scholarly journals MODEL AUDIT PEMERINTAHAN YANG MEMPUNYAI IMPLIKASI TERHADAP KUALITAS AKUNTABILITAS KEUANGAN INSTANSI PEMERINTAH DAERAH

2009 ◽  
Vol 9 (2) ◽  
pp. 1
Author(s):  
Dadang Sadeli
Keyword(s):  
Local Government ◽  
Government Agency ◽  
Equation Modeling ◽  
Survey Method ◽  
Financial Accountability ◽  
Financial Audit ◽  
Performance Audit ◽  
Audit Performance ◽  
Government Audit

<p class="Style1"><strong><em>The research studies and examines about government audit model and </em></strong><strong><em>implication on quality of local government agency financial accountability. </em></strong><strong><em>The study was conducted by survey method. The size of samples was 150 </em></strong><strong><em>official local Municipal Government and Regency's official offices in West </em></strong><strong><em>Java Province area. The analysis method used in this research was descriptive </em></strong><strong><em>analysis with the analysis tool using the Structural Equation Modeling (SEM).</em></strong></p><p class="Style1"><strong><em>Rresearch findings: (1) accomplishment of government audit may </em></strong><strong><em>significantly be explained by financial audit, performance audit, and </em></strong><strong><em>investigation audit, (2) quality of local government agency financial accountability significantly may be accounted for by financial accountability containing a financial responsibility in keeping with government program and activity, financial accountability containing financial performance evaluation, financial accountability that was built on the basis of reliable information system, objective and independent evaluation on financial accountability, follow-up of assessment report on financial accountability, (3) implementation of government audit has implication on quality of local government agency financial accountability.</em></strong></p><p class="Style1"><strong><em>Keywords: </em></strong><strong><em>government audit, financial audit, performance audit, and </em></strong><strong><em>investigation audit, and quality of local government agency </em></strong><strong><em>financial accountability.</em></strong></p>

scholarly journals PENGARUH IMPLEMENTASI MANAJEMEN ASET TETAP DAN IMPLEMENTASI PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN (Pada Pemkab/Pemkot Di Wilayah Pemerintahan Provinsi Jabar)

2018 ◽  
Vol 4 (2) ◽  
pp. 72-82
Author(s):  
Yani Kurniasih
Keyword(s):  
Control System ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Asset Management ◽  
Partial Least Square ◽  
Equation Modeling ◽  
Survey Method ◽  
Internal Control System

This research was conducted with the background of the phenomena that occur under audit results by the audit Board of the Republic of Indonesia that the poor quality of financial reporting, especially in local government both provincial and city/district. This research was conducted based on theories that already exist which later develoved into a research model in which the model in this study was designed to eximine the quality of financial reporting ands its relevance to the implementation of the asset management and implementation of the internal control.             This study aims to test and obtain empirical evidense of research in oder to obtain answers to the problems of research on how much influense of Implementation of the Asset Management and Implementation of the Internal control on the quality of financial Reporting. The benefits of research is to provide a scientific contribution to the science of public sector accounting and solve problems for local goverments in the implementations of task related to improving the quality of local government financial reporting.             This study used survey method with descriptive verification approach and type of causal research conducted at 28 local government both provincial and city/district.in west java. The unit of observation is the Departement of local Asset and finance management (DPKAD) Respondents in this study is the Head of departement, Secretary of departement, Head of Accounting and Head of Assets, Auditor of Inspektorat and Auditor of BPK RI representatives of western java . The data obtained through the questionnaiers were analyzed using the technique of component-Based Structural Equation Modeling (CBSEM) and processed using program Partial Least Square-Path Modeling (PLS-PM) The result showed that : the Implementation of the asset management have a significant affect on the quality of financial reporting; the implementation of the internal control system have a significant effect on the quality of financial reporting;   Keywords : the Implementation of the Asset Management and The Implementation of the Internal Control system.

