scholarly journals Pengaruh Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Pada Kantor Pengadilan Agama Lubuklinggau

2021 ◽  
Vol 2 (4) ◽  
pp. 106-125
Author(s):  
Kusnadi Yudha Wiguna ◽  
Anggia Syafitri ◽  
Ria Meika Putri
Keyword(s):  
Quantitative Data ◽  
Performance Data ◽  
Financial Report ◽  
Qualitative And Quantitative ◽  
Report Quality

The aim of this study is to see the effect of financial report quality toward accountability performance in religious court of Lubuk Linggau. Variables of this study are financial report quality and toward accountability performance. Data of this study is qualitative and quantitative data through questionnaire shared to all religious court officers and financial report validated by Audit Board Republic of Indonesia . The result showed that the quality of financial report gave the significant effect on accountability performance in religious court of Lubuk Linggau by  > , (15,517>1,692) , significant value with 0,000 < 0,05 and determinant cooficient is 0,749 or 74,9 percent.

scholarly journals PENGEMBANGAN E-MODUL BRYOPHYTA DENGAN KAJIAN ISLAM SEBAGAI ALTERNATIF BAHAN AJAR DI ERA NEW NORMAL

2021 ◽  
Vol 9 (2) ◽  
pp. 68-76
Author(s):  
Linda Amalia Saragih ◽  
◽  
Indayana Tanjung ◽  
Efrida Pima Sari Tambunan
Keyword(s):  
Quantitative Data ◽  
Teaching And Learning ◽  
Learning Activities ◽  
Islamic Studies ◽  
Qualitative And Quantitative ◽  
Quantitative Data Analysis ◽  
Islamic Religion ◽  
Teachers And Students ◽  
Data Collection Instrument

This study aims to develop additional teaching materials in the form of e-Modul Bryophyta dengan Kajian Islam, as well as to determine the quality of the products developed based on the assessment of several validations, teachers, and students as respondents. The data collection instrument used a questionnaire. Descriptive qualitative and quantitative data analysis. The results of the research obtained indicate that the Bryophyta e-Module with Islamic Studies developed as a whole has the quality Very Fit for use in teaching and learning activities. With the percentage results from material experts of 89.2% with Very Feasible criteria, from media experts of 71.6% with Eligible criteria, from Islamic Religion experts of 82.6% with Very Appropriate criteria and an assessment of the teacher of 82.5% with criteria Very Eligible for use in teaching and learning activities. Meanwhile, the response of students obtained the overall percentage of small and large group tests of 85.2% with very attractive criteria. Thus, it can be concluded that e-Modul Bryophyta dengan Kajian Islam, which was developed with the Borg & Gall model, is feasible and very attractive to be used as teaching material for students in class X MIA in Ma, especially in Bryophyta lessons.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN ACEH BARAT

2021 ◽  
Vol 3 (1) ◽  
pp. 23-34
Author(s):  
Surna Lastri ◽  
Fitri Yunina ◽  
Masriani Masriani
Keyword(s):  
Financial Management ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Quality Data ◽  
Multiple Logistic Regression ◽  
Financial Report ◽  
Report Quality ◽  
Employee Competencies ◽  
Finance Department

This study aims to analyse factors that influence financial report quality. Data collection was done using a questionnaire in Regional Financial Management Agency Aceh Barat District. The population was employee at the finance department. The data were analysed using multiple logistic regression. The result shows that employment of financial accounting standards (FAS) and government employee competencies are partially and simultaneously influence the quality of the financial report.

scholarly journals The Attitudes Associated with Menstruation in College Women and Men [University of West Florida]

2019 ◽  
Author(s):  
Anna Nguyen ◽  
Kaitlyn Baldwin ◽  
Sarah Wayer ◽  
Kira Morrison ◽  
Shelby Leclaire ◽  
...  
Keyword(s):  
College Women ◽  
Adolescent Girls ◽  
Quantitative Data ◽  
Social Stigma ◽  
Menstrual Cycles ◽  
Qualitative And Quantitative ◽  
Individual Perceptions ◽  
The Social ◽  
Opposite Sex

