EFFECT OF EDUCATION AND TRAINING (DIKLAT / BIMTEK), UNDERSTANDING OF REGIONAL FINANCIAL ACCOUNTING SYSTEMS (SIMDA) ON PERFORMANCE OF REGIONAL FINANCIAL MANAGEMENT

This study examines the effect of Education and Training (Diklat / Bimtek), Understanding of the Regional Financial Accounting System (Simda) on the Performance of regional financial managers. This research was conducted on 60 regional financial managers in 33 Regional Government Work Units (SKPD) Bengkulu City Government. This study collected data by giving questionnaires to respondents. Research data were processed using the SPSS program.The results of the study prove that Education and Training (Diklat / Bimtek), Understanding of the Regional Financial Accounting System (Simda) has a positive effect on the performance of regional financial managers. This proves that the better the management carried out by the regional government towards Diklat / Bimtek, the understanding of Simda which is owned by the regional financial managers in the SKPD, the better the performance of regional financial managers. Bengkulu City regional government to continue to improve the existing Diklat / Bimtek model, together with increasing understanding of Simda towards local government SKPD.

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Pengaruh Pengelolaan Keuangan Daerah dan Sistem Akuntansi Keuangan Daerah Terhadap Kinerja Pemerintahan Daerah (Studi kasus pada BPKAD di Kota Padang)

Jurnal Ekonomi dan Bisnis Dharma Andalas ◽

10.47233/jebd.v22i2.142 ◽

2020 ◽

Vol 22 (2) ◽

pp. 195-209

Author(s):

Dewi Sartika ◽

Deby Clara Monita ◽

Andre Ilyas

Keyword(s):

Significant Influence ◽

Financial Management ◽

Local Governments ◽

Quantitative Methods ◽

Financial Accounting ◽

Survey Method ◽

Government Performance ◽

Accounting System ◽

Regional Government ◽

Accounting Systems

ABSTRACT This study aims to determine the Effect of Regional Financial Management and Regional Financial Accounting Systems on Regional Government Performance. The researcher examined several variables that allegedly influenced the performance of regional government namely financial management and financial accounting systems. This research uses causal research, with qualitative and quantitative methods. The unit of analysis in this study is the Regional Financial and Asset Management Agency (BPKAD) of the City of Padang. The population in this study were 83 employees using the survey method. While for the technique of data collection is done by using questionnaires, interviews, documents and literature. To facilitate problem solving, this study was conducted using multiple linear regression models with the help of IBM SPSS Statistics 21. The results of this study are that regional financial management does not have a significant effect on the performance of regional government with a significant level of 0.169, while the regional financial accounting system has a significant influence on the performance of local governments with a significant level of 0.000. Regional financial management and regional financial accounting systems have a significant influence on local government performance of 25.6% while the remainder is explained by other factors. ABSTRAK Penelitian ini bertujuan untuk mengetahui Pengaruh Pengelolaan Keuangan Daerah dan Sistem Akuntansi Keuangan Daerah Terhadap Kinerja Pemerintahan Daerah.Peneliti menguji beberapa variabel yang diduga mempengaruhi kinerja pemerintahan daerah yaitu pengelolaan keuangan dan sistem akuntansi keuangan. Penelitian ini menggunakan jenis penelitian kausual, dengan metode kualitatif dan kuantitatif. Unit analisis dalam penelitian ini adalah Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Padang. Populasi pada penelitian ini sebanyak 83 pegawai dengan menggunakan metodesurvey. Sedangkan untuk teknik pengumpulan data dilakukan dengan menggunakan kuesioner, wawancara, dokumen dan kepustakaan. Untuk memudahkan pemecahan masalah, penelitian ini dilakukan menggunakan model regresi linier berganda dengan bantuan IBM SPSS Statistics 21. Hasil penelitian ini adalah pengelolaan keuangan daerah tidak mempunyai pengaruh signifikan terhadap kinerja pemerintahan daerah dengan taraf signifikan 0.169, sedangkan sistem akuntansi keuangan daerah mempunyai pengaruh signifikan terhadap kinerja pemerintah daerah dengan taraf signifikan 0.000. Pengelolaan keuangan daerah dan sistem akuntansi keuangan daerah mempunyai pengaruh signifikan terhadap kinerja pemertintah daerah sebesar 25.6% sedangkan sisanya dijelaskan oleh faktor-faktor yang lain.

