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Journal articles on the topic 'Internal quality systems'
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1
Kutsenko, O. I., V. D. Yakovenko, and Ye O. Yakovenko. "EVALUATION OF QUALITY MANAGEMENT SYSTEMS." Scientific Notes of Junior Academy of Sciences of Ukraine, no. 3(19) (2020): 59–70. http://dx.doi.org/10.51707/2618-0529-2020-19-07.
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The article defines the essence of the concepts “assessment” and “internal audit” of the quality assurance system, the requirements of international ISO standards for the formation of an internal system for evaluating the effectiveness of management systems are analyzed, highlights the main aspects of the formation of the program and plan of internal audit, the competence of auditors, proposes a method of expert assessment in the quality management system of educational institutions in the context of a real educational process, proposes automated information and analytical management system. The authors noted that the effectiveness of the conducted internal audit (hereinafter IA) depends on an effective audit program, the competence of auditors and further improvement actions. The purpose, criteria and methods of the audit program are also determined, the example of the “Program of internal audit of structural units of the college” is given. The requirements for auditors were selected and substantiated. Attention is drawn to the fact that the functioning of the quality management system (hereinafter QMS) directly depends on the systematic nature and effectiveness of the IA and, as a consequence, the systematic improvement of the system itself. The proposed system of expert assessment of QMS is considered on the example of the management of the professional pre-higher education institution of the separate structural subdivision “Kherson Polytechnic College of the Odessa National Polytechnic University”. The basic requirements for the formation of a group of experts are defined, also for obtaining a quality forecast the requirements for the competence of experts are defined. The authors of the article concluded that obtaining a general assessment of all processes and identifying the most problematic aspects without automated management is very difficult, so it is proposed to use the suggested system of expert assessment of QMS.
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Alenezi, Mamdouh. "Internal Quality Evolution of Open-Source Software Systems." Applied Sciences 11, no. 12 (2021): 5690. http://dx.doi.org/10.3390/app11125690.
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The evolution of software is necessary for the success of software systems. Studying the evolution of software and understanding it is a vocal topic of study in software engineering. One of the primary concepts of software evolution is that the internal quality of a software system declines when it evolves. In this paper, the method of evolution of the internal quality of object-oriented open-source software systems has been examined by applying a software metric approach. More specifically, we analyze how software systems evolve over versions regarding size and the relationship between size and different internal quality metrics. The results and observations of this research include: (i) there is a significant difference between different systems concerning the LOC variable (ii) there is a significant correlation between all pairwise comparisons of internal quality metrics, and (iii) the effect of complexity and inheritance on the LOC was positive and significant, while the effect of Coupling and Cohesion was not significant.
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Wulandari, Dewa Ayu Putri, and Made Dona Wahyu Aristana. "Analysis Evaluation Management Information System Audit Internal Quality." Journal of Electrical, Electronics and Informatics 5, no. 1 (2021): 5. http://dx.doi.org/10.24843/jeei.2021.v05.i01.p02.
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Information systems are very important in this globalization era. Information systems generally can be used as a reference for decision making or to monitor the progress of an activity process. In high education, information systems are no less important than information systems within the company. Higher education is an institution that uses information systems to monitor work systems to improve quality. Higher Education Institute STMIK STIKOM Indonesia has implemented an internal quality assurance system (SPMI). An example of its application is by carrying out an internal quality audit (AMI). To ensure the quality of the application meets the standards and needs of the user, it can be done by performing software testing based on the ISO 25010 standard.
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Kinns, Helen, Sarah Pitkin, David Housley, and Danielle B. Freedman. "Internal quality control: best practice." Journal of Clinical Pathology 66, no. 12 (2013): 1027–32. http://dx.doi.org/10.1136/jclinpath-2013-201661.
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There is a wide variation in laboratory practice with regard to implementation and review of internal quality control (IQC). A poor approach can lead to a spectrum of scenarios from validation of incorrect patient results to over investigation of falsely rejected analytical runs. This article will provide a practical approach for the routine clinical biochemistry laboratory to introduce an efficient quality control system that will optimise error detection and reduce the rate of false rejection. Each stage of the IQC system is considered, from selection of IQC material to selection of IQC rules, and finally the appropriate action to follow when a rejection signal has been obtained. The main objective of IQC is to ensure day-to-day consistency of an analytical process and thus help to determine whether patient results are reliable enough to be released. The required quality and assay performance varies between analytes as does the definition of a clinically significant error. Unfortunately many laboratories currently decide what is clinically significant at the troubleshooting stage. Assay-specific IQC systems will reduce the number of inappropriate sample-run rejections compared with the blanket use of one IQC rule. In practice, only three or four different IQC rules are required for the whole of the routine biochemistry repertoire as assays are assigned into groups based on performance. The tools to categorise performance and assign IQC rules based on that performance are presented. Although significant investment of time and education is required prior to implementation, laboratories have shown that such systems achieve considerable reductions in cost and labour.
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Thaer, Abutaber, Mohammad Al Ameri, Mustafa Saeed Alathamneh, et al. "The mediating effect of information technology on the cost of internal control systems and enhancing confidence in quality relationship on accounting information quality." International Journal of Data and Network Science 7, no. 3 (2023): 1085–96. http://dx.doi.org/10.5267/j.ijdns.2023.5.015.
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This study aimed to investigate the mediating effect of information technology on the relationship between internal control system's costs and enhancing confidence in the quality of accounting information in banks working in Jordan. To achieve the objectives of the study, the researchers designed a 56-items questionnaire and 200 versions of this questionnaire were distributed on a random sample from the study population represented by all employees of the internal control departments in banks operating in Jordan, and 152 questionnaires were retrieved, and 4 questionnaires were excluded because they were not valid for analysis so, the valid questionnaires for analysis were 148 questionnaires. Effect was assessed using the Multiple Regression Analysis and after the appropriate statistical treatment, the study concluded with a group of results the most important among which that there was a mediating effect of information technology on the relationship between internal control system's costs and increasing confidence in accounting information in banks working in Jordan in terms of internal control environment costs, internal control activities' costs, internal risk assessment's costs, internal monitoring and follow-up costs, information and internal communication costs among banks working in Jordan that use internal control systems. In light of the results revealed, the researchers recommended the need for implementing internal control systems within certain cost limits in banks because of their significant role in increasing confidence in accounting information through the aforementioned variables.
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Lebedynets, Viacheslav, and Tetiana Karamavrova. "THE INTERNAL AUDITORS OF PHARMACEUTICAL QUALITY SYSTEMS COMPETENCE IMPROVING." EUREKA: Health Sciences, no. 1 (January 30, 2021): 94–100. http://dx.doi.org/10.21303/2504-5679.2021.001625.
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The importance of internal audits for the pharmaceutical company, which is indicated in the guidelines for good practices in pharmacy (in particular, GMP, GDP).
 The issue of selection, training, grading, certification and continuous improvement of the auditor’s competence at pharmaceutical companies are relevant and important both for domestic ones, and for foreign enterprises.
