The Effect of Accrual-GAS on the Financial Reporting Reliability With HR Capacity as Mediating Variables

This research aimed to gets empirical evidence of the influence of human resource capacity with relation accrual-based government accounting standards on the reliability of financial reporting. This Research is a population research with the number of respondents 52 State Civil Apparatus who officiate as treasurer in each SKPD and employees in the accounting field in BPPKAD Kudus. Analysis method for hypothesis in this research used path analysis. The results of this research indicate that accrual basis government accounting standards and the capacity of human resources has a positive influence to the reliability of financial reporting, while accrual based government accounting standards have a positive effect on the capacity of human resource, but the capacity of human resources is not mediate the influence between accrual based government accounting standards to reliability of financial reporting. Conclusion of this study says that implementation of accrual based in Kudus District can support reliability of financial reporting and the capacity of State Civil Apparatus who officiate as treasurer in each SKPD and employees in the accounting field in BPPKAD Kudus also supports the created of financial reporting reliability.

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ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KETERANDALAN DAN KETEPATWAKTUAN PELAPORAN KEUANGAN BERBASIS AKRUAL PADA PEMDA KKT

10.31237/osf.io/3qnau ◽

2021 ◽

Author(s):

Sukriyadi

Keyword(s):

Information Technology ◽

Local Government ◽

Financial Reporting ◽

Internal Control ◽

Accounting Standards ◽

Technology Utilization ◽

Human Resource Capacity ◽

Government Accounting ◽

Financial Oversight ◽

Resource Capacity

This study aims to test the factors that influence reliability and timeliness of local government financial reporting. The factors that influence reliability and timeliness are commitment organization, human resource capacity, Internal Control of Accounting, information technology utilization, regional financial oversight, and the implementation of government accounting standards (SAP) to the reliability and timeliness of local government financial reporting accrual basis in SKPD Kepulauan Tanimbar regency. This research was a quantitative research study. amounting to 130 people, The was processed using SPSS with multiple linier regressions. Based on the analysis results, obtained that the commitment organization, human resource capacity, regional financial oversight, and the implementation of government accounting standards (SAP) influential in raising the reliability and timeliness of the financial reporting accrual basis in SKPD, with a significance level of 0.000 < 0.05. While on the analysis results internal control of accounting, and information technology utilization no affect significant on reliability and timeliness of local government financial reporting.

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STRATEGI PENINGKATAN KESIAPAN SUMBER DAYA MANUSIA DALAM IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL DI PEMERINTAH KABUPATEN KEPULAUAN SELAYAR

Jurnal Manajemen Pembangunan Daerah ◽

10.29244/jurnal_mpd.v10i1.22708 ◽

2018 ◽

Vol 10 (1) ◽

Author(s):

Nur Mayani ◽

A. Faroby Falatehan ◽

Ekawati Sri Wahyuni

Keyword(s):

Performance Analysis ◽

Human Resources ◽

Human Resource ◽

Financial Reporting ◽

Local Governments ◽

Gap Analysis ◽

Promotion Policy ◽

Government Accounting ◽

The Republic ◽

The Government

ABSTRACTThe application of Government Accounting Standards in the preparation of financial statements is one indicator of opinion giving by the Supreme Audit Board of the Republic of Indonesia (BPK-RI). Based on the results of BPK RI 2015 examination of 109 local governments in Indonesia, the efforts made by local governments had not been fully effective, where the results of the examination indicated the problems related to policies, information technology and human resources to support accrual-based financial reporting. The Government of Kepulauan Selayar has only implemented accrual-based accounting in the last two years. This study aimed to analyze the performance of the government of Kepulauan Selayar in overcoming the problems related to the human resources of financial report makers as a consideration to setting strategy priorities to increase human resources readiness that supported the implementation of accrual-based accounting using the method of Importance Performance Analysis (IPA) and Gap Analysis. To solve human resource problems required strategies i.e. creating a mutation and promotion policy that supported the accrual-based accounting implementation, creating competency on planning documents and human resource training, making planning documents on education needs and accrual basis accounting training, and financial administration officials must be from the alumni of accounting training.Key words: Accrual-Based Financial Reporting, Kepulauan Selayar, IPA, AHPABSTRAKPenerapan Standar Akuntansi Pemerintahan dalam penyusunan laporan keuangan merupakan salah satu indikator pemberian opini oleh Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI). Berdasarkan hasil pemeriksaan BPK tahun 2015 terhadap 109 Pemda di Indonesia, menyimpulkan bahwa upaya yang telah dilakukan pemerintah daerah belum sepenuhnya efektif, di mana hasil pemeriksaan menunjukkan adanya permasalahan terkait kebijakan, teknologi informasi dan SDM untuk mendukung pelaporan keuangan berbasis akrual. Pemerintah Kabupaten Kepulauan Selayar baru mengimplementasikan akuntansi berbasis akrual dalam dua tahun terakhir ini. Penelitian ini bertujuan menganalisis kinerja Pemda Kepulauan Selayar dalam mengatasi masalah terkait SDM pembuat laporan keuangan sebagai bahan pertimbangan dalam menetapkan prioritas kebijakan yang dapat menunjang implementasi akuntansi berbasis akrual menggunakan metode Importance Performance Analysis (IPA) dan Gap Analysis, dan merumuskan strategi prioritas peningkatan kesiapan SDM dalam implementasi SAP berbasis akrual menggunakan Analytical Hierarchy Process (AHP). Untuk meningkatkan kesiapan SDM memerlukan strategi membuat kebijakan mutasi dan promosi yang mendukung implementasi akuntansi berbasis akrual, Membuat dokumen perencanaan kebutuhan kompetensi dan pelatihan SDM, Membuat dokumen perencanaan kebutuhan diklat penerapan akuntansi berbasis akrual, dan Pejabat Penatausahaan Keuangan Organisasi Perangkat Daerah harus dari alumni diklat akuntansi.Kata Kunci: Laporan Keuangan Berbasis Akrual, Kepulauan Selayar, IPA, AHP.

