| Summary: | The purpose of this study is to examine the influence of human resource competence, the government's internal control system, and communication on the effectiveness of regional financial management with the regional government information system (SIPD) as the intervening. Sample in this research is 103 respondents. The analysis tool uses PLS-SEM. The research results show that Human Resources competency and the government's internal control system (SPIP) do not have a significant positive effect on the effectiveness of regional financial management. However, communication has a significant positive effect on the effectiveness of regional financial management. Meanwhile, human resource and communication competencies do not have a significant positive effect on regional financial management with SIPD as an intervening agent. However, the government's internal control system variable has a significant positive effect on the effectiveness of regional financial management with SIPD as an intervening agent. This research, indicate that the effectiveness of regional financial management of the Mataram City Regional Apparatus Organization (OPD) is stil less effective with the implementation of SIPD, so it is necessary to increase financial management training with the implementation of SIPD for government employees. Apart from that, the implications are improving the distribution of authority and responsibility to employees so that it is more structured in order to reduce the risk of violations of accounting/financial systems and procedure.
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