PENGARUH IMPLEMENTASI SISTEM INFORMASI MANAJEMEN KEUANGAN DAERAH (SIMDA), KUALITAS SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH

2019 ◽  
Vol 2 (2) ◽  
pp. 18-38
Author(s):  
Lynda L ◽  
Meinarni Asnawi ◽  
Bill J. C. Pangayow
Keyword(s):  
Control System ◽  
Information Systems ◽  
Human Resources ◽  
Internal Control ◽  
Financial Management ◽  
Management Information Systems ◽  
Management Information ◽  
Financial Reports ◽  
Internal Control System

The research entitled "The Influence Of The Implementation Of Regional Financial ManagementInformation Systems, The Quality Of Human Resources, The Application Of Accounting StandardsAnd Government’s Internal Control System On The Quality Of Regional Financial Reports" aims toidentify to study how the quality of human resources, the implementation of regional financialmanagement information systems, the application of accounting standards, and the government’sinternal control system whether simultaneously or partially affecting the quality of regionalfinancial reports of Pegunungan Bintang regency. The causal approaches were used to analyze theconnection between independent and dependent variables or others. While the Multiple LinearRegression Analysis as an analysis tool in this study was used to measure the effect of independentvariables on the dependent variable. The result of this study indicates that the implementation ofregional financial management information systems (X1) has 2,845 with a significant level of 0,006,which means the implementation of regional financial management information systems has asignificant influence on the quality of regional financial reports of Pegunungan Bintang regency.Meanwhile, the independent variable of the quality of human resources (X2) has 3,084 with 0,003significance level, it explains that the quality of human resources has impacted significantly on thequality of regional financial reports of Pegunungan Bintang regency. As long as, the applications ofaccounting standard (X3) have a significant effect on the quality of regional financial reports ofPegunungan Bintang regency with 3,454 and 0,001 significance level. Furthermore, theGovernment’s Internal Control System variable (X4) with a value of 2,487 and a significant level of0,015, that indicates, the Government’s Internal Control System variable has significantly affected thequality of financial reports of Pegunungan Bintang regency. While the value of F measurement hasgreater than the value of F table (29,165>5,921), which explains that the quality of humanresources, the implementation of regional financial management information systems, theapplication of accounting standards and government’s internal control system simultaneously havea significant effect on the quality of regional financial reports of Pegunungan Bintang regency.

scholarly journals Sistem Pengendalian Internal Pemerintah, Sistem Informasi Manajemen Keuangan Daerah, Good Governance dan Kualitas Laporan Keuangan di Kabupaten Jembrana

2020 ◽  
Vol 30 (11) ◽  
pp. 2724
Author(s):  
Ida Bagus Putu Julio Swastika ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Control System ◽  
Information Systems ◽  
Internal Control ◽  
Financial Management ◽  
Good Governance ◽  
Management Information Systems ◽  
Management Information ◽  
Financial Reports ◽  
Internal Control System

The purpose of this study was to determine the effect of government internal control systems, regional financial management information systems and good governance on the quality of regional financial reports. This research was conducted in Jembrana Regency Government. The number of samples taken was 50 employees using a purposive sampling method. Data collection is done through questionnaires and documentation. The analysis technique used is multiple linear regression. Based on the results of the analysis shows that the government's internal control system, regional financial management information systems and good governance have a positive effect on the quality of regional financial reports in Jembrana Regency. This means that the better the government's internal control system, the regional financial management information system and good governance implemented in regional government, the higher the quality of the regional financial reports produced. Keywords: SPIP; SIMDA; Good governance; Quality of Regional Financial Statements.

scholarly journals MODERASI SISTEM PENGENDALIAN INTERN PEMERINTAH PADA PENGARUH SAKD, SIMDA, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH

2021 ◽  
Vol 15 (1) ◽  
pp. 1-24
Author(s):  
. Anggi ◽  
Yesi Mutia Basri ◽  
. Rofika
Keyword(s):  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Financial Management ◽  
Management Information Systems ◽  
Financial Accounting ◽  
Management Information ◽  
Accounting Systems ◽  
Internal Control System ◽  
The Government

