Accountability and Transparency : Application of Good Educational Governance

Aims of research is to determine the quality of financial management at the madrasah tsanawiyah in the region of the office Ministry of Religious Affairs Bandung district. The issue is how much influence the accountability and transparency to madrasah financial management at public madrasah Tsanawiyah in Bandung district. The method used is survey method explanative with quantitative data analysis, data collection techniques conducted through questionnaires and document review and interviews. The results showed about madrasah financial management in the Ministry of Religious Affairs Office of Bandung district, as follows: 1. the magnitude of the relationship simultaneous between X1 and X2 to Y is high which 0.768. While the contribution together variables X1 and X2 to Y by 59%. The results of descriptive analysis of the variable Y, the most powerful indicator of the organization and coordination of 83.36% while the lowest indicator is 77.99% for controls; 2. The relationship variable X1 on Y is 0.762 while the contribution of variables X1 to Y by 58.1%. The testing of hypothesis saw that significantly affects the accountability to financial management. The results of descriptive analysis of the variables X1, the most powerful indicator is periodic and annual financial statements of 82.31% while the weakest indicator is the quality of the preparation of APBM of 66.85%; 3. The relationship variables X2 to Y is 0.636 while the contribution of variables X2 to Y by 40.4%. The testing of hypothesis saw that significantly influences the transparency to financial management. The results of descriptive analysis on the variables X2, the most powerful indicator is the assurance of integrity by 81% while the weakest indicator is the availability of information to the public at 68.81%; 4. In general it can be concluded that the accountability and transparency of financial management in the Ministry of Religious Affairs Office of Bandung district has been running well but there needs to be increased to achieve the expected results.

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DETERMINANT FACTORS AFFECTING ON ACCURACY OF AUDITOR’S OPINION: MULTIGROUP ANALYSIS

International Journal of Business, Humanities, Education and Social Sciences (IJBHES) ◽

10.46923/ijbhes.v2i1.65 ◽

2020 ◽

Vol 2 (1) ◽

pp. 36-43

Author(s):

Briyan Efflin Syahputra ◽

Anggit Esti Irawati ◽

Akhmad Afnan ◽

Btari Bunga Ceisari

Keyword(s):

Research Result ◽

Financial Statements ◽

Positive Influence ◽

Survey Method ◽

Accounting Firms ◽

Factors Affecting ◽

Professional Skepticism ◽

The Public ◽

The Relationship ◽

Positive Effect

The increasing number of cases of manipulation of financial statements that often occur to date has made the public increasingly question the performance of the auditor profession. This is because, most cases of manipulation can occur due to the negligence of auditors who are unable to detect the fraud. So the opinion published is not correct, and then the information presented in the auditor's report becomes misleading. Therefore, it is necessary to conduct research to determine the various factors that can increase the accuracy of auditor's opinion. This research was conducted with the aim of analyzing the relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. In addition, this research was also conducted to analyze the moderating effect of the gender variable on the respective relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. This research was conducted using a quantitative approach with a survey method through distributing questionnaires to 142 auditors who work in public accounting firms in Yogyakarta, Solo and Semarang. This research was tested statistically using simultaneous equations assisted by the SmartPLS application. This research result has found that auditor competence, experience and professional skepticism gives positive influence on accuracy of auditor's opinion. In addition, gender has also been shown to have a positive effect on accuracy of auditor’s opinion as moderating variable.

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PENGARUH ATURAN ETIKA TERHADAP KUALITAS AUDIT YANG DIMEDIASI OLEH PENGENDALIAN MUTU (SURVEI PADA AUDITOR BPK RI)

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.04.22240.2018 ◽

2018 ◽

Vol 14 (1) ◽

Author(s):

Claudia Wanda Melati Korompis

Keyword(s):

Joint Venture ◽

Audit Quality ◽

Financial Statements ◽

Public Trust ◽

Expectancy Theory ◽

Accounting System ◽

The Public ◽

Conducting Research ◽

The Relationship

The fraud cases involving government auditors certainly erode public trust. The importance of improving audit quality to increase the public trust makes author interested in conducting research that seeks to measure the determinants of audit quality. Before Enron and Worldcom’s accounting scandal on 2001-2002, studies that measured audit quality generally still use KAP-size proxies. DeAngelo's (1981: 186), states that: "The quality of audit services is defined as a market-assessed joint venture, which will both (a) discover a breed of client's accounting system, and (b) report the breach". Ethical rules become independent variables in this study. In addition, author also added Expectancy Theory to mediate the relationship between ethical rules and audit quality represented by quality control variables. This model was inspired by Aldhizer et al. (1995) where the measure of audit quality can also be assessed from how much the level of adherence and appropriateness of the client's financial statements to the rules, laws, and applicable standards. The results of the study indicate that ethical rules have an influence on audit quality by mediating by quality control.Keywords : Ethics, Control, Audit.

