scholarly journals Determinants Analysis For The Quality Of Village Financial Statements

2021 ◽  
Vol 11 (1) ◽  
pp. 185-203
Author(s):  
Chusnul Khotimah ◽  
Icuk Rangga Bawono ◽  
Rasyid Mei Mustafa
Keyword(s):  
Information Technology ◽  
Public Participation ◽  
Human Resource ◽  
Local Governments ◽  
Financial Statement ◽  
Primary Data ◽  
Survey Method ◽  
Positive Effects ◽  
The Village

This study aims to determine the effect of human resource competence, utilization of information technology, and public participation on the quality of village financial statement. This is a quantitative study which used a survey method and questionnaire. Furthermore, the samples were obtained using double sampling method with a total of 172 villages in Banyumas Regency. The collection of primary data was from respondents' answers to the questionnaire instrument that was distributed to the village secretary or treasurer as the PTPKD. The results showed that human resource competence did not affect the quality of village financial statement, while the utilization of information technology and public participation had positive effects. Furthermore, the study has three implications, first, the government is specifically expected to make good utilization of the provided information technology. Secondly , it is hoped that the central and regional governments can provide more intensive education and training to villages, in order to improve the competence of human resources, namely the village officials. Thirdly, the central and local governments as policymakers need to develop policies that villages universally can follow and do not overlap with one another.

scholarly journals Pemanfaatan Teknologi Informasi, Kualitas SDM, dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Studi pada OPD Provinsi Gorontalo

2020 ◽  
Vol 1 (1) ◽  
pp. 36-47
Author(s):  
Mardiah Sikumbang ◽  
Lukman Pakaya ◽  
Harun Blongkod
Keyword(s):  
Information Technology ◽  
Human Resource ◽  
Internal Control ◽  
Quantitative Research ◽  
Internal Audit ◽  
Financial Statement ◽  
Primary Data ◽  
Work Commitment ◽  
Analysis Technique

This research aimed to know the influence of the utilization of information technology, the quality of human resource, and the system of internal control towards  the  quality of  financial  statement  at  OPO of Gorontalo Province partially and simultaneously. This was quantitative research by using primary data obtained from the distribution of the questionnaire to the Regional Device Organization (ROO) personnel Gorontalo province. The data analysis technique used multiple regression analysis.This research finding revealed that the utilization of Information technology, the  quality of human  resource,  and  the system  of  internal  control  was simultaneously and significantly influenced the variable of quality of financial statement in ROO  of  Gorontalo  Province  with  the  determinant  value  as 64,40%.  While the remaining  was  35,600/0 could  be described  by  other unlnvestigated variables  such  as  the work  commitment of the personnel. organization justice, education and training of the personnel, as well as the follow up of internal audit. While it was partially only  the quality of human resource and the system of Internal control simultaneously and significantly influenced the variable of the quality of financial statemeot In the Regional Device Organization (ROO) of Gorontalo province.

Effect Technology Information On Quality Financial Statement With Internal Control As Moderating Variable

2021 ◽  
Vol 2 (1) ◽  
pp. 9-13
Author(s):  
Aris Eddy Sarwono ◽  
Asih Handayani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Local Governments ◽  
Sampling Technique ◽  
Financial Statement ◽  
Financial Reports ◽  
Internal Control System

The problem with the low quality of financial reports in local governments is the reason this research was conducted. This research was conducted with the aim of analyzing the use of information technology on the quality of financial reports by considering the internal control system (SPI) factor. The location of this research is in the Karisidenan Surakarta area which includes 6 districts and 1 city. The population of this research is all state civil servants (ASN) in local governments who work in accounting. The sampling technique was using purposive sampling method. The results showed that the use of information technology had a positive effect on the quality of financial reporting in local governments, while the internal control system moderated the effect of the use of information technology on the quality of financial reporting in local governments.

scholarly journals PENGARUH KESELAMATAN, KESEHATAN DAN KEDISIPLINAN KERJA TERHADAP KINERJA KARYAWAN BAGIAN WORKSHOP PT. IRADAH DELAPAN

MANAJERIAL ◽  
2018 ◽  
Vol 4 (2) ◽  
pp. 36
Author(s):  
MUHAMMAD RAFSANJANI ROMADHON
Keyword(s):  
Human Resources ◽  
Employee Performance ◽  
Population Data ◽  
Primary Data ◽  
Survey Method ◽  
Significant Positive Effect ◽  
Work Safety ◽  
Positive Effects ◽  
Positive Effect

Efforts to improve the quality of human resources, the main source of human companies need to be done well, directed, and planned, so that companies can compete fairly with other companies, given the future competition between companies will be more stringent. Human resources are able to compete with competitors or with business partners the only company that has the quality of human resources. The research objective was to determine the effect of work safety, health and work discipline on the performance of employees of PT. Eight Iradah Workshop Division. This study uses a survey method using primary data obtained from the questionnaire. The sample in this study was 57 PT. Eight Iradah Workshop Division. Samples taken using saturated sampling are sampling techniques based on the total population. Data were analyzed using multiple linear regression. The results showed that: (1) Work Safety had a significant positive effect on employee performance. (2) Health Work has no effect which has a significant positive effect on employee performance. (3) Discipline of significant positive effects on employee performance.

