scholarly journals PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS KEUANGAN: STUDI PADA SKPD KABUPATEN/KOTA PROPINSI BANTEN

ETIKONOMI ◽  
2015 ◽  
Vol 13 (1) ◽  
Author(s):  
Nurhayati Soleha
Keyword(s):  
Path Analysis ◽  
Significant Influence ◽  
Financial Accounting ◽  
Survey Method ◽  
Accounting System ◽  
Analysis Method ◽  
Financial Accountability ◽  
The Third ◽  
And Control

The aim of this research is to analyze the effect of implementation of regional financial accounting system and control activities on financial accountability. The method used in this research is explanatory survey method. The analysis method that used in this research is path analysis. The result of the analysis shown that the implementation of regional financial accounting system and control activities give positive and significant influence simultaneously reaches 55,20% on financial accountability. The second result shown the implementation of regional financial accounting system give positive and significant influence reaches 20,05% on financial accountability. The third result shown the implementation of control activities give positive and significant influence reaches 35,15% on financial accountabilityDOI: 10.15408/etk.v13i1.1876

Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kejelasan Sasaran Anggaran Dan Akuntabilitas Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Studi Pada Pemerintah Provinsi Daerah Istimewa Yogyakarta

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Novita Putri Ardiyan ◽  
Enita Binawati
Keyword(s):  
Significant Influence ◽  
Multiple Linear Regression Model ◽  
Sampling Technique ◽  
Financial Accounting ◽  
Primary Data ◽  
Government Agencies ◽  
Accounting System ◽  
Financial Accountability ◽  
Goal Clarity ◽  
Performance Accountability

This study aimed to examine the influence of the implementation of regional financial accounting system, budget goal clarity, and financial accountability towards the accountability performance of government agencies. The object of this research was the regional working units (SKPD) in Yogyakarta special region (DIY). The sampling technique in this research was purposive sampling technique; it is a sampling technique with a certain considerations. The sample of this research was employees in the financial sector in each regional working unit (SKPD). The data in this study are primary data. The data were collected using questionnaires distributed directly to the respondents. The analytical method, which was used in this research, was Multiple Linear Regression model. The results of this research and the hypothesis testing showed that the application of a variable area of regional financial accounting system and budget goal clarity had a significant influence on the performance accountability of government agencies. On the other hand, the financial accountability did not have a significant influence on the accountability performance of government agencies.

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

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.  

PENGARUH PEMAHAMAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS KEUANGAN PADA PEMERINTAH KABUPATEN GIANYAR

2020 ◽  
Vol 2 (1) ◽  
pp. 80-96
Author(s):  
Sang Ayu Putu Arie Indraswarawati ◽  
Cokorda Gde Bayu Putra ◽  
I Putu Teresna Jaya Manggala
Keyword(s):  
Financial Accounting ◽  
Accounting System ◽  
Independent Variables ◽  
Financial Accountability ◽  
And Control

Research conducted aims to get a clear of financial accountability seen from the understanding of the financialaccounting system in the Gianyar Regency Government, getting an idea of financial accountability seen from the activity control, try to give suggestions that can help the Gianyar Regency Government in solving the problems faced, especially the problems studied, namely the influence of understanding the regional financial accounting system and control activities on financial accountability in Gianyar Regency Government. The result of overall lregression analysis indicate that 66,2% of the independent variables can be explained by the depemdent variable, while the remaining 33,8% is explained by other factors or variable,

scholarly journals Pengaruh Implementasi Dan Pengawasan Sistem Akuntansi Keuangan Daerah Terhadap Efektivitas Kinerja Inspektorat Dalam Reviu Laporan Keuangan Daerah Di Kabupaten Cirebon Tahun 2013

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Febby Akbar ◽  
Bambang Heru Purwanto
Keyword(s):  
Path Analysis ◽  
Research Method ◽  
Financial System ◽  
Financial Statements ◽  
Financial Accounting ◽  
Survey Method ◽  
Accounting System

Effectiveness review of the financial statements is affected by two aspects, namely the independence of the Regional Inspectorate as the executor of the reviews and competence of the employees of the Inspectorate of the financial accounting system. But there are other factors related to the effectiveness review, the supervision and implementation of the financial system by SKPDs akuntanis. This study aims to determine the effect of the implementation and supervision together on the effectiveness of the inspectorate's performance in the review of financial statements inspectorate Cirebon area in 2013. The research method used in the study using an explanatory survey method (explanatory survey) with path analysis (Path Analysis) which is supported by the study of literature (bibliographic). The results showed that the effectiveness of the performance of the inspectorate in the review of financial statements in the areas affected by the implementation and supervision of the financial accounting system. The magnitude of the effect of the implementation of the financial accounting system by 26.7%. The magnitude of the effect of monitoring the implementation of the financial accounting system by 43.4%. This means that the effectiveness of the performance of the inspectorate in the review of financial statements in the area influenced by variable implementation and supervision of the implementation of the financial accounting system was 70.1%.

scholarly journals Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

2021 ◽  
Vol 4 (2) ◽  
pp. 419-433
Author(s):  
Ria Herlina ◽  
Taufeni Taufik ◽  
Azwir Nasir
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Systems ◽  
Finance Management ◽  
Internal Control System ◽  
The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

scholarly journals Pengaruh Budaya Kerja dan Kepemimpinan terhadap Disiplin Kerja Pegawai pada Dinas Pendidikan Kota Gorontalo

2020 ◽  
Vol 2 (1) ◽  
pp. 21-32
Author(s):  
Syaiful Pakaya
Keyword(s):  
Path Analysis ◽  
Sampling Method ◽  
Work Culture ◽  
Test Results ◽  
Analysis Method ◽  
Validity And Reliability ◽  
Simultaneous Effect ◽  
The Third

