scholarly journals KUALITAS INFORMASI AKUNTANSI PADA BAITUL MAAL WAT TAMWIL DI MALANG RAYA

2016 ◽  
Vol 7 (2) ◽  
pp. 148
Author(s):  
Ria Saifulloh

<p><strong>Abstract</strong></p><p>Accounting informatian is a tool that can help the management of a company especially BMT in Malang in running the company properly and continuously. Thus, it must be supported with good quality of accounting informatian. Quality information can be obtained by referring to the standard of the qualitative characteristics of financial statements. This study uses a quantitative approach with descriptive methods. The object of research were 10 BMTs in which each BMT was given questionnaires and interviews. After the questionnaire data was obtained, it was processed and analyzed with the help of SPSS 16 statistical tools. The results showed that there are significant effect between the qualitative characteristics of accounting informatian which is understandable, relevant, reliable and comparable to the quality of accounting informatian on BMT Greater Malang. This is due to the respondents from each BMT also have the ability in economics and accounting as an undergraduate so that what is presented in the accounting informatian is already qualified and is in accordance with the results of the statistical analysis by SPSS. It can be concluded that the quality of accounting informatian on BMT in Greater Malang is quite good because it has met the qualitative characteristics of accounting informatian.</p><p><strong>Abstrak</strong></p><p>Informasi Akuntansi merupakan alat yang dapat membantu manajemen suatu perusahaan khususnya BMT di Malang dalam menjalankan perusahaannya dengan baik dan berkesinambungan. Maka dari itu harus didukung dengan kualitas informasi akuntansi yang baik. Kualitas informasi bisa didapat dengan mengacu standar dari karakteristik kualitatif laporan keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif. Objek penelitian sebanyak 10 BMT dengan masing-masing BMT disebar kuisioner dan wawancara. Kemudian setelah data kuesioner diperoleh akan diproses dan dianalisis data dengan bantuan alat statistik yaitu SPSS 16. Dari hasil penelitian menunjukkan bahwa terdapat pengaruh antara karakteristik kualitatif informasi akuntansi yaitu dapat dipahami, relevan, dapat diandalkan dan dapat dibandingkan terhadap kualitas informasi akuntansi pada BMT Malang Raya. Hal ini disebabkan responden dari masing-masing BMT juga memiliki kemampuan ekonomi dan akuntansi sebagai seorang sarjana sehingga apa yang disampaikan dalam informasi akuntansi sudah berkualitas dan sesuai dengan hasil dari analisis statistik SPSS. Dapat ditarik kesimpulan bahwa kualitas informasi akuntansi pada BMT di Malang tergolong baik karena sudah memenuhi karakteristik kualitatif informasi akuntansi.</p>

2017 ◽  
Vol 6 (4) ◽  
pp. 52
Author(s):  
Izhar Haq ◽  
Teresa Lang ◽  
Hongkang Xu

This study uses GMI Ratings directorship data from 2008 to 2013 along with the associated financial data to examine the relationship between audit committee chair change with the absolute discretionary accruals in the financial statements of the reporting companies.  Our results suggest that audit committee chair change is positively associated with the absolute discretionary accruals.  Specifically, absolute discretionary accruals are significantly higher when there is a change in the audit committee chair.  These results are consistent with prior research that deviations from the predicted values of accruals is an indicator of “poor” audit quality.  An additional finding of this paper is that a person younger than 60 is more likely to be a new audit committee chair when there is a change and therefore will have less experience and contacts than the outgoing chair. An important implication of these results is that audit committee chair change can have a significant impact on the quality of the financial statements of a company as well as on the audit quality.


2021 ◽  
Vol 38 (4) ◽  
pp. 1195-1202
Author(s):  
SUPRIONO SUPRIONO ◽  
◽  
Edy YULIANTO ◽  

This study aims to investigate and explain festival qualities that are applied to festival organizers that affect the destination image and the tourist revisit intention. This research uses a quantitative approach through statistical analysis of PLS-SEM and distributed questionnaires that have been designed to 200 tourists. The findings of this study indicate that the constructs of the variables that shape the quality of the festival, namely program content, convenience, and staff, have a positive and significant effect on the image of the destination. In addition, the relationship between destination image and revisit intention has a positive and significant effect.


