A Study on the Effectiveness of Accounting Information in Public Institutions by the Introduction of Accrual Government Accounting

2017 ◽  
Vol 35 (2) ◽  
pp. 167-190
Author(s):  
Do-jin Jeong ◽  
Khee-su Bae
Keyword(s):  
Accounting Information ◽  
Public Institutions ◽  
Government Accounting

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 The Recent Reform of Spanish Local Governmental Accounting: A Critical Perspective from Local Governmental Accountants As Internal Users Of Budgeting And Financial Accounting Information.

2018 ◽  
Vol 16 (3) ◽  
pp. 453-476
Author(s):  
Jose Manuel Vela-Bargues ◽  
Rosa María Dasí-González ◽  
Amparo Gimeno-Ruíz
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Accounting Information ◽  
Financial Accounting ◽  
Fiscal Year ◽  
Critical Perspective ◽  
Financial Reports ◽  
Governmental Accounting ◽  
Government Accounting ◽  
Recent Reform

Local Government Accounting and Financial Reporting in Spain has been recently reformed by the new Accounting Instructions published in 2103 and in force since the 1st of January 2015. Once the financial reports corresponding to 2016 fiscal year have been published, the main purpose of this paper is to empirically evaluate, the perceptions and opinions that local governmental accountants have about the recent reform. Our analysis has found a clear gap between the aims of the reform and the opinion of local governmental accountants, who consider the system too complex and clearly biased towards financial accounting information.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH

2019 ◽  
Vol 7 (3) ◽  
pp. 17-34
Author(s):  
Gusrya Indah Sari ◽  
Fadli Fadli
Keyword(s):  
Good Governance ◽  
Accounting Information ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting Information Systems ◽  
Government Accounting ◽  
Regional Work ◽  
Positive Effect

Respondents in this study are The Chief of Regional Work Unit, Chief of Financial Officer and Financial Officer of Regional Work Unit Bengkulu Province. The analysis method used SmartPLS 1.0 M3 program. The results showed that the implementation of good governance did not affect the quality of financial statement, the implementation of Government Accounting Standards has a positive effect on the quality of financial statements, and utilization of financial accounting information systems has a positive effect on the quality of financial statement.Keywords: Quality of Financial Statements, Good Governance, Government Accounting Standards, Regional Financial Accounting Information Systems

scholarly journals The Predictive Value of Government Accounting Information and the Secondary Brazilian Bond Market

2016 ◽  
Vol 9 (4) ◽  
pp. 31
Author(s):  
Janilson Antonio da Silva Suzart ◽  
Ariovaldo Dos Santos
Keyword(s):  
Federal Government ◽  
Least Squares Method ◽  
Value Relevance ◽  
Accounting Information ◽  
Predictive Ability ◽  
Ordinary Least Squares ◽  
Secondary Market ◽  
Government Accounting ◽  
The Government ◽  
National Governments

<p>The international literature highlights evidence on the predictive ability of government accounting information in relation to bond markets, especially for sub-national governments’ bonds. However, there is little evidence in the literature about the role of accounting information from national governments. Having observed this gap, we aimed to identify how strongly the government accounting information affects the pricing of the government bonds issued by the Brazilian Federal Government and traded in the secondary market. In this research, we analyzed the transactions carried out without the direct participation of the federal government. The predictive ability of the accounting information of the Brazilian federal government was verified for the period from 2003 to 2012 on a monthly basis. Following the value relevance approach, we developed price and return models for the bond National Treasury Bills, Single Series. After analyzing the presence of unit roots in the price and return series, we estimated regressions using the ordinary least squares method. We showed that the accounting information of the Brazilian federal government has predictive ability regarding the pricing of bonds traded in the secondary market. However, this does not mean that the government accounting information is fully and directly used by investors, but rather that such information is intended as a proxy for information reviewed by investors when negotiating such bonds, these investors being considered as limited rational agents.</p>

scholarly journals PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMPETENSI SDM SEBAGAI VARIABEL MODERASI (Studi Empiris Pada SKPD BPKAD Kabupaten Malang)

2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Debby Christin Sihasale ◽  
Sulistyo Sulistyo ◽  
Supami Wahyu Setiyowati
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Accounting Information ◽  
Financial Statements ◽  
Primary Data ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Government Accounting ◽  
The Government

