analisis Efektivitas dan Efisiensi Penggunaan Dana Serta Dampak Terhadap Kinerja Keuangan (Studi Kasus Rumah Sakit Stroke Nasional Bukittinggi). Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 5(3), 193–202. https://doi.org/10.33105/itrev.v5i3.187
Zamrudiah, Z. (2020). Efektivitas Pengelolaan Keuangan Daerah Pada Kantor Rumah Sakit Umum Daerah Kabupaten Mamuju. Forecasting: Jurnal Ilmiah Ilmu Manajemen, 2(1).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Cucu Kurniasih, Rima Rachmawati
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).