 The aim of the study was to determine the competence of the pharmacy quality system internal auditors’ and the areas of its development.
 Materials and methods. The object of the study was the competence of internal auditors of pharmaceutical quality systems. Empirical and theoretical research methods were used, in particular the method of comparative analysis of scientific literature in the field of research, the method of structural and logical modeling. The information basis was the provisions of regulations and materials published in the open professional scientific literature.
 Results. The competence of quality management system auditors in general and pharmaceutical quality system in particular consists of personal qualities, professional knowledge and skills. The ISO 19011 standard highlights the importance of evaluating and continuous development of auditors’ competence. Such an assessment should take into account the needs of the audit program and its objectives. Areas of development of auditors' competence should be determined by the specifics of industry activities. This provision of the standard should be considered relevant for pharmaceutical companies.
 Conclusions. We studied the requirements for the competence of QMS internal auditors of international and industry standards. A review of the regulatory framework showed a lack of information on the chosen area of the research. Defined requirements for the competence of the PQM audits staff assists the selection of specialists to the audit team so that the overall competence of the audit team is sufficient to achieve the objectives of the audit.
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Nicolaï, B. M., K. Beullens, E. Bobelyn, et al. "SYSTEMS TO CHARACTERISE INTERNAL QUALITY OF FRUIT AND VEGETABLES." Acta Horticulturae, no. 712 (June 2006): 59–66. http://dx.doi.org/10.17660/actahortic.2006.712.4.
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Lebedynets, Viacheslav, and Tetiana Karamavrova. "THE INTERNAL AUDITORS OF PHARMACEUTICAL QUALITY SYSTEMS COMPETENCE IMPROVING." EUREKA: Health Sciences, no. 1 (January 30, 2021): 94–100. https://doi.org/10.21303/2504-5679.2021.001625.
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The importance of internal audits for the pharmaceutical company, which is indicated in the guidelines for good practices in pharmacy (in particular, GMP, GDP). The issue of selection, training, grading, certification and continuous improvement of the auditor's competence at pharmaceutical companies are relevant and important both for domestic ones, and for foreign enterprises. The aim of the study was to determine the competence of the pharmacy quality system internal auditors' and the areas of its development. Materials and methods. The object of the study was the competence of internal auditors of pharmaceutical quality systems. Empirical and theoretical research methods were used, in particular the method of comparative analysis of scientific literature in the field of research, the method of structural and logical modeling. The information basis was the provisions of regulations and materials published in the open professional scientific literature. Results. The competence of quality management system auditors in general and pharmaceutical quality system in particular consists of personal qualities, professional knowledge and skills. The ISO 19011 standard highlights the importance of evaluating and continuous development of auditors' competence. Such an assessment should take into account the needs of the audit program and its objectives. Areas of development of auditors' competence should be determined by the specifics of industry activities. This provision of the standard should be considered relevant for pharmaceutical companies. Conclusions. We studied the requirements for the competence of QMS internal auditors of international and industry standards. A review of the regulatory framework showed a lack of information on the chosen area of the research. Defined requirements for the competence of the PQM audits staff assists the selection of specialists to the audit team so that the overall competence of the audit team is sufficient to achieve the objectives of the audit.
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Stojčić, Mirjana Đukić, Lidija Perić, and Sava Spiridonović. "Quality of Table Eggs from Different Production Systems." Contemporary Agriculture 72, no. 1-2 (2022): 38–42. http://dx.doi.org/10.2478/contagri-2023-0006.
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Summary The production system is one of the most significant factors influencing internal and external egg quality. Due to concerns for the welfare of laying hens, and on the basis of Council Directive 1999/74/EC, EU countries banned conventional cages, so it is necessary to determine the influence of alternative systems on the external and internal quality traits of table eggs. Consumers believe that organic eggs are healthier than eggs from the conventional production systems. In addition, consumer awareness of the welfare of laying hens has been raised in the last few decades. This research aimed to determine the quality of table eggs from the cage, free-range and organic systems that are present on the Serbian market. External and internal quality traits were examined for 30 eggs taken from the market from the cage, organic and free-range systems. The value of Haugh units was 77.16 for organic eggs, 66.01 for conventional cages, and 62.01 for free-range system. The results showed that eggs from the organic system had significantly higher egg weight, shape index, albumen height, and Haugh units (p≤0.05) compared to cage and free-range eggs. Eggs from the free-range system had the highest number of meat and blood spots (2.25), while it was the lowest in eggs from the cage system (0.40). Eggs from organic production and conventional cages showed better results in internal and external egg quality. Shell quality traits, yolk color, and yolk pH were not affected by the production system.
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Rika Liftiana and Nur Maulana Iqbal. "Pengaruh Kualitas Sumber Daya Manusia Terhadap Pelaksanaan Sistem Pengendalian Inter Pada PT. Avia Avian." Dharma Ekonomi 31, no. 1 (2024): 263–71. https://doi.org/10.59725/de.v31i1.223.
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This study aims to analyze the influence of human resource (HR) quality on the implementation of internal control systems at PT. Avia Avian. The background of this study is based on the importance of the role of quality HR in supporting the effectiveness of the implementation of internal control systems in companies. An effective internal control system is essential to maintain integrity, efficiency, and compliance with applicable regulations. The purpose of this study is to identify and analyze how HR quality can affect the implementation of internal control systems in companies. The method used in this study is a quantitative approach using a survey of employees in various departments of PT. Avia Avian. The data obtained were analyzed using regression techniques to examine the relationship between HR quality variables and internal control systems. The findings of the study indicate that there is a significant influence between HR quality and the implementation of internal control systems, where the better the quality of HR, the more effective the implementation of internal control systems. The implication of this study is that companies need to pay attention to improving HR quality as a strategic step to strengthen the existing internal control system, which in turn can improve the company's performance and compliance with established standards.Additionally, this research shows that continuous training and employee competency development can strengthen HR quality, which in turn contributes to the effectiveness of the internal control system. Companies that invest in improving HR quality will not only benefit in terms of compliance with regulations but also in enhancing operational efficiency and risk management. Therefore, it is crucial for the management of PT. Avia Avian to continue focusing on HR development to ensure the smooth implementation of internal control systems in accordance with applicable standards. This research contributes to the literature on risk management and internal control by highlighting the crucial role of HR quality in the success of internal control systems.
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Hisar Pangaribuan, Denok Sunarsi, Aprih Santoso, Endah Sri Wahyuni, and Harsono Yoewono. "Quality Of Financial Statement And The Factors That Influence It." Jurnal Akuntansi 27, no. 1 (2023): 176–96. http://dx.doi.org/10.24912/ja.v27i1.1206.
