PENGARUH KOMPETENSI SDM DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH

The purpose of this article is to determine the impact of human resource skills and financial accounting systems on the quality of regional financial statements. Using quantitative methods for accounting or financial personnel management at government offices in Buleleng regional, this study shows that human resource literacy and the financial system have a positive and significant impact on the quality of regional financial systems reported. Thus, the results of this study indicate the need to increase human resources for financial management in the regions and the financial accounting system in accordance with established standards.

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EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH: PERAN MODERASI SISTEM PENGENDALIAN INTERN PEMERINTAH

Current: Jurnal Kajian Akuntansi dan Bisnis Terkini ◽

10.31258/jc.2.2.319-338 ◽

2021 ◽

Vol 2 (2) ◽

pp. 319-338

Author(s):

Nana Santika ◽

Taufeni Taufik ◽

Devi Savitri

Keyword(s):

Control System ◽

Human Resource ◽

Internal Control ◽

Financial Management ◽

Employee Performance ◽

Financial Accounting ◽

Primary Data ◽

Accounting System ◽

Accounting Systems ◽

Internal Control System

This study aims to determine the effect of employee performance, regional financial accounting systems, and human resource competencies on the effectiveness of regional financial management which is moderated by the government's internal control system. This research was conducted at Pelalawan District OPD. The data used in this study are primary data that is a questionnaire. The population in this study were employees who worked at the Regional Apparatus Organization in Pelalawan Regency. This study uses purposive sampling. Of 81respondent who participated indicate that: Employee performance and the regional financial accounting system influence the effectiveness of regional financial management but Human resource competence does not affect the effectiveness of regional financial management. The government's internal control system can moderate the effect of employee performance, the regional financial accounting system, and human resources on the effectiveness of regional financial management.

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Pengaruh Penerapan Sistem Akuntansi Keuangan dan Efektivitas Pelaksanaan Pengawasan Anggaran Pada Kualitas Laporan Keuangan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i01.p07 ◽

2019 ◽

Vol 29 (1) ◽

pp. 96

Author(s):

Ni Made Sarasita Novi Paramartha ◽

Ketut Alit Suardana

Keyword(s):

Financial Management ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Financial Accounting ◽

Accounting System ◽

Sample Collection ◽

Report Quality ◽

Positive Effect

The population in this study were all PNS Regional Financial Management Work Units (SKPKD) in the UPT. Disdikpora of Badung Regency. The sample collection technique used was purposive sampling method. Respondents in this study were the Head of the UPT, the subdivision of finance and 3 staff of the finance department of the UPT Disdikpora in Badung Regency totaling 6 UPT spread across all sub-districts, so the number of samples set was 30 people. Methods of collecting data using questionnaires. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the local government financial accounting system has a positive effect on the quality of financial statements and the effectiveness of the implementation of budget monitoring has a positive effect on the quality of financial statements. Keywords : Financial accounting system; budget supervision; report quality.

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Measuring Quality Determinants of Financial Statements

Journal of Business Management Review ◽

10.47153/jbmr212.2082021 ◽

2021 ◽

Vol 2 (12) ◽

pp. 884-893

Author(s):

Widya Andelina ◽

Aprih Santoso

Keyword(s):

Human Resource ◽

Sampling Method ◽

Negative Impact ◽

Positive Impact ◽

Internal Audit ◽

Financial Statements ◽

Accounting Systems ◽

The Impact

The research aims to study the impact of the role of internal audit, the application of regional accounting systems, and human resource competencies on the quality of financial statements. A sample of 141 employees according to the purposive sampling method and by distributing questionnaires. It turned out that the questionnaire returned was only from 138 employees. Data analyzed through moderate regression analysis (MRA) from the SPSS program. The results of the study stated that the role of internal audit has a negative impact on the quality of financial statements, the application of regional accounting systems and human resource competencies have a positive impact on the quality of financial statements