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KAJIAN KRITIS TERHADAP PELAPORAN DANA DESA

AJAR ◽

10.35129/ajar.v4i02.204 ◽

2021 ◽

Vol 4 (02) ◽

pp. 143-157

Author(s):

Alfonsus Jantong ◽

Yakobus Kaditti Bangun

Keyword(s):

Human Resources ◽

Descriptive Analysis ◽

Accounting Standards ◽

Secondary Data ◽

Qualitative Approach ◽

Community Supervision ◽

Analysis Method ◽

Government Accounting ◽

Village Government ◽

The Village

This study aims to criticize village fund reporting by using qualitative approach. The data used in this study is secondary data in the form of literature related to village fund as well as related research journals. Descriptive analysis method as an analyst tool. The results of the analysis showed that the reporting of village funds in accordance with the regulation of the minister of home affairs number 113 of 2014 concerning the reporting of village funds but not in accordance with the prevailing government accounting standards, other findings indicate a late reporting process, the existence of interfensions in the use and reporting of village funds, obstacles to infrastructure and human resources are lacking. The existence of village funds is very beneficial for the village government in development. Reporting must be consistent with higher regulations, the need for specific reporting for village funds, as well as increased community supervision and participation roles.

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PENGARUH SUMBER DAYA MANUSIA PENYIDIK TERHADAP KEBERHASILAN PENYIDIKAN (Studi Pada Satreskrim Polres Dharmasraya)

UNES Law Review ◽

10.31933/unesrev.v3i1.150 ◽

2020 ◽

Vol 3 (1) ◽

pp. 104-112

Author(s):

Ardhy Zul Hasbih Nasution

Keyword(s):

Human Resources ◽

Human Resource ◽

Criminal Investigation ◽

Legal Regulations ◽

Criminal Cases ◽

Human Resource Capacity ◽

Resource Capacity

The human resource capacity of the Satreskrim Polres Dharmasraya is still lacking due to the large number of criminal cases handled. The Influence of Human Resources of Investigators on the Success of Investigations at the Satreskrim at the Dharmasraya Police is the success of an investigation which is determined by whether or not an investigation is conducted. This influence can be measured by several criteria, namely the educational and vocational background (dikjur) of the investigators, at the Satreskrim of the Dharmasraya Police, investigators and assistant investigators who have participated in Dikjur in the field of criminal investigation or supporting the field of criminal investigation are 11 people during 2018. The number of investigators and assistant investigators is 34 people at the Satreskrim Polres Dharmasraya, so only 38 percent have a background in the field of Education and Culture in the field of criminal investigation or supporting in the field of criminal investigation. Experience conducting investigations. The efforts made and the obstacles faced by the Satreskrim of the Dharmasraya Police to fulfill the human resources of investigators was to increase the capacity of the Police Investigators so that they were able to understand and master laws / legal regulations. This can be pursued through improving education for members of the Satreskrim Polres Dharmasraya both formal and material education.

