KUALITAS LAPORAN KEUANGAN DAN KEPERCAYAAN STAKEHOLDER (Studi Pada Satuan Kerja Wilayah Kerja KPPN Mataram)

2017 ◽  
Vol 4 (2) ◽  
pp. 121
Author(s):  
Muhammad Naufal Arifin ◽  
Lillik Handajani ◽  
Alamsyah H
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Financial Statements ◽  
Financial Statement ◽  
Internal Auditor ◽  
Moderating Variables ◽  
Transparency And Accountability

<p align="center"> </p><p><em>This study is intended to examine empirically influence of competency of human resource, roles of internal auditor, application of SAP, implementation of IT, and SPI towards quality of financial statement.  Furthermore, it also examines influence of trust of stakeholders, and roles of GGG as moderating variables. This research involves 53 organizational units of KPPN Mataram, which acquired WDP (qualified opinion) and TMP (disclaimer of opinion). Data is acquired through questionnaire. Findings of this study indicated that competency of human resources, application of IT and SPI affect positively towards quality of financial statements. Meanwhile, roles of internal auditor and implementation of SAP do not affect significantly.  In addition, quality of financial statements affect trust of stakeholders, but GGG is not able to act as moderating variable between quality of financial statements and trust of stakeholders. Implication of this study is that quality of financial statement can be improved by enhancing competency of human resources as the first step of realization transparency and accountability of financial statement. </em></p>

Factors Affecting Quality of Information on Financial Statement in Autonomous State University

2019 ◽  
Vol 1 (3) ◽  
pp. 104-112
Author(s):  
Khaeril Anwar Junaedi ◽  
Syamsu Alam ◽  
Mursalim Nohong
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Financial Management ◽  
Financial Statements ◽  
Financial Statement ◽  
Measurement Tool ◽  
Technology Utilization ◽  
Non Profit ◽  
Leadership Support

Financial statements are a major tool used as a measurement tool to assess the performance of profit-oriented institutions (profit-oriented) and non-profit institutions (not profit-oriented). Hasanuddin University is part of a non-profit institution that has an interest in having quality financial reports. This research aims to find out the factors that influence the quality of financial statement information at Hasanuddin University. The method used in this study is a quantitative research method that has a level of associative explanation. The population in this study is all financial management employees who work in the finance department of the 3rd Floor of the Rectorate of Hasanuddin University. While the sample selection uses the total sampling method with a total sample of 62 people. The results of this study are of the four variables namely human resource competency, technology utilization, leadership support, and funding support which have the most significant influence, namely human resource competence, then successive variables of financial support, leadership support, and technology utilization variables. The competency of human resources is very influential on the quality of the financial statements of Hasanuddin University. The better the competence of human resources, the better the quality of the financial statement of Hasanuddin University. So it is important to increase the knowledge of human resources about processing financial statements and to provide training in accordance with what is needed. 

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG

KINERJA ◽  
2016 ◽  
Vol 20 (2) ◽  
pp. 179
Author(s):  
Lilis Setyowati ◽  
Wikan Isthika ◽  
Ririh Dian Pratiwi
Keyword(s):  
Human Resources ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Role Of It ◽  
Positive Effect

AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement

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

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.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI KABUPATEN KEPULAUAN TALAUD

2016 ◽  
Vol 5 (2) ◽  
pp. 98
Author(s):  
Imelda Latjandu ◽  
Lintje Kalangi ◽  
Jantje J. Tinangon
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Internal Control ◽  
Research Result ◽  
Financial Statements ◽  
Educational Background ◽  
Financial Statement ◽  
Validity And Reliability ◽  
Organization Commitment

