scholarly journals Pengaruh Kompetensi, Perilaku Organisasi Dan Komitmen Terhadap Kualitas Laporan Keuangan Direktorat Reserse Narkoba Polda Sumsel

2021 ◽  
Vol 2 (1) ◽  
pp. 123-136
Author(s):  
Maulinda Damayanti ◽  
Luis Marnisah ◽  
Fakhry Zamzam
Keyword(s):  
Organizational Behavior ◽  
Information Needs ◽  
Secondary Data ◽  
Financial Statements ◽  
General Purpose ◽  
Primary Data ◽  
Drug Investigation ◽  
The South ◽  
Report Quality

General purpose financial statements to meet the information needs of all user groups. As such, government financial reports are not designed to meet the specific needs of each user group. However, since the government's financial statements act as a form of accountability in the management of state finances, the report components presented at least include the types of reports and information elements required by statutory provisions (staturory reports). Research Objectives To find out the results of the analysis of the influence of Competence on the quality of financial statements in the Directorate of Drug Investigation of the South Sumatra Police, To find out the results of the analysis of the influence of Organizational Behavior on the quality of financial statements in the Directorate of Drug Investigation of the South Sumatra Police and Also To find out the results of the analysis of the effect of commitment to the quality of financial statements at the Directorate South Sumatra Police Narcotics Detective. The type of data in this study are primary data and secondary data. Primary data is data obtained from first sources, both individuals or individuals, such as interviews or questionnaire results. In this study primary data were taken using a direct questionnaire on primary data sources, namely the National Police and the South Sumatra Police Narcotics Investigation Directorate. While secondary data is data obtained indirectly from the source or is primary data that has been further processed and presented either by the primary data collection party or by other parties in the form of tables and diagrams for further processing. Results and Discussion. The results of statistical calculations are presented in descriptive form to describe the data description by using inferential analysis to find out the relationship and influence between the research variables. In conclusion, Competence has a partial effect on the quality of the financial statements of the Directorate of Drug Investigation of the South Sumatra Regional Police. Organizational behavior does not have a partial effect on the quality of the financial statements of the Directorate of Narcotics Police Investigation in South Sumatra. Competency, Organizational Behavior and Commitment simultaneously influence the Financial Report Quality of the South Sumatra Police Narcotics Investigation Directorate  

scholarly journals Pengaruh Implementasi Sistem Informasi Manajemen Daerah Terhadap Kualitas Laporan Keuangan pada Satuan Kerja Pemerintah Daerah Kabupaten Nias Selatan

2019 ◽  
Vol 10 (2) ◽  
pp. 96-109
Author(s):  
Patricia Diana ◽  
Chermian Eforis ◽  
Maria Stefani Osesoga
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Financial Statements ◽  
Primary Data ◽  
Survey Method ◽  
Financial Reports ◽  
Financial Report ◽  
Report Quality ◽  
The Impact

The purpose of this study was to examine the impact of the implementation of Sistem Informasi Manajemen Daerah (SIMDA) toward financial report quality of local government in Nias Selatan. The Indonesian government has encouraged each region to implement Sistem Informasi Manajemen Daerah (SIMDA). SIMDA is an e-government system developed by the Deputi Pengawasan Bidang Penyelenggaraan Keuangan Daerah in order to improve internal control in regional reporting, including local government financial reports. The study was conducted using a survey method to provide the questionnaries to Kepala Sub Bagian Keuangan, Kepala Sub Bagian Program, and Bendahara in 63 Satuan Kerja Perangkat Daerah (SKPD) Nias Selatan. The data used in this study was primary data. There were 154 questionnaries distributed for this research, but only 140 questionnaries returned and used in this research. Data processing using SPSS 24 application with simple regression method.    The result of this study was implementation of Sistem Informasi Manajemen Daerah (SIMDA) has significant impact toward financial report quality of local government in Nias Selatan.   Keywords        : financial report quality, local government financial statements, SIMDA

scholarly journals PENGARUH KUALITAS MANAJER PAJAK TERHADAP PENGHINDARAN PAJAK DENGAN ETIKA MACHIAVELLIAN SEBAGAI PEMEDIASI

2017 ◽  
Vol 22 (3) ◽  
Author(s):  
Estralita Trisnawati ◽  
Roy Sembel ◽  
Juniati Gunawan ◽  
Waluyo Waluyo
Keyword(s):  
Manufacturing Industry ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Analysis Model ◽  
Positive Effect ◽  
Path Analysis Model