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IMPLEMENTATION OF GOVERNMENT FINANCIAL INFORMATION SYSTEMS TOWARD LOCAL GOVERNMENT FINANCIAL STATEMENTS: CASE STUDY IN DELI SERDANG, INDONESIA

Journal of Social Sciences ◽

10.52326/jss.utm.2021.4(2).10 ◽

2021 ◽

Vol IV (2) ◽

pp. 98-106

Author(s):

Fitri Yani Panggabean ◽

Keyword(s):

Local Government ◽

Financial Management ◽

Local Governments ◽

Government Regulation ◽

Financial Statements ◽

Financial Accounting ◽

Financial Statement ◽

Accounting System ◽

Accounting Systems ◽

Balance Sheets

This paper aims to determine how the application of government financial accounting systems for financial statements government in the Deli Serdang district. The autonomy that has been carried out since 1999 in Indonesia refers to Law number 32 of 2004, which has been revised. Thus, local governments are given the authority to manage finances independently. The use of finance must be carried out accountably and transparently. The study was conducted in the Deli Serdang regency government – Indonesia, with descriptive qualitative research. The data were obtained primarily by the documentation technique, which is a regional financial statement document for two years, a central and local government regulation document. The results showed that; 1) preparation of financial statements, the Deli Serdang regency government has implemented a financial accounting system with inadequate equipment such as an uncomputerized system that has delayed financial statements; 2) delays in financial statements are also caused by unskilled human resources and a bit number of employees for the application of government financial accounting systems; 3) financial statements at the end of the year found that the calculation of the budget, calculation of the budget memorandum, cash flow, and balance sheets are in accordance. However, it is constrained by the unavailability of data comparisons with the previous year; and 4) the structure of government financial management organizations in the form of a direct line, in which leaders and employees have direct responsibility regarding their duties. This can facilitate the coordination of supervisors for the better.

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Pengaruh Pengelolaan Keuangan Daerah dan Sistem Akuntansi Keuangan Daerah Terhadap Kinerja Pemerintahan Daerah (Studi kasus pada BPKAD di Kota Padang)

Jurnal Ekonomi dan Bisnis Dharma Andalas ◽

10.47233/jebd.v22i2.142 ◽

2020 ◽

Vol 22 (2) ◽

pp. 195-209

Author(s):

Dewi Sartika ◽

Deby Clara Monita ◽

Andre Ilyas

Keyword(s):

Significant Influence ◽

Financial Management ◽

Local Governments ◽

Quantitative Methods ◽

Financial Accounting ◽

Survey Method ◽

Government Performance ◽

Accounting System ◽

Regional Government ◽

Accounting Systems

ABSTRACT This study aims to determine the Effect of Regional Financial Management and Regional Financial Accounting Systems on Regional Government Performance. The researcher examined several variables that allegedly influenced the performance of regional government namely financial management and financial accounting systems. This research uses causal research, with qualitative and quantitative methods. The unit of analysis in this study is the Regional Financial and Asset Management Agency (BPKAD) of the City of Padang. The population in this study were 83 employees using the survey method. While for the technique of data collection is done by using questionnaires, interviews, documents and literature. To facilitate problem solving, this study was conducted using multiple linear regression models with the help of IBM SPSS Statistics 21. The results of this study are that regional financial management does not have a significant effect on the performance of regional government with a significant level of 0.169, while the regional financial accounting system has a significant influence on the performance of local governments with a significant level of 0.000. Regional financial management and regional financial accounting systems have a significant influence on local government performance of 25.6% while the remainder is explained by other factors. ABSTRAK Penelitian ini bertujuan untuk mengetahui Pengaruh Pengelolaan Keuangan Daerah dan Sistem Akuntansi Keuangan Daerah Terhadap Kinerja Pemerintahan Daerah.Peneliti menguji beberapa variabel yang diduga mempengaruhi kinerja pemerintahan daerah yaitu pengelolaan keuangan dan sistem akuntansi keuangan. Penelitian ini menggunakan jenis penelitian kausual, dengan metode kualitatif dan kuantitatif. Unit analisis dalam penelitian ini adalah Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Padang. Populasi pada penelitian ini sebanyak 83 pegawai dengan menggunakan metodesurvey. Sedangkan untuk teknik pengumpulan data dilakukan dengan menggunakan kuesioner, wawancara, dokumen dan kepustakaan. Untuk memudahkan pemecahan masalah, penelitian ini dilakukan menggunakan model regresi linier berganda dengan bantuan IBM SPSS Statistics 21. Hasil penelitian ini adalah pengelolaan keuangan daerah tidak mempunyai pengaruh signifikan terhadap kinerja pemerintahan daerah dengan taraf signifikan 0.169, sedangkan sistem akuntansi keuangan daerah mempunyai pengaruh signifikan terhadap kinerja pemerintah daerah dengan taraf signifikan 0.000. Pengelolaan keuangan daerah dan sistem akuntansi keuangan daerah mempunyai pengaruh signifikan terhadap kinerja pemertintah daerah sebesar 25.6% sedangkan sisanya dijelaskan oleh faktor-faktor yang lain.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENAWARAN KREDIT PADA BANK PERKREDITAN RAKYAT DI SUMATERA (STUDI KASUS TAHUN 2013- 2015)