scholarly journals KAJIAN PENINGKATAN PENDAPATAN PENGRAJIN GULA KELAPA DI DESA PURBOSARI KECAMATAN SELUMA BARAT KABUPATEN SELUMA

2016 ◽  
Vol 15 (1) ◽  
pp. 37-44
Author(s):  
. Sriyoto ◽  
Bambang Sumantri
Keyword(s):  
Qualitative Analysis ◽  
Local Governments ◽  
Business Management ◽  
Secondary Data ◽  
Appropriate Technology ◽  
Primary Data ◽  
Survey Method ◽  
Production Engineering ◽  
Bargaining Position

Coconut sugar is one commodity that has potential importance in the composition of the food in the community. Viewed in terms of quality, the quality of the products are still not equal among the producers. This causes the bargaining position of producers becomes weak and coconut sugar prices tend to be low. Seluma Regency especially Western Seluma District has fertile lowland areas and is one of the main producers of coconut sugar precisely in Purbosari village. This study aimed to determine the income level and income-raising efforts of coconut sugar producers in the Purbosari village, Western Seluma District, Seluma Regency. Location of the study was set intentionally (purposive). Data taken in this study were derived from the primary data (interviews) and secondary data (through literature). This study used survey method and the method of selecting the sample in this study was calculated using census. The data analysis used in this study were a quantitative and qualitative analysis. Quantitative analysis was used to calculate the income of coconut sugar producers and qualitative analysis conducted through a descriptive approach. Based on the research discovered that the average income of coconut sugar producers was Rp715.569,60 per week / 40 trees. Common difficulties faced by coconut sugar producers were capital, production engineering, business management and marketing network. Seluma local governments can play a role in efforts to increase the income of coconut sugar producers by providing them with capital, appropriate technology, improved knowledge of entrepreneurship and innovation, as well as business management assistance. Keywords: income, coconut sugar, producer.

scholarly journals EVALUATING THE ROLE OF INTERNAL AUDIT AND ITS RELATION TO THE QUALITY OF FINANCIAL STATEMENT

2020 ◽  
Vol 28 (3) ◽  
pp. 145-180
Author(s):  
Luh Merawati ◽  
Putu Kumalasari
Keyword(s):  
Local Government ◽  
Human Resource ◽  
Linear Regression Analysis ◽  
Internal Audit ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Primary Data ◽  
Analysis Technique

Purpose — This research aimed to obtain empirical evidence about the effect of accounting understandability, human resource competency and the role of internal audit as moderating variable on the quality of financial statement. Design/methodology/approach — This research was conducted on all financial administration officials and treasurers of local government in Bangli Regency with the primary data was obtained from questionnaires which were distributed to respondents. Sample was determined through purposive sampling. The analysis technique used was the multiple linear regression analysis. Findings — The results suggested that accounting understandability and the human resouce competency had positive effect on the quality of financial statement. Meanwhile, the relation between accounting understandibility and the quality of financial statement, the role of internal audit was not the moderating variable. Whereas, the effect of the role of internal audit was proven to moderate the relation between human resource competency and the quality of financial statement, with negative direction. Practical Implications — The financial statement of local government is a form of accountability on the use of local finances as the implementation of regional autonomy and the operational of local government to provide useful information in decision making. Originality/value — The quality of the said financial statement is determined by qualitative characteristics which are relevant, reliable, comparable and understandable, based on PP No. 71 of 2010.

scholarly journals PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Natalia Paranoan ◽  
Christina Jeane Tandirerung ◽  
Anthon Paranoan
Keyword(s):  
Information Technology ◽  
Information System ◽  
Linear Regression ◽  
Human Resource ◽  
Sampling Method ◽  
Accounting Information ◽  
Primary Data ◽  
Survey Method ◽  
Technology Usage ◽  
Accounting Information System

This study is aimed to test and analyze the effect of information technology usage and human resource competencies on the effectiveness of accounting information system. This study used primary data with survey method by distibuted questionnaires to employees of PT. X Makassar. The samples were defined by using purposive sampling method. This study distributed 50 questionnaires but only 45 questionnaires were returned and could be processed. Data that already collected were analyzed by multiple linear regression. The results show that information technology usage had positive and not significant effect to the effectiveness of accounting information system, and human resource competencies had positive and significant effect to the effectiveness of accounting information system. While information technology usage and human resource competencies simultaneous affect to the effectiveness of accounting information system.

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 

Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Pemerintah Daerah Kota Yogyakarta)

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Teguh Erawati
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resource ◽  
Financial Accounting ◽  
System Capacity ◽  
Accounting System ◽  
Financial Report ◽  
Purposive Sampling ◽  
Utility Of Information

The research is to examine the influence of the understanding of local financial accounting system, capacity of human resource and the utility of information tecnology toward the quality of financial report information of yogyakarta government.The used data for the research is primer data. It is the result from questionnaires spreading. The respondence of this research is manager of financial report of yogyakarta local government. The questionnair is spread to 90 respondents, meanwhile that can be proccesd are 63 questionnaires. The method of sample taking is using purposive sampling. Analytic technique of data in this research is using double linier regretion technique.The result of regretion test shows that the local government financial accounting system understanding and the capacity of human resource are not influenced significantly to the quality of local government financial report information, meanwhile the utility of technology is influenced positively to the quality of local government financial report information.keyword: the understanding of local financial accounting system, capacity of human resource, the utility of information technology and quality of local government financial report information.