This study aims to examine the effect of tax managers' quality on tax avoidanceof manufacturing industry firms listed on the Indonesia Stock Exchange withmachiavellian ethics as intervening. Using path analysis model with WarpPLS 5.0. This study examined the primary data for tax manager qualities and machiavellian ethics obtained from 103 tax managers working in manufacturing industry firms at IDX and secondary data from financial statements for tax avoidance. There are 10 tax avoidance indicators used as a proxy. This study gives results that the quality of tax managers have a significant positive effect on Machiavellian ethics. However, machiavellian ethics can not mediate the influence of tax manager quality on tax avoidance.

scholarly journals Corporate Governance and the Credibility of Financial Statements in Nigeria

2009 ◽  
Vol 4 (1) ◽  
Author(s):  
Eyesan Leslie Dabor ◽  
Semiu Babatunde Adeyemi
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Optimal Decision ◽  
Executive Directors ◽  
Chi Squared ◽  
Negative Effect

Optimal decision-making is based on the quality of information available to the decision maker. Financial statements published by companies are the major sources of financial information available to investors and other stakeholders of the company. The credibility of these financial statements has very salient implications for the quality of decisions that investors can make. By using primary data collected from two hundred and forty eight respondents, and secondary data from twenty quoted companies in Nigeria, we sought to determine the relationship between corporate governance and the credibility of financial statements. The secondary data was analysed using multiple regression, while the primary data was used to test hypotheses using the chi-squared test. We find that including non-executive directors on the board, and compliance with audit committee composition as provided by the Nigerian Companies and Allied Matters Act (CAMA) 1990 are likely to enhance the credibility of financial statements. We did not find evidence to suggest that CEO duality or absence of institutional shareholding would have negative effect on the credibility of financial statements. We recommend that apart from including non-executive directors on the board and ensuring that the composition of the audit committee complies with corporate regulatory framework, stakeholder must constantly assess the credibility of the financial statements by assessing the benefits accruing to them in relation to their financial exposure to the organization.

scholarly journals ANALISIS IMPLEMENTASI AUDIT INTERNAL PADA KUALITAS LAPORAN KEUANGAN (STUDI KASUS PADA PT BPR KRANJI KRIDA SEJAHTERA)

account ◽  
2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Leoni Dynka Eisano ◽  
Titi Suhartati ◽  
Novitasari Novitasari
Keyword(s):  
Financial Reporting ◽  
Internal Audit ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Research Approach ◽  
Financial Report ◽  
Internal Auditors ◽  
Three Stages

ABSTRACTThe purpose of this study was to determine the effectiveness of the implementation of internalaudits on the quality of financial statements. This research approach is qualitative. The study was conducted at PT. BPR. Kranji Krida Sejahtera (BPR) which is engaged in banking by focusing on MSME entrepreneurs to improve the economic level of small and medium-sized communities. The object of this research is PT BPR Kranji Krida Sejahtera. The data used are primary data consisting of interviews and secondary data in the form of financial statements. Data analysis techniques were carried out through three stages, namely data reduction, data display, and conclusion. The results of this study indicate the effectiveness of the implementation of internal audit at PT BPR Kranji Krida Sejahtera is still relatively low. The benefit of this research is that this research can be used as a basis for redeveloping the implementation of internal audit principles, especially for financial reporting and to be used as a basis for the appointment of internal auditors Keywords:Internal Audit, Implementation, Effectiveness, Financial Report  ABSTRAKTujuan penelitian ini untuk mengetahui efektivitas implementasi audit internal pada kualitaslaporan keuangan. Pendekatan penelitian ini bersifat kualitatif.Penelitian dilakukan pada PT BPR Kranji Krida Sejahtera yang merupakan Bank Perkreditan Rakyat (BPR) yang bergerak di bidang perbankan dengan berfokus pada pengusaha UMKM untuk meningkatkan tingkat perekonomian masyarakat kecil dan menengah.Objek penelitian ini adalah PT BPR Kranji Krida Sejahtera.Data yang digunakan adalah data primer berupa hasil wawancara dan data sekunder berupa laporan keuangan.Teknik analisis data yang dilakukan melalui tiga tahap yakni tahap reduksi data, tahap penyajian data, dan tahap penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa efektivitas implementasi audit internal di PT BPR Kranji Krida Sejahtera masih tergolong rendah. Manfaat dari penelitian ini yaitu penelitian ini dapat dijadikan landasan untuk mengembangkan kembali implementasi prinsip-prinsip audit internal khususnya terhadap pelaporan keuangan serta agar dijadikan landasan untuk penunjukkan auditor internal..Kata kunci: Audit Internal, Implementasi, Efektivitas, Laporan Keuangan

