EVALUASI PENERAPAN SISTEM AKUNTANSI PENGELUARAN KAS PENGGAJIAN PEGAWAI NEGERI SIPIL DI BADAN DIKLAT PROVINSI SULAWESI UTARA

In the accounting system cash outlay necessary to procedure well and in accordance with established policy cash expenditures made outside the prescribed procedure, the possibility of fraud, theft, and embezzlement cash. So that can be said that the better expenditure accounting systems and procedures cash will be able to do it in the trust account the amount of cash in the financial statement. The problem in this study is how the implementation process payroll payments to the Civil Service Training Agency of North Sulawesi. The purpose of this study to evaluate the application of the accounting system cash expenditures, the payment of salaries of civil servants in the province of North Sulawesi training agency. This study is a descriptive research using qualitative methods in which an analysis is collecting, collating, and processing, in order to provide an overview of a particular state so that it can be deduced.Based on the results of the study indicate that the accounting. System is cash expenditure on Training Agency of North Sulawesi is generally well under Permendagri Number. 13 of 2006.

Download Full-text

Blending Information and Communication Technology (ICT) with an Accounting System

Cases on Business and Management in the MENA Region ◽

10.4018/978-1-60960-583-4.ch001 ◽

2011 ◽

pp. 1-9

Author(s):

Khaled Dahawy ◽

Khaled Samaha

Keyword(s):

Information System ◽

System Development ◽

Accounting Information ◽

Implementation Process ◽

Accounting System ◽

System Implementation ◽

Strategic Decisions ◽

Accounting Systems ◽

Accounting Information System ◽

Top Management Commitment

Improving our understanding of the accounting information system development in a specific Egyptian context, this case aims to investigate the development of a redesigned automated accounting system in a privately owned Egyptian company that was planning material changes in its accounting systems and organizational structure through integrating ICT systems. In other words, this case attempts to explore the company’s strategic decisions regarding computerized accounting information system implementation choices, problems met during the implementation process, and the actions taken to takeover these problems to gain the potential accounting system redesign benefits. Tracking the automated accounting system redesign highlights some implementation success key factors and emphasizes that obtaining top management commitment to the process of an automated accounting system implementation is a prerequisite for success.

Download Full-text

EFFECT OF UNDERSTANDING FINANCIAL MANAGEMENT, REGIONAL FINANCIAL ACCOUNTING SYSTEMS, EFFECTIVENESS OF INTERNAL CONTROL, AND COMMITMENT TOWARDS FINANCIAL PERFORMANCE OF NORTH SULAWESI PROVINCE

ACCOUNTABILITY ◽

10.32400/ja.24282.8.01.2019.51-59 ◽

2019 ◽

Vol 8 (01) ◽

pp. 51

Author(s):

David Paul Elia Saerang ◽

Heince R. N Wokas ◽

Robby J. Kumaat ◽

Christian Datu

Keyword(s):

Organizational Commitment ◽

Financial Performance ◽

Internal Control ◽

Financial Management ◽

Financial Accounting ◽

Accounting System ◽

City Governments ◽

Accounting Systems ◽

North Sulawesi ◽

Systems Effectiveness

This study aims to determine, the effect of understanding financial management, regional financial accounting system, effectiveness of internal control and organizational commitment towards financial performance of region and city governments in the province of North Sulawesi. The type of this research is quantitative. The population are all Regional Work Unit (SKPD) government financial managers of North Sulawesi, the respondents are 125 respondents as financial managers namely PPK-SKPD, Head of Finance and Financial Staffs. The Data method is using questionnaires and the analysis is using multiple regression analysis. The result shows that the understanding of financial management and effectiveness of internal control have a significant effect to the financial performance, while the regional financial accounting system and organizational commitment are not significant.Keywords : Understanding Regional Financial Management, Regional Financial Accounting Systems, Effectiveness of Internal control, Organizational Commitment, Local Government Financial Performance

