scholarly journals The Effect of Human Resource Competency and Implementation of SIMDA on the Quality of Financial Statement at BPKAD Office of Gorontalo City

2019 ◽  
Vol 8 (1) ◽  
pp. 67
Author(s):  
Ismet Sulila

This empirical study was intended to analyze, measure, and discuss the effect of human resource competency and the implementation of regional financial management information system on the quality of financial statement at BPKAD office of Gorontalo City.. Based on the initial study and research problem, hence the research used a quantitative approach and supported by ex post facto method. The technique of data analysis employed multiple regression. The findings of this study include: first, there has been a significant effect of human resource competency on the quality of financial statement at BPKAD office of Gorontalo City. Second, there has been an important effect of the Implementation of Regional Financial Management Information System on the quality of financial statement at BPKAD office of Gorontalo City. Third, there has been a contribution of the effect of human resource competency and Implementation of Regional Financial Management Information System simultaneously on the quality of financial statement at BPKAD office of Gorontalo City. Based on the previous conclusions, it is recommended: 1) To improve the human resource competency in regard of the use of regional financial management apps through training and advanced technical guidance activities, 2) To make an effective use of regional financial apps in various institutionsin Gorontalo City government, 3) that further research should examine the effect of other factors on the quality of financial statement.

JURNAL PUNDI ◽  
2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Lisa Amelia Herman ◽  
Daswirman Daswir

This study aimed to test: 1) Effect of implementation of financial management information system to quality LKPD, 2) Effect of human resource competencies to quality LKPD, and 3) Influence of Role SPIP to quality LKPD. This type of research is classified at the research be cuantitatife. The population in this study are 10 work units (SKPD) in Payakumbuh. Selection of the sample with purposive sampling method, the number of respondents 100. The data used in this study of primary data. Data collection techniques with engineering survey by distributing questionnaires to Employees Finance, General and Human Resources, Division of Program and Admin SIPKD. The analytical method used is path analysis with SPSS. The research proves that 1) Implementation of Financial Management Information System positive significant effect on the quality of LKPD where significant value of 0.007> 0.05. β coefficient value in the variable X1 is positive which means that (H1 accepted). 2) HR Competency positive significant effect on the quality of LKPD where significant value of 0.002> 0.05. β coefficient value in the variable X2 is positive which means that (H2 accepted). 3) SPIP positive significant effect on the quality of LKPD where significant value of 0.000> 0.05. β coefficient value in the variable X3 is positive which means that (H3 accepted).


This study sought to establish the relationship between financial management information system and the quality of financial reporting at the Institute of Accountancy Arusha, using the descriptive design. Data was analyzed through descriptive statistics and Pearson Correlation. The study established that the management information system operates well at the Institute as financial statements are prepared based on required standards. As a result, there is a significant positive relationship between the Management Information System and the quality of financial reporting. This means that management information system enhances the quality of financial reporting. The study therefore recommends that the institute should make effort to maintain the effective management information system as such is very important for not only financial reporting but also for other operations in the learning institution.


2019 ◽  
Vol 12 (2) ◽  
pp. 51-63
Author(s):  
Yesi Indian Ariska ◽  
Nia Indriasari

The purpose of this research aimed to test the influence of the implementation of region management information system on the quality of financial statement of regional government at Department of pekerjaan umum and penata an ruang province Bengkulu. The research population was 25 people who are the employees at this department. Research data were questionnaire as the primary data. The simple linear regression analysis was the technique of analysis of this research.Research result showed that the implementation of region management information system influenced significantly to the quality of financial statement of regional government at Department of of pekerjaan umum and penataan ruang province Bengkulu.. It was approved by the value of determinant coefficient which was 75.3%. It meant that the quality of financial statement was influenced 75.3% by the spatial planning region management information system.Keywords: regional government, management information system, quality, financial.


2021 ◽  
Vol 17 (1) ◽  
Author(s):  
Eka Kurniawati ◽  
Nibras Anny Khabibah

AbstrakPemerintah daerah menggunakan aplikasi sistem informasi yang komprehensif untuk merencanakan dan melaporkan pelaksanaan kegiatannya. Penelitian ini bertujuan untuk menganalisis kualitas informasi dalam Sistem Informasi Manajemen Daerah (SIMDA) keuangan berbasis akrual di Dinas X. Penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan metode kualitatif. Teknik pengumpulan data dilakukan melalui wawancara dan observasi langsung. Narasumber adalah pegawai yang terlibat dalam penggunaan aplikasi SIMDA keuangan. Data yang terkumpul dari fakta-fakta dalam organisasi kemudian diolah menjadi kalimat-kalimat yang berisi informasi. Hasil penelitian menunjukkan bahwa implementasi SIMDA Keuangan berbasis akrual telah meningkatan kualitas informasi dan telah berjalan secara efektif.Kata Kunci : Implementasi, SIMDA, Akrual  AbstractLocal governments use a comprehensive information system application to plan and report on the implementation of their activities. This study aims to analyze the quality of information in the Accrual-based Financial Management Information System (SIMDA) at the Departement  X. This research is a descriptive study using a qualitative method approach. Data collection techniques were carried out through interviews and direct observation. Resource persons are employees involved in using the SIMDA financial application. The data collected from the facts in the organization are then processed into sentences containing information. The results showed that the implementation of accrual-based SIMDA Finance has improved the quality of information and has been running effectively.Keywords: Implementation, SIMDA, Accrual 


2019 ◽  
pp. 98-124
Author(s):  
Randi Swandaru

The purpose of this study is to examine the impact and the electronic service quality of the national zakat management information system (SIMBA) on the national zakat collection. This paper uses a multiple regression analysis in its explorative attempt to illustrate the impact of SIMBA implementation on the national zakat collection. It shows that SIMBA is positive and significantly impact the national zakat collection as well as the human development index that is used as a proxy for the human resource management quality of zakat institutions in the respective city. Nonetheless, the population is negative and significant to the zakat collection as endemic poverty and reluctance to pay zakat are indicated as the reasons. Moreover, this study has succeeded in adapting and conducting e-service quality survey to zakat information system realm. All the tests prove that the instrument in this study has a high degree of reliability and validity. The results show that some of the demographic factors significantly impact the perceived performance of SIMBA. Multiple regression analysis that is conducted in this study shows that e-service quality dimension is positive and significant towards SIMBA’ overall quality, perceived value, and loyalty intention. This study contributes to the zakat management system literature, especially in the impact of the national zakat information system, which is pivotal in enhancing zakat collection and poverty alleviation program funded by zakat.


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