scholarly journals ANALISIS PENERAPAN SISTEM INFORMASI MANAJEMEN KEUANGAN DAERAH (SIMDA KEUANGAN) DALAM PENGOLAHAN DATA KEUANGAN PADA ORGANISASI PEMERINTAH DAERAH (Studi Kasus Pada Dinas Lingkungan Hidup Kabupaten Tolitoli)

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Edi Yanto ◽  
Mr Afkir
Keyword(s):  
Internal Control ◽  
Ordinal Data ◽  
Weighted Average ◽  
Measurement Scale ◽  
Quality Of Information ◽  
Accounting Information System ◽  
Average Value ◽  
Qualitative Descriptive ◽  
Better Than

AbstractJenis penelitian ini merupakan penelitian deskriptif kualitatif dengan� tujuan untuk mengetahui penerapan SIMDA Keuangan sebagai sistem informasi akuntansi daerah dapat mempermudah tugas pelaporan dan pengelolaan keuangan daerah, pengendalian intern sistem yang diterapkan guna mencapai tujuan pelaporan, dan cakupan analisa kualitas informasi yang dihasilkan oleh sistem tersebut pada Dinas Lingkungan Hidup Kabupaten Tolitoli. Dengan skala pengukuran menggunakan data ordinal, nilai rata-rata tertimbang menunjukkan bahwa kualitas informasi saat sesudah/setelah menerapkan SIMDA Keuangan di Dinas Lingkungan Hidup lebih baik dari sebelumnya. Hal ini ditunjukkan oleh nilai rata-rata tertimbang sesudah menggunakan SIMDA Keuangan� sebesar 3,45 satuan, sedangkan sebelum menggunakan SIMDA Keuangan sebesar 2,00 satuan.�Keywords: SIMDA Keuangan & Pengolahan Data Keuangan.�AbstractThis type of research is a qualitative descriptive study with the aim to determine the application of SIMDA Finance as a regional accounting information system that can facilitate the task of reporting and management of regional finances, internal control systems that are applied to achieve reporting objectives, and the scope of analysis of the quality of information produced by the system at the Office Tolitoli Regency Environment With a measurement scale using ordinal data, the weighted average value indicates that the quality of information after / after applying SIMDA Finance in the Department of the Environment is better than before. This is indicated by the weighted average value after using SIMDA Financial by 3.45 units, whereas before using SIMDA Finance by 2.00 units.�Keywords: SIMDA Finance & Financial Data Processing.

CHANGES IN THE TECHNICAL AND TECHNOLOGICAL LEVEL OF STEAM CULTIVATORS IN THE XXI CENTURY

2021 ◽  
Vol 2 (143) ◽  
pp. 174-183
Author(s):  
Andrey Yu. Nesmiyan ◽  
◽  
Anastasiya S. Kaymakova ◽  
Yuliya S. Tsench ◽  
Keyword(s):  
Weighted Average ◽  
Specific Weight ◽  
Research Purpose ◽  
Utilization Rate ◽  
Average Value ◽  
Technological Level ◽  
Short Test ◽  
Specific Material ◽  
The Cost

Most modern agricultural machines and tools consist of components, the main parameters, design features of which were justified in the first half of the twentieth century. Slowly and evolutionarily, these technical means are developing. (Research purpose) The research purpose is in identifying general trends in the technical and technological level of steam cultivators in the first quarter of the XXI century. (Materials and Methods) For the study there was analyzed the data of the short test reports of the selected machines. The production of steam cultivators in the Russian Federation is gradually increasing. (Results and discussion) For ten years of the beginning of the XXI century, only 27 machines were provided for testing, and from 2014 to 2017 – more than 40, while for "old" cultivators, the weighted average value of the tractor traction class was 2.8, for new ones it is about of four. For the study period (on average 10 years) the quality of soil cultivation in terms of such parameters as deviation from the specified depth of cultivation, crumbling and combing of the field surface has not changed much. The productivity of cultivator units increased by 7-21 percents, which is explained not only by an increase in the power of tractors, but also by an increase in the utilization rate of charge time on average from 0.72 to 0.77. The specific weight of the "new" cultivators was on average 22 kilogram-meters less than that of the "old" analogues, which can be explained by the evolution of their designs. (Conclusions) Increasing the class of tractors by one "level" the specific material consumption of the cultivators aggregated with them increases by about 58 kilogram-meters for both "old" and " new " cultivators. With an increase in the width of the tools from 4 to 16 meters, their weight will increase by 8 times, which affects the cost and operational and environmental characteristics of wide-reach cultivators.

