The influence of human resource competence, accounting digitalization, and internal control on the quality of financial statements of MSMEs in Gunungpuyuh District, Sukabumi City

Septyas Fatihah Putri Nayana , Ade Manggala Hardianto , Miri Ardiansyah , Leviandi Adhie , Yuli Novitasari
DOI: https://doi.org/10.55942/pssj.v6i2.1552
99 views 0 cited
📄 Published: 27 Feb 2026

Abstract

This study aims to assess the impact of “Human Resource Competence, Accounting Digitalization, and Internal Control on the Quality of Financial Reports for micro, small, and medium enterprises (MSMEs) in the Gunungpuyuh District of Sukabumi City”. The quality of financial reports plays a crucial role for MSMEs, as it supports accurate decision-making, ensures business operational continuity, and facilitates access to external funding sources. This study employs a quantitative approach through survey methods and multiple linear regression analysis, which allows for the measurement of the intensity and significance of the relationships between the independent and dependent variables. Data were collected from 100 respondents who are MSME actors in the Gunungpuyuh District, representing various business sectors and scales, thus providing a comprehensive view of the local MSME landscape. The research findings indicate that “Human Resource Competence, Accounting Digitalization, and Internal Control each have a positive and significant partial effect on the Quality of Financial Reports, with significance values of 0.001, 0.004, and 0.001, respectively. Collectively, these three independent variables also significantly influence the Quality of Financial Reports, as evidenced by the F-test with a significance value of 0.000. The coefficient of determination indicates that 82.4% of the variation in the Quality of Financial Reports can be explained by this research model, while the remaining 17.6% is influenced by other factors not addressed in this study”. To improve financial management practices among MSMEs in this region, targeted interventions are needed in three areas: human resource competency, effective accounting digitization, and internal control. This will help enhance the quality of financial reports for MSMEs.

Keywords: Human Resource Competence Accounting Digitalization Internal Control Financial Statement Quality

References

Ardiana, I., & Brahmayanti, I. (2020). SME Human Resource Competence and Its Influence on SME Performance in Surabaya.

Cano, J. I., Rahmini, Y., Sekolah, S., Ilmu, T., & Balikpapan, E. (2017). DEVELOPMENT OF SMES (SMALL AND MEDIUM ENTERPRISES) IN INDONESIA (Vol. 6, Issue 1).

COSO. (2013). Internal Control—Integrated Framework.

Dewi, A. K., Sibarani, B. K., Saputra, E., Norazlina, N., Susanti, S., & Syafira, Y. (2025). Strategi Efektif Pengendalian Internal dalam Keamanan Sistem Informasi Akuntansi untuk Perlindungan Data Keuangan. Jurnal Ilmiah Raflesia Akuntansi, 11(1), 138-148.Fedrick Louis Saragih, J., Jihan Faradilla, A., Alhaq Nasution, R., Fatmi Adelina Tafonao, D., Pitaloka, D., Amelia, B., & Dongoran, D. (2024). Closing the Digital Divide: A Study on Improving Lives of MSMEs Through Digital Literacy. In Collaborative Science Journal (Vol. 7, Issue 5). https://jurnal.unismuhpalu.ac.id/index.php/JKS

Hanifah, A. M., Kuntadi, C., & Pramukty, R. (2023). LITERATURE REVIEW: THE EFFECT OF INTERNAL CONTROL SYSTEMS, THE ROLE OF INTERNAL AUDIT, AND MANAGEMENT COMMITMENT ON GOOD CORPORATE GOVERNANCE. JOURNAL ECONOMINA, 2(6), 1318–1330. https://doi.org/10.55681/economina.v2i6.605

Herman, N. A., Usman, U., & Badu, R. S. (2025). Pengaruh Sistem Informasi Akuntansi Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan UMKM. Jambura Accounting Review, 6(1), 334-346. https://jar.fe.ung.ac.id/index.php/jar/article/view/171

Hermanto, A., Kalbuadi, A., Farha, F., & Ibrahim, I. D. K. (2022). The Influence of Internal Control Systems and Human Resource Competence on the Quality of Financial Reports of MSMEs in West Lombok Regency. Target: Journal of Business Management, 4(1), 29–38. https://doi.org/10.30812/target.v4i1.1980

Lestari, A. P., Amelia, F., Adawiyah, R., Viana, I., Anggraini, N. lia, & Mubarok, H. (2025). The Influence of Digital Transformation, Human Resource Competence, and Internal Control on the Quality of MSME Financial Statements. Antarctic Management and Administration Journal, 2(4), 213–220. https://doi.org/10.70052/juma.v2i4.756

Leunupun, P., Persulessy, G., & Souhuwat, M. Y. (2022). Financial Management, Financial Accounting Systems on the Quality of Financial Reports. Owner, 6(3), 1364–1376. https://doi.org/10.33395/owner.v6i3.884

Lubis, N., Ekonomi dan Bisnis, F., & Samudra, U. (2025). The Effect of Implementing a Digital-Based Accounting System on the Efficiency and Transparency of MSME Financial Management in Langsa City (Vol. 6, Issue 1).

Sugiyono. (2023). Quantitative, Qualitative, and R&D Research Methods. www.cvalfabeta.com

Rahmayana, L., Wulandari, I., & Hari Sugiharto, B. (2023). Why Accounting Digitalization Must Be Done in MSME Companies: A Literature Review. JURNAL AKTIVA: ACCOUNTING AND FINANCIAL RESEARCH, 5(1), 43–56.

Rainata, Zaldy Haikal & Lombogia, Christiano. (2025). Evaluation of the Effectiveness of Digital Accounting Systems and Internal Controls in Preventing Financial Fraud in MSMEs in Warakas Village. IKRAITH-EKONOMIKA Journal, 8(3). https://doi.org/10.37817/ikraith-ekonomika.v8i3

Ramadhan, A., Fadilah, H., Nurjanah, P., & Harahap, N. H. (2023). The Influence of Internal Control Systems and Human Resource Competence on the Quality of Financial Reports at PDAM Tirtanadi (Tuasan-Medan Branch, North Sumatra). Jumek: Journal of Management and Creative Economy, 1(1).

Sriningsih, E., Mustamin, I., & Teknologi Akba Makassar, U. (2024). DETERMINING FACTORS OF FINANCIAL MANAGEMENT SUCCESS IN SMEs. In August (Vol. 3, Issue 3).

Zahara, I., Sumayyah, Mubarrok, Z., & Syah, M. E. (2024). Analysis of the internal control system for cash expenditure procedures: COSO ICIF 2013. Entrepreneurship Business Management Accounting (E-BISMA), 188–200. https://doi.org/10.37631/ebisma.v5i1.1448

Zahara, & Rayyan Firdaus. (2025). THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN IMPROVING THE ACCURACY AND SPEED OF PRESENTING FINANCIAL REPORTS. JICN: Jurnal Intelek Dan Cendikiawan Nusantara, 1(6). https://jicnusantara.com/index.php/jicn