scholarly journals The Effectiveness of The Implementation of SPIP and SIMDA Its Impact Against The Quality of Financial Statements

2021 ◽  
Vol 5 (1) ◽  
pp. 28-39
Author(s):  
Galih Raspati ◽  
Andi Riyanto
Keyword(s):  
Internal Control ◽  
Management Information System ◽  
Financial Statements ◽  
Survey Method ◽  
Management Information ◽  
Financial Reports ◽  
Regional Management ◽  
Internal Control System ◽  
The Government

ABSTRACTThe phenomenon of government financial reports that have not received an unqualified opinion because they have not presented financial information that is following applicable standards and is not transparent and accountable for the management of regional finances, makes the level of trust of users of financial statements doubt the various information presented. The demand for clean governance is also a strong foundation so that the bureaucratic apparatus is able to present quality financial statements. This study aims to understand the effectiveness of the application of the Government Internal Control System (SPIP) and the Regional Management Information System (SIMDA) currently being applied and its impact on the quality of financial statements. The research method used was a survey method. Then the data is collected from the results of questionnaires, interviews and literature studies. Data analysis is descriptive and verification. The results showed that SPIP and SIMDA had a significant impact on the quality of financial statements in Cireunghas District, Sukabumi District.    Keywords: financial statements, quality, SIMDA, SPIP

scholarly journals the influence of government internal control systems and the application of regional management information systems on the quality of financial reports

Syntax Idea ◽  
2020 ◽  
Vol 2 (9) ◽  
pp. 635
Author(s):  
Reni Sulastri ◽  
Gatot Wahyu Nugroho ◽  
Idang Nurodin
Keyword(s):  
Information Systems ◽  
Control Systems ◽  
Internal Control ◽  
Management Information System ◽  
Management Information Systems ◽  
Financial Statements ◽  
Management Information ◽  
Regional Management ◽  
Internal Control System

The Influence of Government Internal Control Systems and the Implementation of Regional Management Information Systems on the Quality of Financial Statements in Cireunghas District. This study aims to determine the effect of the Government's Internal Control System and the Application of the Regional Management Information System to the quality of financial statements. The variables used in this study are the influence of the government's internal control system, the application of regional management information systems, and the quality of financial statements. This research was conducted using quantitative methods with an associative approach. The population in this study were employees in all villages located in Cireunghas Subdistrict. The sampling technique in this study used purposive sampling. The primary data collection technique in this study was carried out by distributing questionnaires and secondary data in this study were active literature relating to the variables used. Data analysis techniques used in this study were normality test, classic assumption test, multiple linear regression test, and hypothesis testing. The results of this study indicate that only partially Regional Management Information System variables have an influence on the quality of financial statements, and stimulously variables Government Internal Control Systems and Regional Management Information Systems have a significant influence on the quality of financial statements.

Pengaruh Kompetensi SDM, Penerapan SAP Berbasis Akrual, SIMDA, Dan Sistem Pengendalian Intern Terhadap Relevansi Laporan Keuangan Pemerintah Daerah

2017 ◽  
Vol 25 (1) ◽  
pp. 60-73
Author(s):  
Sri Ayem ◽  
Idham Husen
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Management Information System ◽  
Accounting Standards ◽  
Financial Statements ◽  
Management Information ◽  
Government Accounting ◽  
Regional Management ◽  
Internal Control System

This research was conducted to test the factors that affect the relevance of local government financial statements. The factors studied were the influence of Human Resources competencies, the application of the accrual-based government accounting standards, the regional management information system, and Internal Control System. The population that used in this study is the regional working units (SKPD) the that there inside Mayor’s Office Yogyakarta. The study sample was obtained from the structural officers, employees / staff the that performs the function of accounting / financial administration in their respective offices on SKPD, the that there inside Mayor’s Office Yogyakarta, then be obtained of the respondent as much 105 respondents. Collecting data in this study is to directly deploy questionnaires to the respondent. The data collected were processed using SPSS Version 17. The method used to test the hypothesis is multiple linear regression analysis. The results of this study indicate that : The influence of Human Resources competencies not the effect positive and significant on the relevance of local government financial statements, the application of the accrual-based government accounting standards the effect positive and significant on the relevance of local government financial statements, the regional management information system not the effect positive and significant on the relevance of local government financial statements, and Internal Control System the effect positive and significant on the relevance of local government financial statements.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada SKPD di Kabupaten Lombok Tengah)

InFestasi ◽  
2017 ◽  
Vol 12 (2) ◽  
pp. 131
Author(s):  
Ikang Murapi
Keyword(s):  
Internal Control ◽  
Information Quality ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Accounting System ◽  
Financial Reports ◽  
System Utilization ◽  
Internal Control System ◽  
The Government

<p>This study was conducted to determine the factors that affect the informatioan quality of local<br />government financial reports. Collecting data this study used a questionnaire survey. The data collected<br />is then processed using SPSS version 17.0. The statistical method used to test the hypothesis is multiple<br />linear regression analysis. Results of hypothesis testing is the implementation of the Regional Financial<br />Accounting System, Utilization of Information Technology and Internal Control System The government<br />has a positive and significant impact on Information Quality of Local Government Financial Statements,<br />but do not be influenced by the Human Resource Competency.</p>

scholarly journals The Effect of Application of Accrual-Based Government Accounting Standards, Apparatus Quality, Public Accountability and Government Internal Control Systems on Quality of Financial Statements