This study aims to examine influence of the application of the Regional Financial Accounting System, the Regional Information Management System and the Competency of Human Resources on the Effectiveness of Regional Financial Management with the Internal Control System of the Government as the Varıabel Moderatıng.  The population in this reserach are all employees who work at OPD Siak Regency, selected using purposive sampling technique. 92 respondents participated in this study . Data analysis techniques used in this study are multiple regression and moderate regression analysis (MRA).. The results of this study conclude: The application of regional financial accounting systems, regional financial management information systems, human resource competence affects the effectiveness of regional financial management. And the Government Internal Control System (SPIP) can moderate the implementation of regional financial accounting systems, regional financial management information systems and not for the competence of human resources on the effectiveness of regional financial management.

scholarly journals DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: STUDI PADA OPD PEMERINTAH KOTA PEKANBARU

2020 ◽  
Vol 1 (2) ◽  
pp. 170-183
Author(s):  
Justika Zebua ◽  
Muhammad Rasuli ◽  
Vera Oktari
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Hypothesis Test ◽  
Department Head ◽  
City Government ◽  
Financial Reports ◽  
Internal Control System

This study aims to explain how Human Resources Competencies, Utilization of Information Technology and The Application of Internal Control System determine of the Quality of Financial Reports of Pekanbaru City. This study uses a quantitative method. The population in this study were 33 OPD in Pekanbaru City Government. The sample determination technique uses a purposive sampling method, where questionnaires distributed to 99 respondents were determined to the Head of Department, Head of Division/Sub-Division/Financial Staff and PPTK of each OPD. The hypothesis test used in this study uses t-Test. The statistical test aids used in this study were the SPSS program ver. 20 for Windows and Ms. Excel 2013. The results show that the Competencies of Human Resources, Utilization of Information Technology and the Application of Internal Control System partially affected the Quality of Local Government Financial Reports

scholarly journals INTERAKSI KOMITMEN ORGANISASI TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2016 ◽  
Vol 7 (2) ◽  
pp. 100-116
Author(s):  
Dina Fitri Septarini ◽  
Frans Papilaya
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Financial Statements ◽  
Financial Reports ◽  
Internal Control System ◽  
The Relationship

Audit BPK for the financial statements 2013 of Merauke district received a qualified opinion. This means that there are other things that should be repaired in the preparation of financial statements. Therefore, this study aimed to determine the effect of the competence of the Human Resources and internal control system to the quality of financial reports of local government, and the moderating influence of organizational commitment on the relationship between HR competencies and internal control system to the quality of financial statements of local government Merauke. This study uses a quantitative approach and the collection of primary data in this study using a survey by questionnaire to respondents selected as the sample. The population in this study is the employees of the finance department at regional work units (SKPD) of Local Government Merauke, totaling 29 SKPD. The sampling technique used is purposive sampling, ie sampling specific criteria. The data analysis technique used to test the effect of independent variables on the dependent variable regression analysis of interaction or Moderated Regression Analysis (MRA) with SPSS 20. The results showed that the Human Resource Competency positive effect on the quality of local government financial statements, Systems the internal control does not affect the quality of local government financial statements, organizational commitment moderates the relationship between human resources competencies to the quality of local government financial statements, and organizational commitment does not moderate the relationship between the internal control system to the quality of local government financial reports.

scholarly journals Revisiting the determinants of local government performance

Accounting ◽  
2021 ◽  
Vol 7 (7) ◽  
pp. 1751-1756 ◽  
Author(s):  
Frida Magda Sumual ◽  
David Paul Elia Saerang ◽  
Herman Karamoy ◽  
Hendra N. Tawas
Keyword(s):  
Control System ◽  
Local Government ◽  
Public Participation ◽  
Internal Control ◽  
Financial Management ◽  
Government Performance ◽  
Public Accountability ◽  
Financial Reports ◽  
Internal Control System

