scholarly journals The effect of information technology, adherence to accounting rules, and human resources on the reliability of financial statements in Central Lombok District Government

2017 ◽  
Vol 6 (2) ◽  
pp. 195
Author(s):  
Hernawan Ardiyanto ◽  
Hermanto . ◽  
Ni Ketut Surasni
Keyword(s):  
Information Technology ◽  
Data Analysis ◽  
Human Resources ◽  
Financial Statements ◽  
Primary Data ◽  
Linear Regression Method ◽  
Accounting Rules ◽  
District Government ◽  
Mation Technology ◽  
Dent Variable

This study aims to determine the effect of information technology, adherence to accounting rules, and human resources to the reliability of financial statements in Central Lombok District Government. This study uses a quantitative approach, with primary data obtained through questionnaires. The respondents are the employees of finance department of Cen-tral Lombok District Government. The independent variables used in this study are infor-mation technology, adherence to accounting rules, and human resources, while the depen-dent variable is the reliability of financial statements. The respondents are asked to answer a set of questions listed in a questionnaire. 72 samples are taken from the total population of 256, however only 63, which are considered valid to be analyzed. For the data analysis, it used double linear regression method and processed by using SPSS 18.0. The data analysis results based on t-test show that information technology and human resources have positive significant effect on the reliability of financial statements, but adherence to accounting rules has positive insignificant effect on the reliability of financial statements in Central Lombok District Government. The implication of this study leads to the importance of the optimized preparation of financial statements to achieve the reliable financial statements.

scholarly journals Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru)

AKUNTABEL ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 57
Author(s):  
Rasyidah Nadir ◽  
Hasyim Hasyim
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
District Government ◽  
The Government

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the  accrual based government accounting standards  as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and   Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

scholarly journals ANALYSIS OF DETERMINATION OF THE IMPLEMENTATION ACCRUAL-BASED ACCOUNTING STANDARDS IN LHOKSEUMAWE REGENCY

2021 ◽  
Vol 1 (2) ◽  
pp. 307-320
Author(s):  
Muhammad Yusra ◽  
Nur Afni Yunita
Keyword(s):  
Information Technology ◽  
Data Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Accounting Standards ◽  
Research Data ◽  
Primary Data ◽  
Information And Communication ◽  
Technology And Communication

Implementation of Government Regulation Number 71 of 2010 concerning Government Accounting Standards brought changes in the presentation of government financial statements, which previously used cash-based accounting standards, to accrual-based accounting standards. Cash-based recognizes the recording of transactions and recognition occurs only when cash is out and cash in and does not record liabilities and assets at all. Accrual-based recording is believed to be able to produce financial reports that are more accurate and more reliable, comprehensive and relevant for decision making. In order to support the implementation of a good and competent accrual basis, supporting factors are needed such as human resources, organizational commitment, utilization of information and communication technology. The purpose of this study was to analyze the influence of human resources, organizational commitment, information and communication technology on the application of accrual-based accounting standards in the Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in the Lhokseumawe regency.

scholarly journals Keterandalan Laporan Keuangan : Dampak dari Kualitas SDM dan Teknologi Informasi

2021 ◽  
Vol 6 (1) ◽  
pp. 16-30
Author(s):  
Sri Dewi Anggadini ◽  
Vira Mutiara Subekti ◽  
Sari Damayanti ◽  
Egi Fahrana
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Asset Management ◽  
Statistical Tests ◽  
Financial Statements ◽  
Small Population ◽  
Primary Data ◽  
Study Quality ◽  
Adequate Information

This study aims to find out how much influence the quality of human resources and information technology on the reliability of financial statements. To produce reliable financial statements, a good quality of human resources and adequate information technology are required, to support the financial statements to be said to be reliable and valid. Lack of quality of human resources and information technology will affect reliability of its financial statements do not materialize. Method used in this study is descriptive and verificative method that is sourced in primary data with questionnaire collection techniques that are distributed to employees of the Financial and Asset Management Agency of West Bandung Regency. Due to small population, researchers determined sampling using Census Sampling, which is to make entire population into a sample with a total of 16 samples (respondents). Data processing conducted in form of statistical tests based on multiple regressions, as well as hypothesis tests using SPSS 23 application. Based on results of research conducted can be known quality of human resources is good but still have to be considered because there is still dishonesty in presentation of financial statements. Similarly, information technology applied is sufficient but still has to be considered about the software to always be updated and adapted to the needs. Conclusion of this study, Quality of Human Resources has a significant effect on Reliability of Financial Statements and Information Technology has a significant effect on Reliability of Financial Statements.