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MEDIASI SIKAP PENGGUNA DAN KEMANFAATAN DALAM MANAJEMEN SISTEM INFORMASI DAERAH

Jurnal Magister Akuntansi Trisakti ◽

10.25105/jmat.v8i1.8024 ◽

2021 ◽

Vol 8 (1) ◽

pp. 21

Author(s):

Sri Maryati ◽

Muhammad Ichsan Siregar ◽

Anisa Listya

Keyword(s):

Information Systems ◽

Financial Management ◽

Quantitative Research ◽

Provincial Government ◽

Mediation Effect ◽

Survey Method ◽

The Public ◽

The Government ◽

Relationship Of ◽

The Relationship

The purpose of this study to test the mediation effect of user attitudes and benefits in regional information system management. One of the prerequisites for improving transparency and accountability of state financial management (central and regional) is to reform the presentation of financial statements, i.e. the government should be able to provide all relevant financial information honestly and openly to the public. Research is a quantitative research with survey method in SKPD in the Provincial Government of South Sumatra numbering 127. Data is processed with the help of WarpPLS. Based on the results of the analysis, the user attitude is able to mediate the relationship between the ease of the user to the management of regional information systems and the usefulness of being able to mediate the relationship of ease of users to the management of regional information systems

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Analisis Kriteria Kesesuaian Lahan terhadap Mutu Fisik Kakao di Kabupaten Aceh Besar

Rona Teknik Pertanian ◽

10.17969/rtp.v13i1.15910 ◽

2020 ◽

Vol 13 (1) ◽

pp. 40-55

Author(s):

Reza Salima ◽

Chairil Anwar ◽

Fadlan Hidayat

Keyword(s):

Descriptive Analysis ◽

Land Suitability ◽

Limiting Factors ◽

Survey Method ◽

Observation Site ◽

Cocoa Beans ◽

Physical Quality ◽

Matching Process ◽

The Relationship

Abstrak. Tujuan penelitian ini adalah untuk mengetahui kelas kesesuaian lahan kakao pada lokasi pengembangan kakao di Kabupaten Aceh Besar, mengetahui faktor-faktor penentu tinggi rendahnya produktifitas dan kualitas biji kakao, serta untuk mengetahui hubungan antara karakteristik lahan dengan produktifitas dan kualitas biji kakao pada lokasi pengembangan kakao di Kabupaten Aceh Besar. Metode survei dengan analisis deskriptif digunakan untuk memperoleh karakteristik lahan, penampilan tanaman kakao dan tingkat pengelolaan, kemudian contoh tanah dianalisis dilaboratorium yang diperoleh dari masing-masing tapak pengamatan. Tapak pengamatan dibuat berdasarkan ketinggian tempat dan kemirigan lereng. Setelah karakteristik lahan diperoleh dari masing-masing tapak pengamatan maka dilakukan proses pencocokan dengan persyaratan tumbuh tanaman kakao metode klasifikasi kesesuaian lahan yang disusun oleh PPKKI. Karakteristik lahan yang berkorelasi nyata dengan komponen produksi dan kualitas biji kakao diperoleh dari hasil analisis korelasi antara karakteristik lahan dan karakteristik produksi serta kualitas biji kakao. Hasil penelitian menunjukkan bahwa Kelas kesesuaian lahan yang sejalan dengan produksi dan mutu fisik biji kakao di Kabupaten Aceh Besar sangat sesuai (S1) untuk tapak pengamatan E1S1, E1S2, dan E1S3, kelas S2t pada tapak pengamatan E2S3, dan sesuai marginal (S3) pada tapak pengamatan E2S1, E2S2, E3S1, E3S2, dan E3S3 dengan faktor pembatas tekstur dan ketinggian tempat.Analysis of Land Suitability Criteria for Physical Quality of Cocoa in Aceh Besar RegencyAbstract. The purpose of the research was to determine the suitability of cocoa land at the location of cocoa development in Aceh Besar Regency, determine the determinants of high and low productivity and quality of cocoa beans, and to determine the relationship between land characteristics with the productivity and quality of cocoa beans at cocoa development locations in Aceh Besar Regency. The survey method with descriptive analysis was used to obtain the characteristics of the land, the appearance of the cocoa plant and the level of management, then soil samples were analyzed in the laboratory obtained from each observation site. The site of observation is based on the height of the place and the slope of the slope. After the land characteristics are obtained from each observation site, a matching process is carried out with the requirements for growing cocoa plants, the land suitability classification method compiled by PPKKI. Land characteristics that correlated significantly with the components of production and quality of cocoa beans are obtained from the results of correlation analysis between land characteristics and production characteristics and quality of cocoa beans. The results showed that the land suitability class that was in line with the production and physical quality of cocoa beans in Aceh Besar Regency was very suitable (S1) for the observation sites E1S1, E1S2, and E1S3, S2t class in the E2S3 observation site, and according to marginal (S3) on the site observations of E2S1, E2S2, E3S1, E3S2, and E3S3 with texture limiting factors and altitude.

