scholarly journals Pembenahan Tata Kelola Ikatan Ahli Boga Dewan Pengurus Cabang Kabupaten Lombok Barat

2020 ◽  
Vol 2 (3) ◽  
pp. 276-284
Author(s):  
Hermanto Hermanto ◽  
Thatok Asmony ◽  
Prayitno Basuki
Keyword(s):  
Good Governance ◽  
Financial Reports ◽  
Organizational Governance ◽  
Training Activity ◽  
Management Board ◽  
Branch Management

The activity of improving the governance of the Ikaboga Branch Management Board (DPC) of West Lombok Regency aims to provide knowledge for the administrators of the Ikaboga DPC, West Lombok Regency regarding good organizational governance. Another objective of this activity is to provide knowledge on how to compile financial reports, especially bookkeeping and provide training to make financial reports for administrators so that the organization becomes good governance. In the end, this activity is expected to provide an understanding for the administrators of the Ikaboga DPC, West Lombok Regency about how good governance and the administrators of the Ikaboga DPC in West Lombok Regency are able to manage finances and make financial reports so as to improve better governance. This training activity will be aimed at administrators of the Ikaboga DPC, West Lombok Regency. The implementation of activities is carried out with the approach of providing material relevant to improving governance.

scholarly journals FINANCIAL REPORT PREPARATION TRAINING FOR RT (NEIGBOHOOD UNIT) DEVICES IN RW (HAMLET UNIT) ENVIRONMENT 16 BAROS CITY CIMAHI VILLAGE

Competitive ◽  
2018 ◽  
Vol 13 (1) ◽  
pp. 87
Author(s):  
Kharaningrum Mulyanti ◽  
Riani Tanjung ◽  
Yohanes Casmadi
Keyword(s):  
Community Service ◽  
Central Government ◽  
Good Governance ◽  
Financial Statements ◽  
Social Institution ◽  
Governance System ◽  
Financial Reports ◽  
Financial Report ◽  
Neighborhood Association ◽  
Government Accounting

A good governance system is not only a responsibility that must be carried out by the central government, Neighborhood association as the smallest social institution even responsible for implementing the good governance. One form of implementation can be implemented in the form of financial statements in the area. The implementation of good governance has not been fully realized in all RT neighborhoods in Cimahi City, one of them in RW 16, Baros Village. The Community Service activities are expected to increase the awareness of the neighborhood administrators to prepare financial reports in accordance with the rules of simple government accounting standards. The methods used in this activity include lectures, tutorials, and discussions. This PKM activity went well and got good enthusiasm from the RT administrators, and it was hoped that this activity would be the beginning of the implementation of a good governance system.   Sistem pemerintahan yang baik bukan hanya tanggung jawab yang harus diemban oleh pemerintah pusat, Rukun tetangga sebagai Lembaga kemasyarakatan terkecil sekalipun bertanggung jawab dalam pelaksanaan good governance tersebut. Salah satu bentuk dari pelaksanaannya dapat diimplementasikan dalam bentuk pelaporan keuangan yang ada di area-nya. Pelaksanaan good governance belum sepenuhnya terwujud di seluruh lingkungan RT di Kota Cimahi, salah satunya di RW 16 Kelurahan Baros. Kegiatan Pengabdian Kepada Masyarakat ini diharapkan dapat meningkatkan kesadaran para pengurus RT untuk menyusun laporan keuangan sesuai dengan kaidah standar akuntansi pemerintahan yang sederhana. Metode yang digunakan dalam kegiatan ini meliputi ceramah, tutorial, dan diskusi. Kegiatan PKM ini berjalan lancar dan mendapatkan antusias yang baik dari para pengurus RT, dan diharapkan kegiatan ini menjadi awal dari terlaksananya sistem pemerintahan yang baik

scholarly journals Implementation of Good Governance, Utilization of Information Technology and Reliability of Government Financial Statement

2019 ◽  
Vol 2 (2) ◽  
pp. 117-126
Author(s):  
Hadi Jauhari ◽  
Yuliana Sari ◽  
Evada Dewata
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Financial Reporting ◽  
Good Governance ◽  
Sampling Technique ◽  
Financial Statement ◽  
Regional Government ◽  
Financial Reports ◽  
Study Population ◽  
The Government

