Improving Performance Accountability through Information Systems, Budgeting Practices, and Competent Human Resources: The Role of Motivation

Yulia Safitri; Sri Rahayu; Muhammad Gowon

doi:10.63922/ijebir.v4i04.1928

Yulia Safitri Departement of Accounting, Faculty of Economics and Business, Jambi University.
Sri Rahayu Departement of Accounting, Faculty of Economics and Business, Jambi University.
Muhammad Gowon Departement of Accounting, Faculty of Economics and Business, Jambi University.

DOI: https://doi.org/10.63922/ijebir.v4i04.1928

Keywords: Accounting information systems, performance-based budgeting, human resource competence, motivation, performance accountability.

Abstract

This article examines the influence of accounting information systems, performance-based budgeting, and human resource competence on performance accountability in regional government agencies in Jambi Province, with employee motivation as a moderating variable. Using a quantitative approach and data analysis through Partial Least Squares (PLS), the study finds that accounting information systems have a significant positive impact on accountability, while both performance-based budgeting and human resource competence show significant negative relationships. However, motivation does not significantly moderate any of these relationships. These findings suggest that performance accountability in public organizations is primarily driven by structural systems and procedural execution rather than psychological factors such as motivation. The study highlights the importance of improving system quality, strengthening budget evaluation mechanisms, and aligning employee competence with institutional needs in order to promote a more transparent and accountable public sector.

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