PENGUJIAN KOMPETENSI SDM PADA SISTEM PEMBAYARAN DIGITAL, SPI, DAN KUALITAS LAPORAN KEUANGAN UMKM

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.