1,720,980 research outputs found
The Effect of SISKEUDES Implementation, Village Apparatus Training, and Internal Control System on The Quality of Village Financial Reports
Full text linkThis study aims to determine the effect of SISKEUDES implementation, village apparatus training, and internal control system on the quality of village financial reports in Simeulue Regency, Aceh Province. The population included 138 villages in Simeulue Regency with a census sample of 138 villages. The respondents comprised three people in each village, with a total of 414 respondents. This study performed multiple linear regression using the SPSS (Statistical Package For Social Science) program for data analysis. The results showed that the implementation of SISKEUDES, technical training, and internal control systems show a positive and significant effect on the quality of village financial reports in Simeulue Regency. The implementation of SISKEUDES has positive effects on the quality of village financial reports in Simeulue Regency. The technical training and the internal control system also showed positive effects on the quality of village financial reports in Simeulue Regency. The implication of the finding is expected to be the basis for policymakers to implement SISKEUDES, technical training for village officials, and the implementation of an internal control system. This also becomes a practical guideline for villages to manage their finances
Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Komitmen Organisasi dan Penerapan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Penyusunan Laporan Keuangan
Full text linkThis study aimed to examine the effect of human resources, utilization of information technology, organizational commitment and implementation of internal control system, either simultaneously or partially on the quality of financial reporting on the work unit area of North Aceh district. The population in this study was the financial administration officials SKPD (KDP-SKPD) and the budget (PA), which amounted to 126 people, with details of financial administration of 63 officials and 63 people SKPD Budget Users. The data used was primary data, data collection techniques for distributing a questionnaire consisting of 51 items statement. The analytical method used was multiple linear regression. Simultaneous research results showed that the variable competence of human resources, utilization of information technology, organizational commitment and implementation of internal control systems jointly influence on the quality of financial reporting work unit area of North Aceh district. The results showed that the variable partial competence of human resources, utilization of information technology, organizational commitment and implementation of internal control systems is partially affected the quality of the financial reporting work unit area of North Aceh district.KEYWORDS : Human resources, information technology, organizational commitment, internalcontrols and the quality of the preparation of financial statement
Analisis Kualitas Informasi Pelaporan Keuangan pada Satuan Kerja Kantor Wilayah Kementerian Agama Provinsi Aceh
Full text linkDemands for greater public accountability for the implementation implications for public sector management to provide information to the public, one of which is the accounting information in the form of financial statements. Criteria and elements forming the information that makes the quality of information in the financial statements of the government must be known at each business unit. This study aimed to analyze the quality of financial reporting information at the working unit of the Regional Office of Religious Affairs of Aceh province. The population in this study is the entire work unit office in the Ministry of Religion of Aceh totaling 103 work units. The results showed the presence of the competence of human resources and the implementation of internal controls and the implementation of accrual accounting is applied properly will make the quality of financial reporting information at the working unit at the Regional Office of the Ministry of Religion of Aceh increasingly meet the standards.KEYWORDS : human resource competencies, internal controls, accrualbased accounting and the quality of financial reporting informatio
AKUNTABILITAS KINERJA INSTANSI PEMERINTAH
Full text linkThis research aims to study was done in order to test : ( 1 ) the effect of the application areas of financial accounting , financial reporting quality control , and budget goal clarity on accountability Aceh government performance , ( 2 ) the effect of the application of financial accounting performance accountability of government to the regions of Aceh , ( 3 ) the effect on the financial statements of the quality control performance accountability Aceh government , ( 4 ) the influence of budget goal clarity on government performance accountability Aceh .The population in this study were all officials involved in financial processes, reporting and budget consisting of the Head of Division (Head ) and Reporting Program, Head of Section ( Kasi ) monitoring , evaluation and reporting , and the Head of Sub- section ( Kasubbag ) finances . The selection is done by using the population census methods, namely the method of election of the population used to examine all the elements that exist in the target area or researchThe results showed that the application of the area of financial accounting, financial reporting quality control , and clarity of the budget targets simultaneously affect the performance accountability of government agencies in Aceh . The application areas of financial accounting effect on performance accountability Aceh government agencies. Oversight of financial reporting quality effect on performance accountability of government agencies in Aceh . Budget goal clarity does not affect the performance accountability of government agencies in Aceh .Kata Kunci : Application of Regional Financial Accounting, Control of financial statement quality, Budget target Clarity , Performance Accountabilit