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Faktor-faktor yang Mempengaruhi Kualitas Penyajian Laporan Keuangan di Lingkungan Pemerintah Kota Padang Panjang

JSHP ( Jurnal Sosial Humaniora dan Pendidikan) ◽

10.32487/jshp.v4i2.827 ◽

2020 ◽

Vol 4 (2) ◽

Author(s):

Popi Fauziati

Keyword(s):

Human Resources ◽

Control Systems ◽

Internal Control ◽

Municipal Government ◽

Linear Regression Analysis ◽

Accounting Standards ◽

Financial Statements ◽

Government Accounting ◽

Positive Effect

This study aims to examine the effect of the adoption of Government Accounting Standards and Human Resource Competencies on the quality of the presentation of the Regional Financial Statements within the Government of Kota Padang Panjang, Sumatera Barat, Indonesia.. The phenomenon is seen from the findings of the goverment auditors on the Padang Panjang Municipal Government Financial Report. In 2016 there were 14 findings that consisting of 8 findings on Compliance and 6 findings on Internal Control Systems, and in 2017 there were 11 findings consisting of 5 findings on Compliance and 6 findings on Internal Control Systems. As well as dealing with Human Resources Competence, there are still employees who are not / less competent, especially in the financial section in each organization. The sampling technique was purposive sampling, with 100 respondents, but only 50 respondents returned their questionnaires. Hypothesis testing using Multiple linear regression analysis with SPSS 16 application tools. The results showed that (1) the Application of Government Accounting Standards has a positive effect on the Quality of the Presentation of Government Financial Statements, (2) Human Resources Competence has a positive effect on the Quality of the Presentation of Government Financial Statements

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Pengaruh kapasitas sumber daya manusia, pemanfaatan teknologi, dan komitmen organisasi terhadap kualitas laporan keuangan di pemerintahan Kota Medan

Jurnal Paradigma Ekonomika ◽

10.22437/paradigma.v15i2.10315 ◽

2020 ◽

Vol 15 (2) ◽

pp. 133-146

Author(s):

Ayu Kristina Br Hombing ◽

Reggy Reynatasya Pandiangan ◽

Dona Simangunsong ◽

Yois Nelsari Malau

Keyword(s):

Organizational Commitment ◽

Human Resources ◽

Human Resource ◽

Financial Statements ◽

City Government ◽

Technology Utilization ◽

Human Resource Capacity ◽

Insignificant Effect ◽

Resource Capacity

The purpose of this study was to determine and analyze the effect of human resource capacity, technology utilization, and organizational commitment on the quality of financial reports in the city government of Medan. The research method used is a quantitative approach. The method of analysis used in this study is Multiple Linear Regression. The results of the determination coefficient analysis obtained a value of 0.118, which means that the Variable Variable of Quality of Financial Statements which can be explained by Variable Variations in Human Resource Capacity, Utilization of Technology and Organizational Commitment is 8% while the remaining 92% is explained by other independent variables such as Internal Control, Understanding Accounting Standards The research results show that Simultaneously Human Resources, Technology Utilization, and Organizational Commitment do not have a positive and insignificant effect on the Quality of Partial Financial Statements. Human Resources and Organizational Commitment have no negative and insignificant effect on the Quality of Financial Statements. Technology Utilization Variable Partially has a positive and significant effect on the Quality of Financial Statements.

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Economic Business Sustainability and Strengthening Human Resource Capacity Based on Increasing the Productivity of Small and Medium Enterprises (SMEs) in Makassar City, Indonesia

Sustainability ◽

10.3390/su13063177 ◽

2021 ◽

Vol 13 (6) ◽

pp. 3177

Author(s):

Hernita Hernita ◽

Batara Surya ◽

Iwan Perwira ◽

Herminawaty Abubakar ◽

Muhammad Idris

Keyword(s):

Human Resources ◽

Human Resource ◽

Small And Medium Enterprises ◽

Descriptive Analysis ◽

Policy Support ◽

Positive Contribution ◽

Technology Utilization ◽

Human Resource Capacity ◽

Medium Enterprises ◽

Resource Capacity

The dynamics of urban development coupled with economic growth have contributed positively to the development of small and medium enterprises (SMEs). Optimizing the utilization and strengthening of the capacity of SMEs’ human resources will encourage increased productivity of economic enterprises and the sustainability of small and medium enterprises (SMEs). This study aims to analyze (1) strengthening the capacity of human resources (HR) of small and medium enterprises to work as a determinant of increasing the productivity of small and medium enterprises (SMEs) and labor absorption; (2) the effect of strengthening the capacity of human resources (HR), business productivity, technology utilization, and business diversification on the sustainability of small and medium enterprises (SMEs); and (3) optimizing the role of government in supporting business development, increasing productivity, business stability and sustainability of small and medium enterprises (SMEs). This study uses a sequential explanatory design approach. Data were obtained through observation, in-depth interviews, surveys, and documentation. Qualitative analysis in this study was carried out through a process of data reduction, data presentation, and conclusion drawing, while the quantitative analysis in this study uses quantitative descriptive analysis, correlation, and multiple regression. The results showed that strengthening the capacity of human resources, coupled with the use of technology, and followed by diversification of business, had a positive contribution to increasing the productivity of small and medium enterprises (SMEs). Furthermore, strengthening human resource capacity, business productivity, technology utilization, and business diversification simultaneously have a positive and significant correlation to the sustainability of small and medium enterprises (SMEs) with a determination coefficient of 72.3%. This study recommends that government policy support through strengthening human resource capacity, increasing business productivity, technology utilization, and business diversification have an impact on the sustainability of small and medium enterprises (SMEs) in Makassar City, Indonesia.

