Issue

Vol. 12 No. 1 (2025): June

Date Log

Submitted
13 February 2025
Accepted
30 June 2025
Published
30 June 2025

Copyright (c) 2025 Antonius (Author); Anisa Putri; Suddin Lada, Ahmad Juliana (Author)

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This work is licensed under a Creative Commons Attribution 4.0 International License.

Improving Inventory Management in Indonesian Government: IT, HR Capacity, and the Role of Financial Reporting

https://doi.org/10.24252/minds.v12i1.55448
Antonius
Universitas Borneo Tarakan, Indonesia
Ahmad Juliana
Universitas Borneo Tarakan, Indonesia
Anisa Putri
Nizhamuddin AB
Universitas Borneo Tarakan, Indonesia
Suddin Lada
Universiti Malaysia Sabah, Malaysia

Corresponding Author(s) : Ahmad Juliana

[email protected]

Jurnal Minds: Manajemen Ide dan Inspirasi, Vol. 12 No. 1 (2025): June

Abstract

This study investigates how information technology and human resource capacity influence inventory management, moderated by financial statement quality. It contributes to the limited literature on the intersection of IT, HR, and financial transparency in enhancing public sector inventory performance in Indonesia. Using a quantitative approach, data were collected from 153 organizational units’ head within a local government in Malinau, Indonesia, analyzed through Partial Least Squares (PLS). Findings reveal that both information technology and HR capacity significantly improve inventory management. However, the moderating effect of financial statement quality weakens this relationship, suggesting a disconnect between reporting practices and operational integration. Theoretically, the study broadens understanding of how financial reporting quality interacts with organizational capabilities in public governance. These findings call for managers to not only invest in systems and personnel but also to align financial transparency mechanisms to ensure coherent and effective inventory control.

Keywords

Information Technology Human Resources Capacity Inventory Management Financial Statement Quality Public Sector Governance
Antonius, Juliana, A., Putri, A., AB, N., & Lada, S. (2025). Improving Inventory Management in Indonesian Government: IT, HR Capacity, and the Role of Financial Reporting. Jurnal Minds: Manajemen Ide Dan Inspirasi, 12(1), 243–254. https://doi.org/10.24252/minds.v12i1.55448
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Author Biography

Nizhamuddin AB, Universitas Borneo Tarakan

Faculty of Economics

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