This research aims to analyze the influence of organization commitment, human resources competence, utilization of information technology, and the effectiveness of internal control to quality of government financial statement at Talaud Island Regency Government. The sample in this research were the Head and Accounting Staff at Talaud Island Regency Government as 64 respondents. This research is quantitative using multiple regression analysis. To test the data quality by validity and reliability. Beside that testing by the classical assumption of normality, multicollinearity and heteroscedasticity. This research result indicates that organization commitment, utilization of information technology, and the effectiveness of internal control has effect significantly to the quality of government financial statements at Talaud island Regency Government and the human resource competence has effect but not significantly to quality of government financial statement at Talaud Island Regency Government. Suggestions to Talaud Island Regency Government is expected to improve qualifications in the field of education, namely the employees who receive educational background in accounting, as seen from the respondent data, proving that there are many officers who worked in the accounting who have educational non accounting. Keywords: Quality of Local Government Financial Statements, Organization Commitment, Human Resources Competence, Utilization of Information Technology, and the Effectiveness of Internal Control

scholarly journals Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Kualitas Laporan Keuangan terhadap Kualitas Laporan Keuangan

2020 ◽  
Vol 8 (2) ◽  
pp. 137-146
Author(s):  
Fajar Kusumawardhani ◽  
Muanas Muanas
Keyword(s):  
Information System ◽  
Human Resources ◽  
Quantitative Research ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Accounting Information System ◽  
Quality Of Accounting Information

The purpose of this study is to find out the effects of human resources competence, the use of information technology, and the quality of accounting information system on the quality of financial statements. The research was done at PT Cipta Multi Kreasi, jl. Raya Pasar Minggu Km. 16, Jakarta.  The research is a quantitative research with descriptive methods and verification was done using survey technique. The source of data is primary data. Data collection was performed through questionnaires distributed to the company’s employees.  The results of the research indicate that human resources competence and the quality of information system have a significant effect to the quality of financial statement. However, the use of accounting information system does not have a significant effect on the quality of financial statements. Human resources competence, the use of information system and the quality of accounting information system simultaneously have an influence on the quality of financial statements  presented by the company. Keywords:Humanresources,InformationTechnology,AccountingInformationSystems,FinancialStatements

Penyuluhan Manajemen Sumber Daya Manusia untuk Pengembangan Karang Taruna Kampung Serua Poncol, Sawah Baru, Tangerang Selatan

2020 ◽  
Vol 2 (2) ◽  
pp. 123-127
Author(s):  
Jasmani Jasmani ◽  
Noryani Noryani ◽  
Yossy Wahyu Indrawan ◽  
Reni Hindriari ◽  
Lia Asmalah
Keyword(s):  
Higher Education ◽  
Resource Management ◽  
Human Resources ◽  
Human Resource Management ◽  
Human Resource ◽  
Community Service ◽  
Organizational Goals ◽  
Service Activity ◽  
The Village

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk memenuhi kewajiban dosen untuk melakukan tridharma perguruan tinggi. Untuk itu sudah menjadi kewajiban bagi dosen berbagi pengetahuan dan wawasan melalui penyuluhan pengembangan manajemen sumber daya manusia agar senantiasa berupaya mencapai tujuan organisasi dengan efektif dan efisien. Dan juga bertujuan Karang Taruna Kampung serua poncol dapat menjalankan fungsi dan perannya secara optimal sehingga mendatangkan manfaat bagi Kampung serua poncol. Pengembangan juga dimaksudkan untuk meningkatkan kualitas sumber daya manusia dalam melaksanakan tugasnya sehingga lebih positif dalam berkontribusi tenaga dan pikiran untuk memajukan Kampung serua poncol.Kata Kunci : Manajemen Sumber Daya ManusiaABSTRACTThe purpose of this community service activity is to fulfill the obligations of lecturers to do tridharma of higher education. For that reason, it has become an obligation for lecturers to share their knowledge and insights through counseling the development of human resource management so that they always strive to achieve organizational goals effectively and efficiently. And also aims at Karang Taruna Kampung Serua Poncol can carry out its functions and roles optimally so that it brings benefits to Kampung Seronc Poncol. The development is also intended to improve the quality of human resources in carrying out their duties so that it is more positive in contributing energy and thoughts to advance the village of all poncol.Keywords: Human Resource Management 