scholarly journals PENGARUH PEMANFAATAN TEKNOLOGI, KOMPETENSI SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN SKPA PROVINSI ACEH

2019 ◽  
Vol 4 (3) ◽  
pp. 520-531
Author(s):  
Rian Rezky Pratama ◽  
M. Rizal Yahya
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resources ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Financial Statements ◽  
Primary Data ◽  
Aceh Province ◽  
Independent Variable

The research examines the influence of The Use of Information Technology (PT), Human Resources Competence (SDM) and Organizational Commitment (KO) on the Quality of the financial statements (KLK). The population in this study is SKPA of Aceh Province. The sampling technique used is simple random sampling. This study uses primary data which obtained through the questionnaire results. The data were colleccted 63 questionnaires from 35 SKPA. Data were processed using SPSS version 22 and analyzed using multiple linear regression, F-Test, and t-test. The results show that  simultaneously, The Use of Information Technology (PT), Human Resources Competence (SDM) and Organizational Commitment (KO) affect  the  Quality  of  the  financial  statements (KLK). Partially, each independent variable affect Quality of the financial statements.

scholarly journals PENGARUH KOMPETENSI, PEMANFAATAN TEKNOLOGI INFORMASI, KOMITMEN DAN REVISI ANGGARAN PADA EFEKTIVITAS PENGELOLAAN ANGGARAN UNIVERSITAS UDAYANA

2017 ◽  
pp. 3917
Author(s):  
I Wayan Sukarta ◽  
I Dewa Nyoman Badera ◽  
Ni Made Dwi Ratnadi
Keyword(s):  
Information Technology ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Human Resources ◽  
Positive Influence ◽  
Primary Data ◽  
Budget Management ◽  
Analysis Technique ◽  
Data Source

This study aimed to get empirical evidence of the influence of human resources competence, utilization of information technology, organizational commitment and budget revision on the effectiveness of Udayana University budget management. Data source used are primary data obtained through questionnaires. The respondents were all over the existing budget management officer of Udayana University in 2016 as many as 156 peoples. Data analysis technique used multiple linear regression. The analysis showed that the human resources competencies positive influence on the effectiveness of budget management, utilization of information technology positive influence on the effectiveness of budget management, organizational commitment positive influence on the effectiveness of budget management and budget revision positive influence on the effectiveness of Udayana University budget management.

scholarly journals SISTEM PENGENDALIAN INTERN, TEKNOLOGI INFORMASI, SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA SEMARANG

2020 ◽  
Vol 14 (1) ◽  
pp. 9
Author(s):  
Saifudin Saifudin ◽  
Rizki Nur Aprilia
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resources ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data

This study aims to analyze the influence of internal control systems, information technology, human resources and organizational commitment to the quality of the Semarang City goverment’s financial statements . This type of research is a quantitative study using primary data. Data collection techniques through questionnaires. The population in this study OPD Semarang City. The sampling technique uses purposive sampling. The sample of this study were 80 respondents. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that (1) internal control system affect the quality of financial statements, (2) information technology affects he quality of financial statements, (3) human resources affect he quality of financial statements, (4) organizational commitment doesnt affect he quality of financial statements.

MENGGAPAI TENAGA TERAMPIL MENGELOLA DANA DESA DI SMK PGRI 2 CIBINONG BOGOR

2020 ◽  
Vol 5 (2) ◽  
pp. 219-228
Author(s):  
Edy Sudaryanto
Keyword(s):  
Data Analysis ◽  
Human Resources ◽  
Secondary Data ◽  
Primary Data ◽  
Data Display ◽  
Vocational High School ◽  
Government Accounting ◽  
Fund Accounting ◽  
Standard Handbook ◽  
Data Analysis Methods

This study aims to identify and analyze opportunities, challenges, constraints and efforts of vocational high school or Sekolah Menengah Kejuruan (SMK) to create graduates especially accounting programs that are able to manage village funds. The object of the study are accounting program students of SMK PGRI 2 Cibinong. Data used in this study are primary data and secondary data. Data is collected using interviews, observation, and documentation. Data analysis methods use data reduction, data display and conclusion drawing/verification. The results of this study show that the SMK PGRI 2 Cibinong Bogor aware of the opportunities for SMK graduates of the accounting program to fill the scarcity of skilled human resources to manage village funds. But teachers have less experience in the practice of village fund accounting so that they do not have confidence in  teaching. Other constraints are less discussion of government accounting in the accounting syllabus and the absence of a standard handbook/module for teachers to teach accounting subjects.

