PENGARUH PENGELOLAAN KEUANGAN DAERAH DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH  (Studi Empiris Pada Organisasi Perangkat Daerah Kota Jayapura)

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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENAWARAN KREDIT PADA BANK PERKREDITAN RAKYAT DI SUMATERA (STUDI KASUS TAHUN 2013- 2015)

Jurnal Benefita ◽

10.22216/jbe.v3i2.1923 ◽

2018 ◽

Vol 3 (2) ◽

pp. 171

Author(s):

Ira Meike Andariyani

Keyword(s):

Local Government ◽

Data Collection ◽

Financial Management ◽

Financial Statements ◽

Financial Accounting ◽

Survey Method ◽

Accounting System ◽

Financial Report ◽

Regional Finance

This study aims to examine the influence of local financial management and regional financial accounting system to the quality of local government financial statements. This research belongs to causative research conducted at regional apparatus organization in Solok City. Data collection is done by survey method through questionnaires distributed to respondents who are in finance or accounting department. The result of the research shows that the management of regional finance has positive correlation but it has no significant effect to the quality of local financial report, while the financial accounting system has significant effect on the quality of local government financial report. This shows that the better the local financial accounting system, the resulting financial statements will also increase. Penelitian ini bertujuan untuk menguji pengaruh pengelolaan keuangan daerah dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini tergolong penelitian kausatif yang dilakukan pada organisasi perangkat daerah di Kota Solok. Pengambilan data dilakukan dengan metode survei melalui penyebaran kuesioner kepada responden yang berada pada bagian keuangan atau akuntansi. Hasil penelitian menunjukan bahwa pengelolaan keuangan daerah memiliki hubungan yang positif tetapi tidak berpengaruh signifikan terhadap kualitas laporan keuangan daerah, sedangkan sistem akuntansi keuangan daerah berpengaruh secara signifikan terhadap kualitas laporan keuangan pemerintah daerah. Hal ini menunjukan bahwa semakin baik sistem akuntansi keuangan daerah maka laporan keuangan yang dihasilkan juga akan semakin meningkat.

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PENGARUH PENGELOLAAN KEUANGAN DAERAH DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

Jurnal Benefita ◽

10.22216/jbe.v3i1.2376 ◽

2018 ◽

Vol 3 (1) ◽

pp. 64

Author(s):

Siska Yulia Defitri

Keyword(s):

Local Government ◽

Data Collection ◽

Financial Management ◽

Financial Statements ◽

Financial Accounting ◽

Survey Method ◽

Accounting System ◽

Financial Report ◽

Regional Finance

Penelitian ini bertujuan untuk menguji pengaruh pengelolaan keuangan daerah dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini tergolong penelitian kausatif yang dilakukan pada organisasi perangkat daerah di Kota Solok. Pengambilan data dilakukan dengan metode survei melalui penyebaran kuesioner kepada responden yang berada pada bagian keuangan atau akuntansi. Hasil penelitian menunjukan bahwa pengelolaan keuangan daerah memiliki hubungan yang positif tetapi tidak berpengaruh signifikan terhadap kualitas laporan keuangan daerah, sedangkan sistem akuntansi keuangan daerah berpengaruh secara signifikan terhadap kualitas laporan keuangan pemerintah daerah. Hal ini menunjukan bahwa semakin baik sistem akuntansi keuangan daerah maka laporan keuangan yang dihasilkan juga akan semakin meningkat.This study aims to examine the influence of local financial management and regional financial accounting system to the quality of local government financial statements. This research belongs to causative research conducted at regional apparatus organization in Solok City. Data collection is done by survey method through questionnaires distributed to respondents who are in finance or accounting department. The result of the research shows that the management of regional finance has positive correlation but it has no significant effect to the quality of local financial report, while the financial accounting system has significant effect on the quality of local government financial report. This shows that the better the local financial accounting system, the resulting financial statements will also increase.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENAWARAN KREDIT PADA BANK PERKREDITAN RAKYAT DI SUMATERA (STUDI KASUS TAHUN 2013- 2015)

Jurnal Benefita ◽

10.22216/benefita.v3i2.1923 ◽

2018 ◽

Vol 3 (2) ◽

pp. 171

Author(s):

Ira Meike Andariyani

Keyword(s):

Local Government ◽

Data Collection ◽

Financial Management ◽

Financial Statements ◽

Financial Accounting ◽

Survey Method ◽

Accounting System ◽

Financial Report ◽

Regional Finance

This study aims to examine the influence of local financial management and regional financial accounting system to the quality of local government financial statements. This research belongs to causative research conducted at regional apparatus organization in Solok City. Data collection is done by survey method through questionnaires distributed to respondents who are in finance or accounting department. The result of the research shows that the management of regional finance has positive correlation but it has no significant effect to the quality of local financial report, while the financial accounting system has significant effect on the quality of local government financial report. This shows that the better the local financial accounting system, the resulting financial statements will also increase. Penelitian ini bertujuan untuk menguji pengaruh pengelolaan keuangan daerah dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini tergolong penelitian kausatif yang dilakukan pada organisasi perangkat daerah di Kota Solok. Pengambilan data dilakukan dengan metode survei melalui penyebaran kuesioner kepada responden yang berada pada bagian keuangan atau akuntansi. Hasil penelitian menunjukan bahwa pengelolaan keuangan daerah memiliki hubungan yang positif tetapi tidak berpengaruh signifikan terhadap kualitas laporan keuangan daerah, sedangkan sistem akuntansi keuangan daerah berpengaruh secara signifikan terhadap kualitas laporan keuangan pemerintah daerah. Hal ini menunjukan bahwa semakin baik sistem akuntansi keuangan daerah maka laporan keuangan yang dihasilkan juga akan semakin meningkat.

