scholarly journals STRATEGI PENGEMBANGAN KOPERASI LEMBAGA KEUANGAN MIKRO AGRIBISNIS (LKM-A) GAPOKTAN SARI MAKMUR KECAMATAN METRO TIMUR KOTA METRO

2019 ◽  
Vol 7 (1) ◽  
pp. 83
Author(s):  
Aurora Afifah Yasmin ◽  
Dyah Aring Hepiana Lestari ◽  
Muhammad Irfan Affandi
Keyword(s):  
Financial Services ◽  
Financial Management ◽  
Legal Status ◽  
Microfinance Institutions ◽  
Analysis Method ◽  
Excellent Service ◽  
External Training ◽  
The Government ◽  
Accounting Software

This research aims to analyze the internal and external environment, arrange development strategies, and determine priority strategies of Microfinance Institutions Farmer Groups Sari Makmur Cooperative. This research isperforms a case study method. Respondents  were 13 people consist of organizers and members of the cooperative, expert, and  regulator.  Data analysis method used in this research was qualitative analysis method. The results showed that the main internal strengths of the cooperative were its legal status and registered status at the financial services authority.  The main weakness was the lack of awareness of members in the cooperative. Externally, cooperative faced major opportunity in the form of the need for easy and fast loan services and the main threat of increasing community living costs. The priority strategies that could be used in the development and sustainability of the cooperative microfinance were using accounting software for financial data processing to improve cooperative’s financial management, improving the quality of cooperative’s organizer and managers by providing internal training and engaging in external training conducted by the government or other institutions, and improving the excellent service to meet the needs of cooperative’s members.Key words: cooperative, microfinance, strategies

scholarly journals Identifikasi Kualitas Laporan Keuangan Melalui Pemanfaatan Sistem Informasi Dan Pemahaman Akuntansi Badan Usaha Milik Desa

2021 ◽  
Vol 22 (1) ◽  
pp. 66-77
Author(s):  
Wulan Riyadi ◽  
Melia Wida Rahmayani ◽  
Yogi Ginanjar
Keyword(s):  
Information Systems ◽  
Financial Management ◽  
Random Sampling ◽  
Accounting Standards ◽  
Theory And Practice ◽  
Sampling Techniques ◽  
Analysis Method ◽  
Financial Reports ◽  
The Government

AbstractThe factor that can encourage BUMDes to become better is the proper management of financial reports. Utilization of information systems and understanding of accounting is important in carrying out BUMDes financial activities. Utilization of  information systems and understanding of accounting will have an impact on financial reports. Problems related to financial management in BUMDes must be considered by the government and other interested parties so that the existence of BUMDes continues. This study aims to determine empirical evidence about the effect of the use of information systems and understanding of accounting on the quality of financial reports. The sample in this study was 60 BUMDes with sampling using random sampling techniques and obtained of 150 data. The data analysis method used in this study is multiple linear regression. The results of this study indicate that the use utilization of information systems and understanding of accounting has a partial and simultaneous effect on the quality of financial reports. BUMDes in Majalengka Regency have implemented an information system to facilitate the preparation and presentation carried out by financial managers who understand accounting science both theory and practice and understand applicable accounting standards so as to produce quality financial reports in BUMDes Majalengka Regency. Keywords: the quality of financial reports, utilization of information systems, understanding of accounting AbstrakFaktor yang dapat mendorong BUMDes menjadi lebih baik yaitu pengelolaan laporan keuangan yang tepat. Pemanfaatan sistem informasi dan pemahaman akuntansi penting dalam menjalankan aktivitas keuangan BUMDes. Pemanfaatan sistem informasi dan pemahaman akuntansi akan berdampak terhadap laporan keuangan. Masalah yang berkaitan dengan pengelolaan keuangan dalam BUMDes harus diperhatikan oleh pemerintah maupun pihak-pihak berkepentingan agar eksistensi BUMDes terus berlanjut. Penelitian ini bertujuan untuk mengetahui bukti empiris tentang pengaruh pemanfaatan sistem informasi dan pemahaman akuntansi terhadap kualitas laporan keuangan. Sampel dalam penelitian ini sebanyak 60 BUMDes dengan penentuan sampel menggunakan teknik random sampling dan diperoleh 150 data. Metode analisis data yang digunakan dalam penelitian ini yaitu regresi linear berganda. Hasil penelitian ini menunjukkan bahwa pemanfaatan sistem informasi dan pemahaman akuntansi berpengaruh secara parsial dan simultan terhadap kualitas laporan keuangan. BUMDes di Kabupaten Majalengka telah memanfaatkan sistem informasi guna mempermudah dalam penyusunan dan penyajian laporan keuangan. Pengelola keuangan telah memahami ilmu akuntansi baik teori maupun praktik serta paham dengan standar akuntansi yang berlaku sehingga menghasilkan laporan keuangan yang berkualitas di BUMDes Kabupaten Majalengka. Kata kunci: kualitas laporan keuangan, pemanfaatan sistem informasi, pemahaman akuntansi

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 Manajemen Keuangan Madrasah yang Bersumber dari Masyarakat

