scholarly journals ANALISIS EFISIENSI PENERAPAN TRANSAKSI NON TUNAI DALAM PENGELOLAAN KEUANGAN DAERAH PADA SEKRETARIAT DAERAH KOTA METRO PROVINSI LAMPUNG

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Lidanna Dian Kurnia
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Research Method ◽  
Cost Effective ◽  
Highly Efficient ◽  
Cash Transaction ◽  
Quantitative Descriptive ◽  
Valid Proof ◽  
Descriptive Method

Implementation of non-cash transactions in each region are different, both constraints and applications. The non-cash transaction system is considered to be more practical, efficient, easy, even able to support the economy through increased money circulation speed. The implementation of this non-cash system is one of the forms to realize the financial management that is transparent, accountable, effective and efficient. The aim of this study is empirically to know the efficiency of the implementation of non-cash transactions in regional financial management at Metro District. The research method used is a quantitative descriptive method. The results showed that the implementation of the non-cash transactions in regional financial management at Metro City, Lampung Province provides many benefits namely transactions become highly efficient and also effective. The advantage of implementing a non-cash transaction system is that the use of all transaction flows can be traced so that it is more accountable because all transactions are backed by valid proof; treasurer does not have to hold cash with varying risks of crime, loss and error counts; avoiding financial abuse in regional devices; more efficient usage of budgets and more controlled cash-in flows; improve internal control of cash management and simplify billing acceptance. In addition, non-cash transactions tend to be more cost-effective when compared to the use of cash transactions with kartal money, banknotes or coins and accelerate the implementation of book close as well as financial reporting and guaranteed reliability.Keywords: Efficiency, Non-Cash Transactions

PENGARUH KOMPETENSI APARATUR DESA, KETAATAN PELAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI

2018 ◽  
Vol 1 (2) ◽  
pp. 63-89
Author(s):  
Klara Wonar ◽  
Syaikhul Falah ◽  
Bill J. C. Pangayow
Keyword(s):  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Quantitative Research ◽  
Primary Data ◽  
Survey Method ◽  
Moral Sensitivity ◽  
Fraud Prevention ◽  
Study Results

This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.

scholarly journals ANALISIS PENGENDALIAN INTERN ATAS PENJUALAN DAN PENERIMAAN KAS TERHADAP EFEKTIFITAS PERUSAHAAN (Studi Kasus pada PT Astra International, Tbk – Isuzu Cabang Bogor)

2019 ◽  
Author(s):  
Melissa Lukman ◽  
Yayuk Nurjanah
Keyword(s):  
Internal Control ◽  
Research Method ◽  
Qualitative Descriptive ◽  
A Company ◽  
Descriptive Method

Internal control is a tool that can help the company officer in doing their job and their function so that have a good role for the company. One of the internal control that important to a company is internal control of sales and cash receipts because from this the company’s revenue is derived. With the implementation of internal control that applied by the company also reflects the effectiveness of sales and cash receipts.The research method that the writer used is qualitative descriptive method which means comparing theory with practice in the company. It used to determine how the application of internal control of sales and cash receipts in the company and whether the application has been effective or not.The results of the study shows that the application of internal control to sales and cash receipts are good enough and effective even though there are still a few weaknesses in internal control sales. Sales and cash receipts procedure also are in accordance with the SOP.Keywords : Internal control, sales, cash receipts, effectivity

scholarly journals Evaluasi Tarif Pelayanan Badan Layanan Umum Dengan Metode Unit Cost Pada Universitas Islam Negeri Imam Bonjol Padang

2020 ◽  
Vol 20 (3) ◽  
pp. 1093
Author(s):  
Ramayani Eka Putri ◽  
Suhairi Suhairi ◽  
Nini Syofriyeni
Keyword(s):  
Financial Management ◽  
Unit Cost ◽  
Secondary Data ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Efficiency And Effectiveness ◽  
Service Activity ◽  
Service Rates ◽  
Quantitative Descriptive ◽  
Descriptive Method

This study is an applied research which aims to calculate the unit cost per service activity output at the UIN Imam Bonjol Padang Postgraduate program using the Activity Based Costing method, and compare the results of the unit cost calculation for each of the current Imam Bonjol UIN BLU service rates and provide recommendations for evaluation of rates relevant to UIN Imam Bonjol Padang's current condition. It is hoped that this research can provide valuable input so that service rates that are relevant to the development of Imam Bonjol Padang UIN can be applied and can be one of the references for calculating service rates in order to increase the level of efficiency and effectiveness of State financial management. The research design used is quantitative descriptive method. The data used in this study are secondary data in the form of budget data and expenditure expenditures released for each service activity. The results showed that almost the entire unit cost of service in the UIN Imam Bonjol Padang Postgraduate program turned out to be higher than the applicable rate (underrated). This shows that BLU UIN Imam Bonjol Padang's service rates is no longer relevant. UIN Imam Bonjol Padang needs to evaluate service rates in order to optimize financial management, so BLU services can be further improved. 