Linking LMX, engagement, innovative behavior, and job performance in hotel employees

2017 ◽  
Vol 29 (12) ◽  
pp. 3044-3062 ◽  
Author(s):  
Min-Seong Kim ◽  
Dong-Woo Koo
Keyword(s):  
Job Performance ◽  
Employee Engagement ◽  
Critical Role ◽  
Equation Modeling ◽  
Survey Method ◽  
Job Engagement ◽  
Innovative Behavior ◽  
Content Type ◽  
Lmx Theory

Purpose The concept of leader–member exchange (LMX) is well accepted in the service industry. This study examines how the quality of LMX helps hotels to achieve desirable outcomes, such as innovative behavior and job performance. The model was developed based on the LMX theory, and considers the relationship among the quality of LMX, employee engagement, innovative behavior and job performance. Design/methodology/approach The model was tested on employees of hotels in South Korea using a survey method. Data were analyzed using frequency, reliability, confirmatory factor, correlation and structural equation modeling analyses. Findings LMX significantly influenced job engagement and innovative behavior but did not significantly affect organization engagement. Job engagement significantly affected organization engagement and innovative behavior but did not significantly influence job performance. Organization engagement significantly influenced job performance but did not significantly affect innovative behavior. Job performance was significantly influenced by innovative behavior. Practical implications The findings of this study suggest that an immediate leader plays a critical role in fostering engagement, behavior and performance. Originality/value The current study is the first to use the LMX theory to develop and test a research model that accounts for the antecedents and desired outcomes (i.e. innovative behavior and job performance) of two types of employee engagement in the hotel context.

scholarly journals Pengaruh Proses Reviu Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

2018 ◽  
Vol 23 (1) ◽  
pp. 41-54
Author(s):  
Aan Juanda ◽  
Pigo Nauli
Keyword(s):  
Local Government ◽  
Quantitative Research ◽  
Accounting Standards ◽  
Financial Statements ◽  
Survey Method ◽  
Financial Reports ◽  
Government Accounting ◽  
Review Team ◽  
The Government

This study aimes to determine the effect of financial statements review on the quality of local financial statement reports with an understanding of the goverment accounting standards as a moderation variable. This research is a quantitative research, with survey method conducted through questionnaire. The population in this study are all inspectorate in all regions of the Province of Lampung. Respondents in this study are all functional officers and other officials who are members of the Review team at each inspectorate at all regions in Lampung Province. The result of data analysis shows that the process of review for local government financial statements has a positive effect on the quality of local government financial reports, and an understanding of the government accounting standards by APIP did not moderate the relationship between the review process with the quality of local government financial reports

scholarly journals Pengaruh Implementasi Sistem Informasi Manajemen Daerah Terhadap Kualitas Laporan Keuangan pada Satuan Kerja Pemerintah Daerah Kabupaten Nias Selatan

2019 ◽  
Vol 10 (2) ◽  
pp. 96-109
Author(s):  
Patricia Diana ◽  
Chermian Eforis ◽  
Maria Stefani Osesoga
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Financial Statements ◽  
Primary Data ◽  
Survey Method ◽  
Financial Reports ◽  
Financial Report ◽  
Report Quality ◽  
The Impact

The purpose of this study was to examine the impact of the implementation of Sistem Informasi Manajemen Daerah (SIMDA) toward financial report quality of local government in Nias Selatan. The Indonesian government has encouraged each region to implement Sistem Informasi Manajemen Daerah (SIMDA). SIMDA is an e-government system developed by the Deputi Pengawasan Bidang Penyelenggaraan Keuangan Daerah in order to improve internal control in regional reporting, including local government financial reports. The study was conducted using a survey method to provide the questionnaries to Kepala Sub Bagian Keuangan, Kepala Sub Bagian Program, and Bendahara in 63 Satuan Kerja Perangkat Daerah (SKPD) Nias Selatan. The data used in this study was primary data. There were 154 questionnaries distributed for this research, but only 140 questionnaries returned and used in this research. Data processing using SPSS 24 application with simple regression method.    The result of this study was implementation of Sistem Informasi Manajemen Daerah (SIMDA) has significant impact toward financial report quality of local government in Nias Selatan.   Keywords        : financial report quality, local government financial statements, SIMDA

scholarly journals Kindfull-Digital Character Book Effectiveness: A User Satisfaction Approach