Almost every woman will experience menstruation during her life. These women will not only experience the biological symptoms of menstruation, but they will also experience the social stigma surrounding menstruation. Many studies have been conducted to understand the stigma found in today’s society. These studies discuss the awareness levels of women and men regarding this stigma. Additionally, studies show that women and adolescent girls internalize this stigma and feel required to modify their behaviors to adapt to societal rules surrounding menstruation. The purpose of our research is to replicate these studies and to further explore the prevalence of and reasons for the stigma and individual perceptions surrounding the discussion of women’s menstrual cycles in college women and men. Additionally, unlike previous studies, our study will ask both women and men about how comfortable they are with discussing menstruation with a variety of groups, including their family members, members of the same or opposite sex, friends, and coworkers; their attitudes towards menstruation; and how the quality of their relationships affect their attitudes. For this study we will be using a self-reported survey with semi-structured and open-ended questions, in which both qualitative and quantitative data will be collected. We will then use this data to discern the most common reasons for stigma and discomfort, experienced by both sexes, regarding the topic of menstruation. We expect to find women are relatively comfortable discussing the topic of menstruation with other females, but become uncomfortable when males are present. We predict the majority of men are uncomfortable discussing the topic of menstruation in all scenarios, though some may be less stigmatized due to previous exposure to the topic through relationships with other women in their lives, and the quality of those relationships. Data will be collected and analyzed from January through March 2019.

scholarly journals Lessons Learned from the Quality of Care Project

2021 ◽  
pp. 1-10
Author(s):  
Roy Chikwem
Keyword(s):  
Quality Of Care ◽  
Quantitative Data ◽  
Lessons Learned ◽  
Qualitative And Quantitative ◽  
Pregnancy And Childbirth ◽  
Care Project ◽  
Integrated Project ◽  
Save The Children ◽  
Document Review

Each year 40,000 women die during pregnancy and childbirth, and over 250,000 babies die in their first month of life in Nigeria. Save the Children International worked to improve the lives and health status of an estimated 435,000 mothers and their babies in Lagos and Jigawa over a period of three years through its Quality of Care (QoC) project in Nigeria. This integrated project drew on existing partnerships with national, state and global experts to strengthen essential training, improve the clinic environment including supervision and monitoring, develop and disseminate communication messages for behaviour change as well as advocate for implementation of transformative policies. A combination of document review, qualitative and quantitative data collection approaches were adopted. These data were then triangulated to respond to the objectives of the evaluation. The findings show that the project has changed the way healthcare is provided in target facilities in Jigawa and Lagos as a result of their participation on the project.

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 MSME’S DEMOGRAPHIC AS MODERATION IN THE IMPACT OF PERCEPTION AND UNDERSTANDING OF BOOKKEEPING TOWARDS QUALITY OF FINANCIAL REPOR

2019 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Cahyani Tunggal Sari ◽  
Lukman Ahmad Imron Pahlawi
Keyword(s):  
Quantitative Research ◽  
Bank Loan ◽  
Financial Report ◽  
Moderating Variables ◽  
Report Quality ◽  
Business Size ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The Impact

Micro Small Medium Enterprises (MSME) especially in culinary are the main destination of tourist in Surakarta Indonesia. As the tourist destination, MSME must be creative in develop their product. The financial ability is the main source of the owner in develop their business. Bank loan is an alternative in order to improve the financial sorce. Therefore, the MSME’s owner need to compile the financial report as one of bank loan requirement. This study is a quantitative research which is use multiple regression analysis using moderation variables. The quality of financial report is the dependent variable. The Independent variables are the MSME’s owner perception and understanding about book keeping. This study also enclose the MSME’s owner demographic background that consist of educational leverage and business size as the moderating variables. The data is collected from culinary MSME’s in Surakarta, Indonesia in the year of 2017. The findings of this research shows that educational leverage and business size are Predictor Moderation Variable. Besides, the perception and understanding are not significantly influence the financial report quality. The result of beta value shows that the business size strengthen the bookkeeping perception variable and weaken the understanding variable towards financial report quality. While the educational leverage strengthen the understanding variable and weaken the perception variables even all of them are not significantly influenced.

scholarly journals PERANAN KOMITE AUDIT DAN DEWAN PENGAWAS SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus pada BPRS di Jawa Timur)