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

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.18282.2017 ◽

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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Absorption of capital expenditure budget on regional apparatus organization in East Nusa Tenggara province

International Research Journal of Management IT and Social Sciences ◽

10.21744/irjmis.v6n5.694 ◽

2019 ◽

Vol 6 (5) ◽

pp. 25-39 ◽

Cited By ~ 1

Author(s):

Markus Asa ◽

Maria Mediatrix Ratna Sari

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Data Collection ◽

Financial Management ◽

Capital Expenditure ◽

Sampling Technique ◽

Analysis Tool ◽

Regional Organization ◽

Data Analysis Tool

The purpose of this study was to empirically test the motivation of the financial management apparatus to moderate the influence of competence on capital expenditure budget absorption in the regional organization in East Nusa Tenggara province. 36 regional apparatus organizations were taken as samples. Data collection using questionnaires and sampling technique was sampling saturation 72 samples, consisting of budget users and committing officers. The data analysis tool used was a moderation regression analysis. The result of data analysis shows that the competence was supported by the improvement of the apparatus of the financial manager, the apparatus performance in the absorption of capital expenditure budget in the regional organization in East Nusa Tenggara province will be better.

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Pengaruh Gender, Dukungan Atasan, Dan Proteksi Terhadap Keputusan Pengungkapan Kecurangan Pada Pemerintah Daerah Di Sumatera Barat

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i2.235 ◽

2020 ◽

Vol 2 (2) ◽

pp. 2620-2637

Author(s):

Lara Fatma Sarni ◽

Herlina Helmy ◽

Vita Fitria Sari

Keyword(s):

Local Government ◽

Data Collection ◽

Data Processing ◽

Local Governments ◽

Quantitative Research ◽

Supervisor Support ◽

Survey Method ◽

Collection Method ◽

Disclosure Decisions ◽

West Sumatra

This study aims to determine empirically the influence of gender, superiors support, and protection of fraud disclosure decision local government in West Sumatra. This research is quantitative research. The population in this study were students of Master of Management at Universitas Negeri Padang and Master of Accounting at Universitas Andalas. The sample in this research was taken by using purposive sampling, namely 81 samples. The data collection method used is a survey method in the form of a questionnaire given personally. Data processing is performed using SPSS. The results of this research indicate that Gender does not significantly influence the decision to disclose fraud to local governments in West Sumatra. The results of hypothesis testing with two way ANOVA test (two way ANOVA), showed that the supervisor support variable gets a significant value of 0,000, it can be concluded that superiors support has a significant effect on fraud disclosure decisions in local governments in West Sumatra and the protection variable also gets significant value of 0,000, so it can be concluded that protection has a significant effect on fraud disclosure decisions in local governments in West Sumatra.

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Analysis of Factors Affecting the Quality of Local Government Financial Statements

Accounting Analysis Journal ◽

10.15294/aaj.v9i1.23123 ◽

2020 ◽

Vol 9 (1) ◽

pp. 53-59

Author(s):

Heylmi Umi Widaryani ◽

Kiswanto

Keyword(s):

Organizational Commitment ◽

Local Government ◽

Internal Control ◽

Structural Equation ◽

Sampling Technique ◽

Equation Model ◽

Financial Accounting ◽

Analysis Tool ◽

Accounting System

Testing the determinants or factors that influence the quality of LKPD is the aim of this study. All State Civil Servants (ASN) working in 51 Regional Organization (OPD) of Klaten Regency were made as research populations. The entire population was only 83 respondents who were selected as samples with purposive sampling technique in their selection. Structural Equation Model (SEM) smartPLS is a analysis tool of research data. The results showed that the effectiveness Regional Financial Accounting System (SAKD), and the effectiveness Internal Control System (SPI) had a positive and significant effect while organizational commitment did not have a positive and significant effect on quality of local government financial reports. The effectiveness of SAKD has a positive and significant effect on the effectiveness of SPI. The effectiveness SAKD, and the effectiveness SPI have a positive and significant effect on organizational commitment. The results of the study also prove that the effectiveness SPI can mediate but organizational commitment cannot mediate the relationship of regional financial accounting system to the quality of LKPD. The effectiveness SAKD and the effectiveness SPI play an important role in the quality of LKPD is the conclusion of this study.

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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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Supply of Aspect Tourism Effect on Travelling Interest

IJBE (Integrated Journal of Business and Economics) ◽

10.33019/ijbe.v4i1.249 ◽

2020 ◽

Vol 4 (1) ◽

pp. 100

Author(s):

Herlin Herlin ◽

Ida Ayu Made Er Meytha Gayatri

Keyword(s):

Regression Analysis ◽

Local Government ◽

Data Collection ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Quantitative Data ◽

Sampling Method ◽

Collection Method ◽

Data Collection Method ◽

Positive Effect

Purpose of this study aims to examine the effect supply aspect tourism on travelling interest to Tikus Island in Bengkulu Province. Supply aspect tourism consisting of attraction, accessible, amenities and ancillary. Sampling method in this study is accidental sampling with 240 respondents. Data collection method in this study uses quantitative data which is carried out by distributing questionnaires. Multiple regression analysis applied to test the hypotheses using SPSS application. Findings showed that attraction and accessible have positive effect on travelling interest. Meanwhile, amenities and ancillary do not affect travelling interest. The supply of aspect tourism in Tikus Island can contribute to the Regional Original Income (PAD) of Bengkulu Province, the local government of Bengkulu should be able to pay more attention based on this findings.

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