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Author

Rudy Kurniawan

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Review Open access Oct 2026

The Influence of Regional Financial Accounting Understanding, SAP Implementation, Information Technology Utilization and Organizational Commitment on the Quality of Financial Statements with Human Resource Competency as Moderation

This study aimed to analyze understanding of regional financial accounting, the application of Government Accounting Standards (SAP), the utilization of information technology, and organizational commitment influence Local Government Financial Reports (LKPD), with human resource competence serving as a moderating varia...

Afli Audryna, Nella Yantiana, Rudy Kurniawan · 0 citations
Open access Oct 2026

Pengaruh Green Banking terhadap Profitabilitas Perbankan dengan Ukuran Bank sebagai Variabel Moderasi

This study aims to analyze the effect of green banking through four dimensions, namely banks' policy related practice, daily operation related practice, customer related practice, and employee related practice, on profitability proxied by Return on Assets (ROA), and to examine the moderating role of bank size. Inconsis...

H. Halimah, Muhammad Fahmi, Rudy Kurniawan · 0 citations

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