The Effect of the Implementation of Government Accounting Standards, Human Resource Competencies, and Integrated Agency-Level Financial Application Systems as Determinants of the Quality of Government Financial Statements

: This article presents a review of the factors that influence the quality of government financial statements as the dependent variable on the implementation of Government Accounting Standards (SAP), Human Resources competencies, and Integrated Agency-Level Financial Application System (SAKTI) as independent variables. This article has a purpose as a hypothesis that builds influence between variables so that it can be used in further research. This article is a literature review that shows that there is an influence of the variable implementation of Government Accounting Standards on the variable quality of government financial statements, the influence of the variable Human Resources competence on the variable quality of government financial statements, and the influence of the variable implementation of the Integrated Agency-Level Financial Application System (SAKTI) on the quality of government financial statements.


INTRODUCTION
In 2015 the Government has implemented accrual-based accounting (accrual) in all work units both at the central and regional levels.The purpose of implementing accrual-based accounting is to improve transparency and accountability as well as government performance.Government financial management has also undergone many changes that not only affect the reporting and financial accountability aspects, but also all other financial aspects.Preparations made from previous years are the Government's anticipation in mitigating the risk of accounting transformation failure.
In state financial management, there are 5 (five) main cycles that must be implemented consisting of planning, budgeting, budget execution, supervision, and accountability.
Planning is the earliest cycle that is basically carried out in order to produce long-term, medium-term, and short-term development plans carried out by elements of government organizers both central and regional.Budgeting is the next cycle that links planning with government financial resources as reflected in the APBN/APBD.
Budget implementation is the third cycle which is realized in the execution of government revenues and expenditures to support development.At this stage, supervision of the implementation of the APBN/APBD is carried out by superiors/heads of offices/work units of state ministries/institutions/local governments in their environment.Accountability is the last cycle that is no less important than the previous cycles.Indeed, accountability is a form of implementation of the mandate as well as evidence of development achievements carried out by the government.The public and all parties certainly want quality accountability for the use of funds listed in the government's financial statements.
Although government financial reports are at the end of the state financial management cycle, their role is vital as a form of government accountability.Government financial statements are a medium for capturing the process that runs from start to finish on the use of public money.Starting from planning, and budgeting, to spend, as well as supervision.For this reason, it is necessary to increase the role of Financial Statements in the preparation of the state financial management cycle.The benefits of Financial Statements as a means of performance evaluation can be one of the entry points to be able to increase the role of Financial Statements.
In accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards, financial statements are primarily used to determine the value of economic resources utilized to carry out government operations, assess financial condition, evaluate the effectiveness and efficiency of a reporting entity, and help determine its compliance with laws and regulations.Furthermore, government financial statements are essentially a form of government accountability to the people for the management of public funds whether derived from taxes, levies, or other transactions.
To carry out this mission, government financial reports at least consist of several components that are needed as a medium of accountability.The components of government financial statements consist of budgetary reports, financial statements, and Notes to Financial Statements (CaLK).The budget execution report consists of the Budget Realization Report (LRA) and the Statement of Changes in Excess Budget Balance (LPSAL).Meanwhile, the financial statements consist of the Balance Sheet, Operating Statements (LO), Cash Flow Statements (LAK), and statements of Changes in Equity (LPE).
Quality state financial accountability is certainly highly expected by stakeholders.Therefore, it is necessary to translate what are the criteria for quality government financial statements.According to Government Regulation No. 71 of 2010 concerning Government Accounting Standards, there are 4 (four) criteria or normative prerequisites needed for government financial statements to meet the desired quality.The four criteria are relevant, reliable, comparable, and understandable.Financial statements are said to be relevant if the information contained in them can influence the decisions of users by helping to evaluate past or present events and predict the future and confirm or correct the results of past evaluations.
The characteristics of relevant information in the financial statements, if it has feedback value that allows users to confirm or correct their expectations in the past, the predictive value that can help users to predict the future based on past results and current events, and is presented on time so that it can be influential and useful in decision making, and complete includes all accounting information that can affect decision making with due regard to existing constraints.The information behind each main item of information contained in the financial statements is clearly disclosed so that errors in the use of this information can be prevented.
