@article{ICoBLAST903,
	author = {Dewi Kartika and Arifia Yasmin and Hana Fauziyah},
	title = {HUMAN RESOURCE COMPETENCY MODERATION IN DIGITAL PAYMENT SYSTEMS AND INTERNAL CONTROL SYSTEMS ON THE PREPARATION OF FINANCIAL REPORTS FOR BATIK SMEs IN TEGAL REGENCY},
	journal = {International Conference on Vocational Business, Logistic, Accounting, Supply Chain, Tax (ICoBLAST)},
	volume = {1},
	number = {1},
	year = {2026},
	keywords = {},
	abstract = {Introduction/Main Objectives: Digital payment systems are increasingly advanced along with the many marketplaces and digital platforms that provide convenience in trade transactions, including the use of Shopee Pay, Go-Pay, and Quick Response Code Indonesian Standard (QRIS). This study aims to determine the moderation of human resource competencies in digital payment systems and internal control systems for the preparation of financial reports for Batik MSMEs in Tegal Regency.Background Problems: The problem of using digital payments in financial reporting in Tegal Regency is greatly influenced by the competence of human resources in managing digital payment systems and integrating them with existing accounting systems. If HR competencies in the use of information technology and financial recording are inadequate, this can lead to problems with the accuracy and reliability of financial reports. Therefore, improving training and understanding of technology for HR is key to optimizing the use of digital payments and producing accurate and standardized financial reports.Research Methods: This study uses primary data from questionnaires. The sampling technique uses purposive sampling. Data collection techniques consist of observation, interviews, literature studies, and documentation. While data analysis techniques consist of descriptive statistics, validity tests, reliability tests, and normality tests .Findings/Results: The results The simultaneous ANOVA test of 0.000 < 0.005 shows that HR competency moderates the digital payment variable and internal control has an effect on the Financial Report Preparation variable.Conclusion: Based on the results of the simultaneous test of equation 1 of 0.000 < 0.005, it states that the variables of digital payments and internal control have an effect on the variables of financial report preparation and the results of the simultaneous test of equation 2 of 0.000 < 0.005 indicate that HR competence moderates the variables of digital payments and internal control on the influence of the variables of financial report preparation.Implementation Potential : MSMEs have begun widely using QRIS as a cashless payment system that is more efficient. One of the advantages of QRIS is gaining switching from various types of merchants.Keywords : Digital Payment System, Internal Control System, Financial Report Preparation, HR Competence.JEL Classification: (list the relevant JEL codes separated by commas, refer to https://www.aeaweb.org/jel/guide/jel.php},
	pages = {191--205}	url = {https://proceedings.undip.ac.id/index.php/ICoBLAST/article/view/903}
}