The purpose was to determine the effect of understanding government accounting standards (SAP) and Utilization of accounting information systems (SIA) on the quality of local government financial reports with HR competency as a moderating variable. The data used in the form of Primary data obtained through the distribution of questionnaires directly to the SKPD in BPKAD Malang Regency. Regression analysis used is multiple regression analysis with MRA (Moderating Regression Analysis). The results of this study concluded that the understanding of SAP and the use of SIA affect the quality of local government financial reports, and human resource competence is able to moderate (strengthen) the influence of SAP's understanding and the use of SIA on the quality of local government financial reports. The higher the competence of the government apparatus will support it in understanding and mastering SAP and making use of SIA well so that the quality of financial statements is increasingly improved. The implication is that the government must improve understanding of SAP and the use of SIA so that the quality of financial statements can improve, and it must involve officials who have competence to prepare financial reports so that the influence of SAP's understanding and use of SIA can improve the quality of local government financial reports

scholarly journals Pengaruh Implementasi Standar Akuntansi Pemerintahan dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan

TRIKONOMIKA ◽  
2013 ◽  
Vol 12 (2) ◽  
pp. 201
Author(s):  
Rukmi Juwita
Keyword(s):  
Information System ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Standards ◽  
Financial Statements ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Government Accounting ◽  
The City

The purpose of this study to determine and analyze (1) influence the implementation of government accounting standards and implementation of accounting information system partially on the quality of financial reporting in areas of the city/county in the province of West Java (2) influence the implementation of government accounting standards and implementation of accounting information systems simultaneously on the quality of financial reporting in the area of the city/county in the province of west Java. The results showed that the Pearson correlation test results to variable implementation of government accounting standards and implementation of accounting information systems have a very strong relationship / linked to the quality of financial statements. Results of regresion testing simultaneously with the partial F test and t-test, showed that the implementation of government accounting standards and implementation of accounting information system significantly affect the quality of financial statements.

Nagar Panchayat Hospital (A)

1995 ◽  
Vol 20 (4) ◽  
pp. 55-62
Author(s):  
M S Sriram ◽  
Divya Jairath ◽  
Prashant Sinha
Keyword(s):  
Decision Making ◽  
Information Dissemination ◽  
Accounting Information ◽  
Decision Making Process ◽  
Government Accounting

The case is targeted to discuss the importance of accounting information in decision making process. While this information is available in standardized formats in corporates, the local self-government accounting is quite different. In trying to look at the desirability of detailed accounting information and accounting treatment of notional expenses such as depreciation, one generally tends to ignore the form of organization, its source of finances, and the objectives of information dissemination. The case tries to highlight and sensitize the discussants to accounting concepts as applied to local self-governments. Readers are invited to send their responses on the case to Vikalpa office.

scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Kualitas Informasi Akuntansi (pada Organisasi Perangkat Daerah (OPD) di Gunungkidul)

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Putri Utami ◽  
Vidya Vitta Adhivinna
Keyword(s):  
Random Sampling ◽  
Quantitative Research ◽  
Information Quality ◽  
Accounting Information ◽  
Sampling Technique ◽  
Complete Information ◽  
Relevant Information ◽  
Reliable Information ◽  
Government Accounting ◽  
Analysis Technique

Accounting information is very important thing in business activities or government. Accounting information is used as decision making in organization. The purpose this research to analyze affect relevant information, reliable information, complete information, timely information, understandable information toward quality accounting information at Organisasi Perangkat Daerah (OPD) in Gunungkidul.This Research is quantitative research with purposive random sampling technique. Employee population 11 Dinas that use Accounting Information, the sample of wich was obtained 68 people. The analysis technique used is multiple regression analysis.The result of the research shows that partially relevant information valuable 0,000 and complete information valuable 0,000 smaller than 0,05 has an effect on quality accounting information, while reliable information valuable 0,351 , timely information valuable 0,574 and understandable information valuable 0,680 greather than 0,05 no effect on quality accounting information. But simultaneously relevant information, reliable information, timely information, complete information and understandable information affect the performance of accounting information valuable 0,000 greather 0,05.Keywords: relevant information, reliable information, complete information, timely information, understandable information, quality accounting information.

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