scholarly journals Determination of Performance Accountability of Local Government Organizations in Palembang

2017 ◽  
Vol 3 (2) ◽  
pp. 136
Author(s):  
M Thoyib ◽  
Indra Satriawan ◽  
Farida Husin ◽  
Mega Asmarani ◽  
Periansya Periansya
Keyword(s):  
Local Government ◽  
Good Governance ◽  
Positive Influence ◽  
Financial Accounting ◽  
Accounting System ◽  
Value For Money ◽  
Local Finance ◽  
Finance Management ◽  
Government Organizations ◽  
Performance Accountability

<p>In regional autonomy context, value for money is a bridge to deliver local government to achieve good governance. Value for money must be operated in local finance management and local budgeting. To support it, the management of public money with value for money concept, it needs regional budgeting and good local finance management. This research aims to set factors that influence performance accountability of local government organizations in Palembang. Factors that include are the influence of performance based budgeting and local financial accounting system to performance accountability as partial and simultan<strong>t</strong>. This research using purposive sampling which part of nonprobability sampling of research instrument by 129 questionnaires that directly spread to 43 local government organizations in Palembang to the head of finance department revenue treasurer, and expenditure treasurer. Data of this research was analize<strong>d</strong> by multiple regression using software SPSS 20.0. The result of this research show both as partial and simultan<strong>t</strong> performance based budgeting and local financial accounting system have positive influence and significant to performance accountability in local government organization<strong></strong></p>

scholarly journals PENGARUH PENERAPAN GOOD GOVERNANCE DAN SISTEM AKUNTANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH KOTA MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Miranda Miryam Maramis ◽  
Jenny Morasa ◽  
Heince R. N. Wokas
Keyword(s):  
Good Governance ◽  
Financial Statements ◽  
Positive Influence ◽  
Study Data ◽  
City Government ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
System Quality

This study aims to analyze the application of good governance and local financial accounting system to the quality of financial statements SKPD. This research was conducted in Manado City Government. Sampling method in this research is by using quantitative approach, by using primary data through questionnaire. This sample is distributed to 40 financial officers from 10 SKPD of Manado City. For this study data were analyzed by using multiple linear regression with statistical program tool, after classical assumption test fulfilled. The data is processed by using SPSS 21 program. The result of this research indicates that good governance has a significant positive influence to the quality of local financial statements and regional financial accounting system there is no significant positive effect on the quality of local financial statements.Keywords: Good Governance, Regional Financial Accounting System, Quality of Regional Financial Report

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.

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novtania Mokoginta ◽  
Linda Lambey ◽  
Winston Pontoh
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
System Quality ◽  
Internal Control System

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable.  The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara.  The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.

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

Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Kejelasan Sasaran Anggaran Dan Akuntabilitas Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Studi Pada Pemerintah Provinsi Daerah Istimewa Yogyakarta

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Novita Putri Ardiyan ◽  
Enita Binawati
Keyword(s):  
Significant Influence ◽  
Multiple Linear Regression Model ◽  
Sampling Technique ◽  
Financial Accounting ◽  
Primary Data ◽  
Government Agencies ◽  
Accounting System ◽  
Financial Accountability ◽  
Goal Clarity ◽  
Performance Accountability

This study aimed to examine the influence of the implementation of regional financial accounting system, budget goal clarity, and financial accountability towards the accountability performance of government agencies. The object of this research was the regional working units (SKPD) in Yogyakarta special region (DIY). The sampling technique in this research was purposive sampling technique; it is a sampling technique with a certain considerations. The sample of this research was employees in the financial sector in each regional working unit (SKPD). The data in this study are primary data. The data were collected using questionnaires distributed directly to the respondents. The analytical method, which was used in this research, was Multiple Linear Regression model. The results of this research and the hypothesis testing showed that the application of a variable area of regional financial accounting system and budget goal clarity had a significant influence on the performance accountability of government agencies. On the other hand, the financial accountability did not have a significant influence on the accountability performance of government agencies.

scholarly journals Hubungan penerapan sistem akuntansi keuangan terhadap kualitas laporan keuanganpada dinas pengelolaan keuangan dan asset daerah kota bukittinggi

JURNAL PUNDI ◽  
2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Lukman Ardiansyah ◽  
Kiki Rahmadani
Keyword(s):  
Local Government ◽  
Correlation Analysis ◽  
Key Words ◽  
Correlation Coefficient ◽  
Financial Accounting ◽  
Accounting System ◽  
Financial Reports ◽  
Financial Report ◽  
Analysis Methods

AbstractBukittinggi city in financial reports in a few years ago still not meet the criteria of the value of the required information visible gain from the opinions of Local Government Financial Report Bukittinggi city. One of the guidance in the assessment of a financial report of the compliance to the regulation and the presentation of the financial report with the criteria that have been assigned. The purpose of this research is to know the influence of the implementation of regional financial accounting system to the quality of the Regional Financial Report on DPKAD Bukittinggi city. Announcement of samples in this research are using Slovin method by as much as 77 respondents. Analysis methods used namely Rank Spearmen Correlation analysis. The findings of this research shows that the implementation of regional financial accounting system have positive and significant impact on the quality of the Regional Financial Report on DPKAD Bukittinggi city. This can be seen from the results of the assessment of the respondents against the implementation of regional financial accounting system reached 95%. While the quality of the Regional Financial Report produced DPKAD Bukittinggi city is very good with the level of the assessment respondents reached 90%. As well as the significant value by using Correlation Coefficient analysis Rank Spearmen reach 0,564.Key Words: financial accounting system (earlier), the quality of Financial Report

scholarly journals KUALITAS LAPORAN KEUANGAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA (Sudi Kasus Pada DPKAD Kota Semarang)