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

scholarly journals Internal Control, Organizational Culture, and Quality of Information Accounting to Prevent Fraud: Case Study From Indonesia's Agriculture Industry

2020 ◽  
Vol 11 (4) ◽  
pp. 316
Author(s):  
Puji Rahayu Setyaningsih ◽  
Nengzih Nengzih
Keyword(s):  
Organizational Culture ◽  
Internal Control ◽  
Sampling Technique ◽  
Organization Culture ◽  
Structured Interviews ◽  
Quality Of Information ◽  
Descriptive Research ◽  
Agriculture Industry

This research wants to find out how far internal control, organization culture and the quality of accounting information system will help the small-medium enterprises (SMEs) to prevent fraud. by applying the case study approach in achieving its aims and objectives. This study is done by a used case study from SMEs in the agriculture industry in Lampung province, Indonesia. The data were collected through observations and semi-structured interviews with employed and managerial staff. This research applied a mixed method in collecting and analyzing data, which were document analyses and interviews. Applying more than a single method in collecting data enables the researcher to compare and to verify the information accuracy (Brewer and Hunter 2006). This method can increase the credibility and validity of the findings because the final bias will depend on one method which later can be avoided (Yin 2012). This type of research is quantitative descriptive research. The purpose of this descriptive research is to provide a descriptive, systematic, factual and accurate description of the facts, properties, and relationships between the phenomena investigated. All data that will be used in this study is sourced from the results of respondents' answers to the questionnaire given to employees at PT. XYZ as many as 70 respondents with the unit of analysis are part of Business Control, Human Capital, Finance, Marketing, and Operations. The sampling technique that uses saturated sampling, which is a sampling technique where all members of the population will be used as samples. The results of the study show that some weaknesses of the internal controls have been identified as one of the factors of fraud. The results show that Internal Control Organizational Culture and Quality of Information Accounting have a positive significant effect to prevent fraud.

scholarly journals Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?

2018 ◽  
Vol 94 (2) ◽  
pp. 53-81 ◽  
Author(s):  
Lori Shefchik Bhaskar ◽  
Joseph H. Schroeder ◽  
Marcy L. Shepardson
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Audit Quality ◽  
Internal Controls ◽  
Data Availability ◽  
Financial Statement ◽  
Auditor Judgment ◽  
Public Company ◽  
Better Than

ABSTRACT The quality of financial statement (FS) audits integrated with audits of internal controls over financial reporting (ICFR) depends upon the quality of ICFR information used in, and its integration into, FS audits. Recent research and PCAOB inspections find auditors underreport existing ICFR weaknesses and perform insufficient testing to address identified risks, suggesting integrated audits—in which substantial ICFR testing is required—may result in lower FS audit quality than FS-only audits. We compare a 2007–2013 sample of small U.S. public company firm-years receiving integrated audits (accelerated filers) to firm-years receiving FS-only audits (non-accelerated filers) and find integrated audits are associated with higher likelihood of material misstatements and discretionary accruals, consistent with lower FS audit quality. We also find evidence of (1) auditor judgment-based integration issues, and (2) low-quality ICFR audits harming FS audit quality. Overall, results suggest an important potential consequence of integrated audits is lower FS audit quality. Data Availability: Data are publicly available from the sources identified in the text.

Thread Friction Torque in Bolted Joints

2005 ◽  
Vol 127 (4) ◽  
pp. 387-393 ◽  
Author(s):  
Sayed A. Nassar ◽  
Payam H. Matin ◽  
Gary C. Barber
Keyword(s):  
Friction Coefficient ◽  
Current Practice ◽  
Weighted Average ◽  
High Accuracy ◽  
Friction Torque ◽  
Bolted Joints ◽  
Bolted Joint ◽  
Average Value ◽  
Highly Sensitive

In this paper, formulas are developed for the calculation of the effective thread friction radius in fasteners, in order to determine the thread friction torque component. Due to the lack of exact formulas in the literature, current practice uses the average value of the minor and major thread radii, as an approximation, for determining the thread friction torque component. Results provided by these formulas are compared with those given by the current practice that uses the average value of the minor and major thread radii, instead of the exact value. It is well known that the torque-tension relationship in threaded fastener applications is highly sensitive to the friction torque components: between threads, and under the turning fastener head or nut. Even moderate variations or inaccuracies in determining the friction torque components would significantly impact the fastener tension and the joint clamp load. High accuracy in the estimation of the friction torque components is critical, as it directly affects the reliability, safety, and the quality of bolted assemblies. This analysis focuses on the thread friction torque component. The new formulas for the thread friction radius are developed for a mathematical model of a bolted joint using five assumed scenarios of the contact pressure between male and female threads. Because of the fact that the variation in the sliding speed of various points on a thread surface is insignificant, a uniform thread friction coefficient is used in the analysis. However, a contact area weighted average value is used for the thread friction coefficient. Numerical results and error analysis are presented in terms of a single nondimensional variable, namely, the ratio between the major and minor thread radii.