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Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v4i2.1965 ◽

2021 ◽

Vol 4 (2) ◽

pp. 419-433

Author(s):

Ria Herlina ◽

Taufeni Taufik ◽

Azwir Nasir

Keyword(s):

Control System ◽

Internal Control ◽

Financial Management ◽

Financial Accounting ◽

Accounting System ◽

Analysis Method ◽

Accounting Systems ◽

Finance Management ◽

Internal Control System ◽

The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

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OBSTACLES OF ADOPTION AND IMPLEMENTION OF IFRS IN LIBYA

European Journal of Business and Economics ◽

10.12955/ejbe.v8i1.124 ◽

2013 ◽

Vol 8 (1) ◽

Cited By ~ 2

Author(s):

MASAUD LAGA

Keyword(s):

Financial Reporting ◽

Accounting Information ◽

Technical Skills ◽

Education And Training ◽

Regulatory Framework ◽

Financial Accounting ◽

Accounting Systems ◽

Easy Task ◽

The Status ◽

And Training

This paper focused on the practical obstacles that will facethe process of implementing of International FinancialReporting Standards (IFRS), with particular reference toLibya. Due to certain weakness of its accountinginfrastructure, there is no doubt that adoption andimplementing of IFRS in Libya is not an easy task as somemight think. Therefore, although in implementing of IFRS Libya will gain many benefit including increasing the level of comparability and provide more reliable, accurate, transparence and valid financial accounting information. However, the process of implementing IFRS in Libya will face several obstacles including lack of technical skills andinadequate knowledge of Libyan professional accountants,the difficulty to develop its existing accounting systems, anda regulatory framework to cope with economic and socialdevelopment, and recent evolution in accounting professionincluding international financial reporting standardsapplication, inadequate education and training ofaccountants. This paper reveals that many necessary stepsshould be taken to overcome such obstacles which includestrengthen professional accountancy body (LAAA) toimprove the status of profession, revisions of curriculum foreducating and training of professional accountants to enableaccountants to gain exposure to international developmentsin the profession including IFRS application.

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EFFECT OF UNDERSTANDING FINANCIAL MANAGEMENT, REGIONAL FINANCIAL ACCOUNTING SYSTEMS, EFFECTIVENESS OF INTERNAL CONTROL, AND COMMITMENT TOWARDS FINANCIAL PERFORMANCE OF NORTH SULAWESI PROVINCE

ACCOUNTABILITY ◽

10.32400/ja.24282.8.01.2019.51-59 ◽

2019 ◽

Vol 8 (01) ◽

pp. 51

Author(s):

David Paul Elia Saerang ◽

Heince R. N Wokas ◽

Robby J. Kumaat ◽

Christian Datu

Keyword(s):

Organizational Commitment ◽

Financial Performance ◽

Internal Control ◽

Financial Management ◽

Financial Accounting ◽

Accounting System ◽

City Governments ◽

Accounting Systems ◽

North Sulawesi ◽

Systems Effectiveness

This study aims to determine, the effect of understanding financial management, regional financial accounting system, effectiveness of internal control and organizational commitment towards financial performance of region and city governments in the province of North Sulawesi. The type of this research is quantitative. The population are all Regional Work Unit (SKPD) government financial managers of North Sulawesi, the respondents are 125 respondents as financial managers namely PPK-SKPD, Head of Finance and Financial Staffs. The Data method is using questionnaires and the analysis is using multiple regression analysis. The result shows that the understanding of financial management and effectiveness of internal control have a significant effect to the financial performance, while the regional financial accounting system and organizational commitment are not significant.Keywords : Understanding Regional Financial Management, Regional Financial Accounting Systems, Effectiveness of Internal control, Organizational Commitment, Local Government Financial Performance

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EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH: PERAN MODERASI SISTEM PENGENDALIAN INTERN PEMERINTAH

Current: Jurnal Kajian Akuntansi dan Bisnis Terkini ◽

10.31258/jc.2.2.319-338 ◽

2021 ◽

Vol 2 (2) ◽

pp. 319-338

Author(s):