Pengaruh Belanja Modal terhadap Pendapatan Asli Daerah dan Dampaknya Pada Kinerja Keuangan Pemerintah Daerah (Studi Empiris Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Aceh)
Full text linkThe research aims to analyze the influence of Capital Expenditure on the original income and its impact on Local Government Financial Performance This research refers to a previous researchs conducted by Fajar Nugroho (2012). Objects of this research are the entire district and city in Aceh province. The research was carried out by the method of documentation. The data used are secondary data, which comes from the realization of the Budget Report Revenue and Expenditure of the district and the city in Aceh province from 2009 until 2012. The results of this study indicate that the Capital Expenditures negatively affect of the region's financial performance directly, whereas indirect positive effect on Capital Spending Growth through Revenue Financial Performance as an intervening variable region. The results of this study indicate that the capital expenditureeffect on the Local original income, Local original income effect on financial performance, capital expenditures does not affect on the financial performance directly, while indirectly capital expenditureeffect on financial performance through local original income
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEHNOLOGI INFORMASI DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH
Full text linkThis purpose of this research was to examine the effect of human resource capacity, utilization of information technology and accounting internal control toward financial reporting of local governments. The population in this study are all SKPA (Aceh Devices Unit) in Nanggroe Aceh Darussalam which amounts to 37 agencies. The data used are primary data, which derives directly from research subjects in the form of the perception of respondents with a list of how to distribute the statement in the form of questionnaires to 111 respondents.The results show that simultaneously, the capacity of human resources, utilization of information technology and accounting internal controls affect the reliability of financial reporting of local government. Partially, each independent variable influence the reliability of financial reporting of local government. Keyword: human resources, information technology, internal controls, reliability of financial reporting
ANALISIS SERAPAN ANGGARAN BELANJA PEMERINTAH KABUPATEN ACEH TENGAH
Full text linkLocal governments have an important role in optimizing local financial management to improve public services to the public. One of the most common financial management issues is the absorption of budget in District Revenue and Expenditure Budgets (APBK) at the end of budget year is often below target or lower than its budget. This will result in the loss of spending benefits because the allocated funds cannot be fully utilized, which means there is iddle money. This study aims to analyze the absorption of budget of the Aceh Tengah District Government based on the type of expenditure, function and its organization. The secondary data obtained from the Qanun of about the Responsibility and its Implementation of APBK Aceh Tengah for the years 2012-2015 . The results showed that the budget absorption based on the type of expenditure, function and organization fluctuated every year. The average budget absorption from 2012 to 2015 is based on the type of expenditure of 87.03%, the average absorption of expenditure by function of 93.32%, and the average uptake of expenditure by the organization of 94.44%.Pemerintah daerah memiliki peran penting dalam mengoptimalkan pengelolaan keuangan daerah untuk meningkatkan pelayanan publik kepada masyarakat. Salah satu masalah pengelolaan keuangan yang sering ditemui adalah serapan anggaran belanja daerah pada APBK diakhir tahun anggaran seringkali berada dibawah target atau lebih rendah dibandingkan dengan anggarannya. Hal ini akan mengakibatkan hilangnya manfaat belanja karena dana yang dialokasikan ternyata tidak semuanya dapat dimanfaatkan, yang artinya terjadi iddle money. Penelitian ini bertujuan untuk menganalisis serapan anggaran belanja Pemerintah Kabupaten Aceh Tengah berdasarkan jenis belanja, berdasarkan fungsi dan berdasarkan organisasi. Data yang dianalisis terdiri dari data sekunder yang diperoleh dari qanun APBK Aceh Tengah tahun 2012-2015. Hasil penelitian menunjukkan bahwa serapan anggaran belanja bedasarkan jenis belanja, fungsi dan organisasi berfluktuatif setiap tahunnya. Rata-rata serapan anggaran dari tahun 2012 sampai dengan 2015 berdasarkan jenis belanja sebesar 87,03%, rata-rata serapan belanja berdasarkan fungsi sebesar 93,32%, dan rata-rata serapan belanja berdasarkan organisasi sebesar 94,44%.Keywords: budget absorpsion, expenditure type, expenditure function, organization
KOMPETENSI, MORALITAS DAN SISTEM WHISTLEBLOWING DALAM PENCEGAHAN FRAUD: STUDI EMPIRIS PADA ORGANISASI PEMERINTAHAN INDONESIA
Full text linkThis study aims to investigate whether apparatus competence, whistleblowing system, and morality play a role in influencing fraud prevention. It is also intended to prove whether whistleblowing system has a mediating effect on the relationship among apparatus competence, morality and fraud prevention. The research subjects comprise of civil servants of Government Institutions of Central/Provinces/Regencies/Cities in Indonesia. The hypotheses were tested on 201 respondents who were selected using convenience sampling method. The data were collected using survey questionnaires sent via online using Google Form from January to February 2021. The data were analyzed using Structural Equation Modeling - Partial Least Square (SEM-PLS).