Financial statements are said to be reliable if the information in the financial statements is free from misleading notions and material errors, presents each fact honestly and can be verified.Reliable information characteristics, if the presentation is honest and verifiable (verifiability) the information presented in the financial statements can be tested, and if the test is carried out more than once by different parties, the results still show conclusions that are not much different, neutrality directed at general needs and not in favor of the needs of certain parties.
While the criteria can be compared, namely if the financial statements can be compared with the financial statements of the previous period or with the financial statements of other reporting entities.Comparisons can be made internally and externally, internal comparisons can be made if an entity applies the same accounting policy from year to year, while external can be done if the compared entity applies the same accounting policy.The last criterion, understandable, is if the information presented in the financial statements can be understood by users and is expressed in forms and terms that are adapted to the limits of understanding of the users.
Government financial reports have benefits as a medium of transparency, a medium of public accountability, a means of information, and a means of evaluating performance.As a medium of transparency, government financial reports are useful for providing open and honest financial information to the public based on the consideration that the public has the right to know openly and thoroughly about the government's accountability in managing entrusted resources and compliance with laws and regulations.
In the current era, the government is required to be transparent in terms of public resource management activities, plan preparation, and implementation of government programs.As a medium of public accountability, government financial reports are useful to account for the use of resource management and the implementation of policies entrusted by the public to the government in order to achieve predetermined goals.
In carrying out public accountability, the government is obliged to provide information as a form of fulfillment of public rights, namely the right to know, the right to be informed, and the right to have their aspirations heard.As an information tool, government financial reports are useful for determining and predicting the condition of the government's financial health, determining and predicting the government's economic condition and changes that have and will occur, monitoring performance, and compliance with laws and regulations.
As a performance evaluation tool, government financial statements are useful for evaluating the use of economic resources managed by the government to achieve planned performance including (1) determining the costs of programs, functions, and activities so as to facilitate analysis and make comparisons with predetermined criteria, compare with the performance of previous periods and with the performance of other units; (2) evaluate the level of economy, efficiency, and effectiveness of certain operations, programs, activities, and functions within the government; (3) evaluate the results (outcomes) of a program, activity, and function as well as the effectiveness of achieving goals and targets; (4) evaluate the level of equity and justice.
The first step that can be taken is to design procedures and rules regarding performance-based budget realization reporting that integrates performance reports and budget realization.With this report, it is hoped that the Financial Statements will not only be a form of accountability but will become information material in the preparation of the next cycle of state financial management.This is in accordance with the expectations of Mr. Joko Widodo, President of the Republic of Indonesia, so that state financial management is not only procedure-oriented but result-oriented.And if this can be realized, then it is not excessive if the government's financial statements are a form of accountability for state financial management.
Financial statements are prepared to provide relevant information about the financial position and all transactions carried out by a reporting entity during one reporting period.Financial statements are primarily used to determine the value of economic resources used to carry out government operations, assess financial conditions, evaluate the effectiveness and efficiency of a reporting entity, and help determine its compliance with laws and regulations.In order to realize better governance and accountability of state finances and the presentation of more comprehensive information, the Central Government applies accrual-based accounting in the preparation of all financial statements (LKKL, LKBUN, and LKPP).The implementation began in 2015 as a follow-up to the mandate contained in the package of laws in the field of state finance.
The quality of financial statements is closely related to the professional competence of the preparers of financial statements.The low quality of financial statements is also closely related to the absence of rules requiring preparers of financial statements to have competence in accounting.In Indonesia, there are no standards or regulations that regulate the minimum competence of company management responsible for accounting and financial reporting.High-quality financial reports are necessary to keep the economy efficient and growing sustainably.It is important for every entity, in the private sector and public sector to maintain more accountability and transparency in terms of financial reporting.
This journal is a literature review of previous studies that analyze the factors that influence the Quality of Government Financial Statements.In this study, researchers looked at several factors that have a big impact on how much of a budget is used.These include the implementation of Government Accounting Standards (SAP), Human Resources competencies, and Integrated Agency-Level Financial Application System (SAKTI).