scholarly journals ANALISIS PENGELOLAAN BARANG MILIK DAERAH di KABUPATEN MINAHASA UTARA (Studi Kasus Pada Badan Keuangan Kabupaten Minahasa Utara)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Conda Liesye Yolinita Dita Kalangi ◽  
Lintje Kalangi ◽  
Jessy D.L Warongan
Keyword(s):  
Local Government ◽  
Key Words ◽  
Qualitative Data ◽  
Research Result ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Financial Report ◽  
Secondary Sources

Management of Regional Property is one of the important indicators in the preparation of financial statements, thus affecting the quality of Local Government Financial Report (LKPD). This study aims to determine the suitability of the management of Regional Property at the Finance Agency of North Minahasa District with the Regulation of the Minister of Home Affairs No. 17 of 2007. This study, the authors use the type of qualitative data from primary and secondary sources. Primary data is taken from place, which is done through obsevarsi and interview. And secondary data, data obtained from the documentation. From the research result shows that the Management of Regional Property in North Minahasa Regency in Budget Year 2015, has been in accordance with the Minister of Home Affairs Regulation No. 17 of 2007, and now has been referring to the Minister of Home Affairs Regulation No. 19 of 2016.Key words : Management of Regional Property.

scholarly journals Implementasi Akuntansi Keuangan Usaha Mikro Kecil Dan Menengah (Umkm) Pada Usaha Akomodasi Homestay Di Kabupaten Karo

2019 ◽  
Vol 1 (1) ◽  
pp. 48-62
Author(s):  
Ngn Ngatemin
Keyword(s):  
Sample Selection ◽  
Secondary Data ◽  
Financial Statements ◽  
Basic Knowledge ◽  
Primary Data ◽  
Tourist Destinations ◽  
The People ◽  
Financial Governance ◽  
Research Population

This study aims to find out how the Implementation of Micro Small and Medium Business Accounting (UMKM) at Homestay Accommodation Business In Kabupaten Karo. This study used a qualitative approach by analyzing primary data from respondents and secondary data collected from source sharing. The research population is the people in Kabupaten Karo who organize homestay accommodation business spread in several tourist destinations in Kabupaten Karo, due to limited time and fund the research takes sample only the owner / manager of homestay accommodation accommodation in Kecamatan Berastagi. Selection of Kecamatan Berastagi as sample because 60% of effort of akomadasi exist in Kecamatan Berastagi. Sample selection using random sampling method. The results of the research indicate that: 1) Tourism lodge accommodation (Homestay) in Kabupaten Karo has started intensively and continues to increase, because people's perception in this area to homestay accommodation business is quite positive. 2) Accommodation owners generally realize the importance of accounting / bookkeeping to improve the quality of financial governance but the limited knowledge and manpower become obstacles in its implementation so that it has not been able to prepare the financial statements of homestay accommodation business 3) The quality of UMKM financial statements including homestay accommodation is still far from ETAP accounting standard because the owners / managers have no basic knowledge of accounting

scholarly journals Kualitas Laporan Keuangan Sebelum dan Sesudah Penerapan Aplikasi MYOB pada UD Keluarga di Kota Payakumbuh

2021 ◽  
Vol 21 (2) ◽  
pp. 623
Author(s):  
Deni Saputra ◽  
Putri Intan Permata Sari ◽  
Agam Mei Yudha
Keyword(s):  
Data Storage ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Accounting System ◽  
Financial Reports ◽  
Computer Based ◽  
Speed Accuracy

