scholarly journals Pemahaman Sumber Daya Manusia, Implementasi Standar Akuntansi Pemerintah dan Kualitas Informasi Keuangan pada Satuan Kerja Kementerian Sosial

2018 ◽  
Vol 5 (01) ◽  
pp. 98-107
Author(s):  
Putri Zaenab Syafitri Siregar ◽  
Adi Wiratno
Keyword(s):  
Human Resources ◽  
Random Sampling ◽  
Positive Impact ◽  
Hypothesis Test ◽  
Accounting Standards ◽  
Simple Random Sampling ◽  
Financial Information ◽  
Survey Method ◽  
Government Accounting

ABSTRACT Government agencies today must follow accounting developments to create accountability and transparency. This study aims to obtain evidence of the influence of understanding of human resources and the implementation of government accounting standards on the quality of financial information. This research uses survey method. Sampling method used by writer is simple random sampling. Respondents are all planners, financial managers, financial statements compilers within the Ministry of Social RI as many as 779 people, with a sample of 88 people. Hypothesis test using multiple linear regression. The results showed that the understanding of Human Resources and Implementation of Government Accounting Standards have a significant positive impact on the Quality of Financial Information. It also shows that there is a synergy between the understanding of human resources and the implementation of government accounting standards in achieving the quality of financial information within the Ministry of Social RI in line with expectations. ABSTRAK Lembaga pemerintah saat ini, harus mengikuti perkembangan akuntansi agar tercipta akuntabilitas dan transparansi. Salah satu upayanya yaitu penyampaian laporan pertanggungjawaban keuangan pemerintah yang berkualitas. Penelitian ini bertujuan untuk memperoleh bukti tentang pengaruh pemahaman sumber daya manusia dan implementasi standar akuntansi pemerintah terhadap kualitas informasi keuangan. Penelitian ini menggunakan metode survey. Metode pengambilan sampel yang digunakan penulis adalah simple random sampling. Responden adalah seluruh perencana, pengelola keuangan, penyusun laporan keuangan dilingkungan Kementerian Sosial RI sebanyak 779 orang, dengan jumlah sampel sebanyak 88 orang. Uji hipotesis menggunakan regresi linier berganda. Hasil penelitian menunjukkan Pemahaman Sumber Daya Manusia dan Implementasi Standar Akuntansi Pemerintah berpengaruh signifikan positif terhadap Kualitas Informasi Keuangan. Hal ini juga menunjukkan bahwa terdapat sinergi antara pemahaman sumber daya manusia dan implementasi standar akuntansi pemerintah dalam mencapai kualitas informasi keuangan dilingkungan Kementerian Sosial RI yang sesuai dengan harapan. JEL Classification: M41, M42

scholarly journals Pemahaman Sumber Daya Manusia, Implementasi Standar Akuntansi Pemerintah dan Kualitas Informasi Keuangan pada Satuan Kerja Kementerian Sosial

2018 ◽  
Vol 5 (01) ◽  
pp. 98-107
Author(s):  
Putri Zaenab Syafitri Siregar ◽  
Adi Wiratno
Keyword(s):  
Human Resources ◽  
Random Sampling ◽  
Positive Impact ◽  
Hypothesis Test ◽  
Accounting Standards ◽  
Simple Random Sampling ◽  
Financial Information ◽  
Survey Method ◽  
Government Accounting

ABSTRACT Government agencies today must follow accounting developments to create accountability and transparency. This study aims to obtain evidence of the influence of understanding of human resources and the implementation of government accounting standards on the quality of financial information. This research uses survey method. Sampling method used by writer is simple random sampling. Respondents are all planners, financial managers, financial statements compilers within the Ministry of Social RI as many as 779 people, with a sample of 88 people. Hypothesis test using multiple linear regression. The results showed that the understanding of Human Resources and Implementation of Government Accounting Standards have a significant positive impact on the Quality of Financial Information. It also shows that there is a synergy between the understanding of human resources and the implementation of government accounting standards in achieving the quality of financial information within the Ministry of Social RI in line with expectations. ABSTRAK Lembaga pemerintah saat ini, harus mengikuti perkembangan akuntansi agar tercipta akuntabilitas dan transparansi. Salah satu upayanya yaitu penyampaian laporan pertanggungjawaban keuangan pemerintah yang berkualitas. Penelitian ini bertujuan untuk memperoleh bukti tentang pengaruh pemahaman sumber daya manusia dan implementasi standar akuntansi pemerintah terhadap kualitas informasi keuangan. Penelitian ini menggunakan metode survey. Metode pengambilan sampel yang digunakan penulis adalah simple random sampling. Responden adalah seluruh perencana, pengelola keuangan, penyusun laporan keuangan dilingkungan Kementerian Sosial RI sebanyak 779 orang, dengan jumlah sampel sebanyak 88 orang. Uji hipotesis menggunakan regresi linier berganda. Hasil penelitian menunjukkan Pemahaman Sumber Daya Manusia dan Implementasi Standar Akuntansi Pemerintah berpengaruh signifikan positif terhadap Kualitas Informasi Keuangan. Hal ini juga menunjukkan bahwa terdapat sinergi antara pemahaman sumber daya manusia dan implementasi standar akuntansi pemerintah dalam mencapai kualitas informasi keuangan dilingkungan Kementerian Sosial RI yang sesuai dengan harapan. JEL Classification: M41, M42

