scholarly journals GOOD GOVERNANCE DAN KUALITAS LAPORAN KEUANGAN PEMERINTAH: SUATU KAJIAN DI PEMERINTAH DAERAH PROVINSI JAMBI

2018 ◽  
Vol 2 (1) ◽  
pp. 175
Author(s):  
Masnun Masnun
Keyword(s):  
Local Government ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Analysis Method ◽  
Financial Report ◽  
Government Accounting ◽  
Research Analysis

Good governance is essential and inseparable for every entity today. Good governance becomes one of the foundations in decision making for stakeholders to assess the performance of government both at the central and in the region. This study uses descriptive analysis method to see whether the implementation of good governance can be assessed in terms of quality of local government financial statements that have been audited by BPK and what is the cause of the lack of good governance of government finance. The analysis uses opinion data issued by the auditor on the Jambi Province government financial report and the results of the previous research analysis. Based on the analysis concluded that good governance can be assessed by looking at the quality of local government financial statements (LKPD) as measured from the auditor's opinion. While the lack of good governance of local government finances due to the low quality of human resources in local government and the application of government accounting standards that have not been maximized.Key words : Good governance,  Local government financial statements

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 Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru)

AKUNTABEL ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 57
Author(s):  
Rasyidah Nadir ◽  
Hasyim Hasyim
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
District Government ◽  
The Government

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the  accrual based government accounting standards  as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and   Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

scholarly journals Calculation of depreciation Fixed Assets based on Government Accounting Standards and their impact on Financial Statements

2020 ◽  
Vol 1 (3) ◽  
pp. 43-48
Author(s):  
Indayani B
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Analysis Method ◽  
Fixed Asset ◽  
Government Accounting ◽  
Straight Line ◽  
Fixed Assets ◽  
Qualitative Descriptive ◽  
The Government

This study aims to determine the calculation of depreciation of fixed assets based on Government Accounting Standards for Financial Statements. The calculation used is the calculation of depreciation of fixed assets at the Regional Financial and Asset Agency in Majene Regency. The data analysis method used is a qualitative descriptive analysis method through data triangulation. The results showed that the depreciation method used by the government was determined using the straight-line method. This method is considered the simplest method. Besides there must be data about the depreciated value, to calculate the depreciation must determine the useful life of each fixed asset. Reducing depreciation in Majene Regency's Regional Financial and Asset Agency (BKAD) for fixed assets in accordance with Government Accounting Standards. Calculating depreciation of fixed assets is very important and very influential on financial statements

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 KUALITAS LAPORAN KEUANGAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA (Sudi Kasus Pada DPKAD Kota Semarang)

2018 ◽  
Vol 13 (2) ◽  
pp. 280-300
Author(s):  
Silvia Almar’atus Sholehah ◽  
Ardiani Ika Sulistyawati
Keyword(s):  
Local Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Government Reform ◽  
Accounting System ◽  
Government Accounting ◽  
Good Government ◽  
Government Governance

The purpose of this study are to analyze the influence of implementation Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, and Financial Accounting System on the Quality of Financial Statements in DPKAD Semarang City. The object in this study is SKPD staff in DPKAD Semarang City. This study uses primary data obtained by spreading the questionnaire. Sampling was done by using purposive sampling method and the sample size was 49 respondents. The data analysis was done by using multiple regression with the help of SPSS V20 software. The independent variables in this study consisted of Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System which the dependent variable is The Quality of The Financial Statements.The results of this study show that implementation of Monitoring to influence the quality of Financial Statements. But implementation of Good Good Government Governance, Government Accounting Standards, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System have not influence the Quality of Financial Statements.

scholarly journals Kualitas laporan keuangan dan faktor-faktor yang mempengaruhinya

2019 ◽  
Vol 1 (2) ◽  
pp. 45
Author(s):  
Silvia Almar’atus Sholohah ◽  
Ardiani Ika Sulistyawati ◽  
Aprih Santoso
Keyword(s):  
Local Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Government Reform ◽  
Accounting System ◽  
Government Accounting ◽  
Good Government ◽  
Government Governance

The purpose of this study is to analyze the influence of implementation Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, and Financial Accounting System on the Quality of Financial Statements in DPKAD Semarang City. The object in this study is SKPD staff in DPKAD Semarang City. This study uses primary data obtained by spreading the questionnaire. Sampling was done by using purposive sampling method and the sample size was 49 respondents. The data analysis was done by using multiple regression with the help of SPSS V20 software. The independent variables in this study consisted of Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System which the dependent variable is The Quality of The Financial Statements. The results of this study show that implementation of Monitoring to influence the quality of Financial Statements. But implementation of Good Good Government Governance, Government Accounting Standards, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System have not influence the Quality of Financial Statements.

Faktor-Faktor Yang Mempengaruhi Penerapan Standar Akuntansi Pemerintah Pada Pemerintah Kota Baubau

Liquidity ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 11-18
Author(s):  
Khayatun Nufus
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Performance ◽  
Regional Autonomy ◽  
Government Accounting ◽  
Accounting Principles ◽  
The Government

The Government Accounting Standards (SAP) is the accounting principles used for financial reporting and Government Performance. Regional autonomy encourage governments to make regulation in the management and reporting financial statements. The necessity and demands transparency of financial performance provides an overview of importance of local government accounting standards to be applied so that there will be uniformity in the assessment of local government performance. This paper presents the results that the quality of human resources, and political simultaneously significant effect on the implementation of SAP in the Baubau Municipality.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH

2019 ◽  
Vol 7 (3) ◽  
pp. 17-34
Author(s):  
Gusrya Indah Sari ◽  
Fadli Fadli
Keyword(s):  
Good Governance ◽  
Accounting Information ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting Information Systems ◽  
Government Accounting ◽  
Regional Work ◽  
Positive Effect

Respondents in this study are The Chief of Regional Work Unit, Chief of Financial Officer and Financial Officer of Regional Work Unit Bengkulu Province. The analysis method used SmartPLS 1.0 M3 program. The results showed that the implementation of good governance did not affect the quality of financial statement, the implementation of Government Accounting Standards has a positive effect on the quality of financial statements, and utilization of financial accounting information systems has a positive effect on the quality of financial statement.Keywords: Quality of Financial Statements, Good Governance, Government Accounting Standards, Regional Financial Accounting Information Systems

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

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