LITERATURE REVIEW Quality of Government Financial Statements
Financial statements can be defined as accounting records of an entity within a certain period of time that can describe the performance of the entity (Mulyadi, 2016).Therefore, financial reports must be made with good quality.To determine the quality of a financial report, can be seen from the information contained in the financial statements.The information must be relevant, reliable, comparable, and understandable.Relevant means that the information contained in the financial statements must be helpful for decision-making.Reliable or reliable means that the information contained in the financial statements is presented correctly.Comparable, which means that the information in the financial statements must be comparable to information from financial statements in previous years.And finally, the financial statements must be understandable.This means that the financial statements must be made as communicative as possible so that users of financial statements can easily understand the content presented.can easily understand the content presented in the financial statements.
Qualitative characteristics of financial statements are normative measures that need to be realized in accounting information so that it can fulfill its purpose.The following 4 (four) characteristics are normative prerequisites so that government financial statements can meet the desired quality: relevant, reliable, comparable, and understandable (Rasdianto, 2013).
Good government governance is the implementation of solid and responsible governance in line with the principles of democracy, effectiveness and efficiency, avoidance of misallocation of investment funds, prevention of corruption, information disclosure, and fair treatment in all areas of government so that the vision, mission, and objectives of government and community goals can be achieved as expected.The results of research by Zeyn (2011), Azlim (2012), andYusniar (2016) show that good government governance affects the quality of financial reports.the implementation of good government governance must be carried out in accordance with the current principles of good government governance so that regional resources in government financial management truly achieve the greatest possible goals for the prosperity and progress of the people.
According to Mulyana (2010), quality is defined as "Conformance to standards, measured by the degree of nonconformity and achieved through inspection."According to Baridwan (2000), regional financial reporting is "A summary of the recording process, summary of financial transactions carried out during the financial year concerned".In Government Regulation number 71 of 2010, PSAP No. 1 Paragraph 9 that financial statements are "a structured report on the financial position and transactions carried out by a reporting entity".
The application of the principles of good government governance is also inseparable from the problems that exist in regional financial management.problems that exist in regional financial management as a reference in producing quality financial reports.This condition results in that, good government governance is the principle of organizing good governance to realize quality financial reports.quality.

Government Accounting Standards (SAP)
According to Halim (2012), Accounting standards are referenced in the presentation of financial statements addressed to parties outside the organization who have the highest authority in the accounting framework.Accounting standards are useful for compilers of financial statements in determining the information that must be presented to parties outside the organization.Users of financial statements outside the organization will be able to understand the information presented if it is presented with the same criteria or perceptions as the authors of the financial statements.
According to Singkali & Widuri (2014) Government Accounting Standards (SAP) are accounting principles applied in preparing and presenting central and local government financial reports ".Law Number 17 the Year 2003 on State Finances in Article 32 mandates that the form and content of the report be an accountability report on the implementation of the State Budget (APBN)/Regional Expenditure Revenue (APBD) is prepared and presented in accordance with Government Accounting Standards.Government Accounting Standards.
Government Accounting Standards according to (PP 71, 2010), Government Accounting Standards states "that financial statements are structured reports on the financial position and transactions carried out by a reporting entity".Government Financial Statements are intended to meet the general objectives of financial reporting, as well as to meet the specific needs of users.The quality of the Government Financial Statements will annually be assessed in the form of an opinion from the Financial Supervisory Agency (BPK).The opinion is a professional statement from the examiner regarding the level of fairness of the financial statements, the BPK opinion is given based on the State Financial Audit Standards with the aim of providing an opinion on the fairness of the financial information presented in the local government financial statements.
The existence of Government Accounting Standards (SAP) can help control human resources or regional apparatus.control of human resources or regional apparatus in the preparation of financial statements, as well as minimizing the implications of the financial statements, and minimizing the negative implications in the form of low reliability of financial information.financial information.
Government Accounting Standards (SAP) are accounting principles applied in preparing and presenting government financial statements.SAP is an absolute requirement that must be used as a guideline so that the quality of local government financial statements can be improved.Consistent application of SAP in preparing financial statements can improve the quality of government financial statements.The results of Herawati and Sinarwati's (2014), show that the application of accounting standards affects the quality of financial statements.