2020 ◽  
Vol 11 (6) ◽  
pp. 96
Author(s):  
Iskandar Muda ◽  
Karina Valisia Davis ◽  
Erlina Erlina ◽  
Azizul Kholis ◽  
Gusnardi Gusnardi

This paperaims to knowthe quality indicatorsof the financial statements which consist of profitability, solvency and reputation of Registered Public Accountant (KAP)to the audit lagwith company size as a moderation variable either partially or simultaneously in LQ45 companies. This research is a comparative causal research with ex post facto approach. Purposive sampling technique is used in this research and there are 18 samples collected by this technique from LQ45 in Indonesia Company Issueryear 2010-2016. The data analyzed research is 126. Data analysis technique used Moderated Regression Analysis (MRA) with the Application ofEviews Software. The study concluded thatstudy showed that solvency, reputation of the public accounting firm and company size had a significant effect on Audit Lag, while profitability had no significant effect on Audit Lag. The size of a company able to moderate the effect of independent variablesto the Audit Lag and not haveto moderate the effect of the profitability to the Audit Lag.


2004 ◽  
Vol 14 (3) ◽  
pp. 433-451 ◽  
Author(s):  
William E. Shafer

Abstract:There is a long-running debate among legal scholars regarding the propriety and enforceability of SEC attempts to mandate disclosures of antisocial or illegal corporate activities that do not materially impact a company’s financial statements. This debate was recently revived by the issuance of SEC Staff Accounting Bulletin 99, Materiality in Financial Statements (SEC 1999), which suggests that quantitatively immaterial information relating to unlawful transactions or regulatory non-compliance should be considered for disclosure. This issue has important implications for the accounting profession, although it has generally been ignored in the accounting literature. This paper reviews legal and ethical considerations raised by the issue of qualitative disclosures, and also presents the results of a preliminary empirical test of the impact of such disclosures on financial statement users’ judgments. The results of this study indicate that investors consider the nondisclosure of immaterial illegal acts to be unethical, and reject suggestions that such information lacks moral intensity. The results also suggest that immaterial illegal acts have a significant effect on investors’ perceptions of the quality of corporate management and the likelihood of investment in a company. This effect was more pronounced when the illegal act was combined with self-dealing on the part of corporate executives.


2017 ◽  
Vol 2 (3) ◽  
pp. 20-25
Author(s):  
Umiaty Hamzani ◽  
Dinarjad Achmad

Objective - This study aims to examine and analyze micro small and medium enterprises (MSMEs) coaching program and to obtain an empirical evidence regarding the effect of MSMEs coaching program on the quality of financial statements. Methodology/Technique - This study was conducted using quantitative descriptive method and statistical analysis using a sample of 50 entrepreneurs in several MSMEs coaching program institutions in Pontianak, West Kalimantan. Findings - The result shows that all objectives of MSMEs coaching program classified as good with the value of mean above 3.43. Furthermore, the hypothesis proposed in this study shows that MSMEs coaching program has a significant effect on the quality of financial statements. Novelty - The study findings useful for future references in implementing coaching program. Type of Paper: Empirical Keywords: Coaching Program; Entrepreneur; MSMEs; Quality of Financial Statements. JEL Classification: I21, L26.


account ◽  
2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Zain Lizsa ◽  
Tia Ernawati

PENGARUH PENDAPATAN TERHADAP SHU  PADA KOPERASI KPRI PKS KOTA SUKABUMI Zain [email protected] Akuntansi, AMIK Citra Buana IndonesiaTia ErnawatiKomputerisasi Akuntansi, AMIK Citra Buana [email protected]  ABSTRACTThe aims of this reseach is  to determine the effect of the level revenue to SHU(profit) Cooperative KPRI PKS of Sukabumi. Descriptive research with quantitative approach in which the unit of analysis is  the  Cooperative's  financial  statements  KPRI  PKS  in  Sukabumi  and  samples  are  the  revenue account and SHU from 2010 until 2014. The data analysis was conducted using simple regression and correlation and regression. Data collected through the method of documentation, interviews, and literature. Based on the results of research there is no significant effect between revenue against SHU cooperative wich low relation and negatif. Based on the results of research and discussion suggested necessary efforts to improve financial performance specially quality of revenue and SHU by empowering all business units.  Keywords: Revenue, SHU, and Financial Statements ABSTRAKPenelitian bertujuan untuk mengetahui pengaruh Pendapatan terhadap SHU Koperasi KPRI PKS Kota Sukabumi. Jenis penelitian deskriptif dengan pendekatan kuantitatif dimana Unit analisis adalah laporan keuangan Koperasi KPRI PKS di Kota Sukabumi dan sampel adalah pendapatan dan SHU koperasi tahun buku 2010 s.d 2014. Analisis data dilakukan dengan metode regresi dan korelasi secara sederhana dan berganda. Data dikumpulkan melalui metode dokumentasi, wawancara,dan studi pustaka. Berdasarkan hasil penelitian diketahui terdapat pengaruh yang tidak signifikan antara pendapatan  terhadap  SHU  koperasi  KPRI PKS  dengan  keeratan  rendah  dan  hubungan  negatif. Berdasarkan hasil penelitian dan pembahasan disarankan perlu upaya untuk memperbaiki kinerja keuangan khususnya kualitas pendapatan dan SHU dengan memberdayakan seluruh unit usaha.Kata kunci: Pendapatan, SHU, dan Laporan Keuangan


