The Disclosure Practices of National Statement of Financial Management and the Usefulness of National Accounting Information

2018 ◽  
Vol 23 (2) ◽  
pp. 269-309
Author(s):  
A-Young Lee
Keyword(s):  
Financial Management ◽  
Accounting Information ◽  
National Statement ◽  
National Accounting

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

scholarly journals EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT. CIPUTRA INTERNASIONAL MANADO

2014 ◽  
Vol 3 (1) ◽  
pp. 23
Author(s):  
Judhistia Baramuli ◽  
Herman Karamoy
Keyword(s):  
Information System ◽  
Internal Control ◽  
Financial Management ◽  
Accounting Information ◽  
Good Control ◽  
Relevant Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Environment Control ◽  
Business Property

ABSTRAK Aktivitas bisnis properti merupakan aktivitas bisnis yang bergengsi dan menjanjikan bagi para pengusaha. Bisnis property bukanlah bisnis sederhana, bisnis ini besar dan kompleks, ditambah dengan semakin banyak pelaku bisnis yang memilih untuk menekuni bisnis ini, itu artinya persaingan semakin ketat. Oleh karena itu sangat penting bagi suatu perusahaan termasuk didalamnya perusahaan property, untuk menerapkan suatu sistem informasi yang relevan sesuai dengan kebutuhan perusahaan itu sendiri. Terutama dalam masalah keuangan perusahaan. Keuangan merupakan bagian yang vital dalam perusahaan, karenanya pengelolaan keuangan sangat mempengaruhi keberlangsungan hidup perusahaan.Penelitian ini dilakukan pada salah satu anak perusahaan ternama di Indonesia yang ada di Manado,yaitu PT. Ciputra Internasioanal Manado. Hasil penelitian ini menyatakan bahwa penerapan sistem informasi akuntansi yang dijalankan perusahaan telah cukup memadai, disamping itu terdapat Struktur Pengendalian  Intern yang baik (terkandung unsur lingkungan pengendalian yan baik, aktivitas pengendalian dan pengawasan yang baik). Kata Kunci: Sistem Informasi Akuntansi, Akuntansi Penjualan ABSTRACT  The property business activity is a prestigious and promising business for entrepreneurs. Business property is not a simple business, this large and complex business, many people are choosing to pursue this business, it means that the competition is getting tougher. It is therefore very important for a company including the property’s company, to implement a relevant information system according to the needs of the company itself. Especially in the company's financial problems. Finance is a vital part of the company, hence financial management greatly affect the survival of the company.This study was conducted at one of Indonesia's leading subsidiaries in Manado, namely PT. Ciputra International Manado. The results of this study show that implementation of accounting information systems that run the company adequate, besides that there is a good Internal Control Structure (contained  elements of good control environment, control activities and monitoring well).  Keywords: Accounting Information System

scholarly journals Faktor Pendukung Implemetasi SIMDA dan Pengaruhnya Terhadap Kualitas Laporan Keuangan pada SKPD Kabupaten Kulon Progo

2016 ◽  
Vol 18 (3) ◽  
pp. 119
Author(s):  
Mohammad Alfian
Keyword(s):  
Financial Management ◽  
Structural Equation ◽  
Information Quality ◽  
Accounting Information ◽  
Positive Influence ◽  
Equation Model ◽  
Management Support ◽  
Quality Of Data ◽  
Accounting Information Quality ◽  
User Knowledge

<em>This study determines the factors supporting the implementation of SIMDA (local government’s financial management information system) on SKPDs (local government agencies) and the effect of SIMDA implementation toward financial statement quality. This research was based on the deficient SIMDA implementation, as demonstrated by inadequate accounting information quality. Inadequacy of accounting information quality was indicated by smaller number of SKPDs which obtain an unqualified opinion on their audit report. The population in this research is SKPDs in Kulon Progo, Yogyakarta. The samples were taken using judgmental purposive sampling method. The hypotheses were analyzed using structural equation model through SmartPLS. The results show that the quality of data input and the level of user knowledge about SIMDA positively affects the SIMDA implementation. Moreover, the top management support was not positively influence the SIMDA implementation. Furthermore, the research also found that the SIMDA implementation has positive influence toward the accounting information quality.</em>

The Impact of Self-Efficacy on Accountants' Behavioral Intention to Adopt and Use Accounting Information Systems

