scholarly journals PENGARUH PENDIDIKAN DAN PELATIHAN, PEMANFAATAN TEKNOLOGI DAN KOMPETENSI BIDANG AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN

AKUNTABILITAS ◽  
2020 ◽  
Vol 14 (2) ◽  
pp. 211-224
Author(s):  
Hamonangan Siallagan
Keyword(s):  
Municipal Government ◽  
Financial Statements ◽  
Total Sample ◽  
Education And Training ◽  
Financial Statement ◽  
Primary Data ◽  
Financial Reports ◽  
Use Of Technology ◽  
And Training

This study aims to examine whether education and training, the use of technology and accounting competencies affect the quality of financial statements both partially and simultaneously. The object of research is the Medan Municipal Government with a total sample of 45 employees. By using primary data and SPSS statistical tools, this study found evidence that education and training, the use of technology and accounting competencies had a positive and significant effect on the quality of financial statements both partially and simultaneously. Education and training can improve work knowledge and skills; the use of technology can accelerate transaction processing and financial statement reporting; Competent employees will carry out their duties well and avoid misrepresentation of accounting principles, thus the financial statements are good and free of misstatement (reliable). Based on the results, that in an effort to improve the quality of financial reports, it is recommended that the compilers of financial statements have competence in accounting, improve education and training and utilize technology.

scholarly journals Kualitas Laporan Keuangan Sebelum dan Sesudah Penerapan Aplikasi MYOB pada UD Keluarga di Kota Payakumbuh

2021 ◽  
Vol 21 (2) ◽  
pp. 623
Author(s):  
Deni Saputra ◽  
Putri Intan Permata Sari ◽  
Agam Mei Yudha
Keyword(s):  
Data Storage ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Accounting System ◽  
Financial Reports ◽  
Computer Based ◽  
Speed Accuracy

This study aims to determine whether the MYOB application can be used as a tool for recording financial statements effectively and efficiently at UD. Family in Payakumbuh. Jenis data used are primary data and secondary data. Method of data analysis conducted in this research is descriptive qualitative analysis and comparative analysis. The results of this study show that with the existence of computer-based accounting system, especially MYOB is very helpful business management, because the report produced more up to date and MYOB can improve the quality of financial statement information with speed, accuracy, completeness, etc. can clearly analyze each transaction there every day. The author suggests to UD. Family, to record all transactions that occur into MYOB so that it can further increase security in data storage and need training in order to run MYOB and be in accordance with accounting principles so that they can compile financial reports in a timely manner and can retrieve information quickly.

scholarly journals Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan (Studi pada Badan Pusat Statistik Wilayah Maluku)

2019 ◽  
Vol 5 (2) ◽  
pp. 75
Author(s):  
Jefry Jef Gasperz
Keyword(s):  
Information Technology ◽  
Control Systems ◽  
Internal Control ◽  
Financial Statements ◽  
Development Planning ◽  
Central Bureau ◽  
Primary Data ◽  
Financial Reports ◽  
Internal Control System

This study aims to examine the effect of human resource competence, government internal control system and the use of information technology on the quality of financial statements of Central Bureau of Statistics in the Maluku Region.The population in this study are employees who handle accounting / financial reports on all accounting entities within the Central Bureau of Statistics in the Maluku Region.The research sample is the financial statements stylist includes PPK , PPSPM, financial staff, equipment, program development (planning) or administration as well as employees in the technical field who make financial reports. The data analyzed are primary data obtained through questionnaires. Total questionnaires distributed amounted to 57 and processed as many as 50 questionnaires (87.72%). The analytical method used is the multiple regression analysis method.Hypothesis testing results indicate that the competence of human resources and government internal control systems has a positive and significant effect on the quality of financial statements while the use of information technology has no effect on the quality of financial statements. 

scholarly journals Penerapan Sistem Informasi Manajemen Daerah Keuangan Dalam Pengelolaan Data Keuangan Pada Organisasi Pemerintah Daerah (Studi Kasus Pada BPBD Kabupaten Magelang)