2021 ◽  
Vol 26 (5) ◽  
pp. 491-500
Author(s):  
Azmi Fitriati ◽  
Subuh Anggoro ◽  
Sri Harmianto ◽  
Naelati Tubastuvi
Keyword(s):  
User Satisfaction ◽  
Interface Design ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Survey Method ◽  
System Quality ◽  
Perceived Satisfaction

This study aims to examine the effect of user competence on system quality and user satisfaction with the use of the kindfull-digital character book apps. The quality of the system is measured by indicators of flexibility and accessibility. Then, user satisfaction affected the acceptance of a system. Survey method with quantitative measurements were used. Respondents where users of the application include teachers’ and parents. Data were collected using a questionnaire. The analysis technique used is Structural Equation Modeling - Partial Least Square. The results showed that user competence had an effect on system quality. Then, competent users improve system quality. Furthermore, the quality of the system can increase user satisfaction. Satisfied users will always use IS. Thus, resulted monitoring will also be more accurate, complete and timely. Based on these results, were suggested to increase the user's knowledge and skills. So, the quality of the system will improve. The perceived satisfaction will increase their use. Then, application usage training is needed to improve their competence. Thus, the quality of the system can be improved through flexibility and accessibility. The app interface design should be made more user-friendly by providing simple features, compliant content accompanied by interested display.

scholarly journals Analisis Faktor yang Mempengaruhi Keputusan Pembelian dan Implikasinya pada Minat Beli Ulang

TRIKONOMIKA ◽  
2013 ◽  
Vol 12 (2) ◽  
pp. 190
Author(s):  
Popo Suryana ◽  
Eliyandi Sumar Dasuki
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Structural Equation ◽  
Equation Modeling ◽  
Survey Method ◽  
Purchase Decision ◽  
Store Image ◽  
Purchase Decisions ◽  
Repurchase Intention

This study aims to obtain empirical evidence about the “Effect of Service Quality and Store Image Purchase Decision And Implications On Repurchase Intention (A Survey On Consumer Motorcycles JG Motor Group in Bandung Region)”. In addition, this study wanted to know how the quality of service, store image, and Yamaha Motorcycles purchasing decisions are the implications on repurchase intention JG Motor Group in Bandung region. The method used was a survey method with a descriptive and explanatory approach. Data collection using questionnaires to a sample of 200 customers. Analysis of data analysis using SEM (Structural Equation Modeling). The results showed that the quality of service, store image was rated by the majority of consumers are already good, so is the customer purchase decision and repurchase intention. Service quality and store image influences purchase decisions either simultaneously or partially, as well as influencing purchase decisions of consumers repurchase intention JG Motor Group in Bandung region.

scholarly journals Analysis Effect of Service Quality, Educational Facilities, and Method of Learning, Student Satisfaction and Loyalty to Students - Studies in the University of Widyatama Bandung

2017 ◽  
Vol 10 (1) ◽  
pp. 16
Author(s):  
Yenny Maya Dora
Keyword(s):  
Service Quality ◽  
Student Satisfaction ◽  
Structural Equation ◽  
Equation Modeling ◽  
Survey Method ◽  
Educational Facilities ◽  
Study Population ◽  
The University ◽  
Business And Management

This study aimed to analyze the effect of service quality, education facilities, and teaching methods in conjunction with student satisfaction and loyalty Widyatama University students. The research was conducted by survey method, the data obtained by distributing questionnaires to students. The study population was a student Of the Faculty of Business and Management, University of Widyatama. Data were analyzed using Structural Equation Modeling (SEM) with AMOS. From these results it can be concluded that the loyalty of the students affected by the quality of the service through student satisfaction. Loyalty affected by the Educational Facilities through student satisfaction. And loyalty is also influenced by learning through student satisfaction.