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This study aims to determine the effect of accounting standards, internal control systems and accounting information systems on the quality of the financial report. This quantitative study used a survey approach with a sample of 197 employees, using variance-based data analysis techniques. The results showed that applying accounting standards and internal control systems significantly affected the quality of the financial report. However, this was different with the application of accounting information systems. This implies that the application of accounting standards, internal control systems and accounting information systems are important in improving the quality of financial reports. This research provides important input contributions in efforts to improve the quality of financial reports.
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Sulis Hidayatul Iska. "Human Resource Competencies, Internal Control Systems, Accounting Information Systems And Quality Of Financial Reports." International Journal of Business and Quality Research 2, no. 02 (2024): 197–207. https://doi.org/10.63922/ijbqr.v2i02.940.
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Previous research or relevant research is very important in research or scientific articles. Previous research or relevant research functions to strengthen theories and phenomena of the relationship or influence between variables. This article reviews the factors that influence the quality of financial reports, namely: human resource competency, internal control systems, and the application of accounting information systems through a literature study. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: human resource competency influences the quality of financial reports; the internal control system influences the quality of financial reports; and the application of accounting information systems influences the quality of financial reports. This research shows that improvements in these three aspects synergistically contribute to improving the quality of financial reports, which ultimately supports the success and sustainability of the company.
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Safiera, Siti, Idhar Yahya, and Parapat Gultom. "The Effect of Human Resources Competency, Managerial Control, Internal Auditor Role, Internal Control System, and Information Technology Utilization on the Quality of Financial Reports with Organizational Commitment as a Moderation Variable at the Belawan Marine and Fishery Surveillance Station." International Journal of Research and Review 10, no. 8 (2023): 92–103. http://dx.doi.org/10.52403/ijrr.20230814.
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Marine and Fishery Resources (MFR) Belawan station is a sub-section in the MFR Directorate General's Financial Report. Many factors affect the quality of financial reports, including human resource competence, managerial control, the role of internal auditors, internal control systems, and information technology. The present study is quantitatively aimed at analyzing the influence of human resource competence, managerial control, the role of internal auditors, internal control systems, and the use of information technology on the quality of financial reports. This study included all the MFR Belawan Surveillance Station employees and 120 research samples. Data analysis using Smart PLS. The research results show that competence, the role of internal audit, internal control systems, and information technology significantly affect the quality of financial reports. Meanwhile, managerial control does not affect the quality of financial reports. Based on the results of the moderation test, organizational commitment can moderate the influence of HR competence and information technology utilization on the quality of financial reports. However, organizational commitment cannot moderate the effect of managerial control, the role of internal audit, and internal control systems on the quality of financial reports. Keywords: human resource competence, managerial control, role of internal auditor, internal control system, utilization of information technology, quality of financial reports
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Mulyantoro, Cahyo Dwi, Nurkholis Nurkholis, and Sari Atmini. "Exploring the Role of Internal Control Systems in Financial Statement Quality under Coercive Pressure in Government Entities." Journal of Accounting Research, Organization and Economics 7, no. 2 (2024): 253–66. http://dx.doi.org/10.24815/jaroe.v7i2.38327.
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Objective - This study examines the influence of coercive pressure on financial statement quality and the mediating role of internal control systems in central government accounting entities of ministries/institutions partnering with the State Treasury Service Office of Malang (KPPN Malang).Design/Methodology - The research sample was collected by purposive sampling questionnaire with an 84.38% return rate. It comprised 216 respondents of staff and managers responsible for preparing financial statements in central government work units of ministries/institutions partnering with KPPN Malang. Research data were analyzed using the Partial Least Squares (PLS) technique to predict the relationships between coercive pressure, financial statement quality, and the mediating role of internal control systems.Results - It was found that coercive pressure positively influences financial statement quality. Coercive pressure has a positive effect on internal control systems, and internal control systems have a positive impact on financial statement quality. Meanwhile, internal control systems can mediate the relationship between coercive pressure and financial statement quality.Research limitations/implications - The research findings have practical implications that suggest coercive pressures from stakeholders demanding high-quality financial statements should be responded to by implementing effective internal control systems to ensure the quality of presented financial statements.Novelty/Originality - The novelty of this research lies in examining the mediating role of internal control systems in the relationship between coercive pressure and financial statement quality, which has not been discussed in existing studies.
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Singh, K. S. D., S. Ravindran, Y. Ganesan, G. A. Abbasi, and H. Haron. "Antecedents and Internal Audit Quality Implications of Internal Audit Effectiveness." International Journal of Business Science and Applied Management 16, no. 2 (2021): 1–21. http://dx.doi.org/10.69864/ijbsam.16-2.145.
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Cognizant of the growing importance of internal control as a corporate governance mechanism in organizations, this paper investigates factors that are associated with internal audit effectiveness. Additionally, this paper also investigates the relationship between internal audit effectiveness and internal audit quality. A total of 102 questionnaires were collected from internal auditors and chief audit executives of 12 multinational companies in Malaysia. The data was analyzed through structural equation modeling by using SmartPLS Software 3.0. The findings reveal that management support, interdepartmental coordination and the support and acceptance of auditees were associated with internal audit effectiveness. Conversely, the findings also revealed that independence, objectivity and competence (the three building blocks of internal audit effectiveness) were also related to internal audit quality. The study contributes to the agency theory by highlighting the factors associated with the effectiveness of internal audits and quality audit outcomes to protect the best interest of principals while fulfilling the corporate governance imperative. This study also contributed to the institutional theory by highlighting how proper structures and systems can lead to a culture of governance and internal controls. The study confirmed the significance of interdepartmental coordination and the support and acceptance of auditees towards internal audit effectiveness, the exploration of which remains limited in current literature.
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Setiawan, I. Made Hendra, and Ni Ketut Rasmini. "Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Internal dan Kualitas Pegawai Pada Kualitas Laporan Keuangan." E-Jurnal Akuntansi 31, no. 5 (2021): 1331. http://dx.doi.org/10.24843/eja.2021.v31.i05.p19.
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This research aims to determine the application of government accounting standards, internal control systems and quality of employees on the quality of financial statements. This research was conducted at Udayana University. The sample used was the staff of the finance department of Udayana University with a total of 31 respondents. Non-probability sampling is a method of determining the sample used, namely saturation sampling. The results of this study indicate the application of government accounting standards, internal control systems and employee quality affect the quality of financial statements. The variable implementation of government accounting standards, internal control systems and employee quality influences the quality of financial statements by 83.1 percent while 16.9 percent is influenced by other variables.
 
 Keyword: Implementation Of Government Accounting Standards; Internal Control Systems; Quality Officers And Quality Of Financial Statements.
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Umbase, Ruth Sriana. "Management of quality assurance and development of the quality culture of higher education in Indonesia." Multidisciplinary Reviews 6, no. 4 (2023): 2023032. http://dx.doi.org/10.31893/multirev.2023032.