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The Determinant of Financial Statements-Content Information: Corporate Governance as a Mediating Variable

Journal of Accounting and Business Education ◽

10.26675/jabe.v1i2.8491 ◽

2017 ◽

Vol 1 (2) ◽

pp. 247

Author(s):

Siti Nurohmi ◽

Sutrisno Sutrisno ◽

Zaki Baridwan

Keyword(s):

Corporate Governance ◽

Human Resources ◽

Financial Reporting ◽

Internal Control ◽

Financial Statements ◽

Financial Statement ◽

Survey Method ◽

Human Resource Capacity ◽

Resource Capacity ◽

Content Information

This study aimed to examine the effect of human resource capacity, internal control, utilization of information technology and corporate governance of the financial statement information. Retrieving data using a survey method. The sample in this study is the head of the bureau, division chief, section chief, head of the sub-division and the administrative manager of financial spread in the working area of Perum Jasa Tirta I is Brantas River and Bengawan Solo. A total of 148 data processed using smartPLS. The results of this study indicate that the capacity of human resources and internal control affecting corporate governance, in addition to the capacity of human resources and corporate governance affects the financial statements information directly. The implication of this study is the management of Perum Jasa Tirta I must ensure that the human resources that exist in the company are resources that are competent and have sufficient internal control, so as to improve the implementation of corporate governance and financial reporting information delivered in a timely manner. Keywords: determinants of financial statements information, corporate governance.

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Priority Strategy Model of Human Resource Capacity Development on Forest and Land Fire Control

Jurnal Penelitian Sosial dan Ekonomi Kehutanan ◽

10.20886/jpsek.2020.17.3.165-175 ◽

2020 ◽

Vol 17 (3) ◽

pp. 165-175

Author(s):

Mochamad Asep Maksum ◽

Dicky Iskandar Zulkarnain

Keyword(s):

Human Resources ◽

Human Resource ◽

Development Program ◽

Capacity Development ◽

Fire Control ◽

Community Based ◽

Human Resource Capacity ◽

Village Community ◽

Strategy Model ◽

Resource Capacity

Preparing qualified human resources is one important aspect that needs to be considered in efforts to control forest and land fire. Forest and land fire control human resources, especially those at the site level are the spearhead in efforts to prevent and control forest and land fire in the field. The current human resource capacity development program is considered not optimal in supporting the forest and land fire control program effectively. This study aims to formulate a priority strategy for developing human resource capacity in supporting the effectiveness of forest and land fire control in Indonesia. The priority strategy model is developed through a systems approach by using Analytical Hierarchy Process method by involving interviews with several experts representing relevant stakeholders. This study concludes that the priority of the strategy in developing the capacity of human resources in forest and land fire control is through strengthening village/community-based institutional capacity. This study also indicates the need to optimize the role and involvement of local and village governments in increasing the capacity of human resources related to forest and land fire control on a village/community-based, and the need to prioritize the fulfillment of the input dimension compare to the process and output-outcome dimensions.

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Optimizing the Financial Performance of SMEs Based on Sharia Economy: Perspective of Economic Business Sustainability and Open Innovation

Journal of Open Innovation Technology Market and Complexity ◽

10.3390/joitmc8010018 ◽

2022 ◽

Vol 8 (1) ◽

pp. 18

Author(s):

Firman Menne ◽

Batara Surya ◽

Muhammad Yusuf ◽

Seri Suriani ◽

Muhlis Ruslan ◽

...

Keyword(s):

Financial Performance ◽

Human Resource ◽

Small And Medium Enterprises ◽

Business Sustainability ◽

Human Resource Capacity ◽

The Stability ◽

Medium Enterprises ◽

The City ◽

Resource Capacity ◽

Positive Effect

Optimal financial performance based on the use of sharia fintech followed by the stability of Small and Medium Enterprises (SMEs) will have an impact on economic growth. This study aims to analyze the financial performance of SMEs from a sharia economic perspective; analyzing the effect of using sharia fintech on the financial performance and sustainability of SMEs and strengthening human resource capacity, business diversification, business productivity, and product marketing to improve financial performance and business sustainability of SMEs. The study uses a quantitative survey approach. Data were obtained through questionnaires distributed to 350 respondents in 15 districts in the city of Makassar. The results of the study show that human resource capacity and business diversification affect the financial performance of SMEs by 41.8%. Sharia fintech, human resource capacity, business diversification, business productivity, and financial performance have a positive effect on SME business sustainability with a determination coefficient of 65.9%. This study recommends the management of SME businesses based on the use of sharia fintech in supporting the sustainability of SME businesses in Makassar, Indonesia.

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