The Influence of the Implementation of the Institutional-Level Financial Application System (SAKTI) and Human Resource Competence on Budget Implementation Performance with Good Governance as a Moderating Variable


Authors : Sumihar Roma Andriany; Taufik Akbar

Volume/Issue : Volume 10 - 2025, Issue 8 - August

Google Scholar : https://tinyurl.com/838ej6y2

Scribd : https://tinyurl.com/2s3dyp3h

DOI : https://doi.org/10.38124/ijisrt/25aug1638

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Abstract : This study was conducted to determine budget performance in five government hospitals selected as research subjects. The influence of SAKTI implementation and human resource competency can explain the strengthening of the direct influence and the effects that arise after good government governance acts as a moderator. Questionnaires were distributed to emphasize the objectivity of the statements of 100 respondents from five different government hospitals, using a quantitative, descriptive, and associative approach. Model evaluation was conducted through reflective relationship testing with partial least squares-based structural equation modeling (PLS-SEM) using the SmartPLS statistical application. The results indicate that SAKTI implementation and human resource competency each have a positive and significant influence on budget performance. Furthermore, the role of good government governance can moderate each variable on budget execution performance, with a positive and significant influence.

Keywords : SAKTI Implementation; Human Resource Competency; Budget Performance; Good Government Governance.

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This study was conducted to determine budget performance in five government hospitals selected as research subjects. The influence of SAKTI implementation and human resource competency can explain the strengthening of the direct influence and the effects that arise after good government governance acts as a moderator. Questionnaires were distributed to emphasize the objectivity of the statements of 100 respondents from five different government hospitals, using a quantitative, descriptive, and associative approach. Model evaluation was conducted through reflective relationship testing with partial least squares-based structural equation modeling (PLS-SEM) using the SmartPLS statistical application. The results indicate that SAKTI implementation and human resource competency each have a positive and significant influence on budget performance. Furthermore, the role of good government governance can moderate each variable on budget execution performance, with a positive and significant influence.

Keywords : SAKTI Implementation; Human Resource Competency; Budget Performance; Good Government Governance.

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30 - November - 2025

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