scholarly journals Analysis of the Sustainability of MSMEs in the Covid-19 Pandemic Era

JEJAK ◽  
2021 ◽  
Vol 14 (1) ◽  
pp. 183-199
Author(s):  
Hamdan Hamdan
Keyword(s):  
Human Resources ◽  
Path Analysis ◽  
Random Sampling ◽  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Total Sample ◽  
Survey Method ◽  
Medium Enterprises

Micro, Small and Medium Enterprises (MSMEs) have an important role in the economy of a nation. The aim of research was to know the factors that can increase and effect on increasing of the competitiveness of MSMEs. To achieve this goal, a study was conducted on MSMEs in Regency and Serang City through a population of 26,909. Survey method was used to achieve this goal, while the sampling technique was simple random sampling. Based on this technique, a total sample size of 100 MSMEs was obtained, while the analysis in achieving the objectives used path analysis. The results showed that the innovation variables and the quality of human resources had an effect on the competitiveness of MSMEs. The variable which is significant and affects the competitiveness of MSMEs is the variable of human resources. Theoretically, human resources have a more important role in increasing the competitiveness of MSMEs compared to innovation

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 Pengaruh Fungsi Peer Group Terhadap Pengambilan Keputusan Pembelian (Pencarian Informasi) Produk Kosmetik Pada Remaja Putri

2019 ◽  
Vol 6 (01) ◽  
pp. 1-8
Author(s):  
Indah Astika Sari ◽  
Hamiyati Hamiyati ◽  
Rasha Rasha
Keyword(s):  
Junior High School ◽  
Information Search ◽  
Random Sampling ◽  
Peer Group ◽  
Hypothesis Test ◽  
Simple Random Sampling ◽  
Survey Method ◽  
Cosmetic Products ◽  
Purchasing Decisions ◽  
Group Function

This research aims to knowing the influence of peer group function of purchasing decisions (information search) cosmetic products in teenagers. This research was conducted at the 140 Junior High School in Jakarta. This research method using survey method.  Population inthis reseach is student grade nine, with the total sample is 70 respondents. Data was taken by using simple random sampling. The hypothesis test data used is product moment correlation coeffcient with  result     rxyhitung  >  rxytabel,  atau 0,704 > 0,235. Result of t-test with significance level  0.05 obtained 8,17 > 1,995 or thitung > ttabel  means that is correlation beetween peer group function of purchasing decisions (information search) cosmetic products. Result of regression obtained Fhitung 66,78, and Ftabel 3,985 so that Fhitung < Ftabel means that there is a significant influence between peer group function of purchasing decisions (information search) cosmetic products in teenagers. Contribution peer group function of purchasing decisions (information search) cosmetic products in teenagers as big as 49,56%, and the remaining 50,44% is determined by other factors which is not examined. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh fungsi peer group terhadap pengambilan keputusan pembelian (pencarian informasi) produk kosmetik  pada remaja. Penelitian ini dilaksanakan di Sekolah Menengah Pertama 140 Jakarta. Metode penelitian ini menggunakan metode survey. Populasi pada penelitian ini adalah siswi kelas IX, dengan jumlah sampel 70 responden. Teknik pengambilan data menggunakan teknik simple random sampling. Uji hipotesis data yang digunakan adalah korelasi koefisien product moment dengan hasil disimpulkan rxyhitung > rxytabel , atau 0,704 > 0,235. Hasil uji t dengan taraf signifikansi 0,05 diperoleh 8,17 > 1,995 atau thitung > ttabel yang berarti terdapat korelasi antara fungsi peer group terhadap pengambilan keputusan pembelian (pencarian informasi) produk kosmetik. Perhitungan uji signifikansi regresi diperoleh hasil perhitungan Fhitung 66,78 dan Ftabel 3,98 sehingga Fhitung < Ftabel artinya terdapat pengaruh yang signifikan antara fungsi peer group terhadap pengambilan keputusan pembelian (pencarian informasi) produk kosmetik. Konstribusi fungsi peer group terhadap pengambilan keputusan pembelian (pencarian informasi) sebesar 49,56%, sedangkan sisanya yaitu 50,44% ditentukan dengan faktor lain yang tidak diteliti.

