Synergy of Financial Information Systems, Internal Control, and Human Resource Competence on the Quality of Government Financial Reports

Abstract

This study aims to systematically examine the relationship between the implementation of financial information systems, the effectiveness of the government’s internal control system, and the competence of human resources on the quality of government financial statements. The approach used is a Systematic Literature Review of dozens of scientific articles published in the last five years that have been indexed by Google Scholar. The results of the study show that the synergy between the three factors is the main prerequisite for the realization of transparent, reliable, and accountable financial statements. The financial information system plays a role in improving the efficiency and accuracy of reporting, the government’s internal control system ensures reliability and compliance with regulations, while the competence of human resources determines the ability to manage the system and interpret financial data. Effective government financial governance reform requires the integration of information technology, internal control mechanisms, and sustainable human resource capacity development to strengthen public accountability and increase public confidence in the government’s financial performance.