Human Resources Competencies
The theory that explains human resource competencies in this paper is Spencer's competency theory.According to Spencer (1993) competence is the "Underlying characteristics of an individual which is causally related to criterion-referenced effective and or superior performance in a job or situation" that is, it is a characteristic that underlies a person and is related to the effectiveness of individual performance in his job.In general, competence is a combination of skills, personal attributes, and knowledge that is and knowledge that is reflected through job performance behavior that can be observed, measured, and evaluated.
Competence is further explained by Spencer (1993) with five characteristics as follows: a. Knowledge.Information that a person has for a particular field.Knowledge is a complex competency.Employee knowledge also determines the success or failure of the implementation of the tasks assigned to him, employees who have sufficient knowledge will increase company efficiency.However, employees who do not have sufficient knowledge, will work stagnantly.Waste of materials, time and energy, and other production factors will be made by less knowledgeable employees.This waste will increase costs in achieving organizational goals.b.Skills.Skills are the ability to carry out a particular task both physically and mentally.By knowing the level of competence, human resource planning will have better results.c.Self concept.Self concept is the attitude and values that a person has.Attitudes and values are measured through tests to respondents to find out the values a person has and what is interesting for someone to do something.d.Traits.Traits are dispositions that make people behave or how someone responds to something in a certain way.Examples include self-confidence, self-control, grit or endurance.e. Motives.Motives are something that a person consistently thinks so that he takes action.Spencer (1993) adds that motives "drive, direct and select behavior toward certain actions or goals and away from others".For example, someone who has achievement motivation consistently develops goals that provide a challenge to himself and takes full responsibility for achieving these goals, and expects some kind of feedback to improve himself.to improve himself.The theory formulated by Spencer (1993) above is in line with the definition of competence according to the Decree of the Head of the State Personnel Agency Number 46A of 2003 which states, "competence is the ability and characteristics possessed by a Civil Servant in the form of knowledge, skills, and behavioral attitudes.Civil Servants in the form of knowledge, skills, and behavioral attitudes required in the performance of his/her duties.required in carrying out the duties of his position, so that the Civil Servant can carry out his duties professionally, effectively, and effectively.can carry out their duties professionally, effectively, and efficiently".Sutrisno (2014) states that competence is "An ability based on skills and knowledge supported by work attitudes and their application in carrying out tasks and which refer to established work requirements".Meanwhile, according to Wibowo (2012) explains that competence "is the ability to do work based on skills and knowledge and supported by work attitudes required by the job".
Based on Government Regulation number 23 of 2004 concerning the National Professional Certification Agency states that competence can be interpreted "as the abilities and characteristics possessed by a person in the form of knowledge, skills, and behavioral attitudes required in carrying out the duties of his position so that a person can carry out his duties professionally."Competence is a characteristic of a person who has the skills, knowledge, and ability to carry out a job (Indriasari, 2008).
From the above understanding, it shows that competence is something that can be measured, observed, predicted, and evaluated which is reflected in a person's work behavior which consists of a combination of knowledge, skills, and attitudes.Competence is a determining factor for someone to perform their best performance.In a collective situation in the organization, competence is situation in the organization, competence is a factor that determines the success of the organization in dealing with changes that occur.the success of the organization in dealing with the changes that occur.
Increasing the competence of human resources can be done through job training programs (Maulina, 2019).Job training according to Indonesian Law Number 13 of 2003 concerning Manpower is "all activities to provide, obtain, improve, and develop work competencies, productivity, discipline, attitudes, and work ethic at the level of certain skills and expertise".certain level of skill and expertise".Good training can provide benefits for both company and for employees.

