Accountant Performance in Digital Financial Reporting for MBG in Nganjuk Regency

Authors

  • Enggar Sukhma Nalindri University of PGRI Mpu Sindok
  • Indrian Supheni University of PGRI Mpu Sindok
  • Dwi Puji Rahayu University of PGRI Mpu Sindok
  • Nguyen Thi Hai HA VNU University of Economics and Business, Vietnam National University, Hanoi, Vietnam

DOI:

https://doi.org/10.55587/ijbe.v1i4.454

Keywords:

Digital Competence, Digital Financial Reporting System, Accountant Performance, Free Nutritious Meals Program, Public Sector Accounting

Abstract

Purpose: This study aims to examine the influence of digital competence and digital financial reporting systems on the performance of accountants in the Free Nutritious Meals (Makan Bergizi Gratis/MBG) Program in Nganjuk Regency.

Method: This study employed a quantitative approach with a causal associative design. The population consisted of 106 accountants working at Nutrition Fulfillment Service Units (SPPG) in Nganjuk Regency operating up to March 2026. A saturated sampling technique was applied, resulting in a sample of 106 respondents. Data were collected through questionnaires, documentation, literature studies, and interviews, and analyzed using multiple linear regression with IBM SPSS, including t-test, F-test, and coefficient of determination analysis.

Finding: The results show that digital competence has a positive and significant effect on accountants’ performance, while the digital financial reporting system also has a positive and significant effect. Simultaneously, both variables significantly affect accountants’ performance, with an R² value of 0.616, indicating that they explain 61.6% of the variation in accountants’ performance.

Novelty: This study provides a novel empirical contribution by simultaneously integrating digital competence and digital financial reporting system utilization to explain accountant performance specifically in the digital financial reporting context of the MBG Program in Nganjuk Regency, a public-sector program that has received limited empirical attention.

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Published

31-10-2026

Issue

Vol. 1 No. 4 (2026): October 2026

Section

Artikel

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