Internal control and the Competency of Accountant on Operational Quality in Government Fiscal Management Information System for Public Education Institution under the Vocational Education Commission : Central Region

Abstract

         This research aims to study the internal control mechanisms that impact the performance of the electronic Government Financial Management System in educational institutions under the Office of the Vocational Education Commission, Central Region. It also examines the competency of financial and accounting personnel affecting the efficiency of the electronic Government Financial Management System in these institutions. The study utilized a total of 241 data points and applied multiple regression analysis for statistical evaluation.

          The findings reveal that internal controls related to the control environment, as well as the competencies of financial and accounting personnel in terms of ethics, meticulousness, and technological expertise, significantly influence the efficiency of the electronic Government Financial Management System at a statistical significance level of 0.05.

          In conclusion, for effective and successful operation of the electronic Government Financial Management System, it is essential for personnel to adhere to internal control guidelines and exhibit competencies in ethics, meticulousness, regular performance review, and technological skills.