Integrated Agency Level Financial Application System (SAKTI)
The Minister of Finance has issued Minister of Finance Regulation No. 270/2014 on the Implementation of Accrual-Based Government Accounting Standards in the Central Government.The PMK states that the implementation of accrual-based SAP is carried out using an Integrated Application System.The Integrated Application System is an integrated application system for all processes related to the management of the State Budget starting from the budgeting, implementation, and reporting processes at the State General Treasurer and State Ministries / Institutions.Based on these demands, the Directorate of Information Systems and Treasury Technology, Ministry of Finance has completed developing the SAKTI Application (Agency Level Financial Application System) and is legally protected through Minister of Finance Regulation No. 223 of 2015 concerning Piloting Implementation of the Agency Level Financial Application System.
Agency-Level Financial Application System, hereinafter abbreviated as SAKTI is an application built to support the implementation of the state treasury and budgeting system.state treasury and budgeting system at the agency level which includes an administration module, budgeting module, commitment module, payment module, treasury module, inventory module, fixed asset module, general ledger, and reporting (GLP) module by utilizing the source of reporting (GLP) module by utilizing resources and information technology.The SAKTI application uses an online topology so that users are already connected to the Wide Area Network (WAN).connected to the Wide Area Network (WAN) from their respective offices.
With this topology, the consolidation process (Financial and Asset Reports) is carried out without sending-receiving the Consolidated ADK, because the consolidator and the consolidated unit are networked (online).The consolidated report will be printed according to the system configuration that has been defined previously.
With an online system, quality consolidated reports can be produced if the data transfer process is supported by a stable network connection regardless of the geographical distance between the user and the server.Users access the SAKTI application through the Desktop User Interface of each PC or Laptop connected to the WAN.To ensure that transactions in SAKTI are actually carried out by authorized parties, SAKTI users are categorized into three major groups: a. Operator is a user whose role is to perform technical activities (record, change, delete, print); b.Validator/checker is a user/official whose role is to carry out check the results of the operator's work; c.Approver, is a user/official who has the role of authorizing the results of the operator's work that has been checked by the validator.validator.Each of these users plays a role in the financial management process given access to the relevant modules.SAKTI is divided into several integrated modules.These modules are: a. Administration Module.This module serves to manage reference data that will be used by other modules, user settings and their access rights, user manuals, data security, and data recovery mechanisms.Users must sign up to become users with access rights according to their role and authority.b.Budgeting Module.The budgeting module contains all budgeting processes starting with the creation of an activity plan for a period of 1 (one) year which will be implemented in following fiscal year in the middle of the current fiscal year.(LPJ Bendahara).This module also provides data on payments made through the Money Supply mechanism to the Payment Module.If the payment results in the acquisition of goods/assets, the Treasurer Module must send this information to the Inventory/Fixed Assets Module.f.Inventory Module.The inventory module functions to manage detailed transactions on inventory items owned by Satker, both those originating from purchases by PPK and Treasurer or other acquisition methods, inventory mutations, corrections, deletions, physical name, and others.Detailed inventory information can be obtained from receipts or handover minutes.g.Fixed Assets Module.The fixed asset module functions to manage detailed transactions on fixed assets owned by Satker, both those originating from purchases by PPK and Treasurer or other acquisition methods, changes in value/amount, corrections, write-offs, calculation of expenses and accumulated depreciation, and others.Detailed asset information can be obtained from receipts or handover minutes and other supporting documents.h.General Ledger and Reporting (GLP) module.The GL and Reporting module serves to present all transactions of all modules into the Financial Statements.These transactions are translated into forms of accounting records, which begin with the creation of journals followed by the posting process to the general ledger (GL).The GLP module consists of several levels, which include the work unit, region, Echelon 1, and Ministry/Institution levels.
With the complexity and interconnectedness of the modules in SAKTI, users are required to be more thorough in inputting.The quality of the data produced is highly dependent on the ability and orderliness of users in inputting transactions in the system.SAKTI is an integrated application, so the data input process adheres to the Single Entry Point (SEP).SEP explains that a transaction is inputted only once and if needed by the related module, the data will be called without having to be re-entered by the module that needs it.This means that if one user makes a mistake in inputting data, then another user will continue the mistake.In addition to SEP, SAKTI has other features in the preparation of financial statements, namely using accrual-based accounting, there is a validation of transactions, unaudited and audited periods in order to make corrections, comparative reports, as well as the audited periods in order to make corrections, comparative reports, and a direct reconciliation process with the State General Treasurer (BUN).

RESEARCH
The method utilized in this paper is a literature review that involves the identification of many pertinent papers that are categorized according to the importance and caliber of the literature discovered (Stewart, 2010).For the purpose of improving understanding of the quality of financial statements and assisting readers in understanding the elements that determine the quality of financial statements in the government sector in Indonesia, various pertinent literature was evaluated using a narrative pattern.Additionally, this study provides an explanation of the elements that affect the quality of financial statements in the setting of the Indonesian government.