This present study intends to analyze the factors affecting the performance of the local government of North Sulawesi. The population of this study includes the members of the Regional People’s Representative Assembly and the leaders of Regional Apparatus Organizations managing the Regional Revenue and Expenditure Budget (APBD). Those Regional Apparatus Organizations include Education and Culture Office, Health Office, Regional Revenue Service, Tourism Office, Public Works Office, and Auditor Inspectorate of North Sulawesi Province. The sampling technique used is the saturated sampling technique. Data collection techniques employed consist of an interview, documentation study, and questionnaire dissemination. The analysis is conducted using Partial Least Square (PLS). Based on the analysis, we found that public participation has a significant effect on the transparency of financial management; the internal control system has a significant effect on local government performance; the internal control system has a significant effect on public accountability; the internal control system has a significant effect on the quality of financial reports, and public accountability has a significant effect on the performance of local governments. However, public participation has no significant effect on local government performance; public participation has no significant effect on public accountability; public participation has no significant effect on the quality of financial reports; the internal control system has no significant effect on financial management transparency; financial management transparency has no significant effect on local government performance, and the quality of financial reports has no significant effect on local government performance. This study also reveals that public accountability is the mediating variable between the internal control system and local government performance.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN BIREUEN

2021 ◽  
Vol 6 (2) ◽  
pp. 60
Author(s):  
Nilawati Nilawati ◽  
Naz’aina Naz’aina ◽  
Muhammad Haykal
Keyword(s):  
Control System ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Financial Accounting ◽  
Significant Positive Effect ◽  
Financial Reports ◽  
Internal Control System ◽  
Positive Effect

This study is an empirical study that aims to analyze the factors that affect the quality of local government financial reports. The type of data used is primary data by distributing questionnaires to all Regional Apparatus Organizations (OPD) of the Bireuen Regency Government, the subject in this study is the LKPD Preparation Team Kab. Bireuen as many as 24 people, Budget Users and Financial Administration Officers as many as 104 people, and Auditors from Bireuen Regency as many as 22 people. The analytical model used in this study is the Partial Least Squard (PLS) analysis using Warppls 7.0. The results showed that the variable Quality of Human Resources had a positive and significant effect on the quality of local government financial reports, Utilization of Information Technology had a significant positive effect on the Quality of Local Government Financial Reports, Regional Financial Accounting Systems had a significant positive effect on the Quality of Local Government Financial Reports, Internal Control Systems has a significant positive effect on the Quality of Local Government Financial Reports, the Internal Control System is able to strengthen the influence of the Quality of Human Resources on the Quality of Local Government Financial Reports, the Internal Control System is not able to strengthen the influence of the use of information technology on the Quality of Local Government Financial Reports, the Internal Control System is not able to strengthen the the influence of the regional financial accounting system on the Quality of Local Government Financial Reports.

scholarly journals Pengaruh Kualitas Sumber Daya Manusia, Implementasi Sistem Informasi Manajemen Daerah Dan Penerapan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

2020 ◽  
Vol 2 (1) ◽  
pp. 2479-2493
Author(s):  
Meisy Hendri ◽  
Erinos NR
Keyword(s):  
Information Systems ◽  
Local Government ◽  
Human Resources ◽  
Management Information Systems ◽  
Accounting Standards ◽  
Management Information ◽  
Financial Reports ◽  
Government Accounting ◽  
Regional Management

This study aims to empirically pirove the influence of the quality of human resources, the implementation of regional management information systems (SIMDA) and the application of government accounting standards to the quality of local government financial reports. This research is causative research. The population in this study was 39 Regional Organizations (OPD) of West Sumatra Province. The sample in this study used the Total Sampling method. The type of data used in this study is primary data. Data collection techniques using a questionnaire consisting of 3 respondents in each OPD so that the questionnaire distributed was 117 questionaires. The analytical method used is Multiple Regression Analysis using SPSS version 20.00. The results showed: the quality of human resources, implementation of regional management information systems and the application of government accounting standards have a positive effect on the quality of local government financial reports.