2020 ◽  
Vol 4 (2) ◽  
pp. 175-186
Author(s):  
Herlina Damayanti ◽  
Rian Destiningsih
Keyword(s):  
Financial Statements ◽  
Primary Data ◽  
Data Types ◽  
Financial Reports ◽  
Technological Developments ◽  
Computer Based ◽  
The Government ◽  
Financial Arrangements ◽  
Almost All

Technological developments encourage the government to advance computer-based information systems to make it easier for the government to manage finances. A Regional Management System application called SIMDA was developed. SIMDA Finance is a technology that has been used by almost all regional governments in Indonesia when carrying out the related regional financial arrangements themselves. The purpose of this study is to see how the effect of the implementation of SIMDA Finance on the quality of financial reports in BPBD Magelang Regency. This study analyzes the application of SIMDA Finance in one of the SKPDs of Magelang Regency, namely BPBD of Magelang Regency. This research was conducted with a quantitative approach. The data in the current research are primary data types. The data collection system by distributing questionnaires / questionnaires to some employees in BPBD Kab. Magelang which was held in January-February 2020. The results showed that the variable of SIMDA Financial Implementation influenced the Quality of Financial Statements positively and significantly in the Regional Disaster Management Agency SKPD of Magelang Regency in 2020. With a statistical t value of 2.813843> 1.895 (t table ), which means that the SIMDA Financial variable (X) affects the Quality of Financial Statements (Y).

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG

KINERJA ◽  
2016 ◽  
Vol 20 (2) ◽  
pp. 179
Author(s):  
Lilis Setyowati ◽  
Wikan Isthika ◽  
Ririh Dian Pratiwi
Keyword(s):  
Human Resources ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Role Of It ◽  
Positive Effect

AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement

scholarly journals Quality Of Financial Statements And Its Effects On Received Credits For Small Medium Enterprise (SME’s) Indonesia

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Inayah Adi Sari ◽  
Dien Noviany Rahmatika ◽  
Aminul Fajri ◽  
Ibnu Muttaqin
Keyword(s):  
Financial Statements ◽  
Primary Data ◽  
Financial Reports ◽  
Medium Enterprise ◽  
Relevance And Reliability

This research examines the effect of the quality of financial statements, age, guarantees, and terms of SME's on the level of credit received. This study uses primary data by distributing questionnaires to SME business respondents in Indonesia. The sample used was 90 respondents. The results of this study indicate that the quality of SME financial statements does not affect the amount of credit received, this is due to the still low quality of SME financial reports so that banks still doubt the relevance and reliability of the quality of their financial statements. While the age, colateral and term variables affect the amount of credit received by SMEs.

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 PENGARUH PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK TERHADAP KUALITAS LAPORAN KEUANGAN

2017 ◽  
Vol 1 (3) ◽  
pp. 244
Author(s):  
Silviana Agustami ◽  
Imam Agus Suintri
Keyword(s):  
Financial Reporting ◽  
Rank Correlation ◽  
Financial Statements ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Financial Reports ◽  
Independent Variable ◽  
The Relationship ◽  
Descriptive Method

This study aims to (1) determine the implementation of SAK ETAP at BPR in the Bandung city (2) determine the quality of the financial reports of BPR in the Bandung city, and (3) determine the effect of the implementation of SAK ETAP to quality financial reports on BPR in Bandung city. In this study, researchers used primary data for variable implementation of SAK ETAP and the quality of financial reporting through questionnaires distributed to 11 BPR in the Bandung city. The method used in this research is descriptive method verikatif. The statistical analysis tools in this study using Spearman rank correlation to determine the direction and strength of the relationship between the two variables, while the coefficient of determination is used to determine the ability of the independent variable (X) in influencing the dependent variable (Y). These results indicate (1) the implementation of SAK ETAP at BPR in the Bandung city in general has been implemented adequately (2) BPR in the Bandung city has been preparing and presenting the financial statements sufficient to satisfy the elements of relevant, reliable, able to comparable, and understandable (3) the implementation of SAK ETAP moderate effect on the quality of the financial reports of BPR in the Bandung city, amounting to 0.587. Based on the calculation of the coefficient of determination SAK ETAP implementation contribute to or influence by 34.5%% of the quality of financial reporting at BPR in the Bandung city, while the remaining 65.5% was contributed by other factors not examined

