Sirappa, Mechelia Ribka (2026) Human-Centric Accounting: Dampak Beban Kerja Manual Terhadap Kualitas Laporan Keuangan Satuan Pelayanan Pemenuhan Gizi (SPPG). Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study examines the effect of manual workload on financial reporting quality and human error, as well as the mediating role of human error among accounting and financial management staff of Satuan Pelayanan Pemenuhan Gizi (SPPG) in Jember Regency. The study uses a quantitative cross-sectional design with primary data collected through a four-point Likert questionnaire. A total of 100 valid responses were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results show that manual workload has a negative and significant effect on financial reporting quality and a positive and significant effect on human error. Human error also has a negative and significant effect on financial reporting quality. Furthermore, human error significantly mediates the relationship between manual workload and financial reporting quality, with an indirect effect of -0.483 (T-statistic = 5.211; p < 0.001). These findings support Cognitive Load Theory and Human Error Theory by indicating that intensive manual work increases cognitive demands and the likelihood of errors, which subsequently reduces reporting quality. The study implies the need for more structured workload management, stronger checking procedures, and reduced dependence on repetitive manual processes in SPPG financial reporting.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | MECHELIA RIBKA SIRAPPA |
| Date Deposited: | 06 Oct 2026 01:56 |
| Last Modified: | 06 Oct 2026 01:56 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/14512 |
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