Peningkatan Profesionalisme Pegawai Negeri Sipil Dilihat Dari Sistem Rekrutmen Berbasis Kompetensi

2013 ◽  
Vol 10 (1) ◽  
pp. 49
Author(s):  
Muhammad Ridwan
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Resource Planning ◽  
Civil Servant ◽  
Civil Servants ◽  
Human Resource Planning ◽  
Vacant Position

Quality of human resources-civil servants, among others, which is determined by the recruitment processof seeking and finding HR activities-civil servant who has the motivation, ability, skills and knowledgerequired to carry out its duties in office. Organizational recruitment as human resource planning must becomprehensive programmed to be able to predict the needs of both quantity and quality as well asplanning professionals. Theoretically, many methods and selection techniques to evaluate applicantsaccording to a vacant position within the organizationKeywords: professionalism, recruitment, competence

scholarly journals Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru)

AKUNTABEL ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 57
Author(s):  
Rasyidah Nadir ◽  
Hasyim Hasyim
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
District Government ◽  
The Government

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the  accrual based government accounting standards  as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and   Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

scholarly journals MENADŽMENT I PLANIRANJE LJUDSKIH RESURSA / MANAGEMENT AND PLANING HUMAN RESOURCES

2016 ◽  
Vol 11 (1) ◽  
Author(s):  
Biljana Panić ◽  
Jana Cvijić ◽  
Nada Petrović
Keyword(s):  
Resource Management ◽  
Human Resources ◽  
Human Resource Management ◽  
Human Resource ◽  
Management Strategy ◽  
Practical Knowledge ◽  
Human Resources Management ◽  
Organizational Level ◽  
Resources Management

The importance study shows is based on the possibility of a company that through proper human resources management strategy achieved an increase in effectiveness and efficiency, and therefore the productivity of business in the conditions of high competition. Strategic management of human resources is an important part of the sphere of management, and is based on a theoretical - practical knowledge in the field of work psychology. Human resource management can significantly influence the behavior of employees, their attitudes and success. People, their skills, knowledge and information are the characteristic of the each organization and can not be copied. It must be borne in mind that human resource management can fail if the pursuit organitzacija hire the wrong people, or if they are not motivated enough to their employed. Human resources management strategy needs to be aligned with the company’s strategy. Basic objectives and methods of human resource management needs to ensure the success of the company. Human resources management strategy has an important operational and managerial function carried out by managers of human reusrse. Management Strategy managers are determined by the quality of employees and their potential. The objectives of human resources management in the organization is directly related to the individual indicators work and results achieved by the employees. From the quality of motivation and stimulation of employees rise to its productivity, loyalty and quality of work. At the organizational level, human resource management strategy should be aimed at increasing the level of average productivity, improving quality, improving working conditions. Planing human resources is achieved competitive strategy of the organization. All of that contribute the most to employees and their productive possibility.

scholarly journals PENGARUH TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR PENGELOLA KEUANGAN TERHADAP KUALITAS INFORMASI AKUNTANSI PADA SKPD DI KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Ribka L.V Nantingkaseh ◽  
Ventje Ilat ◽  
Sintje Rondonuwu
Keyword(s):  
Information Technology ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Technology Competence ◽  
Quality Of Accounting Information

Quality of accounting information is a normative prerequisite that must be met in the preparation of financial statements so that accounting information generated can be useful for users of financial statement. This study aims to determine the effect of information technology and the competence of the financial management apparatus on the quality of accounting information on SPKD in Manado City. The data collected by through the spreading of questionnaires to 50 respondents which is the apparatus of financial management at SKPD in Manado City. The data were analyzed by using multiple linear regression analysis method with the help of SPSS 23 program. The result of this research indicates that information technology and competence of financial management apparatus have a positive and significant influence on the the quality of accounting information at SKPD in Manado City.Keywords : Information technology, Competence of financial management apparatus, Qualityof accounting information

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