2020 ◽  
Vol 5 (8) ◽  
pp. 452-460
Author(s):  
Triana Meinarsih ◽  
Adji Suratman ◽  
Nuzulul Hidayati
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Accounting Standards ◽  
Financial Statements ◽  
Public Accountability ◽  
Financial Reports ◽  
Government Accounting ◽  
Internal Control System ◽  
The Government

This study aims to look at the effect of implementing accrual-based government accounting standards, apparatus quality, public accountability and the Government Internal Control System on the quality of financial statements based on previous research. The study was conducted by examining articles relating to the variables of the application of accrual-based government accounting standards, apparatus quality, public accountability and Government Internal Control Systems that affect the quality of financial reports. Articles with appropriate titles are then collected for later review. Articles collected from 2010-2019 (ten years), with the consideration that the article is still quite relevant to the current conditions. Based on the articles that have been implemented, it can be concluded that the application of accrual-based government accounting standards, apparatus quality, public accountability and the Government Internal Control System have an effect on the quality of financial reports.

scholarly journals THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS AND GOVERNMENT INTERNAL CONTROL SYSTEMS ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS

2019 ◽  
Vol 1 (02) ◽  
pp. 108-111
Author(s):  
Endang Darmawan
Keyword(s):  
Local Government ◽  
Control Systems ◽  
Internal Control ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Reports ◽  
Government Accounting ◽  
Internal Control System ◽  
The Government

This study aims to determine how the influence of the adoption of government accounting standards and internal control systems of the government on the quality of local government financial reports on the SKPD in Bandung. The research method used in this study is the explanatory method. The results showed that partially and simultaneously the application of government accounting standards and the government's internal control system affected the quality of local government financial reports.

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 INTERAKSI KOMITMEN ORGANISASI TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2016 ◽  
Vol 7 (2) ◽  
pp. 100-116
Author(s):  
Dina Fitri Septarini ◽  
Frans Papilaya
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Financial Statements ◽  
Financial Reports ◽  
Internal Control System ◽  
The Relationship

Audit BPK for the financial statements 2013 of Merauke district received a qualified opinion. This means that there are other things that should be repaired in the preparation of financial statements. Therefore, this study aimed to determine the effect of the competence of the Human Resources and internal control system to the quality of financial reports of local government, and the moderating influence of organizational commitment on the relationship between HR competencies and internal control system to the quality of financial statements of local government Merauke. This study uses a quantitative approach and the collection of primary data in this study using a survey by questionnaire to respondents selected as the sample. The population in this study is the employees of the finance department at regional work units (SKPD) of Local Government Merauke, totaling 29 SKPD. The sampling technique used is purposive sampling, ie sampling specific criteria. The data analysis technique used to test the effect of independent variables on the dependent variable regression analysis of interaction or Moderated Regression Analysis (MRA) with SPSS 20. The results showed that the Human Resource Competency positive effect on the quality of local government financial statements, Systems the internal control does not affect the quality of local government financial statements, organizational commitment moderates the relationship between human resources competencies to the quality of local government financial statements, and organizational commitment does not moderate the relationship between the internal control system to the quality of local government financial reports.

scholarly journals Pengaruh Proses Reviu Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

2018 ◽  
Vol 23 (1) ◽  
pp. 41-54
Author(s):  
Aan Juanda ◽  
Pigo Nauli
Keyword(s):  
Local Government ◽  
Quantitative Research ◽  
Accounting Standards ◽  
Financial Statements ◽  
Survey Method ◽  
Financial Reports ◽  
Government Accounting ◽  
Review Team ◽  
The Government

This study aimes to determine the effect of financial statements review on the quality of local financial statement reports with an understanding of the goverment accounting standards as a moderation variable. This research is a quantitative research, with survey method conducted through questionnaire. The population in this study are all inspectorate in all regions of the Province of Lampung. Respondents in this study are all functional officers and other officials who are members of the Review team at each inspectorate at all regions in Lampung Province. The result of data analysis shows that the process of review for local government financial statements has a positive effect on the quality of local government financial reports, and an understanding of the government accounting standards by APIP did not moderate the relationship between the review process with the quality of local government financial reports

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 The Effect of Accounting Information System and Internal Control System on the Quality of Financial Reports at PT Semen Baturaja (Persero) Tbk.

2021 ◽  
Vol 2 (3) ◽  
pp. 48-59
Author(s):  
Ciko Arfismanda ◽  
Maulan Irwadi ◽  
R.M. Rum Hendarmin
Keyword(s):  
Information System ◽  
Control System ◽  
Internal Control ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Reports ◽  
Accounting Information System ◽  
Internal Control System ◽  
System Variables

This study aims to analyze partially and simultaneously the effect of accounting information systems and internal control systems on the quality of financial reports at PT. Semen Baturaja (Persero) Tbk. The data used came from observation and questionnaires to 60 respondents. This research method uses a quantitative approach using multiple linear regression. The results of the study partially show that both accounting information and internal control system variables have a significant positive effect on the quality of financial statements. The results of the study using the coefficient of determination (R2) obtained a value of 0.464. This shows that the large contribution of the accounting information system and internal control system variables can explain the quality of financial statements by 46.4%, the remaining 53.6% can be explained by other variables not included in this study.

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