scholarly journals Factors Affecting Regional Government Financial Statements: Evidence from Indonesia

2020 ◽  
Vol 9 (2) ◽  
pp. 89
Author(s):  
Bambang Jatmiko ◽  
Dadang Irawan ◽  
Zaky Machmuddah ◽  
Titi Laras
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Statements ◽  
Financial Supervision ◽  
Regional Government ◽  
Process Data ◽  
Quality Of Information

The purpose of this study is to test and empirically prove the influence of human resource capacity, the application of government accounting standards, the use of information technology, internal control systems, and financial supervision on the quality of information on local government financial statements. The problem in this study is that the quality of information on local government financial reports is still uneven, and the level of compliance with laws and regulations regarding local government financial reporting is lacking. The standards have not been implemented consistently. This research method uses quantitative data by distributing questionnaires. The population in this study is the Regional Government of Brebes Regency with a sample of 40 SKPD offices, and the determination of the sample is based on purposive sampling with the criteria for officials of each SKPD who have authority over the recording, preparation, and reporting of local government finances. The application used to process data in SPSS 25. The method used is the classical assumption test, hypothesis testing, and multiple regression analysis. The results of this study indicate that the Capacity of Human Resources and the Government's Internal Control System has a positive effect on the Quality of Information on the Regional Government's Financial Statements. Application of SAP, Utilization of Information Technology, and Financial Oversight do not affect the Quality of Information on Regional Government Financial Statements.

scholarly journals Analisis Sistem Informasi Akuntansi Penggajian Pada CV ABC di Jawa Tengah

2019 ◽  
Vol 3 (2) ◽  
pp. 73-78
Author(s):  
Wahyu Pramesti ◽  
Desi Trijayanti
Keyword(s):  
Internal Control ◽  
Research Method ◽  
Accounting Information ◽  
Accounting System ◽  
Furniture Industry ◽  
Accounting Information System ◽  
Descriptive Research ◽  
Qualitative Descriptive ◽  
Employee Attendance ◽  
Computerized System

This research was conducted at CV ABC which is engaged in the furniture industry. In managing the payroll system this company is still less effective. It can be seen from several salary payment activities to employees who still often make mistakes in the process of calculating salaries and employee attendance records. In addition, in the process of paying salaries to employees, they often experience late payments. The purpose of this study is to analyze the payroll accounting information system in the company which is expected to help resolve the problems faced by the company. The research method used in this study is a qualitative descriptive research method. The thing that will be done by the researcher is to describe the use of payroll accounting system on CV ABC. The conclusion of this study is that the payroll system on CV ABC is already good because it has used a computerized system. The internal control in the payroll process is still weak because there are still division of tasks and responsibilities of each part that is unclear, namely there is a double duty and interdependence in working tasks, besides that supervision is still lacking for activities that should be routinely checked or corrected.

scholarly journals PENGARUH SAP BERBASIS AKRUAL, SISTEM INFORMASI AKUNTANSI, KUALITAS SDM, PENGENDALIAN INTERNAL DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN DI BADAN NASIONAL PENANGGULANGAN BENCANA

2017 ◽  
Vol 16 (1) ◽  
pp. 1
Author(s):  
Franta Eveline
Keyword(s):  
Information System ◽  
Organizational Commitment ◽  
Internal Control ◽  
Accounting Information ◽  
Financial Statement ◽  
Accounting Standard ◽  
Accounting Information System ◽  
National Board ◽  
Government Accounting