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Pengungkapan Laporan Keuangan Pemerintah Daerah Dan Indeks Persepsi Korupsi : A Preliminary Study

Jurnalku ◽

10.54957/jurnalku.v1i3.31 ◽

2021 ◽

Vol 1 (3) ◽

pp. 222-233

Author(s):

Virginasari Wini Elkagiani ◽

Puji Wibowo

Keyword(s):

Local Government ◽

Financial Statements ◽

Government Officials ◽

The Public ◽

Regional Authority ◽

Corruption Index ◽

Research Population ◽

The Behavior Of Government ◽

The Relationship

The regional authority to manage its own finances often results in acts of abuse of authority that lead to corruption. There is a possibility caused by the quality of local government financial statements disclosures is not yet good. This study aims to examine the relationship between the local government financial statements disclosure level with the corruption perception index. The research population used in this study were cities that were surveyed for corruption perceptions in 2015 and 2017, which are: Medan; Padang; Pekanbaru; Bandung; Semarang; Surabaya; Pontianak; Banjarmasin; Balikpapan; Manado; and Makassar. The results of this study show that regions with a low corruption index tend to have high levels of disclosure. This happens because the public is not always be able to monitor the behavior of government officials and there is a possibility that the financial statements are modified by some unscrupulous individuals to make it get unqualified opinion. Kewenangan daerah dalam mengelola keuangannya sendiri sering kali menimbulkan tindak penyalahgunaan kekuasaan yang berujung pada korupsi. Ada kemungkinan hal tersebut disebabkan karena kualitas pengungkapan laporan keuangan daerah yang belum baik. Penelitian ini bertujuan untuk meneliti hubungan tingkat pengungkapan laporan keuangan pemerintah daerah dengan indeks persepsi korupsi. Populasi penelitian yang digunakan dalam penelitian ini adalah kota-kota yang menjadi survei persepsi korupsi tahun 2015 dan 2017, yaitu: Medan; Padang; Pekanbaru; Bandung; Semarang; Surabaya; Pontianak; Banjarmasin; Balikpapan; Manado; dan Makassar. Hasil dari penelitian ini menunjukan bahwa daerah yang memiliki Indeks Persepsi Korupsi rendah cenderung memiliki tingkat pengungkapan tinggi. Hal ini terjadi karena masyarakat tidak selalu bisa mengawasi perilaku pejabat pemerintah dan ada kemungkinan laporan keuangan dimodifikasi oleh oknum agar mendapat opini wajar

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Effect of Management Information System on Quality of Financial Reporting: A Case of the Institute of Accountancy Arusha, Tanzania

October to December 2021 - EAST AFRICAN JOURNAL OF MANAGEMENT AND BUSINESS STUDIES ◽

10.46606/eajmbs2021v01i01.0003 ◽

2021 ◽

Vol 1 (1) ◽

pp. 16-21

Keyword(s):

Information System ◽

Financial Reporting ◽

Management Information System ◽

Financial Management ◽

Pearson Correlation ◽

Financial Statements ◽

Management Information ◽

Design Data ◽

The Relationship

This study sought to establish the relationship between financial management information system and the quality of financial reporting at the Institute of Accountancy Arusha, using the descriptive design. Data was analyzed through descriptive statistics and Pearson Correlation. The study established that the management information system operates well at the Institute as financial statements are prepared based on required standards. As a result, there is a significant positive relationship between the Management Information System and the quality of financial reporting. This means that management information system enhances the quality of financial reporting. The study therefore recommends that the institute should make effort to maintain the effective management information system as such is very important for not only financial reporting but also for other operations in the learning institution.