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This study aims to analyze quality assurance management in the development of quality culture in higher education institutions in Indonesia. This study method is a literature review. The results of the study show that in the quality assurance policies of higher education institutions in Indonesia, there are two quality assurance systems for higher education institutions, namely, the external and internal quality assurance systems. The effectiveness of external and internal quality assurance depends on internal quality assurance management aimed at building a higher education quality culture. Higher education institutions that are managed effectively and efficiently have a high-quality culture. The quality culture of higher education in Indonesia is unique and different from other organizational cultures. This uniqueness can be seen in the quality of academic services, the productivity of scientific work and community service.
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Ayem, Sri, and Wati Riadani. "PENGUJIAN KOMPETENSI SDM PADA SISTEM PEMBAYARAN DIGITAL, SPI, DAN KUALITAS LAPORAN KEUANGAN UMKM." Jurnal Manajemen Terapan dan Keuangan 13, no. 03 (2024): 1000–1010. https://doi.org/10.22437/jmk.v13i03.32947.
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This research aims to determine the influence of digital payment systems and internal control systems on the quality of financial reports of micro, small, and medium enterprises, with human resource competence as a moderating variable. The research design used is quantitative research, utilizing primary data in the form of questionnaires distributed through Google Forms. Respondents in this study are owners or employees of MSME located in the Special Region of Yogyakarta, totaling 131 respondents. The sampling technique employed is the purposeful sampling method. Data analysis was conducted using SPSS version 23. The research results indicate that (1) digital payment systems have a negative effect on the quality of MSME financial reports; (2) internal control systems have a positive effect on the quality of MSME financial reports; (3) human resource competence strengthens the positive effect of digital payment systems on the quality of MSME financial reports; and (4) human resource competence strengthens the positive effect of internal control systems on the financial reporting quality of MSME. The results of this study identify that the use of digital payment systems negatively impacts the financial reporting quality of MSME. However, internal control systems influence the financial reporting quality of MSME positively. This research also indicates that human resource competency moderates the relationship between these two variables, suggesting that the financial reporting quality of MSME can be enhanced when human resources possess high competency in managing digital payment systems and internal control systems.
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Welly, Welly, Citra Dewi, Lis Djuniar, Ida Zuraidah, and Nina Sabrina. "PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI." Balance : Jurnal Akuntansi dan Bisnis 8, no. 2 (2023): 150. http://dx.doi.org/10.32502/jab.v8i2.6977.
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The aim of the research is to determine the influence of the quality of accounting information systems and internal control systems on company performance both partially and simultaneously, to determine the influence of the quality of accounting information systems and internal control systems on company performance with organizational culture as a moderating variable. This type of research is associative research, primary data, 45 research samples consisting of employees from the finance department and internal supervision units at BUMD. Questionnaire and interview collection methods. The analysis method is quantitative analysis. The results of this research show that the quality of the accounting information system and the internal control system simultaneously influence company performance. Partially, the quality of the accounting information system and internal control system influences company performance. In moderation, the quality of the accounting information system has no effect on company performance, moderated by organizational culture and the same goes for the internal control system.
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Ika Santi, Titik Kusmantini, and Hendro Widjanarko. "Pengaruh Total Quality Service dan Sistem Pengendalian Internal terhadap Kinerja Organisasi Dimediasi oleh Layanan Digital." PESHUM : Jurnal Pendidikan, Sosial dan Humaniora 4, no. 3 (2025): 4443–55. https://doi.org/10.56799/peshum.v4i3.8416.
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Improving the quality of healthcare services became a major challenge for healthcare facilities to remain competitive and meet patient expectations. Total Quality Service (TQS) and Internal Control Systems were key factors in enhancing organizational performance, supported by the increasingly developed digital services. This study aimed to analyze the effect of Total Quality Service (TQS) and Internal Control Systems on Organizational Performance, mediated by Digital Services, in healthcare facilities in Bantul Regency. This research used a quantitative method. Data were collected through questionnaires distributed to managers and owners of healthcare facilities in Bantul Regency. The data analysis technique used Structural Equation Modeling (SEM) with SmartPLS analysis tools. The results showed that Total Quality Service and Internal Control Systems had a significant effect on Organizational Performance. Furthermore, Digital Services mediated the relationship between Total Quality Service and Organizational Performance, as well as the relationship between Internal Control Systems and Organizational Performance. This indicated that the optimal implementation of digital services could enhance the effectiveness of quality management and internal control systems in improving the performance of healthcare facilities
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Ella, Zefriani Lisna Nasution, Erlina, and Tarmizi HB. "The Effect of the Application of Government Accounting Standards, Regional Financial Accounting Systems and Internal Control on the Quality of Financial Statements with Organizational Commitment as a Moderating Variable in South Tapanuli Regency." International Journal of Research and Review 7, no. 7 (2020): 200–205. https://doi.org/10.5281/zenodo.3982388.
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This study aims to analyze the effect of the application of government accounting standards, regional financial accounting systems and internal control on the quality of financial statements with organizational commitment as a moderating variable in South Tapanuli Regency. The research was conducted in 2019, using SPSS software with quantitative methods. The result is that government accounting standards, regional financial accounting systems and internal control have a significant effect on the disclosure of the quality of financial statements simultaneously, and partially government accounting standards, have a significant effect on the quality of financial statements, while regional financial accounting systems and internal control have no significant effect on quality of financial statements. Organizational commitment is not able to moderate government accounting standards, regional financial accounting systems and internal control over the quality of financial statements.
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Al-Borno, Amal, Henry Pedraza, and Moavin Islam. "Test Protocol for Evaluating Railcar Internal Coating Systems." Materials Performance 64, no. 2 (2025): 28–31. https://doi.org/10.5006/mp2025_64_2-28.
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The internal surfaces of railcars for transporting sour crude oil are typically coated with a high-quality coating system to prevent corrosion. However, coating failures do occur due to the unique cyclic operating service conditions of the railcars. This article presents a detailed test protocol for evaluating candidate coating systems for railcar internals. The proposed test protocol was designed to simulate the expected service conditions of railcars using a modified NACE TM0185-2006 test procedure.1 The modification includes the cyclic service condition of railcars: fuel loading, loaded transportation, off-loading, dry heat, and empty transportation.
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Agbenyo, Wonder, Yuansheng Jiang, and Prince Komla Cobblah. "Assessment of Government Internal Control Systems on Financial Reporting Quality in Ghana: A Case Study of Ghana Revenue Authority." International Journal of Economics and Finance 10, no. 11 (2018): 40. http://dx.doi.org/10.5539/ijef.v10n11p40.
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Internal control systems cannot be underestimated as it serves as the lifeblood of most institutions in terms of its imperative roles that it plays in both tangible and intangible assets of an organization. Internal control actions on quality financial report state positive goals more especially when all parties involved adhere to their duties; thus, making the quality of financial reporting comparable, understandable, relevant, and reliable. In this regard, this study investigated the impact of government internal control systems on financial reporting quality in Ghana using Ghana Revenue Authority as the case study. Specifically, the study examined the nature and quality of financial reporting and the impact of government internal control systems on financial reporting quality. Both quota and simple random sampling techniques were used to select fifty (50) persons as the sample size of the study. Questionnaires were used to obtain data. The correlation matrix was used to examine the relationship between government internal control systems and financial reporting quality. The study finds out that contrary to apriori expectation sign monitoring as an element of internal control system has a negative impact on the financial quality reporting but was however statistically significant. The study also revealed that with a unit increase in the collection performance, the financial reporting quality of GRA will improve. The study recommended that the government should ensure that the internal control systems are well monitored and regulated. 