2019 ◽  
Vol 34 (3) ◽  
pp. 31-46
Author(s):  
Adel A. Alamin ◽  
Carla L. Wilkin ◽  
William Yeoh ◽  
Matthew Warren
Keyword(s):  
Behavioral Intention ◽  
Financial Management ◽  
Self Efficacy ◽  
Business Processes ◽  
Decision Aids ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Intention To Adopt ◽  
Use Of Technology ◽  
The Impact

ABSTRACT Digitalization increasingly affects the accounting profession as it engages with pervasive technologically enabled systems that support business processes and financial management. Given these systems commonly result in less than voluntary use, mandating compliance is challenging. In this context, it is important to understand the attitudes of prospective users, as their negativity may waste resources through ambivalence, frustration, and under-use. Our study of Libyan accountants shows that in adopting a mandated technologically enabled accounting information system, they were influenced by a range of perceptional, dispositional, and environmental factors. By combining components of the unified theory of acceptance and use of technology with institutional theory, results show that 63.4 percent of the variance regarding behavioral intention is attributable to self-efficacy, effort expectancy, coercive, and mimetic pressures. Our findings confirming the significance of self- efficacy and disconfirming experience support calls to consider the influence of self-efficacy upon the use of restrictive decision aids.

scholarly journals Faktor-Faktor yang Mempengaruhi Pengelolaan Keuangan Usaha Kecil Menengah dan Implikasinya terhadap Good Governance

2020 ◽  
Vol 30 (8) ◽  
pp. 2152
Author(s):  
Endar Pituringsih ◽  
Thatok Asmony ◽  
Prayitno Basuki
Keyword(s):  
Organizational Commitment ◽  
Financial Management ◽  
Good Governance ◽  
Accounting Information ◽  
Management Information ◽  
Accounting Information Systems ◽  
Human Resource Capacity ◽  
Medium Enterprise ◽  
Hr Competencies ◽  
Resource Capacity

The study aims to obtain empirical evidence about the influence of organizational commitment, accounting information systems and human resource capacity on Small Medium Enterprise (SME) financial management and the influence of SME financial management on good governance. The study was conducted on SMEs in West Lombok Regency.  various regions in West Lombok Regency The results of the study indicate that organizational commitment does not significantly influence financial management Information technology and HR competencies significantly influence financial management and financial management significantly influence good governance. Keywords: Commitment; Competent; Technology; Financial Management; Good Governance.

scholarly journals A IMPORTÂNCIA DA INFORMAÇÃO CONTÁBIL NAS PEQUENAS EMPRESAS

2021 ◽  
Vol 9 (205) ◽  
pp. 1-13
Author(s):  
Kelly Regina Costa Gonçalves
Keyword(s):  
Financial Management ◽  
Small Businesses ◽  
Qualitative Methodology ◽  
Business Management ◽  
Accounting Information ◽  
Financial Control ◽  
Economic Sector ◽  
Small Companies ◽  
Large Space ◽  
Small Business Management

Financial management is a topic studied by several authors, due to its paramount importance. However, small businesses, despite occupying a large space in the economic sector, find it difficult to remain in the market. Therefore, this article seeks to demonstrate the importance of accounting information for small business management. Through the qualitative methodology carried out at Miami Rio, it will be possible to identify and evaluate the difficulties that small companies face in managing the financial area. Finally, the work concludes that only through effective financial control is it possible to maintain a growth perspective for small companies.

scholarly journals AKUNTANSI PERSPEKTIF USAHA MIKRO KECIL MENENGAH (SURVEI PADA UMKM DI KOTA MATARAM)

2020 ◽  
Vol 4 (2) ◽  
pp. 147-154
Author(s):  
Bq. Anggun Hilendri ◽  
Sapto Hendri BS ◽  
L. Takdir Jumaidi ◽  
D. Tialurra Della Nabila
Keyword(s):  
Decision Making ◽  
Financial Management ◽  
Small Businesses ◽  
Accounting Information ◽  
Market Development ◽  
Business Success ◽  
Initial Capital ◽  
Research Results ◽  
Reliable Basis

Accounting information has an important role to achieve business success, including for small businesses. Accounting information can be a reliable basis for decision-making in managing small businesses, including market development decisions, pricing and others. The purpose of this study was to determine the perspectives of MSMEs owners about the accounting and financial management of their businesses. Based on the research results, perspective accounting MSMEs owners in the Mataram city is limited by income record and expenditure only or simple bookkkeeping. Financial management is done simply by knowing the initial capital has returned and the remaining results of operations are profit Keywords: accounting, financial management

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