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user, the higher the quality of the present information
system (Nisa et al, 2020).
As an open system, the information system cannot
be guaranteed to be free of faults or fraud. Internal
control is a method for a system to defend itself
against harmful acts (Basri, 2020). Quoted from
Hasanuddin (2020), the case of breaking into a
customer's account at one of the international private
banks in Indonesia amounting to Rp. 22 billion which
was committed by a bank branch head is one of the
cases which shows that internal control is needed to
guarantee the quality of a product information
system. Previous research explained that internal
control has a significant influence on the quality of
information systems, which means that the better the
implementation of internal control, the better the
quality of information systems, and the worse internal
control, the lower the quality of information systems
(Astria et.al, 2017).
Based on the phenomena discussed, the
information system requires a solution since a low-
quality information system could negatively affect a
firm or organization. The quality of accounting
information on local government in West Java was
the topic of prior studies.The findings of this study
reveal that employee competence has a substantial
influence on the quality of accounting information;
nevertheless, internal control has no significant effect
since risk assessment did not go smoothly. However,
study findings differ in that the internal control
system influences the quality of the information
system; if the internal control system improves, the
quality of the information system improves (Tresyani,
2019). As a result, the purpose of this research is to
establish the impact of internal control and user
capabilities on the quality of financial information
systems, particularly in the banking industry.
This study will contribute to the literature on the
influence of information system quality because it
will examine the variables that affect the quality of
financial information systems from internal control
variables and the capabilities of information system
users. The goal of this study was to assess the impact
of user competence on the quality of information
systems in Indonesian banks, as well as the impact of
internal control on the quality of information systems
in Indonesian banks. This research is different from
previous studies because it has not examined all
variables simultaneously in relation to the quality of
the information system in banks.
2 THEORETICAL REVIEW
2.1 Internal Controls
Internal control is a procedure that helps an
organization or corporation achieve operational
efficiency and effectiveness, financial reporting
dependability, asset security, and compliance with
laws, rules, and other requirements (Nugroho et al,
2019). This is also backed by the viewpoint that
internal control is a collection of norms of conduct
produced and accepted by the majority of the
organization's/company's members as a manual for
managing the organization or resolving both internal
and external problems (Syahputra, 2022). Internal
control, then, can be defined as a set of procedures
that are intended to help a business achieve
operational effectiveness and efficiency, financial
reporting accuracy, asset security, and compliance
with laws, rules, and other regulations. Internal
control requires companies to achieve efficiency and
effectiveness. In this study, researchers used an
understanding of efficiency, which said that
efficiency is the amount of output that can be
produced using certain inputs by minimizing wasted
effort or costs (Hafidz, 2022). Companies must
consider efficiency when developing their internal
controls. Effectiveness is a condition that indicates
the success of an organization in achieving a certain
goal by using existing resources with a predetermined
size (Bormasa, 2022).
2.2 User Competence
User competence, according to Wijayanti (2023), is
the ability of each individual, which includes aspects
of knowledge, skills, and individual abilities, to
achieve the expected results. User competence is a
unique/special characteristic that is formed from the
knowledge, expertise, skills, and motivation of an
individual that has a relationship with the successful
performance of the individual which can be seen from
the way of their thinking and behavior (Marjulin,
2019). The same thing was said by Mejia et al (2010)
by defining competence as a characteristic that has
been attached to a person and has a relationship with
the successful performance of a person.
Based on the above understanding, the
competence of users of an information system is a
characteristic of someone who can be seen from the
knowledge, expertise, skills, and motivation of
someone who has a close relationship with the
success of their performance. Therefore the
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