The lack of optimal implementation of Good Governance and the use of information technology is thought to affect the quality of government financial reports. For this reason, this research is intended to determine the relationship between the application of Good Governance, the use of information technology and the reliability of the financial statements of the regional government of South Sumatra Province. The study population was employees of 40 Regional Apparatus Organizations in South Sumatra Province. The sampling technique used is purposive sampling, and 120 respondents are obtained consisting of heads of departments, treasurers of offices, administrators of finance or accounting, and staff of finance at the Regional Apparatus Organization of South Sumatra Province. The collection method uses a questionnaire distributed from May-June 2019. The results of the study show that Good Governance does not have a significant effect on the reliability of local government financial reports.  On the contrary,  the use of information technology has a significant positive effect on the reliability of local government financial reports. The results of this study have implications for the Regional Government of South Sumatra Province as a Good Governance agent in the government to commit and consistently utilize information and accountable technology in transparent financial reporting.

scholarly journals Aplikasi EFA (Excel For Accounting) untuk Laporan Keuangan Pesantren

2021 ◽  
Vol 1 (02) ◽  
pp. 104-109
Author(s):  
Nurmala Ahmar
Keyword(s):  
Good Governance ◽  
Accounting Standards ◽  
Boarding School ◽  
Boarding Schools ◽  
Financial Reports ◽  
Activity Report

Abstrak        Pedoman Akuntansi Pesantren diterbitkan oleh Ikatan Akuntan Indonesia  pada Mei 2018.  Berdasarkan data Kementerian Keagamaan Republik Indonesia (Kemenag RI) terdapat total sebanyak belasan juta santri dan mendekati angka tiga puluh ribu pondok pesantren di berbagai wilayah se-Indonesia. Salah satu program untuk mendorong adalah peningkatan tata kelola yang baik di lingkungan pesantren melalui tersedianya laporan keuangan yang memenuhi standar akuntansi yang diterima secara luas dan diterima berbagai pihak. Artikel ini menyumbangkan karya pengabdian dalam bentuk pelatihan akuntansi pesantren dengan aplikasi EFA untuk memidakan penyusunan laporan keuangan pesantren. Kata Kunci: aplikasi program, excel for accounting, akuntansi pesantren, laporan aktivitas.               Abstract        Pedoman Akuntansi Pesantren Published by the Ikatan Akuntan Indonesia in May 2018. Based on data from kementerian Agama republik Indonesia, there are a total of tens of millions of students and a count of thirty thousand Islamic boarding schools in various regions throughout Indonesia. One of the programs to encourage is the improvement of good governance in the pesantren environment through financial reportsthat meet accounting standards that are widely accepted and accepted by various parties. This article contributed dedication work in the form of Islamic boarding school accounting training with the EFA application for preparing Islamic boarding school financial reports. Keywords: software, excel for accounting, pesantren, activity report accounting.

scholarly journals Pengaruh Karakteristik Pemerintah Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten & Kota Di Jawa Timur

2018 ◽  
Vol 7 (1) ◽  
pp. 27
Author(s):  
Tatas Ridho Nugroho
Keyword(s):  
Local Government ◽  
Performance Measurement ◽  
Financial Performance ◽  
Local Governments ◽  
Good Governance ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Reports ◽  
Regional Autonomy ◽  
Local Expenditure

Performance measurement is one way that local governments can use to achieve good governance. Local government performance measurement (Pemda) includes measurement of financial and non financial performance. Analysis of local government financial performance is essentially not only a form of control, but also helps all users of local government financial reports including communities to be able to evaluate the performance of local governments. The performance of local government can be used to look at regional capability in running regional autonomy. This study aims to examine the effect of local government characteristics on the financial performance of local governments. The characteristics of local government are represented by size, intergovernmental revenue, and regional expenditure. This study examines the financial statements of local governments by taking a sample of 30 districts / cities in East Java. The data used in this research is secondary data. The analytical tool used in this study is multiple regression. From the analysis result, it can be concluded that partially size of local government size does not have an effect on to local government financial performance, intergovernmental revenue has significant effect to financial performance of local government and regional expenditure has no effect on local government financial performance. Simultaneously size, intergovernmental revenue, and local expenditure have an effect on to local government financial performance

scholarly journals Pengaruh Ukuran Daerah, Opini Audit dan Tingkat Ketergantungan Keuangan Daerah Terhadap Audit Delay

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Fitri Rianti
Keyword(s):  
Statistical Analysis ◽  
Good Governance ◽  
Secondary Data ◽  
Financial Statements ◽  
Timely Manner ◽  
City Governments ◽  
Financial Reports ◽  
Audit Opinion ◽  
Financial Dependency ◽  
Descriptive Statistical Analysis