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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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Peran Narapidana Sebagai Pembangkit Sikap Empati Penghuni Penjara

Integralistik ◽

10.15294/integralistik.v30i2.20873 ◽

2019 ◽

Vol 30 (2) ◽

pp. 113-122

Author(s):

Hascaryo Pramudibyanto

Keyword(s):

Descriptive Analysis ◽

Analysis Data ◽

Point Of View ◽

Home School ◽

Social Environments ◽

High Demand ◽

Inner Pressure ◽

The Family ◽

The Relationship

A person's status as a prisoner or prisoner has a new problem for them and their families that they leave, because not all problems can be resolved from outside the prison because the involvement of prisoners in the family is still needed. High demand for the necessities of life increases the inner pressure of the family when interacting with home, school, and other social environments in the form of expressions, awards, and conclusions that are not always true. This study is intended to determine the relationship between crime and the quality of prisoners' empathy from the point of view of compassion towards family members, as well as how prisoners express empathy for families. The method used is qualitative to obtain descriptive analysis data about phenomena, events, social activities, attitudes, beliefs, perceptions, individual thoughts, and groups about the empathy of prisoners. The results obtained are, the prisoner's ability to generate empathy for other prisoners does not depend on age and age, the prisoner's ability to establish communication with good persuasion, being an example for other prisoners, there must be a collection of books or other. Unprinted material on empirical and suggestive matters, and prisons are examples of ways to improve the quality of one's empathy.Status seseorang sebagai tahanan atau narapidana memiliki masalah baru bagi mereka dan keluarga mereka yang mereka tinggalkan, karena tidak semua masalah bisa diselesaikan dari luar penjara karena keterlibatan napi dalam keluarga masih diperlukan. Permintaan yang tinggi akan kebutuhan hidup meningkatkan tekanan batin keluarga ketika berinteraksi dengan rumah, sekolah, dan lingkungan sosial lainnya dalam bentuk ekspresi, penghargaan, dan kesimpulan yang tidak selalu benar. Penelitian ini dimaksudkan untuk mengetahui hubungan antara kejahatan terhadap kualitas sikap empati narapidana dilihat dari sudut pandang kasih sayang terhadap anggota keluarga, serta cara narapidana mengekspresikan empati terhadap keluarga. Metode yang digunakan adalah kualitatif untuk memperoleh data analisis deskriptif tentang fenomena, peristiwa, kegiatan sosial, sikap, kepercayaan, persepsi, pemikiran individu, dan kelompok tentang sikap empati tahanan. Hasil yang diperoleh adalah, kemampuan napi untuk menghasilkan empati bagi napi lain tidak tergantung pada usia dan usia, kemampuan napi untuk menjalin komunikasi dengan persuasi yang baik, menjadi contoh bagi napi lain, harus ada koleksi buku atau lainnya. materi yang tidak dicetak tentang hal-hal empiris dan sugestif, serta penjara adalah contoh cara meningkatkan kualitas empati seseorang.

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PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA FBM WORLDWIDE

Aliansi : Jurnal Manajemen dan Bisnis ◽

10.46975/aliansi.v16i2.97 ◽

2021 ◽

Vol 16 (2) ◽

pp. 35-44

Author(s):

Munir Azhari

Keyword(s):

Customer Satisfaction ◽

Service Quality ◽

Survey Methods ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Survey Method ◽

Simple Linear Regression ◽

Delivery Services ◽

The Relationship

The effect of service quality on customer satisfaction in FBM WORLDWIDE. The study aims to determine service quality to customer satisfaction correlation and influence score at FBM WORLDWIDE. The method used is a survey method by using questionnaires to respondents as many as 75 respondents from customers/users of FBM WORLDWIDE delivery services. The data used are descriptive analysis, simple linear regression analysis, R test, T-test, and hypothesis testing. The results show that the service quality variable simultaneously had a positive and significant effect on customer satisfaction. The type of research is the quantitative method. Furthermore, Data collection techniques use carried out through survey methods. The number of samples is 75 people. The results of this study use statistical data methods with the SPSS (Statistical Package For Social Science) version 21 program. The results of the analysis state that the relationship between variable X (service quality) and variable Y (customer satisfaction) is forceful. It can be seen from the R-value of 0.903 so that it is close to 1. The influence of service quality variable (X) to customer satisfaction variable (Y) score is 0.813 or 81,3%. Furthermore, the rest is influenced by other factors. The T-count value is 17.980 and T-table is 1.993 (based on the table), so T-count is greater than T-table which means Ha is accepted and Ho is rejected, meaning that the X variable (quality of service) is very related and has a significant effect on the Y variable (customer satisfaction).

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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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