Jurnal Benefita ◽

10.22216/jbe.v3i2.1923 ◽

2018 ◽

Vol 3 (2) ◽

pp. 171

Author(s):

Ira Meike Andariyani

Keyword(s):

Local Government ◽

Data Collection ◽

Financial Management ◽

Financial Statements ◽

Financial Accounting ◽

Survey Method ◽

Accounting System ◽

Financial Report ◽

Regional Finance

This study aims to examine the influence of local financial management and regional financial accounting system to the quality of local government financial statements. This research belongs to causative research conducted at regional apparatus organization in Solok City. Data collection is done by survey method through questionnaires distributed to respondents who are in finance or accounting department. The result of the research shows that the management of regional finance has positive correlation but it has no significant effect to the quality of local financial report, while the financial accounting system has significant effect on the quality of local government financial report. This shows that the better the local financial accounting system, the resulting financial statements will also increase. Penelitian ini bertujuan untuk menguji pengaruh pengelolaan keuangan daerah dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini tergolong penelitian kausatif yang dilakukan pada organisasi perangkat daerah di Kota Solok. Pengambilan data dilakukan dengan metode survei melalui penyebaran kuesioner kepada responden yang berada pada bagian keuangan atau akuntansi. Hasil penelitian menunjukan bahwa pengelolaan keuangan daerah memiliki hubungan yang positif tetapi tidak berpengaruh signifikan terhadap kualitas laporan keuangan daerah, sedangkan sistem akuntansi keuangan daerah berpengaruh secara signifikan terhadap kualitas laporan keuangan pemerintah daerah. Hal ini menunjukan bahwa semakin baik sistem akuntansi keuangan daerah maka laporan keuangan yang dihasilkan juga akan semakin meningkat.

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Evaluating the Impact of Information System Quality on Continuance Intention Toward Cloud Financial Information System

Frontiers in Psychology ◽

10.3389/fpsyg.2021.713353 ◽

2021 ◽

Vol 12 ◽

Author(s):

Yanxing Li ◽

Jinghai Wang

Keyword(s):

