Determinations Affecting The Quality Of Local Government Reports With Human Resources And Organizational Culture As Moderated Veriables

Regional Government Financial Statement Quality Moderated with competence of human resource and organizational culture at regional work units (SKPD) of Gorontalo Province. This is a quanititative research by having regional work units of Gorontalo Province as the research object. Research samples are determinant by applying purposive sampling. Then, research data are collected through survey method by distributing questionnaire directly to employees of accounting division in 32 of Gorontalo Province and the results are processed using smart PLS.3.0. Research findings show that the implementation of accrual – based accounting, information technology has positive and significant influence on regional government financial statement quality and that is moderated with human resorce competence, and organizational culture.

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The Influence of Organizational Culture on The Quality of Management Accounting Information Systems and Its Impact on Managerial Performance

JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ◽

10.36555/jasa.v5i1.1598 ◽

2021 ◽

Vol 5 (1) ◽

pp. 156-167

Author(s):

Uswatun Hasanah ◽

Dwioctavia Ningrum ◽

Indri Alya Rahayu

Keyword(s):

Information System ◽

Organizational Culture ◽

Information Systems ◽

Management Accounting ◽

Accounting Information ◽

Survey Method ◽

Managerial Performance ◽

Accounting Information System ◽

Accounting Information Systems

Organizational culture is an important environmental problem for an organization. Managers must understand that culture is an important determinant that affects how well the organization will perform, then. Information systems must be managed based on appropriate methods and methods to strengthen the assumption that the accounting information system implemented by management will affect company performance and that management accounting information systems are not bound by formal criteria that can explain the nature of the input, process, and output. This study aims to determine the effect of organizational culture on the quality of management accounting information systems and its impact on managerial performance. This study uses a causal relationship (cause and effect). The data were collected using a survey method by distributing questionnaires directly to the Bhayangkara Tk Hospital. II Sartika Asih Bandung. The sampling technique was processed using cluster random sampling, amounting to 90 respondents, the data analysis was processed using SEM-PLS using explanatory research. The results obtained indicate that organizational culture has an effect on the quality of the management accounting information system and the quality of the management accounting information system has an effect on managerial performance.

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E. Analisis Kualitas Sumber Daya ManusiaTerhadap Ketepatan Waktu Laporan SPJ Pengeluaran (Studi Kasus pada Dinas Lingkungan Hidup Provinsi Jawa Timur)

Economics and Sustainable Development ◽

10.54980/esd.v6i1.139 ◽

2021 ◽

Vol 6 (1) ◽

pp. 53

Author(s):

Mochamad Khoirul Machfuda ◽

Hj. Nanik Kustiningsih MM.

Keyword(s):

Human Resources ◽

Primary Data ◽

Valid Evidence ◽

Data Source ◽

Work Units ◽

Operational Activities ◽

Conducting Research ◽

Internal Accounting ◽

Regional Work

Abstrak Belanja Satuan Kerja Perangkat Daerah (SKPD) tentunya sangat berkaitan dengan setiap lembaga pemerintah. Belanja SKPD merupakan pengeluaran dana yang digunakan untuk membiayai kegiatan operasional kantor, dimana setiap pengeluaran atau belanja harus dilengkapi bukti yang lengkap dan sah yang akan digunakan untuk proses penyusunan SPJ Pengeluaran. Oleh karena itu, peneliti tertarik melakukan penelitian yang bertujuan untuk menganalisis pengaruh kualitas sumber daya manusia, pemanfaatan teknologi informasi, dan pengendalian akuntansi internal terhadap ketepatan waktu pelaporan SPJ Pengeluaran di Dinas Lingkungan Hidup Provinsi Jawa Timur. Penelitian ini menggunakan metode analisis kualitatif dan kuantitatif. Sumber data yang digunakan adalah data primer yang diperoleh langsung dari Dinas Lingkungan Hidup Provinsi Jawa Timur. Hasil penelitian menunjukkan bahwa Dinas Lingkungan Hidup Provinsi Jawa Timur menunjukkan bahwa kualitas sumber daya manusia, memberikan pengaruh yang positif dan signifikan terhadap ketepatan waktu laporan SPJ Pengeluaran Dinas Kata Kunci : kualitas sumber daya manusia, ketepatan waktu, laporan pertanggungjawaban Abstract Expenditures for regional work units (SKPD) are of course closely related to every government agency. SKPD expenditure is an expenditure of funds used to finance office operational activities, where each expenditure or expenditure must be accompanied by complete and valid evidence that will be used for the process of preparing the SPJ for Expenditure. Therefore, researchers are interested in conducting research that aims to analyze the influence of the quality of human resources, the use of information technology, and internal accounting controls on the timeliness of reporting SPJ Expenditures at the Environmental Office of East Java Province. This research uses qualitative and quantitative analysis methods. The data source used is primary data obtained directly from the Environmental Office of East Java Province. The results showed that the Department of Environment of the Province of East Java showed that the quality of human resources had a positive and significant effect on the timeliness of the SPJ report on official expenditures. Keyword : the quality of human resources,timeliness, accountability

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An Analysis of the Effects on Application of Management Accounting Information Systems and Quality Management Accounting Information

Information Management and Business Review ◽

10.22610/imbr.v7i3.1156 ◽

2015 ◽

Vol 7 (3) ◽

pp. 80-92

Author(s):

Widia Astuty

Keyword(s):

Information System ◽

Organizational Culture ◽

Information Systems ◽

Information Management ◽

Management Accounting ◽

Accounting Information ◽

Business Environment ◽

Accounting Information System ◽

Accounting Information Systems

The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of management accounting information system on the quality of management accounting information. The motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the quality of accounting information management. The results showed that all variable of the business environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting.