scholarly journals The Effect of Class Management on Economic Learning Motivation at SMA Negeri 20 Palembang

2021 ◽  
Vol 4 (1) ◽  
pp. 61-75
Author(s):  
Erma Yulaini ◽  
Diana Widhi Rachmawati ◽  
Devi Nur Ahini Oktavia Putri ◽  
Nyoman Tri Chayanti
Keyword(s):  
Classroom Management ◽  
Learning Process ◽  
Research Method ◽  
Management Education ◽  
Learning Motivation ◽  
Management Learning ◽  
Class Management ◽  
Quantitative Descriptive ◽  
Academic Year ◽  
Descriptive Method

The purpose of this study was to determine the effect of classroom management on motivation to study economics at SMA Negeri 20 Palembang for the 2019/2020 academic year. The research method used quantitative descriptive method. The sample in the research of class X amounted to 54 students. In collecting data the researchers used techniques of documentation and questionnaires. The results showed that the class management had a significant effect on the economic learning motivation received with a large effect from the class management of 31.97%, while the remaining 68.03% was influenced by other factors. Therefore, classroom management is needed in the learning process. Keywords: Classroom Management, Learning Motivation, Management Education

scholarly journals Factors affecting financial management: Case study of educational manager training and fostering public institutions

2021 ◽  
pp. 1861-1870
Author(s):  
Thang Quyet Nguyen ◽  
Ha Thanh Viet ◽  
Le Thi Thanh Loan
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Quantitative Research ◽  
Reporting System ◽  
Positive Impact ◽  
Specific Model ◽  
Ho Chi Minh City ◽  
Quantitative Research Methods ◽  
Factors Affecting

The research focuses deeply on and evaluates the factors affecting financial management of educational managers training and fostering institutions in Ho Chi Minh City, Vietnam. This is a very specific model for countries in transition economies as in Vietnam, a country is in the process of comprehensive renovation, restructuring public service delivery institutions, increasing the assignment of self-responsibility to institutions, reducing financial pressure on the State budget. Using qualitative and quantitative research methods together with techniques, i.e., testing reliability scales with Cronbach's alpha coefficients, exploratory factor analysis EFA, CFA and linear model SEM, the study investigated 500 samples in 07 educational institutions in Ho Chi Minh City, Vietnam. The findings revealed six (06) factors, which are internal control system, technology infrastructure, top managers’ commitment, cash management and budget system, organizational responsibility, affected the financial reporting system, and meanwhile, the financial reporting system has a positive impact on the financial management. Based on this result, the study has proposed implications for improving financial management in educational managers training and fostering institutions in Ho Chi Minh City, Vietnam.

scholarly journals PELAKSANAAN FUNGSI APARAT PENGAWAS INTERN PEMERINTAH (APIP) UNTUK MENUNJANG TINGKAT KEWAJARAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Merry Inggrid Siwy ◽  
David P.E. Saerang ◽  
Herman Karamoy
Keyword(s):  
Control System ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Financial Statements ◽  
Internal Auditor ◽  
Internal Control System ◽  
The Government

Internal Audit is the whole process of audit activities, the Review, evaluation, monitoring and supervisory activities other against the implementation of tasks and functions of the organization in order to provide reasonable assurance that the activities have been carried out in accordance with the benchmarks that have been set effectively and efficiently for the benefit of the leadership to Realize good governance.Accountability and transparency in the new government could be achieved if all levels of leadership controlling activities on the overall activities in their respective agencies . Internal control system ( SPI ) is a process that is integral to the actions and activities carried out continuously by the management and all employees to provide reasonable assurance on the achievement of organizational goals through effective and efficient , the reliability of financial reporting , the safeguarding of state assets, and compliance with legislation. To strengthen and support the effectiveness of internal control over the SPI made ​​implementation of tasks and functions of government agencies including state audits carried out by the internal control official Government ( APIP ) .The auditor's responsibility to detect fraud or irregularity embodied in the planning and execution to obtain reasonable assurance about whether the financial statements have been prepared in accordance with established standards.The purpose of this study was to analyze the functions of Government Internal Supervisory Apparatus (APIP) / Internal Auditor in supporting reasonable levels of Local Government Finance Report Manado City. Respondents were selected are few skilled examiner at the office of the Inspectorate of Manado. Approach Using Qualitative methods Ethnography.APIP functions that work well to prevent fraud , to produce valuable output to be input to the external auditor , the executive and the legislature to improve financial management and accountability in the area of ​​the future . Eksternal Auditor may use the results from the monitoring APIP mainly reviews the financial statements of the government , supporting the management of local government in implementing the recommendations and improvements  Internal control system . APIP professional and independent encourage increased transparency and accountability in financial management to improve the fairness of the financial statements . Keywords: Government Internal Supervisory Apparatus, fraud detection, the fairness of the financial statements

scholarly journals EFFECTS OF INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEM ON PERFORMANCE OF PUBLIC SECTOR IN NIGERIA

