The purpose of this paper is to study the effect of internal control system and human resource competence on information quality of local government financial statement and financial accountability. The method of collecting data is questionnaire which is distributed among 161 out of 303 population of employees of the Agency (Dinas) in the Government of South Sumatra Province, Indonesia. The collected data is processed by using SPSS 20.00 with t-test and Path Analysis. The result shows that internal control system and human resource competence positively influenced on the information quality of local government financial statement. Internal control system and human resource competence also influence positively on financial accountability both directly and indirectly mediated by the information quality of local government financial statement. Moreover, the information quality of local government financial statement directly and positively influence the financial accountability. The re-sults of this study can be beneficial for the government as input and material considerations in determining policies specifically related to improve the quality of information on government financial statements and financial accountability.

The purpose of this research is to empirically examine the factors that influence effectiveness of supply chain management by investigating the role of the variables of the customer relationship management, human resource competence, and the organization’s internal control system. The research method used is explanatory research and the type of research is verification. The research instrument was tested through the validity and reliability of the data. Furthermore, inferential data analysis using SEM-PLS statistics. The results found that the factors that affect the effectiveness of supply chain management were customer relationship management, competence of human resources affects the effectiveness of supply chain management, and internal control system. The results are useful for providing and utilizing various forms and means of communication and for managing the customer relationship, developing human resources, and updating control systems continuously in public organizations.

The objective of this research is to study and analyze the direct effect of public governance, human resource competence, characteristics of Government Internal Supervisory Apparatus, and Government Internal Supervisory System on the quality of Local Government Financial Report and the indirect effect of public governance, human resource competence, and characteristics of Government Internal Supervisory Apparatus on the quality of Local Government Financial Report with the mediation of Government Internal Supervisory System. The samples are 148 local government agencies’ financial administration officials, selected according to certain criteria. As SEM-PLS was used for hypothesis testing, this study finds that public governance, human resource competence, characteristics of Government Internal Supervisory Apparatus, and Government Internal Supervisory System directly have positive effects on the quality of Local Government Financial Report. Furthermore, the Government Internal Supervisory System fully mediates the effect of human resource competence on the quality of the Local Government Financial Report and partially mediates the effects of public governance and characteristics of Government Internal Supervisory Apparatus on Local Government Financial Report.