Download Full-text

ANALISIS PENERAPAN AKUNTANSI BERBASIS AKRUAL DALAM PENYAJIAN LAPORAN KEUANGAN PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH PROVINSI SULAWESI UTARA

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.15.2.28068.2020 ◽

2020 ◽

Vol 15 (2) ◽

pp. 167

Author(s):

Anastasya A. Lasabuda ◽

Jenny Morasa ◽

Victorina Z. Tirayoh

Keyword(s):

Government Regulation ◽

Financial Statements ◽

Financial Statement ◽

Accounting System ◽

Financial Reports ◽

Government Accounting ◽

North Sulawesi ◽

And Performance ◽

Regional Budgets ◽

The Impact

All government entities using funds from national and regional budgets must prepare financial reports referring to government accounting standards which regulated in government regulation No 71 in 2010 and start begin on 2015. The regional goverment financial reports required to be properly according to applicable regulation. Financial reports regional was a responsibility and performance picture in an accounting periods. The purpose of this study was to analyze the accrual basis implementation of SAP No 71 years 2010 and to know the impact ot the financial statement presentation on BPKAD in North Sulawesi Province. Methods used is descriptive qualitative, through observation, interview, analysis and make inferences. The research results showed the application of the base accrued in BPKAD of North Sulawesi Province in the presentation of the financial statements was in accordance with SAP No 71 years 2010. The impact caused by the accounting system based accrual that this report financial more than easier, quick and integrated, and can tell about information budget expended and can be monitored directly by the management to decision maker.

Download Full-text

The Impact of Overseas Training on the Performance of Bangladesh Civil Service: The Case of AIT Extension Training, Thailand

Journal of Asian Social Science Research ◽

10.15575/jassr.v3i2.39 ◽

2021 ◽

Vol 3 (2) ◽

pp. 103-124

Author(s):

Mohammad Ali Haider ◽

Shamim Noor

Keyword(s):

Service Management ◽

Civil Service ◽

Training Programme ◽

Civil Servants ◽

Overseas Training ◽

Service Training ◽

Training Policy ◽

The Government ◽

The Impact ◽

Training Opportunities

Public administration has to compete with private sectors in terms of quality service delivery to citizens. In this context, civil service training, especially overseas training, has been considered the most significant requirement to increase the performance of the Bangladesh Civil Service. This article tries to explore the impact of overseas training on the performance of the Bangladesh Civil Service. To achieve this objective, this study interviewed Bangladesh Civil Servants who participated Asian Institute Training (AIT) Extension training programme from 2016 to 2018. A mixed-method was applied to analyse the collected data. It found that Bangladesh Civil Servants, who have received AIT Extension training, were satisfied with the training management of AIT. Participants believed that such overseas training positively contributes to enhancing the performance of the Bangladesh Civil Service. However, this study also disclosed that fewer overseas training opportunities for young civil servants, lack of need-based training, and poor management of overseas training policy are the main obstacles in Bangladesh Civil service management. This article strongly recommends that there must be a detailed overseas training policy management and more collaboration with international training institutes to get better performance from the government officers in Bangladesh.

Download Full-text

IMPLEMENTATION OF GOVERNMENT FINANCIAL INFORMATION SYSTEMS TOWARD LOCAL GOVERNMENT FINANCIAL STATEMENTS: CASE STUDY IN DELI SERDANG, INDONESIA

Journal of Social Sciences ◽

10.52326/jss.utm.2021.4(2).10 ◽

2021 ◽

Vol IV (2) ◽

pp. 98-106

Author(s):

Fitri Yani Panggabean ◽

Keyword(s):