scholarly journals KUALITAS LAPORAN KEUANGAN INSTANSI PEMERINTAH

2021 ◽  
Vol 21 (2) ◽  
pp. 227
Author(s):  
Deliza Henny I ◽  
Sondang Dame Rebecka ◽  
Harti Budi Yanti
Keyword(s):  
Control System ◽  
Human Resources ◽  
Human Resource ◽  
Internal Control ◽  
Civil Aviation ◽  
Accounting System ◽  
Financial Reports ◽  
Internal Control System ◽  
Directorate General

<p><em>This study aims to determine the effect of human resource competence, the effects of human resources competency, the implementation of the institution accounting system and the internal control system on the quality of financial statements in the Directorate General Of Civil Aviation. The number of samples used in this study were 185 respondents with the method of determining the sample is the purposive sampling method. Data collection is carried out by distributing questionnaires to financial officers who are in 173 work units under the Directorate General of Civil Aviation. The results of this study indicate that the effect of human resource competence, the effects of human resources competency, the implementation of the institution accounting system and the internal control system have a positive and significant effect on the quality of financial reports.</em></p>

scholarly journals PENGELOLAAN KEUANGAN DESA PADA DESA-DESA DI KABUPATEN KAMPAR

2021 ◽  
Vol 2 (1) ◽  
pp. 12-28
Author(s):  
Daniatul Izzah ◽  
Taufeni Taufik ◽  
Vera Oktari
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Community Participation ◽  
Internal Control ◽  
Financial Management ◽  
Regression Coefficient ◽  
Internal Control System ◽  
The Village

This study aims to determine the effect of community participation, transparency, accountability, quality of human resources, utulization of information technology and the implementation of internal control system on village financial management. This research was conducted in the village of Kampar Regency. The population in this study were village officials who worked at the village office in Kampar District, amounting to 242 villages. This study used purposive sampling. The number of samples in this study were 150 respondents, from each village 5 respondents would be taken with the criteria of the Village Head, Village Secretary, Head of Finance, Section Chief and BPD. The test was carried out using SPSS 25.0 for Windows and Microsoft Excel 2010. The results of this study indicate that: (1) Community participation influences the effectiveness of village financial management with a regression coefficient of 0.000; (2) Transparency influences the effectiveness of village financial management with a regression coefficient of 0.005; (3) Accountability influences the effectiveness of village financial management with a regression coefficient of 0.043; (4) The quality of human resources influences the effectiveness of village financial management with a regression coefficient of 0.011; (5) The use of information technology influences the effectiveness of village financial management with a regression coefficient of 0.003; (6) The application of an internal control system influences the effectiveness of village financial management with a regression coefficient of 0.000.

scholarly journals PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PROVINSI PAPUA

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Erwin Siahaya ◽  
Meinarni Asnawi ◽  
Paulus K. Allo Layuk
Keyword(s):  
Control System ◽  
Local Government ◽  
Human Resources ◽  
Internal Control ◽  
Financial Statements ◽  
Accounting System ◽  
Financial Reports ◽  
Internal Control System ◽  
Positive Effect

The purpose of this study is to examine and analyze the influence of competence of human resources, government internal control system and the application of regional financial accounting system to the quality of local financial statements. The population is a financial administration staff of 49 SKPD, while the sample amounted to 120. Data collection was done by direct survey. Hypothesis testing is empirically tested using Multiple Regression. The results of partial research on the quality of human resources have a positive effect on the quality of financial statements. The government's internal control system has a positive effect on the quality of local government financial reports. Other findings of the local government accounting system have a positive effect on the quality of local government financial reports. While the results simultaneously have a positive and significant effect on the quality of the Government's financial statements. Keywords: Human Resources Competency, Government Internal Control System, Application of Local Financial Accounting System and Quality of Regional Financial Report.

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