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Sakdiyah, Halimatus. "Penjaminan Mutu Internal Perguruan Tinggi." INSANIA : Jurnal Pemikiran Alternatif Kependidikan 16, no. 1 (2018): 25–38. http://dx.doi.org/10.24090/insania.v16i1.1576.
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 Abstract: There are many higher education executives in Indonesia that still carry out fewer learning activities under the quality standars, so ultimately the credibility of higher education is still not satisfying the stakeholders. A college should be able to make internal quality standards beyond the minimum quality standards made by the National Education Standards Agency (BSNP). Currently, quality assurance in the form of systems development and the astablishment of the agency has not been done much in the college. The role of internal quality assurance for higher education is also still inadequate to boost quality improvement. This is where the need for internal quality assurance agency in college that aims to repair and improve the quality of higher education on an ongoing basis.
 Keywords: Internal Quality Assurance and Higher Education.
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Mulyantoro, Cahyo Dwi, Nurkholis Nurkholis, and Sari Atmini. "Enhancing Financial Statement Quality: The Moderating Role Of Coercive Pressure In Government Entities." Jurnal Reviu Akuntansi dan Keuangan 14, no. 1 (2024): 69–85. http://dx.doi.org/10.22219/jrak.v14i1.32637.
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Purpose: This study aims to examine the effect of human resource competence, accounting information system quality, and internal control systems on the financial statement quality of central government accounting entities, with coercive pressure as a moderating variable. Methodology/approach: Primary data was collected from 118 central government work units through questionnaire distribution. The data was analyzed using the Partial Least Square (PLS) statistical technique to examine the relationships between variables. Findings: Human resource competence, accounting information system quality, and internal control systems are proven to be factors that can affect financial statement quality. Coercive pressure can strengthen the effect of accounting information system quality on financial statement quality, but it cannot strengthen or weaken the effect of human resource competence and internal control systems. Practical implications: Enhancing the competence of financial statement preparers, utilizing accounting information systems, and implementing effective internal control systems should be encouraged to improve the quality of central government financial statements. Coercive pressure must be responded to properly by utilizing the advantages of accounting information systems. Originality/value: The examination of coercive pressure in moderating the factors affecting the financial statement quality is the novelty of this study.
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Hajjem, Olfa. "Determinants of quality management systems implementation in Tunisian firms." Journal of Innovation Management 4, no. 2 (2016): 156–75. http://dx.doi.org/10.24840/2183-0606_004.002_0008.
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This research explores the impact of the firm’s internal and external attributes on its degree of implementation of quality management according to the ISO 9000 standard. This econometric study, based on the data gathered from a sample of Tunisian companies certified or in the course of certification in ISO 9001: 2000, reveals that the application of quality management depends on the organizational and environmental context of the company: a motivation rather internal than external to be certified, the application of ISO 9004 standard recommendations, the adhesion of the company to the leveling program, size, investment in new technologies of information and communication and in technologies of analysis and measurement and the importance of innovation and quality criterion for customers.
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Hariyani, Eka, Supriono Supriono, Rheny Afriana Hanif, Sem Paulus Silalahi, and Meilda Wiguna. "Determinants influencing fraud detection: Role of internal auditors’ quality." Problems and Perspectives in Management 22, no. 2 (2024): 51–60. http://dx.doi.org/10.21511/ppm.22(2).2024.05.
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Frequent occurrences of fraud take place due to poor fraud prevention and detection. The purpose of this study is to ascertain the impact of internal audit effectiveness and continued professional commitment to fraud detection with internal auditors’ quality as a moderating variable. Seventy-eight questionnaires were distributed to internal auditors and supervisors at the Inspectorate of Riau City, Indonesia, who had at least two years of experience. Structural equation modeling (SEM) 3.0 software was used for the data analysis. According to the study’s findings, the effectiveness of internal control (β = –0.932; p < 0.05) and the effectiveness of internal auditors (β = 1.149; p < 0.05) both have an impact on fraud detection. However, ongoing professional commitment (β = 0.069; p > 0.05) has no impact. Quality of internal auditors does not affect the relationship between the effectiveness of internal audits (β = –0.190; p > 0.05), the effectiveness of internal control (β = 0.114; p > 0.05), continued professional commitment (β = 0.018; p > 0.05), and fraud detection. The findings of this study can be used as guidance for management to enhance the performance of internal auditors and for considerations and assessments for fraud detection in the public sector.
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Harsono, Khaerunisa, and Vicky Dzaky Cahaya Putra. "Towards Robust Internal Control: Insights from Quality and Security of Information Systems." AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis 5, no. 2 (2025): 1012–24. https://doi.org/10.37481/jmeb.v5i2.1388.
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Banks are one of the companies that use computers as a means of information systems. Internal control is used to prevent the possibility of inefficiency, error, and embezzlement of assets. So it is necessary to have a strict information and security system, the quality of the accounting information system and its security is very important for effective internal control to overcome possible errors. This study aims to determine the partial and simultaneous influence between the quality of accounting information systems and the security of accounting information systems on the company's internal control at BJB Purwakarta Sub-Branch Office. This study uses qualitative research and data collection techniques through distributing questionnaires, the analysis used includes, classical assumption test, multiple linear regression analysis test and hypothesis testing using SPSS. Based on the research results, the t test results show that the quality of the accounting information system has no effect on the company's internal control and the security of the accounting information system affects internal control. While the results of the f test show that the accounting information system and the security of the accounting information system affect internal control.
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LEBEDEVA, Yaroslavna. "Internal quality assurance system of higher education in Ukraine: problems and development prospects." EUROPEAN HUMANITIES STUDIES: State and Society, no. 3 (December 21, 2021): 108–20. http://dx.doi.org/10.38014/ehs-ss.2021.3.09.
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The article considers the issue of ensuring the higher education quality in Ukraine in accordance with European standards and recommendations. The main focus is on the problem of introducing an internal quality assurance system in higher education institutions. The block entitled: "Existence of internal quality assurance system" of the research "Development of internal quality assurance systems in Ukrainian higher education institutions" conducted by National Agency for Higher Education Quality Assurance (2020) was analyzed: to outline the main problems in the practice of implementation of internal quality assurance systems, to definition of the basic approaches to organizational maintenance, coordination, functioning of such systems. It is concluded that the formation and continuous improvementof the internal quality assurance system of higher education is one of the priorities of modern free economic education, which seeks to strengthen its autonomy and improve its image, establish close cooperation and cooperation with all stakeholders to continuously improve learning conditions, achieving the best results in the training of future professionals.