2018 ◽  
Vol 13 (2) ◽  
pp. 280-300
Author(s):  
Silvia Almar’atus Sholehah ◽  
Ardiani Ika Sulistyawati
Keyword(s):  
Local Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Government Reform ◽  
Accounting System ◽  
Government Accounting ◽  
Good Government ◽  
Government Governance

The purpose of this study are to analyze the influence of implementation Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, and Financial Accounting System on the Quality of Financial Statements in DPKAD Semarang City. The object in this study is SKPD staff in DPKAD Semarang City. This study uses primary data obtained by spreading the questionnaire. Sampling was done by using purposive sampling method and the sample size was 49 respondents. The data analysis was done by using multiple regression with the help of SPSS V20 software. The independent variables in this study consisted of Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System which the dependent variable is The Quality of The Financial Statements.The results of this study show that implementation of Monitoring to influence the quality of Financial Statements. But implementation of Good Good Government Governance, Government Accounting Standards, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System have not influence the Quality of Financial Statements.

scholarly journals Kualitas laporan keuangan dan faktor-faktor yang mempengaruhinya

2019 ◽  
Vol 1 (2) ◽  
pp. 45
Author(s):  
Silvia Almar’atus Sholohah ◽  
Ardiani Ika Sulistyawati ◽  
Aprih Santoso
Keyword(s):  
Local Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Government Reform ◽  
Accounting System ◽  
Government Accounting ◽  
Good Government ◽  
Government Governance

The purpose of this study is to analyze the influence of implementation Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, and Financial Accounting System on the Quality of Financial Statements in DPKAD Semarang City. The object in this study is SKPD staff in DPKAD Semarang City. This study uses primary data obtained by spreading the questionnaire. Sampling was done by using purposive sampling method and the sample size was 49 respondents. The data analysis was done by using multiple regression with the help of SPSS V20 software. The independent variables in this study consisted of Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System which the dependent variable is The Quality of The Financial Statements. The results of this study show that implementation of Monitoring to influence the quality of Financial Statements. But implementation of Good Good Government Governance, Government Accounting Standards, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System have not influence the Quality of Financial Statements.

scholarly journals Research trends in local autonomy studies in Japan: text analyses of article titles in the Journal of Urban Management and Local Government Research

2020 ◽  
Author(s):  
Yasutoshi Moteki
Keyword(s):  
Local Government ◽  
Correspondence Analysis ◽  
Local Governments ◽  
Research Trends ◽  
Public Enterprise ◽  
Urban Management ◽  
Local Finance ◽  
Finance Management ◽  
Government Research ◽  
Third Dimension

Research trends in studies of local governments in Japan have been analysed quantitatively using text-mining methods on approximately 35 years of article titles from the Journal of Urban Management and Local Government Research, from its first issue (1985) to the vol. 35, no. 1 (2020). Co-occurrence network analysis and correspondence analysis were conducted to determine the changes in research interests during the target period. Substantially more research on accounting, finance, management, and reform was seen in the target journal after 1980. The extracted words prefecture, city, case, evaluation, and analysis show the features of local government studies in Japan after the enactment of decentralization reforms in March 2000.<br> The author interprets the first dimension of the configuration figures of correspondence analysis as an axis of accounting and time; the second dimension concerns financial accountability; and the third dimension concerns public enterprise. The publisher association of the journal has a large number of members who specialise in accounting and local finance, including certified public accountants and tax accountants, and the characteristics of such a membership structure are reflected in these results.<br><br>

scholarly journals GOOD LOCAL GOVERNANCE IN VIETNAM – BASED ON THE VIETNAM PUBLIC ADMINISTRATION PERFORMANCE INDEX IN RECENT YEARS

2021 ◽  
Vol 0 (5) ◽  
pp. 73-88
Author(s):  
Nguyen Trong Binh ◽  
Keyword(s):  
Local Government ◽  
Public Administration ◽  
Performance Index ◽  
Good Governance ◽  
Local Governance ◽  
Positive Influence ◽  
Reform Process ◽  
Government Reform ◽  
Governance Theory ◽  
The Government

Currently, public governance theory and "good governance" have a profound and positive influence on the government reform process in many countries around the world today. In essence, good governance is the set of principles and criteria on social management to maximize public interests as well as promote and ensure the harmonious and sustainable development of a country. It can be said that good governance is both the ideal state and the goal that government reform in countries is aiming for, and the guiding principles for the design and operation of the state apparatus, government or system. In recent years, reform of government as well as reform of local government, according to good governance theory in Vietnam, has achieved many outstanding results. This is evident in the improvement in the indicators of provincial governance and public administration (Provincial Governance and Public Administration Performance Index (hereinafter referred to as PAPI)) in Vietnam over the years. Based on the survey results of PAPI in recent years, the article analyzes the good governance level of the local government of Vietnam, offers comments and assessments and proposes solutions on how to increase and strengthen the reform of local government in Vietnam according to good governance theory.

Sign in / Sign up

Export Citation Format

Share Document