The relationship between statements of government accounting standards, internal control systems, and human resources on the quality of financial reports: A literature review

Abstract

The aim of this research is to analyze the management and quality of financial report. The research method we uses is by using systematic review. Through searching for articles in the SINTA journal database, this research identified significant findings related to implementing PSAP, Government Internal Control System, and Human Resources competency on the quality of financial reports in the regional government, cooperative and Public Service Agency sectors. Various existing studies highlight the positive impact of implementing accounting standards and SPIP on the quality of financial reports, with a good understanding of accounting by HR being key. Optimizing Government Internal Control System, implementing SAPD, and effective internal control are the focus to ensure the integrity and quality of financial reports. Increasing understanding of accounting by HR through investment in training is vital, along with consistent implementation of SAPD to ensure compliance with government accounting standards. Focusing on optimizing Government Internal Control System is essential in preventing errors and improving the quality of financial information, ultimately resulting in more reliable and accountable financial management and strengthening stakeholder trust.