This study aims to determine how much influence work culture and leadership partially and simultaneously on the work discipline of employees at the Gorontalo City Education Office. The sampling method used in this study is the census method, namely the number of samples in the study is less than 100. The main point is through a list of statements  that are tested through validity and reliability tests. The analysis method used is the path analysis method. The first test results show that the variables of work culture (X1) and leadership (X2) have a simultaneous effect on employee work discipline. The results of testing the second hypothesis show that work culture (X1) partially has a positive and significant effect on employee work discipline. The third test results indicate that the leadership variable (X2) partially has a positive and significant effect on employee work discipline.

scholarly journals Meningkatkan Kepuasan Nasabah Melalui Kualitas Pelayanan yang di Mediasi oleh Kepercayaan (Survey Pada BRI Kcp Unit Kuamang Kuning Kabupaten Bungo)

2019 ◽  
Vol 4 (1) ◽  
pp. 156
Author(s):  
Andri Yandi
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Path Analysis ◽  
Statistical Method ◽  
Significant Influence ◽  
Survey Method ◽  
Customer Trust

This study aims to analyze the effect of service quality on customer trust and satisfaction, trust in customer satisfaction, and analyze the influence of service quality through trust as a variable intervening on customer satisfaction. the sample is 384. The method of collecting data uses a survey method, which is followed by a statistical method to test the hypothesis that is by path analysis. The results of this study indicate that service quality has a positive and significant effect on customer trust and satisfaction, as well as trust has a positive and significant influence on customer satisfaction. In addition, service quality through trust also has an influence on customer satisfaction.

scholarly journals Analysis of Influence of Micro Small and Medium Enterprises (MSMEs) Development as a Competitive Advantage to Creative Economic Development

2018 ◽  
Author(s):  
Bunga Aditi ◽  
SOPI PENTANA
Keyword(s):  
Economic Development ◽  
Data Analysis ◽  
Competitive Advantage ◽  
Path Analysis ◽  
Significant Influence ◽  
Small And Medium Enterprises ◽  
Creative Economy ◽  
Analysis Method ◽  
Research Results ◽  
Medium Enterprises

The purpose of this research is to analyze the influence of MSME development as competitive advantage toward creative economic development in Medan city. Data analysis method used in research is path analysis. Simultaneously, the research results of MSME Development and Competitive Advantage have a positive and significant effect on creative economy. Partially, the Influence of MSME Development has positive and significant influence to creative economy. Partially Competitive advantage positively and significantly influences the creative economy. The development of MSME has a positive and significant impact on competitive advantage. Indirectly MSME development positively affects the creative economy through competitive advantage

scholarly journals PENGARUH INFLASI DAN LEVERAGE TERHADAP PROFITABILITAS DAN RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

2018 ◽  
pp. 615 ◽  
Author(s):  
I Gede Putra Adyatmika ◽  
I Gusti Bagus Wiksuana
Keyword(s):  
Path Analysis ◽  
Hypothesis Testing ◽  
Significant Influence ◽  
Random Sampling ◽  
Stock Return ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Manufacturing Companies ◽  
Analysis Method

The purpose of this study is to determine the effect of Inflation and Leverage on Profitability and Stock Return as well as knowing the ability of Profitability in mediating the influence of Inflation and Leverage to Stock Return at manufacturing companies in Indonesiai Stock Exchange. This research uses stocks of manufacturing sector companies as the object of research. The sampling of the research was conducted by proportional random sampling method and the number of samples of this study were 31 companies obtained from the Indonesia Stock Exchange website from 2012 until 2016. Hypothesis testing is done by path analysis method with the help of SPSS program. The results of the study found that (1) Inflation has a negative and significant effect on the Stock Return, (2) Leverage has a negative and significant effect on Stock Return, (3) Profitability has a positive and significant effect on Stock Return, (4) Inflation has negative and insignificant influence on Profitability, (5) Leverage has a negative and significant influence on Profitability, (6) Profitability is not able to mediate the influence of Inflation on Stock Return, (7) Profitability able to mediate the influence of Leverage on Stock Return.

scholarly journals PENGARUH KOMPENSASI FINANSIAL TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING PADA KANTOR PUSAT PT. CITRA BUANA PRAKARSA

2016 ◽  
Vol 4 (2) ◽  
pp. 114
Author(s):  
Shinta Wahyu Hati ◽  
Indira Brahmana
Keyword(s):  
Path Analysis ◽  
Significant Influence ◽  
Work Motivation ◽  
Employee Performance ◽  
Descriptive Analysis ◽  
Quantitative Approach ◽  
Analysis Method ◽  
Performance Variable ◽  
Direct Compensation

Abstract: The purpose of this study was to determine the effect of direct com- pensation variable and indirect compensation variable on motivation variable, to determine the effect of direct compensation variable and indirect compen- sation variable on employee performance variable, and to determine the effect of direct compensation and indirect compensation variable on employee per- formance variable with motivation as intervening variable This kind of re- search is explanatory research with quantitative approach by using question- naire. Research sample are 55 employee of PT. Citra Buana Prakarsa. This re- search use descriptive analysis method, path analysis, partially and simul- taneity trial. Statistical calculations show that direct compensation  signify- cantly contributing to work motivation with value 0.347, and indirect compen- sation significantly contributing the work motivation with value 0.379. Direct compensation significantly contributing to employee performance with value0.590. Indirect compensation significantly contributing to employee perfor- mance with value 0.529. The results of this study are direct compensation, indi- rect compensation, and work motivation have a significant influence on em- ployyee performance. Keyword : Compensation, Employee Performance, Motivation

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