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PENGARUH BUDAYA ORGANISASI DAN ETIKA TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) GURU SMA NEGERI DI SIPORA KABUPATEN KEPULAUAN MENTAWAI

Jurnal Manajemen Pendidikan ◽

10.21009/jmp.06102 ◽

2015 ◽

Vol 6 (1) ◽

pp. 1007

Author(s):

Meihen Jalismen

Keyword(s):

Organizational Culture ◽

Organizational Citizenship ◽

Organizational Citizenship Behavior ◽

Simple Random Sampling ◽

Organization Culture ◽

Citizenship Behavior ◽

Survey Method ◽

Direct Influence ◽

Research Findings ◽

Positive Direct

This study aims to determine the direct effect between (1) organizational culture with OCB, (2) ethics with OCB, (3) organization culture with ethical. The method used is a survey method with a correlation approach. In this study serve as a sample of 81 teachers were selected based on random techniques (simple random sampling). Data were obtained by spreading questioner. This study was conducted in high schools in Sipora Mentawai Islands. Based on hypothesis testing that has been done, it can be described as the following research findings: (1) there is a positive direct influence of organizational culture with OCB, (2) there is a positive direct influence of ethics on OCB, (3) there is a positive direct influence between cultures organization with ethics.

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RELATIONSHIP LEADERSHIP QUALITY AND CULTURE ORGANIZATION WITH THE PERFORMANCE OF SMAN 28 TANGERANG DISTRICT

Perspektif : Jurnal Ilmu Administrasi ◽

10.33592/perspektif.v1i2.538 ◽

2019 ◽

Vol 1 (2) ◽

pp. 134-142

Author(s):

Anggih Perian Guswan Putra

Keyword(s):

Organizational Culture ◽

Employee Performance ◽

Sampling Technique ◽

Simple Random Sampling ◽

Survey Method ◽

Sample Population ◽

Leadership Quality ◽

Quality Of Leadership ◽

The Relationship

This research was conducted to determine the relationship between the quality of the Principal's leadership and organizational culture with the performance of SMAN 28 Tangerang District employees. The study uses a quantitative approach with a descriptive correlational survey method, using correlation theory which is about product moment. Research data collection techniques from respondents carried out through questionnaires or questionnaires. The sample population was 103 employees in each section of SMAN 28 Tangerang, with simple random sampling technique. The magnitude of the effect of leadership quality and organizational culture together on employee performance by 87.2% This shows the higher the quality of leadership and organizational culture, the better the performance of employees, and vice versa the lower the quality of leadership and organizational culture will have an impact for employee performance.

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PENGARUH TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR PENGELOLA KEUANGAN TERHADAP KUALITAS INFORMASI AKUNTANSI PADA SKPD DI KOTA MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.17390.2017 ◽

2017 ◽

Vol 12 (2) ◽

Author(s):

Ribka L.V Nantingkaseh ◽

Ventje Ilat ◽

Sintje Rondonuwu

Keyword(s):

Information Technology ◽

Financial Management ◽

Linear Regression Analysis ◽

Accounting Information ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Financial Statement ◽

Technology Competence ◽

Quality Of Accounting Information

Quality of accounting information is a normative prerequisite that must be met in the preparation of financial statements so that accounting information generated can be useful for users of financial statement. This study aims to determine the effect of information technology and the competence of the financial management apparatus on the quality of accounting information on SPKD in Manado City. The data collected by through the spreading of questionnaires to 50 respondents which is the apparatus of financial management at SKPD in Manado City. The data were analyzed by using multiple linear regression analysis method with the help of SPSS 23 program. The result of this research indicates that information technology and competence of financial management apparatus have a positive and significant influence on the the quality of accounting information at SKPD in Manado City.Keywords : Information technology, Competence of financial management apparatus, Qualityof accounting information

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Effect of Organizational Commitment, Competence and Good Governance on Employees Performance and Quality Asset Management

IRA-International Journal of Management & Social Sciences (ISSN 2455-2267) ◽

10.21013/jmss.v8.n1.p3 ◽

2017 ◽

Vol 8 (1) ◽

pp. 17

Author(s):

Hendra Gunawan ◽

Murdifin Haming ◽

Junaiddin Zakaria ◽

Asdar Djamareng

Keyword(s):

