PERAN TEKNOLOGI INFORMASI DAN KAPASITAS SDM TERHADAP PENGELOLAAN PERSEDIAAN: EFEK MODERASI KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH DAERAH KABUPATEN KARAWANG
DOI:
https://doi.org/10.34127/jrlab.v15i2.2240Keywords:
Information Technology, Human Resource Capacity, Inventory ManagementAbstract
This study aims to analyze the influence of information technology and human resource (HR) capacity on inventory management, with the quality of financial reports as a moderating variable in local government. The approach used is quantitative with a survey method on all goods managers in 30 regional apparatus organizations in Karawang Regency. Data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (SmartPLS 4). The results of the study indicate that information technology and human resource capacity have a positive and significant effect on inventory management. In addition, the quality of financial reports also has a strong direct effect on inventory management. However, in its role as a moderating variable, the quality of financial reports shows a different effect, namely strengthening the relationship between human resource capacity and inventory management, but weakening the influence of information technology on inventory management. An R-square value of 0.931 indicates that the model has a very good ability to explain the dependent variable. These findings suggest that optimal inventory management not only depends on technology and HR competence but also requires a balance in the utilization of financial information. This research provides important implications for local governments in improving the effectiveness of inventory management through technology integration, enhancement of human resource capacity, and the quality of financial reporting.
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