ANALISA TINGKAT KECERDASAN AKUNTAN PADA PEMERINTAH DAERAH KOTA SUKABUMI

2019 ◽  
Vol 9 (2) ◽  
Author(s):  
Gatot Wahyu Nugroho ◽  
Ismet Ismatullah
Keyword(s):  
Emotional Intelligence ◽  
Human Resources ◽  
Financial Statements ◽  
Statistical Test ◽  
Spiritual Intelligence ◽  
Primary Data ◽  
Regional Government ◽  
Financial Reports ◽  
Finance Department

Human resources are an important factor for the creation of quality financial reports. The success of an entity can be influenced by the intelligence of human resources. This study aims to determine how much influence the intelligence possessed by a person to the quality of financial statements. Indepedent variables used in this study are intellectual intelligence, emotional intelligence, spiritual intelligence and physical intelligence and the dependent variable is the quality of financial statements. The sample used was 84 respondents, namely the finance department employees in the Sukabumi City Regional Government. Primary data was obtained by distributing questionnaires and the results were tested using statistical test tools. The results of the study show that (1) intellectual intelligence influences the quality of financial statements significantly; (2) emotional intelligence significantly affects the quality of financial statements; (3) spiritual intelligence influences the quality of financial statements significantly; (4) physical intelligence does not affect the quality of financial statements; and together the level of intelligence accountants affect the quality of financial statements with the value of determination coefficient of 96.5% and the remaining 30.5% influenced by other variables.

scholarly journals The Impact of Enterprise Resources Planning Implementation in Cross-Functional for Sharing Knowledge and Quality Information in Preparing the Financial Statements

2019 ◽  
Vol 130 ◽  
pp. 01041
Author(s):  
Zeplin Jiwa Husada Tarigan ◽  
Sautma Ronni Basana ◽  
Widjojo Suprapto
Keyword(s):  
Positive Impact ◽  
Financial Statements ◽  
Service Industries ◽  
Financial Statement ◽  
Erp Implementation ◽  
Financial Reports ◽  
Enterprise Resources Planning ◽  
The Impact ◽  
Resources Planning

Enterprise Resources Planning (ERP) has been adopted by the manufacturing and service industries to improve the performance of the company. It helps construct the company's financial statements. There are two main questions: first, how the influence of implementing ERP can enhance the good integration andsecond, how sharing between departments can affect the quality of information so that the process of making the company's monthly financial reports on time. For company management in East Java, one successful indicator is the on-schedule monthly financial reports. Based on the results there are 102 questionnaires returned, but only 58 replies are coming from the finance and accounting department. Eight questionnaires were incomplete, therefore discharged. As many as 50 questionnaires can be further processed. The results of this study find that ERP implementation gives a positive impact to cross-functional departments and sharing knowledge. However, the impact of cross-functional department does not affect the sharing knowledge because many heads of departments find it difficult to discuss and understand businessprocesses in other departments. The cross functional departments and the sharing of information have a significant influence on the quality of company information. Last, cross-functional departments and thequality of information affect the financial statement.

scholarly journals PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) KOTA MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Rivaldy Manimpurung ◽  
Lintje Kalangi ◽  
Natalia Gerungai
Keyword(s):  
Organizational Commitment ◽  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Financial Reports ◽  
Human Resource Capacity ◽  
Positive Effect

The quality of government financial reporting is a normative prerequisite for the preparation of financial statements so that the resulting accounting information can be beneficial to users of financial statements. This is the aim of recognizing the effect of human resources and organizational commitment toward the quality of regional financial reports in BPKAD in Manado. The data collected through questionnaire distributions to 64 respondents were financial managers at BPKAD in Manado City. The data were analyzed using multiple linear regression analysis method with SPSS 17 program. The results showed that SDM Capacity has no positive effect on LKPD Quality and Organization Commitment positively and significantly affect the quality of Local Government Financial Reporting at BPKAD in Manado City.Keywords: Human Resource Capacity, Organizational Commitment, Quality of Financial Statement.

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