Organizational Commitment ◽

Asset Management ◽

Local Governments ◽

Good Governance ◽

Employee Performance ◽

Mediating Role ◽

Work Units ◽

Regional Work

This research aims to examine and analyze the influence of organizational commitment, competence and governance to employee performance and quality asset management at the regional Work Units (SKPD) of The Makassar city government. This research is an explanatory research, by observing cross-section a on the 203 civil servants who work in the 64 Regional Work Units (SKPD SKPD) Government of Makassar, using total sampling as sampling technique. Analysis of Structural Equation Model (SEM) through Analysis of Moment Structures (AMOS) Ver. 18 is used as a data analysis tool. Hypothesis testing results provide evidence that organizational commitment, competence and good governance has a positive and significant effect on employee performance. Organizational commitments have a negative and significant effect on the quality of asset management. The different results shown on the competence, good governance and employee performance are positive and significant effect on the Quality asset management for local Governments. Organizational commitment and competence indirectly significant effect on the quality asset management for local Governments: The mediating role of employee performance. On the other mediator variable testing, good governance indirectly has a significant effect on the quality of asset management: The mediating role of employee performance.

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The Influence of Organizational Culture, Business Processes, Organizational Commitment to the Implementation of Accounting Information Systems and its Impact on the Quality of Financial Statements

Saudi Journal of Business and Management Studies ◽

10.36348/sjbms.2021.v06i02.002 ◽

2021 ◽

Vol 6 (2) ◽

pp. 39-50

Author(s):

Trigus Sinduwarno ◽

Fardinal .

Keyword(s):

Organizational Culture ◽

Information Systems ◽

Organizational Commitment ◽

Business Processes ◽

Accounting Information ◽

Financial Statements ◽

Accounting Information Systems

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PENGARUH BUDAYA ORGANISASI DAN STRUKTUR ORGANISASI TERHADAP KUALITAS INFORMASI AKUNTANSI DENGAN KUALITAS SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING (Studi pada Baitulmaal Wattamwil (BMT) di DKI Jakarta)

Jurnal Profita ◽

10.22441/profita.v11.01.009 ◽

2018 ◽

Vol 11 (1) ◽

pp. 120

Author(s):

Taufik Akbar

Keyword(s):

Organizational Culture ◽

Information Systems ◽

Organizational Structure ◽

Accounting Information ◽

Test Results ◽

Cross Sectional ◽

Accounting Information System ◽

Accounting Information Systems ◽

Quality Of Accounting Information

This study was to investigate the influence of organizational culture and organizational structure of the quality of accounting information with the quality of accounting information systems as an intervening variable. The object of this study is the accounting department at Baitulmaal Wattamwil (BMT) located in Jakarta. This study was conducted on 43 respondents using cross sectional approach. Therefore, the analysis of the data used is SmartPLS. The results showed that the variables of organizational culture affect the quality of accounting information systems, organizational structure affect the quality of accounting information systems, the quality of accounting information systems affect the quality of information accounting. This is evidenced from the results of hypothesis testing as seen from T-Stats (≥1,96). The quality of accounting information system mediates the influence of organizational culture on the quality of accounting information, and the quality of accounting information systems mediating influence between the organizational structure of the quality of accounting information. This is evidenced from Sobel test results were seen from the t-value (≥1,96).

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PENGARUH SAP BERBASIS AKRUAL, SISTEM INFORMASI AKUNTANSI, KUALITAS SDM, PENGENDALIAN INTERNAL DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN DI BADAN NASIONAL PENANGGULANGAN BENCANA

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v16i1.2004 ◽

2017 ◽

Vol 16 (1) ◽

pp. 1

Author(s):

Franta Eveline

Keyword(s):

Information System ◽

Organizational Commitment ◽

Internal Control ◽

Accounting Information ◽

Financial Statement ◽

Accounting Standard ◽

Accounting Information System ◽

National Board ◽

Government Accounting

This Study objectives are to test the influence of Accrual Based – Government Accounting Standard, Accounting Information System, Human Resourching Quality, Internal Control, and Organizational Commitment affect the quality of Ministry/Board financial statements especially in National Board of Disaster Management (BNPB). This study population is the stakeholders of National Board of Disaster Management financial statement consisting of Authorized Budget User, Financial Bureau, Expenditure Treasurer, Assistant of Expenditure Treasurer, Commitment-Making Officer, and Internal Auditor in BNPB. Sample is determined by using Proportionate Stratified Random Sampling techniques. Using the Likert measurement scale and Inferensial Parametris data analysis. The hypothesis is tested comparatively. The result showed that The Impplementation of Accrual Based – Government Accounting Standard have a significant effect on the quality of financial statement, Impplementation of Accounting Information System have a significant effect on the quality of financial statement, Human Resourching Quality have a significant effect on the quality of financial statement, Internal Control have a siginificant effect on the quality of financial statement, and Organizational Commitment have a significant effect on the quality of financial statement. The maximum implementation of Accrual Based – Government Accounting Standard, Accounting Information System, Human Resorching Quality, Internal Control and Organizational Commitment will increase as well as the quality of financial statement in BNPB.Keywords: Accrual Based – Government Accounting Standard, Accounting Information System, Human Resourching Quality, Internal Control, Organizational Commitment, National Board of Disaster Management.

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