Local Government ◽

Financial Management ◽

Local Governments ◽

Government Regulation ◽

Financial Statements ◽

Financial Accounting ◽

Financial Statement ◽

Accounting System ◽

Accounting Systems ◽

Balance Sheets

This paper aims to determine how the application of government financial accounting systems for financial statements government in the Deli Serdang district. The autonomy that has been carried out since 1999 in Indonesia refers to Law number 32 of 2004, which has been revised. Thus, local governments are given the authority to manage finances independently. The use of finance must be carried out accountably and transparently. The study was conducted in the Deli Serdang regency government – Indonesia, with descriptive qualitative research. The data were obtained primarily by the documentation technique, which is a regional financial statement document for two years, a central and local government regulation document. The results showed that; 1) preparation of financial statements, the Deli Serdang regency government has implemented a financial accounting system with inadequate equipment such as an uncomputerized system that has delayed financial statements; 2) delays in financial statements are also caused by unskilled human resources and a bit number of employees for the application of government financial accounting systems; 3) financial statements at the end of the year found that the calculation of the budget, calculation of the budget memorandum, cash flow, and balance sheets are in accordance. However, it is constrained by the unavailability of data comparisons with the previous year; and 4) the structure of government financial management organizations in the form of a direct line, in which leaders and employees have direct responsibility regarding their duties. This can facilitate the coordination of supervisors for the better.

Download Full-text

EVALUASI PENERAPAN SISTEM AKUNTANSI PENGELUARAN KAS PENGGAJIAAN PEGAWAI NEGERI SIPIL DI BADAN KEPEGAWAIAN DAERAH PROVINSI SULAWESI UTARA

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.02.19070.2018 ◽

2018 ◽

Vol 13 (02) ◽

Author(s):

Pricilla Roxenne Roring ◽

Herman Karamoy ◽

Sifrid Pangemanan

Keyword(s):

Qualitative Method ◽

Government Regulation ◽

Civil Service ◽

Accounting System ◽

Service Agency ◽

Financial Reports ◽

The North ◽

North Sulawesi ◽

The Government ◽

Qualitative Characteristics

The cash expenditure accounting system is an activity that the government cannot do without, the government reinforces caution in engaging in activities related to cash receipts and cash disbursements. The problem in this research is how the application of cash accounting system of Civil Employees at the Regional Civil Service Agency of North Sulawesi Province is implemented. The objective of this research is to evaluate the application of Cash Expenditure Accounting System, especially the payroll of civil employees. The type of this research is descriptive, using the qualitative method. Where an analysis collects, organizes, and manages, in order to provide a picture of a particular situation so that it can be deduced. The results of this study indicates that the payroll cash expenditure accounting system of civil employees at the Regional Civil Service Agency of the North Sulawesi Province has been applied well in accordance with the qualitative characteristics of the financial reports as it can be proven with existing data. In conclusion regarding the Cash Expenditure Accounting System at the Regional Civil Service Agency of North Sulawesi Province is in accordance with government regulation No.13 since 2006.Keywords : Accounting system, cash expenditure, evaluation

Download Full-text

EFFECT OF UNDERSTANDING FINANCIAL MANAGEMENT, REGIONAL FINANCIAL ACCOUNTING SYSTEMS, EFFECTIVENESS OF INTERNAL CONTROL, AND COMMITMENT TOWARDS FINANCIAL PERFORMANCE OF NORTH SULAWESI PROVINCE

ACCOUNTABILITY ◽

10.32400/ja.23360.8.1.2019.51-59 ◽

2019 ◽

Vol 8 (1) ◽

pp. 51

Author(s):

David Paul Elia Saerang ◽

Heince R. N. Wokas ◽

Robby J. Kumaat ◽

Christian Datu

Keyword(s):

Organizational Commitment ◽

Financial Performance ◽

Internal Control ◽

Financial Management ◽

Financial Accounting ◽

Accounting System ◽

City Governments ◽

Accounting Systems ◽

North Sulawesi ◽

Systems Effectiveness

Download Full-text

PENGARUH PEMAHAMAN AKUNTANSI DAN PENERAPAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PEMERINTAH KOTA PEKANBARU)