RESULT AND DISCUSSION
The discussion of this literature review article is based on the pertinent theoretical studies and prior research and is as follows:

The Implementation of Government Accounting Standards affects the Quality of Government Financial Statements
The results of research conducted by Hermawan (2022); Government Accounting Standards partially have a significant effect on the Quality of Regional Financial Reports.The application of Government Accounting Standards ensures that financial reports are prepared in accordance with applicable regulations.Government Accounting Standards are standards that ensure financial reports are prepared to meet the qualifications of financial information that is useful for its users.Useful information is an indicator that financial statements meet information qualifications.So, it can be concluded that the application of Government Accounting Standards affects the Quality of Local Government Financial Statements.
Based on research by Ayuningsih (2022), the application of Government Accounting Standards has a significant effect on the quality of local government financial reports.Good implementation of Government Accounting Standards will provide good-quality financial reports.Because by applying Government Accounting Standards, it is the same as following the rules of the Accounting Standards that have been applied and the application of government accounting standards aims to make the implementation of government-run structured and according to guidelines so that it will produce quality financial reports.The results of this study consistently support the research results of Rohmah (2020) who concluded that there is a unidirectional and positive influence between understanding government accounting standards on the quality of financial reports in the Regional Government of Malang City.Employees who understand accounting standards are able to carry out their duties and responsibilities to prepare quality financial reports.

Human Resource Competencies affect the Quality of Government Financial Statements.
In New Public Management, the government requires a professionally managed management system so that public services run smoothly and human resource competencies play an important role (Mahmudi, 2015).Competence is reflected in a person's work behavior which consists of a combination of knowledge, skills, and attitudes.
Human Resources competence is the ability of an employee related to knowledge, skills, and attitudes in completing their performance so as to achieve the desired goals.Human resources who have competence will be able to complete their work efficiently and effectively.With good management and the development of human resource competencies, the government can improve the quality of its performance through financial reports (Saleh, 2013).

The implementation of Integrated Agency Level Financial Application System (SAKTI) affects the Quality of Government Financial Statements.
The concept of New Public Management requires the public sector to adopt a private sector management style that is more competitive, flexible, and adaptive to the latest developments (Mahmudi, 2015).The latest developments can be done by utilizing advances in information technology.The use of information technology in the preparation of government financial reports is carried out with the Integrated Agency Level Financial Application System (SAKTI).SAKTI covers the entire process of managing state finances.With the unification of several processes, the transaction data between budgeting, implementation, and reporting will always be synchronized.Reporting displays outputs that are a reflection of budgeting transactions and the implementation of state financial management, because the harmonization between these processes is carried out online.The accounting information system can be defined as an integration of components that are interconnected and work harmoniously with each other to process transaction data related to financial matters into financial information (Susanto, 2017).With quality financial information, the qualitative characteristics of financial statements can be met.The results of previous studies state that the use of information technology systems has a positive effect on the quality of financial reports (Salehi and Torabi, 2012;Nurillah, 2014;Ramadan, 2015;Sagara, 2015;Anwar and Mukadarul, 2016;Rahman and Fachri, 2016;Synthia, 2016;Lubis, 2017;Anggadini, 2018;Mardinan et.al., 2018;Muda et.al., 2018;Romanti, 2018;Dewi and Yadnyana, 2019;Hapsari et.al., 2019;Ratmono, 2019;Samosir and Setiyawati, 2019;Wibowo and Darmanto, 2019).
Based on research conducted by Yusuf (2020), the implementation of the Integrated Agency Level Financial Application System (SAKTI) has a positive and significant effect on the quality of government financial reports.The better the information system related to the preparation of financial statements, the higher the quality of the resulting financial statements.