El Dinar ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 29
Author(s):  
Iin Fitri Lestari ◽  
Ulfi Kartika Oktaviana
Keyword(s):  
Audit Committee ◽  
Research Result ◽  
Supervisory Board ◽  
Good Effect ◽  
Financial Reports ◽  
Financial Report ◽  
Simultaneous Test ◽  
Report Quality ◽  
Statistical Application

<p class="Abstract"><strong>Abstract</strong></p>Audit Committee and Sharia Supervisory Board are the parts of the organization which help to manage the financial reports of BPRS with high quality. The aim of this research is to find out the influences of the Audit Committee’s and Sharia Supervisory Board’s role toward the quality of financial reports especially in BPRS of east java. This study applies a quantitative approach, focused on the associative type. Moreover, the sample is taken by using a purposive sampling method. The objects are 15 institutions of BPRS in east java which are registered in OJK and BI, each BPRS is given a questionnaire and it was returned around 38 questionnaires. After the data was collected, it was directly processed and analyzed by using a statistical application that is SPSS 16. The variable of the research involves 7 indicators of Audit Committee responsibilities, 9 indicators of DPS supervision activities, and 9 indicators of financial report quality. Consequently, the research result provides that according to a partial test, there is a good effect between the roles of the audit committee towards the quality of financial reports. Based on a partial test, there is a bad effect between DPSs’ roles towards the quality of financial reports. According to the simultaneous test, Audit Committee together with DPS influence the quality of financial reports

scholarly journals Have the Implementation of Financial Application Sys-tem and Management of State Property Improved Fi-nancial Report Quality in Indonesia?

2019 ◽  
Vol 2 (2) ◽  
pp. 170-183
Author(s):  
Karsam Karsam ◽  
Stefanus Ariyanto ◽  
Dian Permana Putro
Keyword(s):  
Financial Reports ◽  
Financial Report ◽  
Government Accounting ◽  
Report Quality ◽  
Financial Application ◽  
Samples Selection ◽  
Work Units ◽  
Ministry Of Finance ◽  
And Function

Objective – The objective of this study is to investigate the influence of the implementation of SIMAK system at agency level and management of state property on financial report quality of Indonesian Ministry of Finance work units. Design/methodology – The study was carried out involving Finance Department of Republic of Indonesia Ministry for the period of 2017 until 2019. The samples selection of Department in Finance Ministry was based on certain criteria. The data was collected from questionnaires that were filled by staff and operator in the departments of Finance Ministry. In total, there were seventy respondents with 100% response rate. Multiple regression approach was used to analyze the survey results. Results – This study demonstrates that implementation on SAKTI system and management of state property has an impact on financial report quality of department in Finance Ministry. This finding implies that the easier use of the fixed asset module in the application will make the process of preparing financial statements accurate and in accordance with the application of government accounting standards. Furthermore the better the role and function of BMN managers in administering assets will improve financial reports quality in the presentation of assets in a complete and reliable manner.  Research limitations/implications - This research is limited to the subject of the Ministry of Finance work units, in which the characteristics and activities of this research subject are specific. The analysis unit/respondents that are selected in this study were limited to work units that are represented only by staff and operators.

Systematic Reviews of Systematic Quantitative, Qualitative, and Mixed Studies Reviews in Healthcare Research: How to Assess the Methodological Quality of Included Reviews?

2021 ◽  
pp. 155868982110542
Author(s):  
Geneviève Rouleau ◽  
Quan Nha Hong ◽  
Navdeep Kaur ◽  
Marie‐Pierre Gagnon ◽  
José Côté ◽  
...  
Keyword(s):  
Systematic Reviews ◽  
Quantitative Data ◽  
Methodological Quality ◽  
Critical Appraisal ◽  
Healthcare Research ◽  
Discussion Paper ◽  
Qualitative And Quantitative ◽  
Review Of Reviews

Conducting a review of systematic reviews can be challenging, especially when combining systematic quantitative, qualitative and mixed studies reviews. In this methodological discussion paper, we propose (a) a typology for categorizing various types of review of reviews and (b) an exploration of criteria pertaining to three existing critical appraisal tools (ROBIS, AMSTAR 2, and MMSR) to identify those that could be adapted for qualitative and mixed studies reviews. Further work has to be done to develop methodological guidance in conducting, interpreting, and reporting reviews of reviews that combine qualitative and quantitative data.

Sign in / Sign up

Export Citation Format

Share Document