The results of this study showed that whistleblowing system and morality influenced fraud prevention. Nevertheless, it appeared that apparatus competence did not influence fraud prevention. This study also proves that whistleblowing system has a mediating effect on the relationship among apparatus competence, morality and fraud prevention.
Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi aparatur, sistem whistleblowing, dan moralitas terhadap pencegahan fraud dengan peran mediasi sistem whistleblowing. Responden penelitian terdiri 201 Aparatur Sipil Negara (ASN) pada pemerintahan Pusat/Provinsi/Kabupaten/Kota di Indonesia. Pengumpulan data dilakukan dengan menggunakan kuesioner Google Form yang disebarkan secara online. Data dianalisis dengan menggunakan SEM-PLS (Structural Equation Modeling - Partial Least Square).
Hasil penelitian menunjukkan bahwa sistem whistleblowing dan moralitas berpengaruh terhadap pencegahan fraud sedangkan kompetensi aparatur tidak memiliki pengaruh terhadap pencegahan fraud. Hasil pengujian juga menyatakan bahwa sistem whistleblowing memiliki efek mediasi terhadap masing-masing hubungan antara kompetensi aparatur dan moralitas dengan pencegahan fraud. Implikasi penelitian ini dapat dijadikan dasar pada kebijakan manajerial terhadap sistem whistleblowing yang perlu dikembangkan dalam organisasi
PENGARUH CAPACITY BUILDING PADA PEMAHAMAN PRINSIP GOOD GOVERNANCE DALAM MENINGKATKAN KINERJA APARATUR
Full text linkThe purpose of this research was to analyze the impact of capacity building, government staffs’performance and the application of good governance toward local state financial management effectivity at Kabupaten Bireuen. Responden of the research were Local State Financial Officers (PPK), Budget Staffs (PA), Budget Allocation Staffs (KPA) and Treasurees at 24 Local State Government Units (SKPK) Kabupaten Bireuen. Data collected in this research processed using LISREL (Linear
Structural RELationship) 8.7 software and Structural Equation Modelling (SEM) were used to analyzed the information needed from the data.The result of the research indicated both simultaniously and partially capacity building affected the understanding of good governance principles, government
staffs’performance and the application of good governance local state financial effectivity at Kabupaten Bireuen. The result were also indicated that partially capacity building unaffected the financial effectivity
Pengaruh Partisipasi Masyarakat, Transparansi Kebijakan Publik dan Pengetahuan Anggota Dewan terhadap Pengawasan Anggaran Pendapatan Belanja Daerah (Studi Empiris di Kabupaten Bener Meriah)
Full text linkThe purpose of this study was to provide empirical evidence about the public participation, transparency of public Policy, and councils knowledge for the budget on financial oversight. The population in this research were members of the council who work in the DPRK Bener Meriah regency. The study population were 25 legislators of Bener Meriah from all commission. The research data was obtained from questionnaires. The data analysis method used was multiple linear regression analysis, where public participation, transparency of public and councils knowledge of the budget control as independent variable, while distrik revenue budget oversight as dependent variable. The results of this study indicated that the public participation, transparency of public, and knowledge council of the budget had effect on local budget oversight.KEYWORDS : Participation, Transparency, Knowledge Council of the Budget, Financial Oversight Area
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