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Nguyen, Quynh H., and V. J. Rayward Smith. "Internal quality measures for clustering in metric spaces." International Journal of Business Intelligence and Data Mining 3, no. 1 (2008): 4. http://dx.doi.org/10.1504/ijbidm.2008.017973.
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Roshani. "Pengaruh Penerapan SIMAKDA, SPI, dan Kompetensi SDM terhadap Kualitas Laporan Keuangan Daerah." Indonesian Accounting Literacy Journal 4, no. 2 (2024): 29–41. https://doi.org/10.35313/ialj.v4i2.5713.
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This study is to analyze whether the implementation of regional accounting management information systems, internal control systems, and human resource competencies affect the quality of the West Kalimantan Province SKPD report. The sample of this study was conducted by using purposive sampling method. The samples of data used in this study were 40 people. Research data and hypotheses in this study were analyzed using multiple linear regression analysis methods. The results of this study indicated that simultaneous regional accounting management information systems, internal control systems, and human resource competencies sifnificantly influence the quality of regional government financial reports. Meanwhile partially, the internal control system does not significantly influence the quality of regional government financial reports, while the regional accounting management information system and internal control system significantly influence the quality of regional government financial reports.
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Puspahani, Eva, Sutrisno T, and Imam Subekti. "The determinants of the quality of financial statements moderated by leadership style." International Journal of Research in Business and Social Science (2147- 4478) 11, no. 3 (2022): 175–85. http://dx.doi.org/10.20525/ijrbs.v11i3.1709.
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This study aims to examine the influence of employee competence, accounting information systems, and internal control systems on the quality of financial statements moderated by leadership style in State Universities. The research data was obtained through questionnaires to 128 financial management officials at 75 State Universities of the Ministry of Education and Culture. The data analysis method used SEM-PLS with the SmartPLS 3.0 application. The results of this study showed that employee competence, accounting information systems, and internal control systems had a positive effect on the quality of financial statements. Leadership style as a moderating variable was able to strengthen the influence of employee competence, and accounting information systems on the quality of financial statements and weaken the influence of the internal control system on the quality of financial statements.
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Rachman, Andini Dwi Mega, and Masagus Asaari. "Enhancing Financial Quality: Impact of Accounting Information Systems, Internal Control with Company Performance as Moderating Factor." Research of Accounting and Governance 3, no. 1 (2025): 21–32. https://doi.org/10.58777/rag.v3i1.282.
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This research aims to determine the effect of accounting information systems and internal control systems on the quality of financial reports with company performance as a moderator. The primary data used in this research was obtained directly from statements (questionnaires) of PT employees. Sources of Alfaria Trijaya Tbk and secondary data in this research were obtained from the official website of PT. Source Alfaria Trijaya Tbk. The results of this research show that There is a significant influence of the accounting information system on the quality of financial reports; There is a significant influence of the internal control system on the quality of financial reports; There is a significant influence of the accounting information system on the quality of financial reports moderated by company performance; There is a significant influence of the internal control system on the quality of financial reports moderated by company performance. The contribution of this study lies in the identification and in-depth analysis of the influence of accounting information systems and internal control systems on the quality of financial reports, with company performance as a moderating factor. Managerial implications highlight the critical role of robust accounting information and internal control systems in ensuring high-quality financial reporting
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Karamavrova, Tetiana, and Vyacheslav Lebedynets. "Some approaches to obtaining internal audit evidence for pharmaceutical quality systems." ScienceRise: Pharmaceutical Science, no. 6 (22) (December 30, 2019): 50–55. http://dx.doi.org/10.15587/2519-4852.2019.190547.
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Bavec, M., M. Turinek, S. Grobelnik Mlakar, N. Mikola, and F. Bavec. "SOME INTERNAL QUALITY PROPERTIES OF WHITE CABBAGE FROM DIFFERENT FARMING SYSTEMS." Acta Horticulturae, no. 933 (March 2012): 577–83. http://dx.doi.org/10.17660/actahortic.2012.933.75.
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Savinykh, Galina. "Formative Assessment as a Component of Internal Education Quality Assessment Systems." Education and Self Development 17, no. 4 (2022): 139–49. http://dx.doi.org/10.26907/esd.17.4.11.
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The article presents the results of research on the practices of formative assessment in modern conditions of development of internal systems for assessing the quality of education. The relevance of the article is related to the consideration of formative assessment in conjunction with the problem of subjectivity as a special result of learning. The purpose of the article is to present formative assessment in terms of its impact on the cognitive competence of students and the promotion of educational content to interdisciplinary technologies. The author's scientific and theoretical conclusions are confirmed by the results of observation of a group of high school students in Moscow schools, for whom the principles and techniques of formative assessment were tested. The empirical experience of involving students in the educational discourse of formative assessment is represented by quantitative values processed using the statistical model χ2. The novelty of the research consists in clarifying the concept of formative assessment and substantiating the corresponding component of internal systems for assessing the quality of General education as a priority direction in the implementation of General education programs. The practical significance of the study is related to the confirmation of the effectiveness of formative assessment for the cognitive development of students.
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Tetiana, Karamavrova, and Lebedynets Vyacheslav. "Some approaches to obtaining internal audit evidence for pharmaceutical quality systems." ScienceRise: Pharmaceutical Science, no. 6(22) (December 30, 2019): 50–55. https://doi.org/10.15587/2519-4852.2019.190547.
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<strong>The aim</strong> of the work is to analyse approaches and develop proposals for the selection of optimal methods for collecting evidence of internal audits of pharmaceutical quality systems. <strong>Materials and methods.</strong> The study was based on the materials of the current state legislative and regulatory framework, ISO 9000 series standards, sources of foreign and domestic scientific literature, as well as the results of our previous research. The following methods were used in the study: system-analytical, sociological survey, comparative analysis, structural-logical modelling. <strong>Results.</strong> According to the results of previous studies conducted on the basis of domestic pharmaceutical enterprises of various fields of activity, it was found that the main reason for the often insufficient effectiveness of internal audits is the low level of professionalism of auditors. At this stage of the study, an investigation of such an internal audit method as an interview was conducted, and approaches to its application were analysed. In particular, it was found that the interview method is used at domestic pharmaceutical enterprises as the main method of collecting audit evidence for their further assessment and interpretation. It was also proved that one of the key skills of the auditor is to pose the correct, appropriate questions for obtaining informative answers. An algorithm for posing audit questions was developed and tested, optimized to increase the completeness and meaningfulness of staff responses. <strong>Conclusions.</strong> The study allowed us to propose an interview technique that is effective for collecting audit evidence, which increases the effectiveness of the internal audit process by increasing the value of the information received from the position of managerial decision-making
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Kania, Kania, and Abdul Hafiz Tanjung. "The Effect of Accounting Information Systems and Internal Control Systems on The Quality of Financial Statements at BPKAD." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 5, no. 1 (2021): 85–97. http://dx.doi.org/10.36555/jasa.v5i1.1532.