scholarly journals Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan (Studi pada Badan Pusat Statistik Wilayah Maluku)

2019 ◽  
Vol 5 (2) ◽  
pp. 75
Author(s):  
Jefry Jef Gasperz
Keyword(s):  
Information Technology ◽  
Control Systems ◽  
Internal Control ◽  
Financial Statements ◽  
Development Planning ◽  
Central Bureau ◽  
Primary Data ◽  
Financial Reports ◽  
Internal Control System

This study aims to examine the effect of human resource competence, government internal control system and the use of information technology on the quality of financial statements of Central Bureau of Statistics in the Maluku Region.The population in this study are employees who handle accounting / financial reports on all accounting entities within the Central Bureau of Statistics in the Maluku Region.The research sample is the financial statements stylist includes PPK , PPSPM, financial staff, equipment, program development (planning) or administration as well as employees in the technical field who make financial reports. The data analyzed are primary data obtained through questionnaires. Total questionnaires distributed amounted to 57 and processed as many as 50 questionnaires (87.72%). The analytical method used is the multiple regression analysis method.Hypothesis testing results indicate that the competence of human resources and government internal control systems has a positive and significant effect on the quality of financial statements while the use of information technology has no effect on the quality of financial statements. 

scholarly journals Implementasi Penagihan Pajak Dengan Surat Paksa Dan Penyitaan Dalam Upaya Optimalisasi Penerimaan Pajak Di Kantor Pelayanan Pajak Pratama Binjai

2020 ◽  
Vol 2 (2) ◽  
pp. 201-208
Author(s):  
Kartika Dewanty Sitepu ◽  
Marlina Marlina ◽  
Jelly Leviza
Keyword(s):  
Data Analysis ◽  
Human Resources ◽  
Secondary Data ◽  
Field Studies ◽  
Third Parties ◽  
Primary Data ◽  
Tax Revenue ◽  
Tax Collection ◽  
The Public ◽  
Data Field

This article discusses the Implementation of Forced Tax Collection and Confiscation in an Effort to Optimize Tax Receipts at the Binjai Pratama Tax Office. Answering these problems used normative and empirical juridical research methods. The data used are primary data and secondary data. Field studies by conducting interviews with informants namely Bailiffs and Taxpayers. Data analysis was carried out qualitatively. From the results of the study showed that the implementation of tax collection with forced letters and seizures carried out by the Bailiff at the Binjai Primary Tax Service Office had been carried out in optimizing tax revenue. In reality, there are still some obstacles, namely the low compliance of taxpayers paying taxes, the address of registered taxpayers is difficult to find, the lack of supporting data, the number of bailiffs, and legislation. To overcome these obstacles, socialization and outreach activities to the public are carried out intensively and continuously, improving the address of registered taxpayers, adding bailiffs and human resources, increasing cooperation with third parties and clarifying the laws and regulations on active billing actions in order to achieve targets and realize tax revenues.

Kesiapan Merespon terhadap Aspek Negatif dan Positif  Dampak Globalisasi Dalam Pendidikan Islam

2021 ◽  
Vol 4 (1) ◽  
pp. 28-36
Author(s):  
Erwin Muslimin ◽  
Deden Heri ◽  
Mohamad Erihardiana
Keyword(s):  
Data Analysis ◽  
Human Resources ◽  
Hard Work ◽  
Primary Data ◽  
Final Conclusion ◽  
Data Analysis Technique ◽  
Library Research ◽  
Analysis Technique ◽  
The Impact ◽  
Good Attitude

The purpose of this research is to find out the ability of the Indonesian nation to respond to globalization: readiness to respond to the negative and positive aspects of the impact of globalization. This type of research is Library Research, namely research through literature or literature studies. Sources of data in this study are primary data, namely books that directly discuss the ability of the Indonesian nation to respond to globalization. The data analysis technique used to obtain conclusions is descriptive qualitative by emphasizing deductive conclusions, namely how to draw conclusions from general to specific things. The conclusion of this paper is that the final conclusion in this study is that the Indonesian nation in responding to the negative and positive aspects of the impact of globalization, should be addressed proportionally because this is a good attitude as a reflection of moderate Islam. Meanwhile, the hard efforts to face the era of globalization must be that the Indonesian nation must be able to produce quality human resources, and have the ability that includes behavior, hard work, discipline, trustworthy responsibility and the like guided by the teachings of AI-Qur'an and Hadith

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