Nana Santika ◽

Taufeni Taufik ◽

Devi Savitri

Keyword(s):

Control System ◽

Human Resource ◽

Internal Control ◽

Financial Management ◽

Employee Performance ◽

Financial Accounting ◽

Primary Data ◽

Accounting System ◽

Accounting Systems ◽

Internal Control System

This study aims to determine the effect of employee performance, regional financial accounting systems, and human resource competencies on the effectiveness of regional financial management which is moderated by the government's internal control system. This research was conducted at Pelalawan District OPD. The data used in this study are primary data that is a questionnaire. The population in this study were employees who worked at the Regional Apparatus Organization in Pelalawan Regency. This study uses purposive sampling. Of 81respondent who participated indicate that: Employee performance and the regional financial accounting system influence the effectiveness of regional financial management but Human resource competence does not affect the effectiveness of regional financial management. The government's internal control system can moderate the effect of employee performance, the regional financial accounting system, and human resources on the effectiveness of regional financial management.

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Pengaruh Penerapan Sistem Akuntansi Keuangan dan Efektivitas Pelaksanaan Pengawasan Anggaran Pada Kualitas Laporan Keuangan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i01.p07 ◽

2019 ◽

Vol 29 (1) ◽

pp. 96

Author(s):

Ni Made Sarasita Novi Paramartha ◽

Ketut Alit Suardana

Keyword(s):

Financial Management ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Financial Accounting ◽

Accounting System ◽

Sample Collection ◽

Report Quality ◽

Positive Effect

The population in this study were all PNS Regional Financial Management Work Units (SKPKD) in the UPT. Disdikpora of Badung Regency. The sample collection technique used was purposive sampling method. Respondents in this study were the Head of the UPT, the subdivision of finance and 3 staff of the finance department of the UPT Disdikpora in Badung Regency totaling 6 UPT spread across all sub-districts, so the number of samples set was 30 people. Methods of collecting data using questionnaires. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the local government financial accounting system has a positive effect on the quality of financial statements and the effectiveness of the implementation of budget monitoring has a positive effect on the quality of financial statements. Keywords : Financial accounting system; budget supervision; report quality.

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IMPLEMENTATION OF GOVERNMENT FINANCIAL INFORMATION SYSTEMS TOWARD LOCAL GOVERNMENT FINANCIAL STATEMENTS: CASE STUDY IN DELI SERDANG, INDONESIA

Journal of Social Sciences ◽

10.52326/jss.utm.2021.4(2).10 ◽

2021 ◽

Vol IV (2) ◽

pp. 98-106

Author(s):

Fitri Yani Panggabean ◽

Keyword(s):

Local Government ◽

Financial Management ◽

Local Governments ◽

Government Regulation ◽

Financial Statements ◽

Financial Accounting ◽

Financial Statement ◽

Accounting System ◽

Accounting Systems ◽

Balance Sheets

This paper aims to determine how the application of government financial accounting systems for financial statements government in the Deli Serdang district. The autonomy that has been carried out since 1999 in Indonesia refers to Law number 32 of 2004, which has been revised. Thus, local governments are given the authority to manage finances independently. The use of finance must be carried out accountably and transparently. The study was conducted in the Deli Serdang regency government – Indonesia, with descriptive qualitative research. The data were obtained primarily by the documentation technique, which is a regional financial statement document for two years, a central and local government regulation document. The results showed that; 1) preparation of financial statements, the Deli Serdang regency government has implemented a financial accounting system with inadequate equipment such as an uncomputerized system that has delayed financial statements; 2) delays in financial statements are also caused by unskilled human resources and a bit number of employees for the application of government financial accounting systems; 3) financial statements at the end of the year found that the calculation of the budget, calculation of the budget memorandum, cash flow, and balance sheets are in accordance. However, it is constrained by the unavailability of data comparisons with the previous year; and 4) the structure of government financial management organizations in the form of a direct line, in which leaders and employees have direct responsibility regarding their duties. This can facilitate the coordination of supervisors for the better.

