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The waiting time for outpatient pharmacy services at Permata Jonggol Hospital had not met the minimum service standards, potentially reducing service quality and patient satisfaction. This issue was suspected to be influenced by human resource (HR) competence, service regulations, and the utilization of the Hospital Management Information System (HMIS). This study aimed to analyze the effect of HR competence and service regulations on pharmacy waiting time, with HMIS utilization as an intervening variable. The study used a quantitative approach with a cross-sectional design. Data were collected at a single point in time using instruments that had been tested for validity and reliability. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results showed that HR competence, service regulations, and HMIS utilization simultaneously had a significant effect on pharmacy waiting time. Partially, HR competence and service regulations significantly affected HMIS utilization and waiting time. HMIS utilization also significantly influenced waiting time and mediated the relationship between HR competence, service regulations, and pharmacy waiting time. In conclusion, improving pharmacists’ competence, strengthening service regulations, and optimizing HMIS utilization in an integrated manner were important strategies to reduce waiting time and improve service efficiency and quality

Corruption is an extraordinary crime that damages the foundation of the state. In the context of Government Procurement of Goods/Services (PBJP), corrupt behavior still occurs even though it has been regulated through Presidential Regulation Number 12 of 2021 as an amendment to Presidential Regulation Number 16 of 2018. The implementation of the PBJP policy is considered to be not able to effectively suppress the potential for corruption, so other variables are needed that affect the effectiveness of the policy. This study aims to analyze the direct and indirect influence of the leadership style and quality of human resources (HR) of the state civil apparatus on the potential for corruption through the implementation of PBJP policies. The research method used is quantitative with the Partial Least Squares - Structural Equation Modelling (PLS-SEM) approach, which aims to test the relationship between latent variables and confirm the influence of leadership style and quality of human resources on potential corruption through the effectiveness of PBJP implementation. The research population includes elements of PBJP policy implementation within the Corruption Eradication Commission (KPK), including PPK, procurement officials, UKPBJ working groups, and goods/service providers. The sample was determined by purposive random sampling, consisting of internal and external implementers of PBJP at the KPK with a budget value of more than IDR 1 billion in the 2024 fiscal year. The results of the study show that leadership style has a positive effect on the implementation of PBJP and directly reduces the potential for corruption. The quality of ASN human resources has a positive effect on the implementation of PBJP, but it has a double effect on the potential for corruption. The mediation test showed that the implementation of PBJP mediated part of the influence of leadership style and human resource quality on potential corruption, with the direction of influence changing from positive to negative. These findings confirm the importance of the effectiveness of the implementation of PBJP policies in suppressing the potential for corruption within the KPK.

The quality of financial reporting has become increasingly important in the digital era, particularly for manufacturing companies facing complex operational challenges. The implementation of accounting information systems (AIS) and human resource competency are critical factors that may influence financial reporting quality. This study aims to examine the effect of accounting information systems implementation and human resource competency on the financial reporting quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This quantitative study employed a survey design with primary and secondary data collection. The sample consisted of 150 manufacturing companies listed on IDX during 2020-2023, selected using purposive sampling. Data were collected through structured questionnaires distributed to finance managers and financial statement analysis. Multiple regression analysis was used to test the hypotheses. The findings indicate that accounting information systems implementation has a significant positive effect on financial reporting quality (β = 0.456, p < 0.01). Human resource competency also shows a significant positive effect on financial reporting quality (β = 0.387, p < 0.01). The simultaneous effect of both variables explains 68.7% of the variance in financial reporting quality (R² = 0.687, F = 165.42, p < 0.01). Both accounting information systems implementation and human resource competency significantly enhance financial reporting quality. Manufacturing companies should prioritize investing in advanced AIS technology and developing human resource competencies to improve their financial reporting quality.

The purpose of this study was to examine whether there is an effect of the Internal Control System, the Application of the Statement of Financial Accounting Standards (PSAK) 109, Human Resource Competencies and the Use of Information Technology on the Quality of Financial Statements of Zakat Management Organisations (OPZ) in DKI Jakarta. This research method uses quantitative methods using primary data. This study uses a population of members of the DKI Jakarta zakat forum consisting of 1 BAZNAS and 7 LAZNAS with a total of 191 employees being the population with a resulting sample of 52 people. The data quality test used is validity test, reliability test. The data analysis techniques used are descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis and hypothesis testing (t test, f test and coefficient of determination test) using Statistical Package for the Social Sciences (SPSS) software. The results of this study indicate a significant joint influence of the variables of the Internal Control System, Implementation of PSAK 109, HR Competence and Utilisation of Information Technology on the Quality of OPZ Financial Statements in DKI Jakarta.