Author(s):  
I Ketut Yasa

Competition in the business field is rapid and tight, particularly in the hospitality industry. A company needs the efforts to do continuous improvement toward the potential of human resources, process, and the environment to bring about the best quality of product or service. The effective and efficient way to improve those capabilities is by implementing Total Quality Management (TQM). TQM contributes the benefit such as increasing the competitiveness of the company. TQM concept denotes the concept of continuous improvement that applies to every level of the operation. W Bali – Seminyak, specifically housekeeping department has objective to offer the unique and special moments, inventing the creative staff, and recultivating the hospitality in Bali which committed to implementing TQM optimally. The purpose of the study was to investigate the implementation of Total Quality Management in the housekeeping department of W Bali-Seminyak as well as the obstacles to it. Methods of analysis used in this study were descriptive qualitative and descriptive statistical analysis. The result of this study indicated TQM had been implemented in the housekeeping department, W Bali- Seminyak.


2021 ◽  
Vol 59 (3) ◽  
pp. 357-373
Author(s):  
Jelena Raičević

Abstract Financial statements represent an instrument by which relevant information about a company is passed on to its users. Based on the information presented in the financial statements, i.e. information on the financial position and performance of the company, and generated cash flows and capital, users make business decisions. Specific accounting policies serve as the basis for the preparation of quality financial statements. Management is responsible for the preparation and presentation of financial statements and selects accounting policies. Although simple, the issue of choosing the accounting policies can be extremely delicate and complex. Besides management, there are other stakeholders who may be affected by this issue. As a consequence, there are complex relationships that affect the choice of accounting policies, and thus the quality of financial statements.


2021 ◽  
Vol 31 (9) ◽  
pp. 2340
Author(s):  
Hayyun Aini ◽  
M. Irwan ◽  
Ni Ketut Surasni

This study aims  to  provide empirically the effect of system quality, information quality and training on performance as well as the effect of mediating satisfaction on the effect of system quality, information quality and training on the performance of village financial information system users (Siskeudes) in East Lombok Regency. The method used is explanatory research with a quantitative approach, with a sample of 71 village treasurers. The results showed that system quality, information quality and satisfaction had a positive and significant effect on performance and satisfaction partially mediated the effect of system quality, information quality and training on the performance of village financial information system users (SISKEUDES) in East Lombok Regency. Keywords: System Quality; Quality Of Information; Training; Satisfaction; Performance.


Academia Open ◽  
2021 ◽  
Vol 5 ◽  
Author(s):  
Cintya Devi ◽  
Sarwenda Biduri

This study aims to prove the influence of External Pressure, Ineffective Monitoring, Quality of External Auditor, Change in Auditor and Frequency of CEO’s Picture and Company Size as a moderation on Fraud in the Financial Statements of a company. Purposive sampling is used as a technique in determining the sample of this research. The data used is the company's annual report and the population in this study is a company engaged in manufacturing the textile and garment sub-sector for the period 2017-2019 with a total sample of 33. In this study, two analytical techniques were used, namely the Outer Model which used to determine the validity of valid and reliable research and the Inner Model used to verify the existing hypotheses in this study assisted by the SmartPLS program. This study states that the variables of External Pressure and Change in Auditor have an effect on fraudulent acts in the financial statements, while the variables of Ineffective Monitoring, Quality of External Auditors and Frequency of CEO’s Picture have no effect on fraudulent acts in the financial statements. For the moderating variable in this study, Company Size is not able to moderate the relationship between Ineffective Monitoring and Fraud in Financial Statements.


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