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Penerapan sistem akuntansi keuangan daerah pada Badan Perencanaan Penelitian dan Pengembangan di Kabupaten Minahasa Selatan

Indonesia Accounting Journal ◽

10.32400/iaj.26815 ◽

2019 ◽

Vol 1 (2) ◽

pp. 120

Author(s):

Jinnyfer Tumbel ◽

Sifrid Pangemanan ◽

Stanly Alexander

Keyword(s):

Financial Management ◽

Government Regulation ◽

Good Governance ◽

Accounting Standards ◽

Financial Accounting ◽

Accounting System ◽

Qualitative Information ◽

Financial Reports ◽

Accounting Systems ◽

Government Accounting

Genaral demand for accountability is one of the factor that driven the development of public sector accounting in Indonesia. Government Regulation No. 71 of 2010 concerning Government Accounting Standards explains that government financial reports must provide information that is useful for users. Quality financial reports require an adequate regional financial accounting system, because the system is supporting the creation of transparent and accountable regional financial management. Through the application of the regional financial accounting system, it is expected to be able to carry out its duties and functions so that Good Governance is created. This study used descriptive qualitative research that aims to reveal qualitative information so that it emphasizes the application of regional financial accounting systems and implemented interviews and documentation for getting the data. The results of this study indicate that the application of the regional financial accounting system is in accordance with applicable regulations.

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Management of Student Sport Education and Training Center (PPLOP) of Para-Athletics in Central Java

International Journal of Multicultural and Multireligious Understanding ◽

10.18415/ijmmu.v5i4.451 ◽

2018 ◽

Vol 5 (4) ◽

pp. 499

Author(s):

Anggara Shela Perdana ◽

Agus Kristiyanto ◽

Muchsin Doewes

Keyword(s):

Financial Management ◽

Planning Process ◽

Selection Process ◽

Data Retrieval ◽

Education And Training ◽

Regional Government ◽

Sport Education ◽

Training Center ◽

Central Java ◽

And Training

This research aims to: (1) determine the recruitment management of human resources in the PPLOP of Para-athletics in Central Java, (2) identify the facilities and infrastructures management in PPLOP of Para-athletics in Central Java, (3) find out the financial management of PPLOP of Para-athletics in Central Java, and (4) figure out the training management of PPLOP of Para-athletics in Central Java.This research was conducted at the Student Sport Education and Training Center (PPLOP) of Para-athletics in Central Java. This research applies qualitative descriptive method. The unit of analysis is the Student Sport Education and Training Center (BPPLOP). The data retrieval techniques include documentary study, in-depth interview, and observation. The data sources in this research are the administrators, trainers, and athletes of PPLOP of Para-athletics in Central Java.The results of the study show that: the implementation of the Student Sports Education and Training Center (PPLOP) of Para-athletics in Central Java is good. In PPLOP, disabled athletes already have a good organizational working structure. However, in terms of the implementation of the recruitment of athletes, the PPLOP of Para-athletics in Central Java is still lacking so that it needs a lot of evaluation and improvement. This can be seen from the small number of participants registering in this year; 6 people registered and 4 people attended the selection process and none met the expected criteria. This is due to the lack of socialization from the PPLOP manager, in this case the Dinas Pemuda Olahraga dan Pariwisata Jawa Tengah (Central Java Youth Sports and Tourism Service) to schools in the Central Java Regency/City, and the distant location of the regency/city, causing prospective participants to face difficulties in registering or obtaining appropriate information. Furthermore, children with special needs or disabilities are minority students.The facilities and infrastructure required for the event are considered adequate, fulfilling the needs of student athletes. This is due to the good planning process from the parties related to the procurement of facilities and infrastructures. However, some of the essentials are fail to be fullfiled by the organizer because the procurement of facilities and infrastructures is adjusted to the budget limit of the BPPLOP sourced from the Central Java Province APBD (Regional Government Expenditure).The implementation of financial management has run well. The good management in fulfilling the implementation of BPPLOP of Para-athletics in Central Java has proven this. Fund and financial reporting are provided by looking at the current needs. Even though some shortcomings in needs are obvious, the organizer can manage them.The implementation of the training in PPLOP of para-athletics in Central Java has run as expected. Exercise planning in the training programs has been made and coordinated well, with the collaboration between organizer and trainers in accordance with the needs of athletes.

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