The influence of regulation, planning and controlling on financial management performance through competence as an intervening variable in Regional Apparatus Organizations in the district of Karimun

https://doi.org/10.35912/gabs.v2i1.3587
Published: Oct 21, 2025

Abstract:

Purpose: This study aims to provide empirical evidence of the effects of regulation, planning, and control on financial management performance, with competency serving as a mediator.

Research Methodology: The population of this study was 122 Financial Management Employees in the OPD Mandatory Basic Services of Karimun Regency, and all population elements were used as respondents using the census sampling technique. The data analysis method used was SEM-PLS with Smart-PLS software version 3.0.

Results: Regulation and control had a positive but insignificant impact on financial management performance, whereas they significantly affected competence. Planning positively and significantly influenced both financial management performance and financial competence. Competence mediated the effect of planning on performance but did not mediate the impact of regulation and control.

Conclusions: Although regulation and control positively influence competence, they do not directly affect financial management performance. Planning significantly enhances both performance and competence, with competence mediating the impact of planning.

Limitations: The study is limited to the financial management employees of Karimun Regency; therefore, its findings may not be generalizable to other regions. Second, the study utilized cross-sectional data, which restricts causal inferences.

Contribution: This study deepens the understanding of how regulation, planning, and control impact financial management performance and highlights the mediating role of competence in government organizations’ financial management performance.

Keywords:
1. Competence
2. Controlling
3. Financial Management Performance
4. Planning
5. Regulation
Authors:
1 . Pri Handani Bayu Sari
University of Batam, Indonesia
2 . Angelina E. Rumengan
University of Batam, Indonesia
3 . Mohamad Gita Indrawan
University of Batam, Indonesia
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How to Cite
Sari, P. H. B. ., Rumengan, A. E. ., & Indrawan, M. G. . (2025). The influence of regulation, planning and controlling on financial management performance through competence as an intervening variable in Regional Apparatus Organizations in the district of Karimun. Global Academy of Business Studies, 2(1), 63–80. https://doi.org/10.35912/gabs.v2i1.3587
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Issue & Section
Vol. 2 No. 1 (2025): July
Articles
References

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  2. Andifra, M. (2018). Kinerja Keuangan Pemerintah Daerah: Suatu Kajian Terkait Belanja Modal, Dana Perimbangan dan Pendapatan Asli Daerah di Provinsi Aceh: Lhokseumawe: Unimal Press.
  3. Andry, H., & Handrian, E. (2017). E-Implementation of E-Government In Regional Financial Management (Study at the Regional Finance and Asset Management Board of Riau Province). Paper presented at the International Conference on Democracy, Accountability and Governance (ICODAG 2017).
  4. Anugerah, A. (2019). Pengaruh Perencanaandan Pengawasan Anggaran Terhadap Pencapaian Tujuan Anggaran pada Kantor RRI Gunungsitoli. Universitas islam Negeri Sumatera Utara.
  5. Binawati, E., & Badriyah, N. (2022). Pengaruh Pengawasan Keuangan Daerah, Akuntabilitas Dan Transparansi Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Daerah Pada Kabupaten Magelang. Jurnal Riset Akuntansi Dan Bisnis Indonesia, 2(1), 32-49.
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  8. Firaldi, Y., Wibisono, C., Ngaliman, N., Indrayani, I., & Satriawan, B. (2023). The influence of leadership, discipline, and workload on employee performance through job satisfaction as an intervening variable in Regional Revenue Agency Riau Islands Province. Journal of Multidisciplinary Academic Business Studies, 1(1), 27-52. doi:https://doi.org/10.35912/jomabs.v1i1.1779
  9. Heydari, M., Torabi, H., & Jahromi, M. (2023). A mathematical model of routing problem for hazardous biomedical waste: A multi-objective particle swarm optimization solution approach. Journal of Multidisciplinary Academic and Practice Studies, 1(2), 129-142. doi:https://doi.org/10.35912/jomaps.v1i2.1794
  10. Hvidman, U. (2019). Citizens’ evaluations of the public sector: Evidence from two large-scale experiments. Journal of Public Administration Research and Theory, 29(2), 255-267. doi:https://doi.org/10.1093/jopart/muy064
  11. Karsana, I. W., & Suaryana, I. (2017). Pengaruh efektivitas penerapan SAP, kompetensi SDM, dan SPI pada kualitas laporan keuangan Pemerintah Kabupaten Bangli. E-Jurnal akuntansi universitas udayana, 21(1), 643-670.
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  13. Latunusa, P. M., Timuneno, T., & Fanggidae, R. E. (2023). The effect of multiple role conflict and work stress on the performance of women nurses during the covid-19 with coping stress as intervening variables (Study at SoE Regional General Hospital). Journal of Multidisciplinary Academic and Practice Studies, 1(1), 29-43. doi:https://doi.org/10.35912/jomaps.v1i1.1462
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  16. Milojevi?, M., Barjaktarovi?, L., & Milošev, Z. (2015). VARIANCE ANALYsIs IN MANUFACTURING COMPANIEs.
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  23. Pera, C. M. D. V., Ga, L. L., & Kiak, N. T. (2024). Pengaruh Pengawasan, Akuntabilitas, Dan Transparansi Pengelolaan Keuangan Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Ende. GLORY Jurnal Ekonomi dan Ilmu Sosial, 5(2), 299-304. doi:https://doi.org/10.35508/glory.v5i2.13057
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  27. Raymond, Siregar, D. L., Indrawan, M. G., & Sukma, M. (2023). Manajemen Sumber Daya Manusia.
  28. Sari, A. R. (2023). The impact of good governance on the quality of public management decision making. Journal of Contemporary Administration and Management (ADMAN), 1(2), 39-46. doi:https://doi.org/10.61100/adman.v1i2.21
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  34. Thanh, S. D., & Canh, N. P. (2020). Fiscal decentralization and economic growth of Vietnamese provinces: The role of local public governance. Annals of Public and Cooperative Economics, 91(1), 119-149. doi:https://doi.org/10.1111/apce.12255
  35. Yuliani, V. (2021). Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran Dan Kompetensi Sumber Daya Manusia Terhadap Penyerapan Anggaran Badan Layanan Umum Daerah (Blud) Triwulan Iv Tahun 2019 Pada Uptd Puskesmas Di Kabupaten Tegal¬¬. Universitas Pancasakti Tegal.
  36. Yunita, N., & Putra, I. S. (2018). Faktor—Faktor yang Mempengaruhi Penyerapan Anggaran Belanja Daerah Guna Optimalisasi Pengelolaan Keuangan Daerah di Dinas PORBUDPAR Kota Blitar. Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 3(1), 95-108.
  37. Zarinah, M., & Darwanis, S. A. (2016). Pengaruh Perencanaan Anggaran Dan Kualias Sumber Daya Manusia Terhadap Tingkat Penyerapan Anggaran Satuan Kerja Perangkat Daerah Di Kabupaten Aceh Utara. Jurnal Administrasi Akuntansi: Program Pascasarjana Unsyiah, 5(1).