Information System ◽

Relationship Quality ◽

Financial Information ◽

Financial Accounting ◽

Accounting System ◽

System Quality ◽

Accounting Systems ◽

Intention To Continue ◽

The Impact

Cloud financial accounting informatization is a product of the combination of accounting work and information technology, a current demand for financial information management in the new era, and a necessary means for enterprises to enhance their core competitiveness. Therefore, this study is based on DeLone and McLean's information system success model, and through theoretical interpretation and derivation, we integrate satisfaction and trust in relationship quality to measure the impact of users' intention to continue using the cloud financial accounting system. A sample of 289 faculty and finance staff with experience in using cloud financial accounting systems was used to test the hypotheses using Partial Least Squares (PLS). The results of the study showed that (1) user participation had a significant positive impact on satisfaction with the system quality, information quality, and service quality of the cloud financial accounting system; (2) the system quality and service quality of the cloud financial accounting system had a significant positive effect on user trust; and (3) the quality of the cloud financial accounting system had a mediating effect on intention to continue using the system through satisfaction and trust. Since there is a lack of research on the antecedents and outcomes of user linkage to cloud financial accounting systems in the literature, especially the empirical results on the mediation relationship from the perspective of relationship quality. Therefore, this study can fill above mentioned research gap and provide specific recommendations for sustainable management practice.

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PENGARUH PEMAHAMAN AKUNTANSI DAN PENERAPAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PEMERINTAH KOTA PEKANBARU)

Research in Accounting Journal (RAJ) ◽

10.37385/raj.v1i1.34 ◽

2020 ◽

Vol 1 (1) ◽

pp. 64-88

Author(s):

Elfita Yeni ◽

Mimelientesa Irman ◽

Fadrul Fadrul

Keyword(s):

Human Resource ◽

Financial Reporting ◽

Sampling Method ◽

Financial Accounting ◽

Financial Statement ◽

Accounting System ◽

Accounting Systems ◽

State And Local Government ◽

State And Local

This study aims to determine the influence of Accounting Understanding an Application, financial accounting systems human resource competency on the quality of regional financial statement. Based on PP No. 71 year 2010, state and local government financial statement quality have to meet the qualitative characteristic. Factors examined include Acounting understanding, human resource competency financial accounting system and the quality of regional financial statement. The used sampling method is purposive sampling sampling. Data collection is done by giving as many as 90 copies, copies of the questionnaire,which was distributed to respondents who are staff financial in Pekanbaru City. The Data obtained are then analyzed using SPSS 21.00. Based on the analysis results, obtained that applicatin of Accounting and the financial accounting systems have a positive and significant effect to the quality of financial reporting information in OPD Pekanbaru City and human resource competency can be used as a moderating variable.

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Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Penerapan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan Daerah (Pada SKPD Kabupaten Minahasa Selatan)

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v8i1.15327 ◽

2017 ◽

Vol 8 (1) ◽

Author(s):

Fernando Andreas Mamahit ◽

Jullie Sondakh ◽

Ventje Ilat

Keyword(s):