2020 ◽  
Vol 4 (7) ◽  
pp. 32-39
Author(s):  
Oyinlola Michael ◽  
Folajin Oyewale ◽  
Balogun Oladosu
Keyword(s):  
Public Finance ◽  
Information System ◽  
Public Sector ◽  
Service Delivery ◽  
Financial Reporting ◽  
Internal Control ◽  
Management Information System ◽  
Financial Management ◽  
Management Information ◽  
Independent Variables

The purpose of this study is to analyse the effectiveness of Integrated Financial Management Information System (IFMIS) on performance of public sector in Nigeria. Public finance management has come under immense scrutiny by donor community as well as general public in a call for enhanced accountability of the government expenditures for an improved public service delivery. To analyse the effectiveness of identified factors on the use of the system, descriptive and inferential statistics were used. The sample size was drawn from the sections of finance department that includes, budgeting, procurement and internal audits, and at public works department where the financial systems are applied. The study revealed that there was a positive relationship between the effectiveness of IFMIS on public financial management and the independent variables; financial reporting, budgeting, internal controls and projects as was revealed in the regression analysis. The study concluded that there was a relationship between IFMIS in public finance and financial reporting, budgeting, internal control and government projects as 72.4% of the effectiveness of IFMIS was accounted for by the study independent variables. The relationship gave 95% confidence level of effectiveness. The study recommended that the IFMIS be enhanced and improved at system development level so that it gives real figure and factor in more functions of operation linked to financial service for better service delivery.

scholarly journals The Effect of Work Culture and Competitive Advantage on the Performance of Culinary and Service Companies During the COVID-19 Pandemic

2020 ◽  
Vol 5 (6) ◽  
pp. 547-550
Author(s):  
Badzlina Balqis ◽  
Setyo Riyanto
Keyword(s):  
Linear Regression ◽  
Competitive Advantage ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Work Culture ◽  
Regression Methods ◽  
Service Companies ◽  
Quantitative Descriptive ◽  
Descriptive Method

This study aims to analyze the influence of work culture and competitive advantage on service and culinary companies during the COVID-19 pandemic. The research method used is the quantitative descriptive method and using a questionnaire with 65 respondents who have businesses in the service and culinary fields. The data obtained were processed using multiple linear regression methods with SPSS 16.0 application. The results showed that the variables of work culture and competitive advantage had significant importance on the performance of culinary and service companies during the COVID-19 pandemic.

scholarly journals PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus SKPD Provinsi DKI Jakarta)

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Siti Chodijah ◽  
Nurul Hidayah
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Provincial Government ◽  
Primary Data ◽  
Simultaneous Test ◽  
Quantitative Descriptive

ABSTRACT This study aims to determine: 1). Effect of the use of information technology on the quality of local government financial reporting, 2). The influence of the internal control system of the quality of local government financial reporting. The population in this study are part of the accounting / financial administration at SKPD in Jakarta provincial government amounting to 23 SKPD criteria Have a minimum term of one year in the period of preparation of financial statements. The data used are primary data obtained from respondents through questionnaires. Using quantitative descriptive approach. Karna, the analysis is the analysis of the data used in the form of multiple linear regression tests. The results showed that, simultaneously at variable utilization of information technology and internal control systems significant effect on the quality of local government financial reporting as evidenced from the results of simultaneous test (Test F). Partially shows the results of the use of information technology and internal control systems significant effect on the quality of local government financial reporting as evidenced from the partial test (t test). Keywords:         Quality of local government financial reporting, use of information technology, internal control systems.

scholarly journals Analisis Kasus Stunting dan Faktor-faktor yang Berhubungan di Kampung Arowi Distrik Manokwari Timur

Cassowary ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 159-171
Author(s):  
Suryana Widiastuti ◽  
Meike Meilan Lisangan ◽  
Ludia T. Wambrauw
Keyword(s):  
Infectious Diseases ◽  
Nutritional Status ◽  
Research Method ◽  
West Papua ◽  
Quantitative Descriptive ◽  
Descriptive Method

West Papua Province currently ranks 27 out of 34 Provisni in Indonesia with the prevalence of stunting cases. There are 3,141 children in West Papua with nutritional status with stunting in very short conditions, and 329 of them are in Manokwari Regency. East Manokwari District is one of the districts that has high stunting cases in Manokwari Regency. The purpose of this study was to determine the number of stunting cases in Arowi Village, East Manokwari District. The research method used in this research is quantitative descriptive method, which is a form of research based on data collected during research systematically regarding the facts, levels of participation and factors that influence in the East Manokwari district in Arowi village which will then be interpreted and tested based on theories and literatures. Based on the research on stunting cases in Arowi Village, it can be concluded that the number of stunting cases in Arowi Village, East Manokwari District reached 18% of the total number of respondents. The highest cases of stunting were found in the respondent population who had low knowledge of nutrition and in children who often experienced infectious diseases.

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