This study aims to analyze the factors that influence the length of audit delay in the Regency / City governments in Indonesia in 2015 and 2016. These factors are regional size, audit opinion and level of regional financial dependence. The population of this study is all districts / cities in Indonesia in 2015 and 2016. The study sample was determined by purposive sampling method. The data used is secondary data. The analytical method used is descriptive statistical analysis and multiple regression statistical analysis. The results showed that the size of the area did not affect audit delay. Audit opinion and the level of regional financial dependence proved to have a significant effect on audit delay. The size of the area does not affect the audit delay because many of the few accounting entities cannot determine the size of the audit delay. Audit opinion has an effect on audit delay because the area that obtains WTP opinion indicates that the region has good governance that will compile financial reports in a timely manner so as to minimize audit delay. The level of regional financial dependency influences audit delay, this is due to the higher regional financial dependence, so that the area will be more obedient to the regulations and will prepare its financial statements in a timely manner so as to minimize audit delay.

Nongovernmental Organizational Governance and Corporate Governance: A Comparative Analysis

2007 ◽  
Vol 22 (1) ◽  
pp. 47-71
Author(s):  
Kim Jun Ki
Keyword(s):  
Corporate Governance ◽  
Good Governance ◽  
Agency Problem ◽  
Governance Structure ◽  
Community Services ◽  
Organizational Setting ◽  
Organizational Governance ◽  
Board Performance ◽  
Definition Of ◽  
And Control

In an organizational setting, the board members are the persons in whom power is entrusted by the principals to act as fiduciaries and to guide the organization. A main cause of concern originates from the elassical problem of the separation of ownership and control. Although agency theory, the dominant approach to research on corporate governance in particular, holds that the separation of ownership and control constitutes an efficient division of labor, there is widespread awareness that managers and boards may take actions that hurt principals or constituencies they are meant to serve. An agency problem can manifest in several ways. First, managers and boards exert insufficient effort while overcommitting themselves to external activities. Secon, they might reap private benefits in the form of perks. Last, they may take unnecessary risks by committing to mature projects. This basic agency problem suggests a possible definition of corporate governance and nongovernmental (organizational) governance as addressing both and adverse selection and a moral hazard problem. A good governance structure is then one that selects the most able managers and makes them accountable to relevant constituents. Moreover, strengthening board performance in NGOs and thus their governance structure is widely recognized as being a major requisite for the improvement of community services that NGOs provide.

scholarly journals The Effect of Implementing the Financial Management Information System on the Quality of the Presentation of the Pangkep Regency Government’s Financial Statements

2020 ◽  
Vol 1 (1) ◽  
pp. 32-44
Author(s):  
Andi Sry Anggraeny
Keyword(s):  
Information System ◽  
Local Government ◽  
Management Information System ◽  
Good Governance ◽  
Accounting Standards ◽  
Financial Statements ◽  
Management Information ◽  
Financial Reports ◽  
Government Accounting

Purpose: This study aims to examine the effectiveness of the application of Government Accounting Standards to the quality of financial reports in the local government of Pangkep Regency, Indonesia. Approach/Methodology/Design: In this study, the sample taken was 43 administrators from 45 Regional Work Units (SKPD) which consisted of a financial statement drafting team and Regional Government Internal Auditors (AIPD) involved in the preparation of Pangkep District Government's financial statements. Data collection was carried out through direct observation and surveys obtained by distributing questionnaires to the respondents. This research uses quantitative research methods. Findings: The results showed that the effectiveness of the application of Government Accounting Standards had a positive and significant effect on the quality of local government financial reports. Practical Implications: An important implication of the results of this study is that the effectiveness of implementing a system is highly dependent on the achievement of the quality of the output it produces. That is, a program is said to be successful if the program's objectives are effectively achieved. The amount of contribution greatly depends on the achievement of the targets and targets that have been set. Originality/value: The regional management information system is part of the state's efforts to present good governance, a government that can be accountable for activities financed through measurable and transparent public budgets. This paper examined the implementation of this system, and it is concluded that it has a positive and significant effect on the quality of the presentation of financial statements at the Pangkep Regency Government.

scholarly journals PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, STANDAR AKUNTANSI PEMERINTAH, GOOD GOVERNANCE, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2020 ◽  
Vol 2 (1) ◽  
pp. 17-35
Author(s):  
Istiqomah Shinta Philadhelphia ◽  
Sri Suryaningsum ◽  
Sriyono Sriyono
Keyword(s):  
Control System ◽  
Local Government ◽  
Human Resource ◽  
Internal Control ◽  
Good Governance ◽  
Accounting Standards ◽  
Financial Reports ◽  
Government Accounting ◽  
Internal Control System