Information Technology ◽

Local Government ◽

Human Resource ◽

Capacity Utilization ◽

Financial Statements ◽

Financial Accounting ◽

Accounting System ◽

Human Resource Capacity ◽

Resource Capacity

Abstract. Gaining a regional autonomy by local government means it is the authority for them to manage their own households and lesser interference of the central government. The local government has the right and the broad authority to use the financial resources provided under the requirement. However, with such broad authority, it does not mean that local governments can use the financial resource without any clear direction and purpose. This study is intended to analyze and obtain evidence of the influence of human resource capacity, utilization of information technology and the application of financial accounting system towards the quality of local government financial statements in South Minahasa. This is a quantitative research. Primary data were collected by questionnaires. They were distributed to financial managers (financial administration officers, finance technical enforcement officers and the treasurer) in the Working Units of South Minahasa Regency. The population in this research is 153 finance staff in the Working Unit of South Minahasa Regenc. Respondents were Inspectorate, regional secretary, council secretariat, services and office. 82 respondents were participated within this research. Data was analysed by multiple regression analysis, f test and t test. The result of this research found that Human Resource Capacity, Utilization of information technology and aplication area of financial accounting system simultaneously and significantly influence the quality of Financial Statement information of local goverment in South Minahasa Regency. Keywords : the quality of financial statements, human resource capacity, utilization of information technology, financial accounting system implementation. Abstrak. Dengan adanya otonomi daerah diberikan kewenangan yang luas untuk mengurus rumah tangganya sendiri dengan sesedikit mungkin campur tangan pemerintah pusat. Pemerintah daerah mempunyai hak dan kewenangan yang luas untuk menggunakan sumber-sumber keuangan yang dimilikinya sesuai dengan kebutuhan. Namun demikian dengan kewenangan yang luas tersebut, tidaklah berarti bahwa pemerintah daerah dapat menggunakan sumber-sumber keuangan yang dimilikinya sekehendaknya, tanpa arah dan tujuan yang jelas. Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti pengaruh kapasitas sumber daya manusia, pemanfaatan teknologi informasi dan penerapan sistem akuntansi keuangan daerah pada pemerintah Kabupaten Minahasa Selatan. Jenis penelitian ini ditinjau dari tujuan penelitian merupakan penelitian kuantitatif asosiatif dengan metode analisis linier berganda Lokasi penelitian dilakukan di Pemerintah Kabupaten Minahasa Selatan. Sumber data yang digunakan dalam penelitian ini adalah data primer. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada Pengelola Keuangan (Pejabat Penatausahaan Keuangan, Pejabat Pelaksana Teknis Keuangan dan Bendahara Pengeluaran) pada Satuan Kerja Perangkat daerah (SKPD) di Pemerintah Kabupaten Minahasa Selatan. Populasi dalam penelitian ini adalah 153 pengelola keuangan yang tersebar pada Satuan Kerja Perangkat Daerah (SKPD) yang berada di Pemerintah Kabupaten Minahasa Selatan antara lain :Inspektorat, Sekretariat Daerah, Sekretariat Dewan, Dinas, Badan, Kantor, yang menjadi sampel dalam penelitian ini adalah sebanyak 82 responden. Data dianalisis menggunakan analisis regresi linier berganda (multiple regresi) Uji F dan Uji-t. Hasil penelitian menunjukkan bahwa Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Penerapan Sistem Akuntansi Keuangan Daerah secara simultan memiliki pengaruh yang signifikan terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (LKPD) Pemerintah Kabupaten Minahasa Selatan. Kata Kunci : Kualitas Laporan Keuangan, Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Penerapan Sistem Akuntansi Keuangan Daerah

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PENGARUH PENGELOLAAN KEUANGAN DAERAH DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

Jurnal Benefita ◽

10.22216/jbe.v3i1.2376 ◽

2018 ◽

Vol 3 (1) ◽

pp. 64

Author(s):

Siska Yulia Defitri

Keyword(s):

Local Government ◽

Data Collection ◽

Financial Management ◽

Financial Statements ◽

Financial Accounting ◽

Survey Method ◽

Accounting System ◽

Financial Report ◽

Regional Finance

Penelitian ini bertujuan untuk menguji pengaruh pengelolaan keuangan daerah dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini tergolong penelitian kausatif yang dilakukan pada organisasi perangkat daerah di Kota Solok. Pengambilan data dilakukan dengan metode survei melalui penyebaran kuesioner kepada responden yang berada pada bagian keuangan atau akuntansi. Hasil penelitian menunjukan bahwa pengelolaan keuangan daerah memiliki hubungan yang positif tetapi tidak berpengaruh signifikan terhadap kualitas laporan keuangan daerah, sedangkan sistem akuntansi keuangan daerah berpengaruh secara signifikan terhadap kualitas laporan keuangan pemerintah daerah. Hal ini menunjukan bahwa semakin baik sistem akuntansi keuangan daerah maka laporan keuangan yang dihasilkan juga akan semakin meningkat.This study aims to examine the influence of local financial management and regional financial accounting system to the quality of local government financial statements. This research belongs to causative research conducted at regional apparatus organization in Solok City. Data collection is done by survey method through questionnaires distributed to respondents who are in finance or accounting department. The result of the research shows that the management of regional finance has positive correlation but it has no significant effect to the quality of local financial report, while the financial accounting system has significant effect on the quality of local government financial report. This shows that the better the local financial accounting system, the resulting financial statements will also increase.

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