Conceptual Framework
New Public Management (NPM) has reformed public-sector financial management by using approaches that exist in the private sector.One of the implementations of NPM is the use of accrual-based accounting.The use of accrual-based accounting aims to improve the quality of the financial reporting process.The policy of using accrual basis accounting in Indonesia is outlined in Government Regulation Number 71 of 2010 concerning Government Accounting Standards.The regulation mandates the use of accrual-based accounting in government financial statements by 2015.The financial statements are examined by the government's internal control apparatus and the Supreme Audit Agency.Central Government Financial Statements (LKPP) has received an unqualified opinion (WTP) from the Indonesian financial audit agency (BPK) from 2016 to 2021.
Although the WTP opinion was successfully achieved, BPK provided recommendations on several findings that must be corrected by the Government, among others, integration of information systems for preparing government financial reports, improving controls in the information system for preparing government financial reports, and increasing human resource capacity and internal controls in the process of managing and reporting government finances.
Based on BPK recommendations, the readiness for information system implementation, the quality of human resources, and internal control are very important variables in the process of preparing financial reports.In this study, the information system studied is the SAKTI application.Then the independent variables of the study are the implementation of SAKTI, human resource competence, and internal control.internal control.While the dependent variable is the quality of financial statements.This research was conducted with the aim of determining the effect of the relationship between the dependent variable, namely the quality of financial statements the independent variables, namely SAKTI implementation, human resource competencies, and internal control with a theoretical basis competence, and internal control with a theoretical basis from New Public Management Theory which discusses accrual-based financial statements as a public sector reform.as a public sector reform.
The conceptual framework below describes the relationship between the independent variable and the dependent variable.This article describes the influence of the Implementation of Government Accounting Standards (SAP), how well Human Resource Competencies are, and how the implementation of an Integrated Agency Level Financial Application System (SAKTI) can affect the quality of government financial Statements.Based on the formulation of the problem, discussion of the influence between variables obtained from journal literature, and, relevant previous research related to the analyzed variables, the framework of this article is obtained as follows.

CONCLUSION
Based on the literature review that has been conducted, shows that Government Accounting Standards affect the Quality of Government Financial Statements.The application of Government Accounting Standards ensures that financial reports are prepared in accordance with applicable regulations.Government Accounting Standards are standards that ensure financial reports are prepared to meet the qualifications of financial information that is useful for its users.Useful information is an indicator that financial statements meet information qualifications.Human resource competence has a big role in creating quality financial reports because Human resources who have competence will be able to complete their work efficiently and effectively.Furthermore, the implementation of the Integrated Agency Level Financial Application System (SAKTI) implementation is one of the factors that can produce quality government financial reports.The better the information system related to the preparation of financial statements, the higher the quality of the financial statements produced.produced.
In further research, other independent variables that have an influence on the quality of government financial reports can be studied, such as variables of the government's internal control system, organizational commitment, and good governance.In addition, the sources of literature used as a reference in writing this article are also limited.In future research, in order to use more and varied sources of literature and field research can be carried out by distributing questionnaires to several respondents so that actual conditions can be known.
Picture.Conceptual Framework H1.The Implementation of Government Accounting Standards affects the Quality of Government Financial Statements.H2.Human Resource Competencies affect the Quality of Government Financial Statements.H3.The implementation of the Integrated Agency Level Financial Application System (SAKTI) affects the Quality of Government Financial Statements.Based on the conceptual framework above, it is concluded that the Implementation of Government Accounting Standards, Human Resource Competencies, and Integrated Agency Level Financial Application Systems (SAKTI) affect the Quality of Government Financial Statements.
c. Commitment Module.The commitment module regulates how the Satker conducts activities to record data on commitments/contracts in the context of implementing the APBN to support the management of ceiling data, cash planning, and references in the implementation of payments.The Commitment Module also provides information related to the Minutes of the Handover of goods/services which will be detailed by the Inventory module and the Asset module.d.Payment Module.The payment module functions to execute engagement that has been approved in the Commitment Module.When the payment of the contract is to be made, the Commitment Making Officer (PPK) makes a Bill Resume and a Payment Request Letter (SPP).Payment Request Letters that have met the requirements will be processed into a Payment Order (SPM) or a Request Letter for Letter of Request for Authorization/Bookkeeping submitted to the State General Treasurer (BUN)/Power of BUN according to predetermined procedures.e. Treasurer Module.The Treasurer Module manages the entry and exit of cash in the Satker for receipt and expenditure transactions, including generating the Treasurer's Accountability Report