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Impact of Human Resources Development on Organizational Financial Performance and Its Impact on Good Government Governance

Author

Listed:
  • Otniel Safkaur

    (Department of Accounting, Universitas Cendrawasih, Indonesia)

  • Yohanis Sagrim

    (Public High School Teacher 3 Street. Jendral Sudirman No.49 Distrik Monoi Sorong City)

Abstract

The purpose of this study is to determine the effect of Human Resources Development on Financial Performance and Its Implication on Good Government Governance. Accounting is concerned in recording financial reporting to the management of the company as a business entity that is not the owner of the company so that the concept of business unity is the center of accountability and financial statements are central to the company's financial accountability to be good. In Government Accounting Standards (SAP) are standardized and confirmed the existence of Reporting Entities and Accounting Entities, as Reporting Entities is a government unit consisting of one or more accounting entities which according to statutory provisions must submit accountability reports in the form of financial and non-financial reports. Financial reporting is conveyed internally and tiered to higher units in the context of consolidating financial statements by financial reporting entities. Each government unit can be determined as an accounting entity if the unit in question manages the company's financial budget.

Suggested Citation

  • Otniel Safkaur & Yohanis Sagrim, 2019. "Impact of Human Resources Development on Organizational Financial Performance and Its Impact on Good Government Governance," International Journal of Economics and Financial Issues, Econjournals, vol. 9(5), pages 29-37.
    • Handle: RePEc:eco:journ1:2019-05-5
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    References listed on IDEAS

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    Cited by:

    1. Shahid Iqbal & Abdul Qayyum Khan & Muhammad Yar Khan & Lamya Al-Aali, 2021. "The Dynamics of Financial Development, Government Quality, and Economic Growth in Different Groups of Economies," Sustainability, MDPI, vol. 13(14), pages 1-14, July.
    2. Wasswa Asaph Senoga, 2023. "Effectiveness of Regulatory Compliance, Auditing, Physical Assets Control Practices on Financial Performance in Churches," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(3), pages 1354-1375, March.

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    More about this item

    Keywords

    Human Resources Development; Financial Performance; Good Government Governance;
    All these keywords.

    JEL classification:

    • G2 - Financial Economics - - Financial Institutions and Services
    • O15 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Economic Development: Human Resources; Human Development; Income Distribution; Migration
    • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance

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