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The Effect of Accounting Information Systems and Internal Control Systems on the Quality of Financial Statements at BPKAD Bandung
 The dependent variable in this study is the Quality of Financial Statements. This study uses a sample through the process of dividing the population into strata or what is called stratified random sampling. The data in this study are primary data obtained from distributing questionnaires directly to employees who are directly involved in making financial reports. The results of the study partially show the information system and internal control system have an effect on the quality of the report.
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Sulastri, Reni, Gatot Wahyu Nugroho, and Idang Nurodin. "the influence of government internal control systems and the application of regional management information systems on the quality of financial reports." Syntax Idea 2, no. 9 (2020): 635. http://dx.doi.org/10.36418/syntax-idea.v2i9.526.
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The Influence of Government Internal Control Systems and the Implementation of Regional Management Information Systems on the Quality of Financial Statements in Cireunghas District. This study aims to determine the effect of the Government's Internal Control System and the Application of the Regional Management Information System to the quality of financial statements. The variables used in this study are the influence of the government's internal control system, the application of regional management information systems, and the quality of financial statements. This research was conducted using quantitative methods with an associative approach. The population in this study were employees in all villages located in Cireunghas Subdistrict. The sampling technique in this study used purposive sampling. The primary data collection technique in this study was carried out by distributing questionnaires and secondary data in this study were active literature relating to the variables used. Data analysis techniques used in this study were normality test, classic assumption test, multiple linear regression test, and hypothesis testing. The results of this study indicate that only partially Regional Management Information System variables have an influence on the quality of financial statements, and stimulously variables Government Internal Control Systems and Regional Management Information Systems have a significant influence on the quality of financial statements.
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Cardoso, Sónia, Maria J. Rosa, Pedro Videira, and Alberto Amaral. "Internal quality assurance systems: “tailor made” or “one size fits all” implementation?" Quality Assurance in Education 25, no. 3 (2017): 329–42. http://dx.doi.org/10.1108/qae-03-2017-0007.
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Purpose This paper aims to look at the characteristics of internal quality assurance (IQA) systems of higher education institutions to understand whether these systems tend to reproduce a given model, externally defined and suggested to institutions, or rather to be shaped by institutions’ features and interests. Design/methodology/approach The study is supported in the analysis of the content of self-assessment reports of 12 internal QA systems certified, in Portugal, between 2012 and 2015. An analysis grid was used based on three categories: IQA systems’ historical framework, structural/managerial component and monitoring, assessment and continuous improvement. Findings Institutions tended to follow a “one size fits all” approach, meaning that external (European and national) quality assurance (QA) references were used in an identical way, giving origin to rather similar IQA systems. Institutional characteristics do not seem to have played a relevant role, eventually due to institutions’ will to obtain their systems’ certification and, thus, achieve a light-touch external QA. Research limitations/implications The study was based on the analysis of only certified IQA systems and relies on document analysis. It would be interesting to also include non-certified systems, in a comparative perspective, complemented with data deriving from interviews and/or questionnaires with some of the actors involved in the certification process. Practical implications The study provides an understanding of how IQA systems are being implemented in Portugal. Thus, it can be of interest to other institutions as well as to QA agencies. Originality/value The study addresses a topic still relatively absent from research on QA in higher education, being of interest for researchers in the field.
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Chair, Zalsa Bila Maulida Kemal, and Tarjo. "The Impact of Internal Control Systems, Regional Financial Accounting Systems, and Information Technology Utilization on the Quality of Financial Reports in Local Government." APSSAI ACCOUNTING REVIEW 4, no. 2 (2024): 143–51. https://doi.org/10.26418/apssai.v4i2.103.
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Research aims: This research aims to determine the influence of the internal control system, regional financial accounting system, and information technology on the quality of financial reports in the Bangkalan Regency Government. Design/Methodology/Approach: The sample selection method used purposive sampling and obtained a sample of 89 respondents from Bangkalan Regency Government. The analysis technique uses multiple linear regression and is processed using SPSS Statistics 23.0. Research findings: This research indicates that the internal control system and the use of information technology significantly affect the quality of financial reports. Meanwhile, the regional financial accounting system does not affect the quality of financial reports. Theoretical contribution/Originality: This study introduces a new variable, namely Utilization of Information Technology, to examine the impact of internal control systems, regional financial accounting systems, and the utilization of information technology on the quality of financial reporting in local governments in urban areas. Practitioner/Policy implication: The study offers recommendations for local governments to enhance internal controls, optimize regional financial accounting systems, and utilize technology to improve financial reporting quality. These findings can also guide policymakers in creating regulations that promote accountability and transparency in financial management practices.
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Sari, Fangela Myas. "PENGARUH PENGENDALIAN INTERN DAN PEMANFAATAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Organisasi Perangkat Daerah di Kabupaten Batang)." EKOMBIS: JURNAL FAKULTAS EKONOMI 8, no. 2 (2022): 101. http://dx.doi.org/10.35308/ekombis.v8i2.6248.
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This study aims to determine the effect of internal control, human resources in the field of accounting and the use of regional financial information systems on the quality of local government financial reports. Data was collected by distributing questionnaires 50 which did not return 11, which were distributed to staff/employees of the finance subdivision such as the expenditure treasurer, income and expenditure treasurer at the Regional Apparatus Organization in Batang Regency.The test results show that the Internal Control System has no significant effect on the quality of local government financial reports (Pvalue 0.277), and the use of regional financial information systems has a significant effect on the quality of local government financial reports (P value 0.003). The results of this study indicate that internal control has no effect, while the utilization of regional financial information systems has an effect on the quality of regional government financial reports. Keywords: Internal Control System, Utilization of Regional Financial Information Systems and Quality of Local Government Financial Reports
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Andelina, Widya, and Aprih Santoso. "Measuring Quality Determinants of Financial Statements." Journal of Business and Management Review 2, no. 12 (2021): 884–93. http://dx.doi.org/10.47153/jbmr212.2082021.
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 The research aims to study the impact of the role of internal audit, the application of regional accounting systems, and human resource competencies on the quality of financial statements. A sample of 141 employees according to the purposive sampling method and by distributing questionnaires. It turned out that the questionnaire returned was only from 138 employees. Data analyzed through moderate regression analysis (MRA) from the SPSS program. The results of the study stated that the role of internal audit has a negative impact on the quality of financial statements, the application of regional accounting systems and human resource competencies have a positive impact on the quality of financial statements
 
 
 
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Binti Rasid, Siti Aishah, Mohd Mohid Bin Rahmat, Nor ‘Asyiqin Binti Abu, and Ainol Sarina Binti Ahmad Zazili. "Evaluating the Quality of Internal Audits and Management Support in Enhancing the Effectiveness of Internal Control Systems." International Journal of Research and Innovation in Social Science IX, no. I (2025): 4784–96. https://doi.org/10.47772/ijriss.2025.9010368.