scholarly journals KORELASI SIKAP DISIPLIN DAN TANGGUNG JAWAB TERHADAP INDEKS PRESTASI AKUMULATIF MAHASISWA FAKULTAS ILMU OLAHRAGA PESERTA KEGIATAN OUTDOOR BASED CHARACTER BUILDING (OBCB)

2019 ◽  
Vol 3 (2) ◽  
pp. 164-172
Author(s):  
Mustara Musa ◽  
Abdul Sukur ◽  
Nur Fitranto
Keyword(s):  
Random Sampling ◽  
Positive Impact ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Survey Method ◽  
Homogeneity Test ◽  
State University ◽  
Student Responsibility ◽  
Test Population ◽  
Character Building

ABSTRAK Kegiatan Outdoor Based Character Building (OBCB) merupakan kegiatan kemahasiswaan yang rutin dilaksnakan di Fakultas Ilmu Olahraga Universitas Negeri Jakarta (FIO UNJ). Kegiatan OBCB diharapkan memberikan dampak positif pada sikap disiplin dan tanggung jawab mahasiwa sehingga juga diharapkan akan berdampak pada prestasi belajar, dalam hal ini indeks prestasi akumulatif. Penelitian ini bertujuan untuk mengetahui korelasi sikap disiplin dan bertanggung jawab terhadap indeks prestasi mahasiswa yang mengikuti kegiatan OBCB tahun 2016. Metode yang digunakan adalah metode survey dengan Teknik Analisa data uji normalitas, uji homogenitas, uji korelasi. Teknik populasi dan sampel menggunakan Teknik simple random sampling dari 300 populasi didapat 37 mahasiswa Fakultas Ilmu Olahraga UNJ peserta OBCB tahun 2016. Simpulan penelitian menunjukkan bahwa terdapat hubungan antara sikap disiplin dengan indeks prestasi akumulatif mahasiswa peserta OBCB 2016, terdapat hubungan antara sikap tanggung jawab dengan indeks prestasi akumulatif mahasiswa peserta OBCB 2016 dan terdapat hubungan antara sika disiplin dan sikap tanggung jawab secara bersama dengan indeks prestasi akumulatif mahasiswa peserta OBCB 2016. Kata kunci      : Disiplin, Tanggung jawab, Indeks Prestasi Kumulatif ABSTRACT The Outdoor Based Character Building (OBCB) activity is a student activity that is routinely carried out at the Faculty of Sports, Jakarta State University (FIO UNJ). OBCB activities are expected to have a positive impact on the attitude of discipline and student responsibility so that it is also expected to have an impact on learning achievement, in this case the accumulative achievement index. This study aims to determine the correlation of disciplined and responsible attitudes towards the student achievement index who participated in the 2016 OBCB activities. The method used was a survey method with data analysis techniques of normality test, homogeneity test, correlation test. Population and sample techniques using simple random sampling technique from 300 populations obtained 37 students of the Faculty of Sport UNJ OBCB participants in 2016. The conclusions of the study show that there is a relationship between discipline attitudes and the accumulative achievement index of OBCB 2016 participating students, there is a relationship between attitude of responsibility and achievement index accumulation of 2016 OBCB participant students and there is a relationship between discipline discipline and joint responsibility attitude with the accumulation achievement index of OBCB 2016 participating students Keywords: Discipline, Responsibility, Cumulative Achievement Index

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 PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, EFEKTIVITAS SISTEM PENGENDALIAN INTERN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN

2020 ◽  
Vol 9 (1) ◽  
pp. 14-23
Author(s):  
Hartono Hartono ◽  
Ramdany Ramdany
Keyword(s):  
Regression Analysis ◽  
Control System ◽  
Human Resources ◽  
Multiple Regression Analysis ◽  
Internal Control ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
Internal Control System