At-Turats ◽  
2019 ◽  
Vol 13 (1) ◽  
Author(s):  
Khoirul Anam
Keyword(s):  
Financial Management ◽  
Educational Institution ◽  
National Development ◽  
Quality Of Education ◽  
Islamic School ◽  
Islamic Schools ◽  
School Committee ◽  
The Government ◽  
Improve Access

Indicator of Indonesian’s national development is the quality of education. Islamic school’s funding is an important instrument to improve access, quality, and competitiveness of educational institution. Islamic schools education funding source are joint responsibility of the government and the community. Community-sources funding is managed by the Islamic school committee and supervised by the internal supervisor. Moreover, the financial management was carried out with the following mechanism: submitting the proposal from the Islamic school to the committee, approving the proposal, disbursement process, and then reporting the agenda to the Islamic school committee. Therefore, the committee’s internal supervisor is controlled every 6 months. In addition, the following barriers come from the parents and student.

scholarly journals Beach Development Strategy as Tourism Destination in Tabanan Bali

2019 ◽  
Vol 10 (01) ◽  
pp. 21219-21228
Author(s):  
Ni Luh Putu Suratini ◽  
I Ketut Arnawa ◽  
I Gusti Ngurah Alit Wiswasta
Keyword(s):  
Development Strategy ◽  
Swot Analysis ◽  
Community Leaders ◽  
Analysis Method ◽  
Tourist Destination ◽  
Factor Matrix ◽  
Tourist Destinations ◽  
The Government ◽  
Suitable Potential

The purpose of the study is to: (1). Analyzing the attractiveness of Pasut Beach as one of the tourist destinations in Tabanan Regency. (2). Analyze the strategy of developing Pasut Beach as a tourist destination in Tabanan Regency. The research location was determined by purposive sampling Pasut Beach, located in Tibubiu Village, Kerambitan District, Tabanan on the basis of having a very suitable potential to be developed into a tourist destination. The sample of the study was taken by 49 people consisting of elements from the Government, community leaders and tourism actors. This study uses qualitative qualitative analysis method (giving more detailed reviews and interpretations of the data obtained and SWOT analysis. Furthermore, in the SWOT method the External Strategy Factor Matrix (EFAS) model and the Internal Strategy Factor Matrix Model (IFAS) are used, followed by IFE matrix and EFE matrix to determine the weight, rating and score and to determine the strategy and position of the quadrant I - E matrix, Beach Pas po is in the position in quadrant I, with the S-O strategy where the values ​​of strength and opportunity are equally high ( use the power to get opportunities) by improving the quality of human resources, especially in the field of mastering technology, communication and information.

scholarly journals Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

2021 ◽  
Vol 4 (2) ◽  
pp. 419-433
Author(s):  
Ria Herlina ◽  
Taufeni Taufik ◽  
Azwir Nasir
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Systems ◽  
Finance Management ◽  
Internal Control System ◽  
The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

PENERAPAN PSAP NOMOR 07 TENTANG AKUNTANSI ASET TETAP PADA KANTOR KEPOLISIAN RESOR KOTA LUBUKLINGGAU

2021 ◽  
Vol 4 (3) ◽  
pp. 961
Author(s):  
Norman Hadi ◽  
Sriyani Sriyani
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Balance Sheet ◽  
Economic Benefits ◽  
Point Of View ◽  
Police Station ◽  
Straight Line ◽  
Fixed Assets ◽  
The Government

The reform of state financial management in 2003 was aimed at realizing transparent and accountable government financial reporting. Reform of state financial management is the first step in improving the quality of state finances. In the government environment, fixed assets play an important role in government operations and also benefit the community. The problem studied is how the suitability of accounting for fixed assets at the Lubuklinggau Police with PSAP number 07 concerning Accounting for Fixed Assets from the point of view of recognition, measurement, presentation, and disclosure of Fixed Assets in Financial Statements. The research method used is a qualitative method, the method of data collection is carried out by means of observation and interviews with parties related to accounting at the Lubuklinggau Police Station. The results of this study are the Lubuklinggau Police Station has implemented Fixed Asset Accounting in accordance with PSAP 07, namely Assets are recognized when future economic benefits have been obtained and their value can be measured reliably, Fixed Assets are measured at cost, depreciation is carried out using a straight line and presented in Balance sheet according to PSAP 07.

THE STRATEGY TO ENHANCE THE SHARIAH FINANCIAL LITERACY AND INCLUSION IN INDONESIA (Case Study at Financial Services Authority Office in The City of Malang)

2017 ◽  
Vol 1 (1) ◽  
pp. 47
Author(s):  
Ma’rufa Khotiawan ◽  
Muhammad Luthfiansyah
Keyword(s):  
Financial Literacy ◽  
Financial Services ◽  
Financial Management ◽  
Financial Inclusion ◽  
National Strategy ◽  
Research Needs ◽  
Know How ◽  
The Government ◽  
The City

