scholarly journals THE EFFECT OF GOVERNMENT ACCOUNTING STANDARD, QUALITY OF HUMAN RESOURCE, EFFECTIVENESS OF INTERNAL CONTROL SYSTEM AND REGIONAL FINANCIAL ACCOUNTING SYSTEM ON THE QUALITY OF REGIONAL GOVERNMENT FINANCIAL STATEMENT (Study on SKPK Aceh Singkil District. Aceh Province Indonesia)

2022 ◽  
Vol 04 (06) ◽  
pp. 258-268
Author(s):  
Sri Mulyati ◽  
Ridwan Ibrahim ◽  
Muslim A. Djalil
Keyword(s):  
Internal Control ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting System ◽  
Regional Government ◽  
Accounting Standard ◽  
Government Accounting ◽  
Aceh Province ◽  
Standard Quality

scholarly journals Pengaruh Penerapan Standar Akuntansi Pemerintahan (Sap) Berbasis Akrual Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Gunung Kidul

2018 ◽  
Vol 26 (2) ◽  
pp. 113-130
Author(s):  
Kurnia Rahmah ◽  
Zulkifli Zulkifli
Keyword(s):  
Empirical Study ◽  
Sampling Method ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
Accounting Standard ◽  
Purposive Sampling ◽  
Government Institutions ◽  
Government Accounting

This research aims to analyze the effect of application of government accounting standard and the effect of region’s financial accounting system on the quality of regency financial statements GunungKidul regency (empirical study at government institutions in GunungKidul regency DIY). There are 36 respondents in this research uses purposive sampling method. SPSS 17.0 is used to analyze hypotheses in this research. Based on the result of this research are application of accrual basis government accounting standard influence positively, but not significant on quality of regency financial statements GunungKidul regency, and region’s financial accounting system influence positively, but not significant on quality of regency financial statements Gunung Kidul regency.

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

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

<p>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 <em>Proportionate Stratified Random Sampling </em>techniques. Using the Likert measurement scale and <em>Inferensial Parametris </em>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.</p><p>Keywords: Accrual Based – Government Accounting Standard, Accounting Information System, Human Resourching Quality, Internal Control, Organizational Commitment, National Board of Disaster Management.</p>

scholarly journals Competence of Human Resources and the Government Internal Control System (SPIP) and the Effects on the Financial Statement Quality of Public Sercvice Agency (BLU) Moderated by Government Accounting Standard (SAP)

2017 ◽  
Vol 8 (2) ◽  
pp. 98
Author(s):  
Inggrid Panjaitan
Keyword(s):  
Public Service ◽  
Internal Control ◽  
Financial Statement ◽  
Service Agency ◽  
Accounting Standard ◽  
The Public ◽  
Government Accounting ◽  
Internal Control System ◽  
The Government

<p>The aim of this research is to examine the effects of Human Resources Competence and the Government Internal Control System (SPIP) on the Quality of Financial Statements of the Public Service Agency with the Government Accounting Standard (SAP) as moderating variable. The research was conducted at the Public Service Agency of Government Hospital in Jakarta under the Ministry of Health. The sampling technique in this study used purposive sampling method (sampling intentionally in accordance with the requirements of samples required). Questionnaires were distributed as many as 85 questionnaires to some employees in the finance department and others that related to the making of financial statement at the Public Service Agency of Government Hospital under the Ministry of Health. The results showed that HR Competency significantly affected the quality of Public Service Agency Financial Statement. SPIP significantly affected the quality of Public Service Agency Financial Statement. Moderation of Government Accounting Standard (SAP) significantly affected and weakened the effect of HR Competency on the Quality of Public Service Agency Financial Statement. Moderation of Government Accounting Standards did not affect significant and strengthened the effect of SPIP on the Quality of Public Service Agency Financial Statement.</p>

scholarly journals ANALISIS PENGARUH SISTEM PENGENDALIAN INTERN DAN IMPLEMENTASI SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI EMPIRIS PADA SKPD KOTA MANADO)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Gyshella Smylie Lumintang ◽  
Linda Lambey ◽  
Steven Tangkuman
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting System ◽  
Significant Positive Effect ◽  
Internal Control System ◽  
Positive Effect