PENGARUH PENDAPATAN RUMAH TANGGA TERHADAP KONSUMSI DAGING (SAPI, BABI DAN AYAM ) DI DESA SEA I KECAMATAN PINELENG

ZOOTEC ◽  
2014 ◽  
Vol 34 (2) ◽  
pp. 10
Author(s):  
Richie A.F. Osak ◽  
V V.J Panelewen ◽  
J. Pandey ◽  
I. D.R Lumenta
Keyword(s):  
Household Income ◽  
Household Head ◽  
Secondary Data ◽  
Meat Consumption ◽  
Research Problem ◽  
Chicken Meat ◽  
Primary Data ◽  
Survey Method ◽  
The Difference ◽  
The Village

ABSTRACT THE EFFECT OF HOUSEHOLD INCOME ON MEAT CONSUMPTION (BEEF, PORK AND CHIKEN) AT THE VILLAGE OF SEA I, PINELENG DISTRICT.This study aims to determine the magnitude of meat consumption (beef, porl and chiken) of household based on income levels in the Village of Sea I, Pineleng district and to determine the effect of household income on meat consumption (beef, porl and chiken) in the Village of Sea I, Pineleng district. Formulation of research problem is how much they purchased meat (beef, porl and chiken) consumption household in the Village of Sea I, Pineleng district. This study was conducted in the Village of Sea I, Pineleng district. Study was conducted using a survey method, and data were obtained through primary data and secondary data. Determination of the location (rural sample) in the study was conducted by purposive sampling method. Number of samples used in this study were 30 people. Data of this study were analyzed by descriptive and mathematical analysis methods. Income indicated the amount of income earned in a month household, whether they were from the household head or sourced from other household members who work and earn income. From the money earned, the highest number of respondents had incomes between 1.000.000 to 3.000.000/month with the percentage of 70 %, while the number of respondents with the smallest income was less than 1.000.000/month with the percentage of 16.67 %. The difference of income held by the respondents in the Village of Sea I, would have an impact on the amount of meat purchases each month. This was in accordance with the opinion Sukirno (2002) stating that most of the disposable income is used to buy food and clothing. Most of the meat consumed by people in the Village of Sea I was pork and chicken meat compared to beef, it was because the price of beef was relatively expensive compared to the price of pork and chicken meat. Based on research results, pork was the most meat consumed by family respondents about 21 families with the percentage of 70 % of respondents, followed by chicken meat about 18 families with the percentage of 60 % of respondents, and beef by 8 families with the percentage of 26 respondents, 67 % of domestic poultry and meat about 6 families with the percentage of 20 % of respondents. Based on the results of research, it can be concluded that household income significantly affect the consumption of meat in the Village of Sea I, Pineleng district and the average consumption of meat in the Village of Sea I, Pineleng district was about 8,9  kg/capita/year, below the national target of 10,3  kg/capita/year.   Key Words : Household income, meat consumption, Sea I Village.

scholarly journals Farmer Preference to High Elevation Rice Technological Packages for Accelerating Technological Dissemination (A case Study in Humbang Hasundutan Regency)

Agro Ekonomi ◽  
2021 ◽  
Vol 32 (2) ◽  
Author(s):  
Setia Sari Girsang ◽  
Agung B Santosa ◽  
Tommy Purba ◽  
Deddy R Siagian ◽  
Khadijah E Ramija
Keyword(s):  
Low Cost ◽  
High Elevation ◽  
Primary Data ◽  
Survey Method ◽  
User Friendliness ◽  
Level Of Satisfaction ◽  
High Level ◽  
Level Of Importance

Accelerating the introduction of a new technological package is needed to increase the productivity of high elevation puddled rice in Humbang Hasundutan. The objectives of the study are to find out the perception of the existence of technological packages and farmers' preference for a new technological package. The study used a survey method with primary data gathered using questionnaires. The criteria of locations and respondents were used to obtain relevant respondents and data concerning their knowledge of high elevation puddled rice cultivation.  The collected data were processed by using Importance Performance Analysis in order to find out the level of Importance and Satisfaction of the indicators and the valued aspects in the technological package components. The results of the study showed that the socio-economic aspects had to be heeded in organizing the technological package. Indicators having a high level of importance and a low level of satisfaction consisted of production cost, quality of seeds, farmer groups empowerment, technology information institution, capital cost, agricultural tools and machines, pest control, sales price, irrigation canals, and farm roads. On the other hand, introducing new superior seeds, productivity attribute and planting age were important indicators for local farmers as to improve the quality of existing seeds. Farmers group expected that the technological package had a high level of productivity, better access to input, low cost, and good user-friendliness in its application.

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