Research in Accounting Journal (RAJ) ◽

10.37385/raj.v1i1.34 ◽

2020 ◽

Vol 1 (1) ◽

pp. 64-88

Author(s):

Elfita Yeni ◽

Mimelientesa Irman ◽

Fadrul Fadrul

Keyword(s):

Human Resource ◽

Financial Reporting ◽

Sampling Method ◽

Financial Accounting ◽

Financial Statement ◽

Accounting System ◽

Accounting Systems ◽

State And Local Government ◽

State And Local

This study aims to determine the influence of Accounting Understanding an Application, financial accounting systems human resource competency on the quality of regional financial statement. Based on PP No. 71 year 2010, state and local government financial statement quality have to meet the qualitative characteristic. Factors examined include Acounting understanding, human resource competency financial accounting system and the quality of regional financial statement. The used sampling method is purposive sampling sampling. Data collection is done by giving as many as 90 copies, copies of the questionnaire,which was distributed to respondents who are staff financial in Pekanbaru City. The Data obtained are then analyzed using SPSS 21.00. Based on the analysis results, obtained that applicatin of Accounting and the financial accounting systems have a positive and significant effect to the quality of financial reporting information in OPD Pekanbaru City and human resource competency can be used as a moderating variable.

Download Full-text

SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS GUNA MENDUKUNG PENGENDALIAN INTERN PADA KANTOR KECAMATAN SUNGAI PINYUH

Jurnal Ekonomi Integra ◽

10.51195/iga.v10i1.138 ◽

2020 ◽

Vol 10 (1) ◽

pp. 063

Author(s):

Amelia Amelia

Keyword(s):

Data Analysis ◽

Internal Control ◽

Internal Controls ◽

Recording System ◽

Accounting System ◽

Research Focus ◽

Accounting Systems ◽

District Office ◽

Descriptive Research ◽

The Government

This study conducted to determine The Accounting Systems Cash Revenues and Expenses applied to Sungai Pinyuh District Office to improve the office internal control in order to achive office’s goal. Cash revenues and cash expenses are two conditions that affect operatinal activities of the office. Method used in this research is descriptive research. Focus of this research is accounting system of cash revenues and expenses in Sungai Pinyuh District Office especially related functions, forms that is used, flowchart procedures, and internal controls of the company. Based on the results of data analysis, it was found that the recording system has fulfilled the provision that applied, all cash revenues and expenses at the Sungai Pinyuh District Office are directly linked and examined by the relevant regional agencies so that there is very little risk of leakage of funds or funds that are not desired by the government.

Download Full-text

Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems

FINANCIAL REPORTING ◽

10.3280/fr2015-001002 ◽

2015 ◽

pp. 23-40 ◽

Cited By ~ 1

Author(s):

Francesco Avallone ◽

Claudia Gabbioneta ◽

Paola Ramassa ◽

Marco Sorrentino

Keyword(s):

Good Deal ◽

Financial Statements ◽

Cash Flows ◽

Accounting System ◽

Anglo Saxon ◽

Accounting Systems ◽

Ifrs Adoption ◽

The Future

Increased comparability of financial statements across adopting countries is one of the main objectives of IFRS adoption. The level of achievement of this objective, however, is still debatable. While some studies have documented that crosscountry comparability of financial statements has increased after IFRS adoption, other studies have found that comparability has actually decreased since 2005. We contribute to this debate by studying whether the motivations for goodwill writeoff are the same or vary across countries with different accounting systems. Although a good deal of research has investigated the motivations for goodwill writeoff, our study is the first to analyze whether these motivations vary across countries with different accounting systems. We find that firms that expect low cash flows in the future are more likely to report goodwill write-offs if they are located in countries with an Anglo-Saxon accounting system than if they are located in countries with a Continental accounting system. These results suggest that IFRS are "interpreted" differently in different countries and that harmonization of financial statements has not been fully achieved yet.

Download Full-text