This study aims to determine whether the MYOB application can be used as a tool for recording financial statements effectively and efficiently at UD. Family in Payakumbuh. Jenis data used are primary data and secondary data. Method of data analysis conducted in this research is descriptive qualitative analysis and comparative analysis. The results of this study show that with the existence of computer-based accounting system, especially MYOB is very helpful business management, because the report produced more up to date and MYOB can improve the quality of financial statement information with speed, accuracy, completeness, etc. can clearly analyze each transaction there every day. The author suggests to UD. Family, to record all transactions that occur into MYOB so that it can further increase security in data storage and need training in order to run MYOB and be in accordance with accounting principles so that they can compile financial reports in a timely manner and can retrieve information quickly.

scholarly journals Implementasi Akuntansi Keuangan Usaha Mikro Kecil Dan Menengah (Umkm) Pada Usaha Akomodasi Homestay Di Kabupaten Karo

2019 ◽  
Vol 7 (2) ◽  
pp. 47-61
Author(s):  
Ngn Ngatemin
Keyword(s):  
Sample Selection ◽  
Secondary Data ◽  
Financial Statements ◽  
Basic Knowledge ◽  
Primary Data ◽  
Tourist Destinations ◽  
The People ◽  
Financial Governance ◽  
Research Population

This study aims to find out how the Implementation of Micro Small and Medium Business Accounting (UMKM) at Homestay Accommodation Business In Kabupaten Karo. This study used a qualitative approach by analyzing primary data from respondents and secondary data collected from source sharing. The research population is the people in Kabupaten Karo who organize homestay accommodation business spread in several tourist destinations in Kabupaten Karo, due to limited time and fund the research takes sample only the owner / manager of homestay accommodation accommodation in Kecamatan Berastagi. Selection of Kecamatan Berastagi as sample because 60% of effort of akomadasi exist in Kecamatan Berastagi. Sample selection using random sampling method. The results of the research indicate that: 1) Tourism lodge accommodation (Homestay) in Kabupaten Karo has started intensively and continues to increase, because people's perception in this area to homestay accommodation business is quite positive. 2) Accommodation owners generally realize the importance of accounting / bookkeeping to improve the quality of financial governance but the limited knowledge and manpower become obstacles in its implementation so that it has not been able to prepare the financial statements of homestay accommodation business 3) The quality of UMKM financial statements including homestay accommodation is still far from ETAP accounting standard because the owners / managers have no basic knowledge of accounting

Effects of Financial Innovations on Profitability for Deposit Taking Microfinancing Institutions in Kenya

2018 ◽  
Vol 9 (6) ◽  
pp. 529-536
Author(s):  
Martin Khoya Odipo ◽  
Keyword(s):  
Financial Institutions ◽  
Positive Relationship ◽  
Financial Institution ◽  
Secondary Data ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Primary Data ◽  
Microfinance Institutions ◽  
Financial Innovations ◽  
Strong Positive Relationship

Recent studies have documented that innovations improve profitability of firms. This article documents that deposit taking micro financial institutions that have adopted financial innovations have increased their profitability. The study covered five years between 2009-2013. Both primary and secondary data were used in the study. Primary data was obtained through administration of drop and pick questionnaires to selected employees of the institutions. Secondary data was obtained from financial statements and management reports of these deposit taking microfinance institutions. Data was analyzed using descriptive statistics, return on asset and multi-liner regression model to determine the effect of each financial innovation applied on profitability on the micro-financial institution. The results showed that most deposit taking microfinance institutions adopted these financial innovations in their current operations. There was strong positive relationship between individual innovations and profitability. In line with profitability ROA also showed improvement each year after the adoption of these financial innovations.

PENGARUH HARGA DAN KUALITAS PRODUK TERHADAP LOYALITAS PELANGGAN ALUMUNIUM

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Widodo Widodo ◽  
Marshelly Chandra Kumala
Keyword(s):  
Data Collection ◽  
Product Quality ◽  
Customer Loyalty ◽  
Significant Influence ◽  
Secondary Data ◽  
Primary Data ◽  
Research Results ◽  
Is Research ◽  
Quality Of Products

<em>The objective of this is research was conducted to find out how the influence of the price and quality of products against customer loyalty at PT. Alakasa Extrusindo Jakarta. This research was conducted in Alakasa Extrusindo PT by doing data collection, through the primary data and secondary data.  The research results showed that the simultaneous price variables  and product quality  has a positive and significant effect against the variable customer loyalty. partially showed that price variables has a positive and significant influence towards customer loyalty. And partially showed that product quality variables  has a positive and significant influence towards customer loyalty</em>

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