This study aims to measure the effect of Government Accounting Standards (GAS), Effectiveness of Internal Control, Competence of Human Resources (HR) on the Quality of Financial Statements. Data sourced from questionnaires and processed using multiple regression analysis. The results showed that GAS, the effectiveness of the Government's Internal Control System, HR partially and simultaneously had a significant effect on the quality of financial statements.

scholarly journals Study of Empowerment and Satisfaction to Boost Performance of Worker

2019 ◽  
Vol 9 (1) ◽  
pp. 23
Author(s):  
Dita Cucu Kartika ◽  
Ma’ruf Akbar ◽  
Rugaiyah Rugaiyah
Keyword(s):  
Job Satisfaction ◽  
Job Performance ◽  
Random Sampling ◽  
Positive Impact ◽  
Simple Random Sampling ◽  
Survey Method ◽  
Analysis Techniques ◽  
Result Analysis ◽  
Positive Effect ◽  
Data Result

The objective of this research is to understand the effect of empowerment and job satisfaction toward job performance of lecturer in Majalengka University, West Java comprehensively. A survey method with path analysis techniques was used by applying a questioner as a research instrument. 80 responders were involved by sending their feedback within the questioner. Those responders were decided using simple random sampling among all lecturers that working at the Majalengka University. The data result, analysis, and interpretation reveal that (1) empowerment has a direct positive effect on job performance, (2) job satisfaction has an immediate positive impact on job performance, (3) empowerment has a direct positive impact on job satisfaction.

scholarly journals THE INFLUENCE OF KNOWLEDGE OF BASIC ECOLOGICAL CONCEPTS ON ALTRUISTIC BEHAVIOR TOWARDS THE ENVIRONMENT

2021 ◽  
Vol 9 (5) ◽  
pp. 730-735
Author(s):  
Yusriani Sapta Dewi ◽  
Keyword(s):  
Significant Relationship ◽  
Random Sampling ◽  
Positive Impact ◽  
Simple Random Sampling ◽  
Likert Scale ◽  
Quantitative Approach ◽  
Survey Method ◽  
Altruistic Behavior ◽  
Positive Feeling ◽  
Ecological Concepts

Eco-friendly behavior conceptualized as altruistic behavior is a response that gives positive feeling and gives positive impact to the environment. Altruistic behavior does not come from nothing, instead it comes through knowledge that a person possesses, experience, and so on. This study aims to obtain information about the influence of knowledge of basic ecological concepts on altruistic behavior towards the environment. This study used survey method with correlational techniques through quantitative approach. Respondents in this study were students of Universitas Satya Negara Indonesia, who were selected through simple random sampling. The data was collected using a Likert scale questionnaire. The data then analyzed using correlation regression, while regression significance and linearity were analyzed using ANAVA test. The results showed that there is a very significant relationship between knowledge of basic ecological concepts with altruistic behavior towards the environment. In other words, the better the knowledge of basic ecological concepts, the higher their altruistic behavior will be.

scholarly journals Faktor-faktor yang Mempengaruhi Kualitas Penyajian Laporan Keuangan di Lingkungan Pemerintah Kota Padang Panjang

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Popi Fauziati
Keyword(s):  
Human Resources ◽  
Control Systems ◽  
Internal Control ◽  
Municipal Government ◽  
Linear Regression Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
Positive Effect

This study aims to examine the effect of the adoption of Government Accounting Standards and Human Resource Competencies on the quality of the presentation of the Regional Financial Statements within the Government of Kota Padang Panjang, Sumatera Barat, Indonesia.. The phenomenon is seen from the findings of the goverment auditors on the Padang Panjang Municipal Government Financial Report. In 2016 there were 14 findings  that consisting of 8 findings on Compliance and 6 findings on Internal Control Systems, and in 2017 there were 11 findings consisting of 5 findings on Compliance and 6 findings on Internal Control Systems. As well as dealing with Human Resources Competence, there are still employees who are not / less competent, especially in the financial section in each organization. The sampling technique was purposive sampling, with 100 respondents, but only 50 respondents returned their questionnaires. Hypothesis testing using Multiple linear regression analysis with SPSS 16 application tools. The results showed that (1) the Application of Government Accounting Standards has a positive effect on the Quality of the Presentation of Government Financial Statements, (2) Human Resources Competence has a positive effect on the Quality of the Presentation of Government Financial Statements

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