<p>This Study objectives are to test the influence of Accrual Based – Government Accounting Standard, Accounting Information System, Human Resourching Quality, Internal Control, and Organizational Commitment affect the quality of Ministry/Board financial statements especially in National Board of Disaster Management (BNPB). This study population is the stakeholders of National Board of Disaster Management financial statement consisting of Authorized Budget User, Financial Bureau, Expenditure Treasurer, Assistant of Expenditure Treasurer, Commitment-Making Officer, and Internal Auditor in BNPB. Sample is determined by using <em>Proportionate Stratified Random Sampling </em>techniques. Using the Likert measurement scale and <em>Inferensial Parametris </em>data analysis. The hypothesis is tested comparatively. The result showed that The  Impplementation of Accrual Based – Government Accounting Standard have a significant effect on the quality of financial statement, Impplementation of Accounting Information System have a significant effect on the quality of financial statement, Human Resourching Quality have a significant effect on the quality of financial statement, Internal Control have a siginificant effect on the quality of financial statement, and Organizational Commitment have a significant effect on the quality of financial statement. The maximum implementation of Accrual Based – Government Accounting Standard, Accounting Information System, Human Resorching Quality, Internal Control and Organizational Commitment will increase as well as the quality of financial statement in BNPB.</p><p>Keywords: Accrual Based – Government Accounting Standard, Accounting Information System, Human Resourching Quality, Internal Control, Organizational Commitment, National Board of Disaster Management.</p>

scholarly journals PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PEGAWAI

EXCELLENT ◽  
2019 ◽  
Vol 5 (2) ◽  
pp. 274-282
Author(s):  
Putri Vera Rosdiana H ◽  
Dian Nur Mastuti
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Security System ◽  
System Quality ◽  
Quality Of Information ◽  
Accounting Information System ◽  
Normality Test ◽  
Support Information

This  study  aims  to  test  and  analyze  influence  the  use  of  information systems accounting, quality of information systems accounting security system accounting information and supporting facilities information systems accounting on  performance employees  of PT.KMA Solo. Analysis  of the data used  was classic test the assumption consisting of normality test, multikolinearitas test, as well as test heteroskedastisitas autokorelasi. An analysis of the data used was classic test the assumption consisting of normality test, multikolinearitas test, as well as test heteroskedastisitas autokorelasi.uji test a hypothesis that is used is linear regression analysis worship of idols, partial test (t) test, as well as a test of the coefficients determinan (R2). Based on the results of data analysis prove that; the utilization of accounting information system have positive and significant of the performance of employees of PT .KMA Solo;  the quality of information system accounting have positive and significant of the performance of employees of PT .KMA Solo;   security accounting information system influential positive and significant on performance employees of PT.KMA Solo;  means of support information   systems   accounting   influential   positive   and   significant   on performance employees of PT.KMA Solo.Test R2 shows that variable the use of accounting information system, the quality of information systems accounting, the security system information accounting and means of support information system can explain on variables the employee performance the remaining influenced by other variables that are not using in the study.Keyword : Use Of Accounting Information System, Quality Of Information Systems Accounting, Security Accounting Information System, Supporting Facilities Accounting Information System, Job Performance

scholarly journals PENERAPAN METODE TEBAK KATA PADA PEMBELAJARAN IPA UNTUK MENINGKATKAN HASIL BELAJAR SISWA KELAS V MADRASAH IBTIDAIYAH 43 BATULOTONG KECAMATAN LAROMPONG KABUPATEN LUWU

2019 ◽  
Vol 2 (1) ◽  
pp. 93-102
Author(s):  
Dian Fajriani
Keyword(s):  
Student Learning ◽  
Learning Outcomes ◽  
Science Learning ◽  
Research Result ◽  
Analysis Data ◽  
Student Learning Outcomes ◽  
Average Score ◽  
Average Value ◽  
Qualitative Descriptive

The focus of the problem in this research is the application of the method of word guessing and improvement of science learning outcomes in the human digestive organ material in grade V Madrasah Ibtidaiyah 43 Batulotong. Furthermore, this study aims to improve students' understanding in teaching subjects IPA Madrasah Ibtidaiyah 43 Batulotong so that the quality of learning can be achieved optimally. This research uses qualitative approach and quantitative approach with Classroom Action Research (CAR) which is designed through three cycles. The research data obtained were analyzed by using descriptive statistic formula (percentage) to express descriptively the research result. Furthermore, to discuss and explain the results of research that is qualitative descriptive techniques used data reduction analysis, data presentation, and conclusion. From the research results showed that in the pre cycle stage, the average value of student learning outcomes is 50.70. With a classical thoroughness of 7.69%. After implemented by applying the method of guessing words, in the first cycle, the average score of student learning outcomes is 63.92 with 39% complete classical learning. Furthermore, in cycle II with the average value of student learning outcomes is 88.62 with 79.16% classical learning completeness. Then, continued in cycle III with the average value of student learning outcomes is 90.42 with classical learning completeness 88.46%. Thus, students' learning outcomes on science lessons in grade V Madrasah Ibtidaiyah by applying the word guess method can increase in each cycle. Therefore, the method of word guessing should be used as a reference by teachers in science learning activities in SD / MI, especially in Madrasah Ibtidaiyah 43 Batulotong.

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