Local government financial statement made to provide information about financial position and all transactions conducted by local government. A qualified local government financial statement must have relevant, reliable, comparable and understandable characteristics. There are several factors that may affect the quality of local government financial statements, that is, internal control system and financial accounting system of local government. This research was aimed to determine the effect of internal control system and financial accounting system of local government to the quality of financial statements at the local government of Manado City. Respondents of this research were 40 financial management personnel from 10 Manado City SKPD from 168 population of financial management personnel of Manado City SKPD. This research used a quantitative approach, using primary data through questionnaires. The variables in this research is the internal control system and financial accounting system of local government as the independent variables and the quality of local government financial statement as the dependent variable. The data collected were processed using SPSS version 23.0. The statistical methods used to test the hypotheses is multiple linear regression analysis. The results of hypothesis shown that the internal control system has a significant positive effect on the quality of Manado City local government financial statement  while the implementation of financial accounting system of local government has no significant positive effect on the quality of Manado City local government financial statements and internal control system and financial accounting system of local government has a significant positive effect on the quality of Manado City local government financial statement.Keywords : Internal control system, financial accounting system of local government, financial accounting system of local government

scholarly journals PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, PEMANFAATAN TEKNOLOGI INFORMASI, KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2019 ◽  
Vol 6 (1) ◽  
pp. 95-136
Author(s):  
Rama Ardianto ◽  
Chermian Eforis
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting System ◽  
Governmental Accounting ◽  
Internal Control System

The purpose of this research was to examine the effect of several factors toward quality of local government’s financial statement. The factors consist of governmental accounting standards, utilization of information technology, competencies of human resource, government’s internal control system, and local financial accounting system. The samples of this research were the employees at Satuan Kerja Perangkat Daerah (SKPD) or regional work unit in Tangerang regency with several characteristic. The characteristics are, 1) using SIMDA as a financial accounting system and 2) involved during preparation of financial statements. The data used was primary data. This research used questionnaire for collecting data. The sampling technique is non-probability samping which is convenience sampling. The results of this research are: (1) governmental accounting standards has significant effect toward the quality of local government’s financial statement, (2) utilization of information technology has significant effect toward the quality of local government’s financial statement, (3) competencies of human resource has significant effect toward the quality of local government’s financial statement, (4) government’s internal control system does not affect toward the quality of local government’s financial statement, (5) local financial accounting system does not affect toward the quality of local government’s financial statement.

scholarly journals Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada OPD Kabupaten Gunungkidul)

2020 ◽  
Vol 17 (1) ◽  
Author(s):  
Vidya Vitta Adhivinna ◽  
Ariyanti Nurul Hikmahwati
Keyword(s):  
Information Technology ◽  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Information Quality ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting System ◽  
Internal Control System

This study aims to examine the effect of competency of human resources, utilization of information technology, government internal control system, and regional financial accounting system on the information quality of local government financial statement.Data was collected by distributing questionnaires to 28 regional government organization of Gunungkidul Regency. Sampling using a Purposive Sampling technique with criteria is employees who work in the accounting or financial administration with respondents are 72 people. Data were analyzed using SPSS program version 16 and hypothesis testing using multiple linear regression analysis.The results showed that partially, human resource competency, utilization of information technology and government internal control system did not affect the information quality of local government financial statement, while the regional financial accounting system affected the information quality of local government financial statement. Simultaneously, HR competency, utilization of IT, government internal control system, and regional financial accounting system affect the information quality of local government financial statement.Keywords: information quality of local government financial statement, human resource competency, utilization of IT, government internal control system, and regional financial accounting system.

scholarly journals PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) BERBASIS AKRUAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN GUNUNG KIDUL

2018 ◽  
Vol 26 (2) ◽  
pp. 113-130
Author(s):  
Kurnia Rahmah ◽  
Zulkifli Zulkifli
Keyword(s):  
Empirical Study ◽  
Sampling Method ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
Accounting Standard ◽  
Purposive Sampling ◽  
Government Institutions ◽  
Government Accounting

This research aims to analyze the effect of application of government accounting standard and the effect of region’s financial accounting system on the quality of regency financial statements GunungKidul regency (empirical study at government institutions in GunungKidul regency DIY). There are 36 respondents in this research uses purposive sampling method. SPSS 17.0 is used to analyze hypotheses in this research. Based on the result of this research are application of accrual basis government accounting standard influence positively, but not significant on quality of regency financial statements GunungKidul regency, and region’s financial accounting system influence positively, but not significant on quality of regency financial statements Gunung Kidul regency.

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novtania Mokoginta ◽  
Linda Lambey ◽  
Winston Pontoh
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
System Quality ◽  
Internal Control System

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable.  The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara.  The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.

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