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The frequency of prominent corruption and fund misappropriation cases in Malaysia have led to substantial economic losses, estimated at RM277 billion from 2019 to 2023. The problems, together with Malaysia’s low position on the Corruption Perceptions Index, underscore inadequacies in internal controls and the quality of internal audits. Internal control systems (ICS) are essential for maintaining compliance and effective governance; nevertheless, their effectiveness depends on the efficacy of internal audits and the support of management. This study investigates the influence of management support on the correlation between internal audit quality and the effectiveness of internal control systems in Malaysia’s public sector. The study employs a sample of 34 ministries, statutory organisations, and agencies with internal audit units, involving 76 respondents. The results offer empirical data highlighting the significance of management support in enhancing internal audit functions and the effectiveness of internal control systems. This research enhances the current knowledge by substantiating a model that emphasises the mediating function of management support, in accordance with the criteria of the International Organisation of Supreme Audit Institutions (INTOSAI). It provides practical insights to enhance governance and accountability in the public sector, ensuring effective management of public resources corresponded with national objectives.
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Loudoe, Martina Melissa, and Fardinal Fardinal. "The Effect of Human Resources Competencies and Internal Controlling System on the Quality of Accounting Information System and Their Impacts to the Quality of Financial Reporting." Asian Journal of Social Science Studies 6, no. 5 (2021): 31. http://dx.doi.org/10.20849/ajsss.v6i5.965.
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This study aims to determine the effect of human resources competencies and internal controlling systems on the quality of accounting information systems and to deter-mine the quality of financial reporting. This study is a quantitative study with primary data obtained from 105 respondents from the finance/administration/budget division of the DKI Jakarta Provincial Government SKPD who collected 52 SKPD. Partial Least Square is used as an analytical tool in this study.The results showed that the competence of human resources and internal controlling systems directly have a significant effect on the quality of accounting information systems and the quality of accounting information systems have a significant effect on the quality of financial reporting.
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Frederica, Diana, Villery Cristina, and Agus Munandar. "The Quality of Financial Statements with Human Resource Competence as Moderating Variables." Jurnal Ilmiah Akuntansi 8, no. 1 (2023): 91–105. http://dx.doi.org/10.23887/jia.v8i1.57263.
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This study aims to examine the effect of accounting information systems, internal audit and human resource competencies on the quality of financial statements. This study also tested the variable of human resource competence as a moderating variable. The population in this study are accountants and internal auditors who work in companies domiciled in DKI Jakarta. The sampling technique used is convenience sampling. The data collected and can be processed are as many as 100 respondents. The data of this study were analyzed by multiple linear regression method. The results of this study indicate that the application of accounting information systems, the role of internal audit and the competence of human resources have a positive effect on the quality of financial statements. However, the competence of human resources does not strengthen the influence of accounting information systems and internal audit on the quality of financial statements. The contribution of this research is as a benchmark for companies to be able to optimize the use of accounting information systems, the importance of the role of internal auditors, and human resources owned must be competent to produce quality financial statements. Quality resources in terms of knowledge and skills if not balanced with good ethics, then do not guarantee the quality of good financial statements.
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Hani, Dr Sc Miraç. "Quality function and the quality manager." ILIRIA International Review 2, no. 2 (2012): 198. http://dx.doi.org/10.21113/iir.v2i2.152.
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In many organizations, management systems are viewed in terms of the internal dynamics between marketing, design, production, distribution, and accounting. A change is required from this to a larger system which also encompasses and integrates the business interests of customers and suppliers. Management needs to develop an in-depth understanding of these relationships and how they may be used to cement the partnership concept. The quality function should be the organization’s focal point in this respect and should be equipped to gauge internal and external customers, expectations and degree of satisfaction. It should also identify quality deficiencies in all business functions and promote improvements.The role of the quality function is to make quality become an inseparable aspect of every employee’s performance and responsibility. The transition in many companies from quality departments with line functions will require careful planning, direction and monitoring. Quality professionals have developed numerous techniques and skills focused on product or service quality.
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Luh, Resiani. "Determinants of Public Organization Performance with Accountability and Organizational Commitment as Moderator at BPN Buleleng Regency." Vokasi : Jurnal Riset Akuntansi 11, no. 02 (2022): 105–16. http://dx.doi.org/10.23887/vjra.v11i02.49736.
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This research aimed to determine: (1) the effect of internal control on the performance of public organizations, (2) the effect of the quality of information systems on the performance of public organizations, (3) accountability can moderate the effect of internal control on the performance of public organizations, (4) organizational commitment can moderate the effect of internal control on the performance of public organizations, (5) accountability can moderate the effect of the quality of information systems on the performance of public organizations, and (6) organizational commitment can moderate the effect of the quality of information systems on the performance of public organizations. The research design used was causal quantitative using primary data obtained from questionnaires. The population of this study were all 132 employees of BPN Buleleng Regency. The sampling technique in this study used a saturated sample with a total of 132 respondents. The data analysis technique used SEM PLS. The results show that (1) internal control had a positive effect on the performance of public sector organizations, (2) the quality of information systems had a positive effect on the performance of public sector organizations, (3) accountability can moderate the influence of internal control on the performance of public organizations, (4) organizational commitment can moderate the effect of internal control on the performance of public organizations, (5) accountability can moderate the effect of the quality of information systems on the performance of public organizations, and (6) organizational commitment can moderate the effect of the quality of information systems on the performance of public organizations.
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Ehrmeyer, Sharon S., and Ronald H. Laessig. "Centers for Medicare and Medicaid Services' Equivalent Quality Control and Manufacturers' Internal Quality Control Systems." Point of Care: The Journal of Near-Patient Testing & Technology 7, no. 2 (2008): 76–78. http://dx.doi.org/10.1097/poc.0b013e3181727b5b.
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Agrayi Afifa Putri, Cris Kuntadi, and Yetri Martika Sari. "Pengaruh Audit Internal, Sistem Informasi Akuntansi Dan Komitmen Organisasional Terhadap Kualitas Laporan Keuangan." Kajian Ekonomi dan Akuntansi Terapan 1, no. 2 (2024): 106–21. http://dx.doi.org/10.61132/keat.v1i2.133.
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The influence of internal audit, accounting information systems and organizational commitment on the quality of financial reports is research that aims to determine the influence of these three factors on the quality of financial reports. This research uses a descriptive method. The units of analysis in this research are accounting information systems, organizational commitment, and internal audit. The research results show that Internal Audit, Accounting Information Systems, and Organizational Commitment have a positive and significant effect on the quality of financial reports. Internal audit also has an important role in supervising and controlling organizational activities, which will affect the quality of financial reports. The accounting information system aims to collect, process and convey relevant data and information to interested parties, both internal and external parties. Organizational commitment can also influence employee interest, propensity to stay, and propensity to leave, which will influence audit performance.