Literasi Keuangan, Sistem Informasi Akuntansi, dan Kinerja Keuangan BUMDES: Peran Mediasi Kompetensi Sumber Daya Manusia
DOI:
https://doi.org/10.55587/jla.v6i3.409Keywords:
Financial Literacy, Accounting Information System, Human Resource Competence, Financial Performance, Village-Owned EnterprisesAbstract
Purpose: This study aims to examine the effect of Financial Literacy and Accounting Information Systems on the Financial Performance of Village-Owned Enterprises (BUMDes) in the Special Region of Yogyakarta, with Human Resource Competence serving as a mediating variable.
Method: This study employed a quantitative approach using a survey method. Data were collected from 100 BUMDes managers across the Special Region of Yogyakarta through purposive sampling. The research data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 to evaluate both direct and indirect relationships among the variables.
Finding: The results reveal that Financial Literacy and Accounting Information Systems do not have a significant direct effect on Financial Performance. However, both variables have a positive and significant effect on Human Resource Competence. Furthermore, Human Resource Competence positively and significantly affects Financial Performance and mediates the relationship between Financial Literacy, Accounting Information Systems, and Financial Performance. These findings indicate that improvements in financial literacy and accounting information systems contribute to financial performance only when supported by competent human resources.
Novelty: This study extends the Resource-Based View (RBV) and Agency Theory by providing empirical evidence that Human Resource Competence acts as a strategic mediating mechanism linking Financial Literacy and Accounting Information Systems to the Financial Performance of BUMDes. Unlike previous studies that mainly examined direct relationships, this study demonstrates that organizational resources improve financial performance indirectly through enhanced human resource competence.
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