scholarly journals Pengaruh Ketersediaan Obat dan Kualitas Pelayanan Farmasi terhadap Kepuasan dan Loyalitas Pasien Rawat Jalan (Studi pada Rumah Sakit Ibu dan Anak PKU Muhammadiyah Cipondoh, Tangerang)

2020 ◽  
Vol 6 (1) ◽  
pp. 32-38
Author(s):  
Nurmiwiyati Nurmiwiyati ◽  
Amelia Oktrivina DS ◽  
MGS Aritonang ◽  
Kosasih Kosasih
Keyword(s):  
Quality Of Service ◽  
Patient Satisfaction ◽  
Structural Equation ◽  
Statistical Tests ◽  
Sem Analysis ◽  
Equation Modeling ◽  
Survey Method ◽  
Outpatient Unit ◽  
Patient Loyalty

Customer satisfaction is the key to creating customer loyalty, as well as in-hospital services. This study will examine aspects of drug availability and quality of service and its effect on the satisfaction and loyalty of outpatients at PKU Muhammadiyah Hospital in Cipondok, Tangerang. This study uses a survey method with a questionnaire as a data collection tool. A quantitative approach was carried out using Structural Equation Modeling (SEM) analysis with LISREL. The study sample was taken from all patients who visited the outpatient unit at PKU Muhammadiyah Hospital in Cipondoh, Tangerang, or their families who came for treatment and bought medicine at PKU Muhammadiyah Hospital in Cipondoh, Tangerang. The results showed Availability of drugs had a significant effect on outpatient satisfaction, The quality of pharmaceutical installation services has a significant effect on outpatient satisfaction, Availability of drugs significantly influences outpatient loyalty, Service quality has no significant effect on outpatient loyalty, and patient satisfaction has a significant effect on outpatient loyalty. The results of statistical tests noted that 86% of patient satisfaction levels were affected by the availability of drugs and the quality of services, and 89% of patient loyalty was influenced by the availability of drugs and quality of service.

scholarly journals Public Sector Audit, Transparency and Good Governance on Financial Accountability of Public Sector Entities in Rivers State, Nigeria

2021 ◽  
Vol 4 (3) ◽  
pp. 15-38
Author(s):  
Appah E. ◽  
Onowu J.U. ◽  
Adamu A.J.
Keyword(s):  
Public Sector ◽  
Good Governance ◽  
Sample Size Determination ◽  
Financial Accountability ◽  
Governance Index ◽  
Financial Audit ◽  
Compliance Audit ◽  
Performance Audit ◽  
Financial Transparency ◽  
Rivers State

This study investigated the effects of public sector audit, good governance and financial transparency on financial accountability of twenty – six (26) ministries in the Rivers State Civil Service. The study employed cross sectional survey research design. The population consisted of twenty – eight ministries and the Taro Yamene model was used for sample size determination while simple random sampling was employed. The study used primary and secondary sources of data collection. Questionnaire was the primary source of data collections after the application of content and face validity while Cronbach alpha was employed to test the reliability of the instrument. The dependent variable was financial accountability index while the independent variables consisted of financial audit index, performance audit index, compliance audit index, good governance index and financial transparency index. The responses obtained from the questionnaire were analysed with univariate, bivariate and multivariate analysis. The multiple regression analysis suggested that there is a positive and significant relationship between financial audit index, performance audit index, compliance audit index, good governance index and financial transparency index on accountability in public sectors in Rivers State. The study concluded that public sector audit, good governance and financial transparency promote financial accountability in the Nigerian public sector. Therefore, the following recommendations were provided amongst others that The Accounting Officers in government Ministries, Department and Agencies (MDA) should carry out government business in accordance with accountability, transparency, effectiveness and efficiency, responsiveness, forward vision and rule of law for the welfare of the citizens.

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