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The purpose of this study is to examine the influence of information systems application for regional financial management, human resources competency and understanding of government accounting standards on regional financial management performance of Aceh Besar regency. This research consist of 50 population of SKPD in Aceh Besar regency, with 150 respondents consisting of 50 Budget Users, 50 Financial Administration (PPK) officials and 50 Expenditure Treasurers as respondents. The data analysis method used in this research is multiple linear regression. The results of research both partially and simultaneously support the hypothesis and application of information systems for regional financial management, human resource competency, and understanding of government accounting standards affect the performance of financial management of Aceh Besar regency.

international journal of academic research in business and social sciences

The Influence of Information Systems Application for Regional Financial Management, Human Resources Competency and Understanding Of Government Accounting Standards on Regional Financial Management Performance of Aceh Besar Regency