The aim of this research is to know Human Resource Competency, The Effect Of Government Accounting, Good governance, and Internal Control System on the Quality of Local Government Financial Reports. The method of data collection in this study uses questionnaire techniques. This study used a census sampling method with 95 respondents in the Regional Organization of Klaten Regency. The analysis used is multiple linear regression analysis using SPSS (Statistical Product and Service Solutions) version 20. The result of this study indicates that the variable Government Accounting Standards, and Good governance affect the variable Quality Of Local Government Financial Reports. While the variable Human Resource Competency, and Internal Control System does not affect the variable of Quality Of Local Government Financial. Keywords: Human Resource Competency, Government Accounting Standards, Good governance, Internal Control System, Quality Of Local Government Financial Reports.   Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Kompetensi Sumber Daya Manusia, Standar Akuntansi Pemerintahan, Good governance dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Metode pengumpulan data dalam penelitian ini menggunakan teknik kuesioner. Penelitian ini menggunakan metode census sampling dengan 95 responden pada Organisasi Perangkat Daerah Kabupaten Klaten. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan menggunakan SPSS (Statistical Product and Service Solutions) versi 20. Hasil penelitian menunjukkan bahwa variabel standar akuntansi pemerintahan, dan good governance mempengaruhi variabel kualitas laporan keuangan pemerintah daerah. Sedangkan variabel kompetensi sumber daya manusia dan sistem pengendalian internal tidak berpengaruh variabel kualitas laporan keuangan pemerintah daerah. Kata Kunci: Kompetensi Sumber Daya Manusi, Standar Akuntansi Pemerintah, Good governance, Sistem Pengendalian Internal, Kualitas Laporan Keuangan Pemerintah Daerah

scholarly journals Peningkatan Good Governance Melalui Penerapan Kaizen

Abdimisi ◽  
2021 ◽  
Vol 2 (1) ◽  
pp. 50
Author(s):  
Putri Nurmala ◽  
Akhmad Sigit Adiwibowo
Keyword(s):  
Quality Control ◽  
Moral Development ◽  
Everyday Life ◽  
Continuous Improvement ◽  
Good Governance ◽  
Financial Statements ◽  
Application System ◽  
Financial Reports ◽  
Group Activities ◽  
Broad Meaning

Kaizen literally means "Improvement". This understanding gives broad meaning to the application of Kaizen in everyday life. The Kaizen concept is defined as continuous improvement with 5 (five) foundations, namely group activities, discipline, moral development, quality control, and suggestions for improvement that come from all relevant parties. Seeing this we consider the importance of Kaizen being applied in schools. One application of Kaizen is the preparation of financial reports, which in SDIT Al Inayah there are no financial reports. This certainly has an impact on the going concern of the school. The method of implementation was carried out with the first survey related to what was needed by the Al Inayah SDIT. It turns out that what is needed by SDIT Al Inayah is in line with our PKM theme, which is the preparation of financial reports. After that, for five weeks every week, twice, our team helped make financial reports in July-September 2019 SDIT Al Inayah by using an application system, which previously was still manual in several books. The result of this PKM is the realization of SDIT Al Inayah's financial reports in the application system for July-September 2019. In addition, SDIT Al Inayah now also understands the importance of making relevant and accountable financial statements.

scholarly journals Sistem Pengendalian Internal Pemerintah, Sistem Informasi Manajemen Keuangan Daerah, Good Governance dan Kualitas Laporan Keuangan di Kabupaten Jembrana

2020 ◽  
Vol 30 (11) ◽  
pp. 2724
Author(s):  
Ida Bagus Putu Julio Swastika ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Control System ◽  
Information Systems ◽  
Internal Control ◽  
Financial Management ◽  
Good Governance ◽  
Management Information Systems ◽  
Management Information ◽  
Financial Reports ◽  
Internal Control System

The purpose of this study was to determine the effect of government internal control systems, regional financial management information systems and good governance on the quality of regional financial reports. This research was conducted in Jembrana Regency Government. The number of samples taken was 50 employees using a purposive sampling method. Data collection is done through questionnaires and documentation. The analysis technique used is multiple linear regression. Based on the results of the analysis shows that the government's internal control system, regional financial management information systems and good governance have a positive effect on the quality of regional financial reports in Jembrana Regency. This means that the better the government's internal control system, the regional financial management information system and good governance implemented in regional government, the higher the quality of the regional financial reports produced. Keywords: SPIP; SIMDA; Good governance; Quality of Regional Financial Statements.

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