<p>The<strong> </strong>results of the survey of literacy and Financial Inclusion Shari'ah in Indonesia 2016 each show numbers 8.11 %  and 11.06 %. Whereas the inhabitants of the religion of Islam in Indonesia more than 85%. With this then needs to be formulated strategies that can increase the level of literacy and financial inclusion shari'ah in Indonesia. The importance of literacy improvement and Financial Inclusion Shari'ah to improve the behavior of the community in financial management and to improve the welfare of them. So that priorities are intended to know how the strategy applied to increasing literacy and Financial Inclusion Shari'ah. This research uses qualitative research method with the approach of the case study. The results of this research are some government policy that is contained in the form of National Strategy for Financial Literacy Indonesia (SNLKI) to improve financial literacy Shari'ah and inclusive Financial National Strategy (SNKI) to improve financial inclusion. But the next research needs to examined and monitored about various programs to increase shari'a literacy and financial inclusion is doing by the government.</p><strong>Keywords: </strong>Sharia Financial Literacy, Sharia Financial Inclusion, the strategy.

scholarly journals Implementasi Manajemen Pembiayaan Dalam Meningkatkan Mutu Pendidikan di RA Mambaul Ulum Sumurgung Montong Tuban

2020 ◽  
Vol 4 (1) ◽  
pp. 22-31
Author(s):  
Siti Fatimahh
Keyword(s):  
Primary School ◽  
Financial Management ◽  
Management Plan ◽  
Quality Of Education ◽  
Management Planning ◽  
Education Financing ◽  
Control Evaluation ◽  
The Government ◽  
Initial Financing

This research aimed to describe the financing management planning, implementation of education financing management and education financing control to improve the quality of education in RA Mambaul Ulum Sumurgung Montong Tuban. The method used in this research through observation, interviews and documentation. The results showed that 1) financing management planning was arried out by referring to the budget ceiling, not exceeding the budget determined by the government or financing from parents or the community, if the source of cost comes from the government then must look at the rules that have been determined by the government, if financing income comes from the community, so the financing management plan was carried out according to the principle of primary school needs to tertiary needs but within limits did not violate the rules 2) Madrasah financing implementation activities included two major activities, consisting of school financial revenues and expenditures. The financing management activities included bookkeeping or financial management activities 3) control/evaluation included the activities of checking and evaluating the plan and implementation of education funding can be carried out in accordance with the initial financing plan and its implementation.

scholarly journals KAJIAN AKADEMIK TENTANG PEMOTONGAN GAJI PEGAWAI NEGERI SIPIL TUGAS BELAJAR DALAM SISTEM KEUANGAN NEGARA

Yuridika ◽  
2010 ◽  
Vol 25 (1) ◽  
Author(s):  
Indrawati . ◽  
Rr. Herini Siti Aisyah
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Final Report ◽  
State Budget ◽  
National Education ◽  
Financial Accountability ◽  
Professional Educators ◽  
The Government ◽  
Basic Salary

There are many various efforts have been taken by the Government to improve the quality of education in Indonesia, one of them with empowerment and improving the quality of teachers and lecturers as professional educators must have the academic qualifications, competence, education certificates, and have the ability to achieve national education goals. However, as consequences Government cut the student salaries component included basic salary and allowances, and only receive the benefits of the family. The existing lawsconcerning the financial management of state budget allocations, especially civil servants salaries that are taking education in the Ministry of National Education in Indonesia that are incompatible with the principles of good governance. While the principle of state financial accountability contained in Article 23 art (1) of UUD 1945 that is “responsible for the greatest prosperity of the people”. The dimensions of financial accountability, not judged merely from the final report submitted, but from the beginning of the design process, discussion, and ratification, and implementationKeyword : education, payroll deduction, regulation, good governance, accountability.

scholarly journals Does human resource knowledge moderate the effect of good governance and regional financial performance?

2021 ◽  
Vol 10 (3) ◽  
pp. 189-201
Author(s):  
Mutia Riska Faridani ◽  
Roekhudin Roekhudin ◽  
Noval Adib
Keyword(s):  
Financial Performance ◽  
Human Resource ◽  
Rule Of Law ◽  
Government Regulation ◽  
Good Governance ◽  
Analysis Method ◽  
Excellent Service ◽  
The Government ◽  
And Training ◽  
Resource Knowledge

This study aims to examine the effect of professionalism, accountability, transparency, excellent service, participation, and rule of law on the regional financial performance of East Tanjung Jabung regency moderated by human resource knowledge. This research was conducted on 89 respondents in 28 OPDs of the Government of East Tanjung Jabung Regency. The data analysis method used SEM-PLS with the WarpPLS 7.0 application. The results of this study indicated that the principles of good governance which referred to Government Regulation Number 101 of 2000 concerning Education and Training for Civil Servant Positions that can positively affect the regional financial performance of East Tanjung Jabung Regency include professionalism, accountability, and participation. Meanwhile, the principles of transparency, excellent service, and rule of law have not been able to maximally affect the regional financial performance of East Tanjung Jabung Regency. Human resource knowledge as a moderating variable was able to strengthen several variables from the principles of good governance, namely human resource knowledge was able to strengthen the effect of professionalism, accountability, transparency, and excellent service. However, the result of research on human resource knowledge was also unable to moderate the effect of participation and rule of law on regional financial performance.

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