1,720,967 research outputs found
SOSIALISASI PENYUSUNAN ANGGARAN PENGADAAN KOLAM IKAN BERBASIS BIOFLOK DI KABUPATEN PESAWARAN PADA PROGRAM PEJUANG MUDA KEMENSOS
Full text linkThe purpose of this community service activity is to increase the understanding of Pesawaran Regency Young Warriors on budgeting according to the 2021 Ministry of Finance input cost standards and to improve the skills of Young Warriors in preparing budgets that are in accordance with the Ministry of Finance input cost standards for 2021. Budgeting training is conducted at the Social Service Pesawaran district, Lampung province. Training on budget preparation to complete project proposals was attended by all Young Fighters in Pesawaran District consisting of 9 students. The nine students came from various universities as follows: Lamung University, Siliwang University, Darmajaya University, and Semarang State University. Based on the results of sending questionnaires before and after the training, it can be concluded that the understanding of the training participants before and after the training has increased. After attending the training the participants have a good understanding of the meaning of the budget and after attending the training the participants are able to prepare a project budget properly and in accordance with the ministry of finance's 2021 entry fee standards
PENGARUH TEKNOLOGI INFORMASI TERHADAP KINERJA INDIVIDUAL: COMPUTER ANXIETY SEBAGAI VARIABEL MODERATING (STUDI PADA BPR KOTA LAMPUNG)
Full text linkThis research is based on the importance of information system technology to the individuals performance, which is moderated with Computer Anxiety. It was used the population Manager of Bank Perkreditan Rakyat (BPR) in Lampung. The infl uence of nformation system technology to the individuals performance was analyzed by using original least square regression, and the infl uence of the moderated variable (Computer Anxiety) to offi cers performance were analyzed by using Moderated Regression Analysis (MRA). The result receives both of the hypothesis
PENGARUH INDEPENDENSI AUDITOR EKSTERNAL DAN KUALITAS AUDIT TERHADAP HASIL NEGOSIASI ANTARA AUDITOR DENGAN MANAJEMEN KLIEN MENGENAI PERMASALAHAAN LAPORAN KEUANGAN (Studi Empiris Terhadap Manajer Perusahaan Manufaktur Yang Terdaftar Di BEJ )
Full text linkThis study examines the impact of external auditor independence and audit quality on auditor-client negotiation outcomes. In this study auditor independence is represented by Non Audit Fee (NAF) and long term job of KAP (DAUTEN) while audit quality is represented by auditor who has client specialization industry (INDISPEC) and public accountant size (BIG4). This research is empirically which used convenience sampling technique in data collection. Data were collected from 56 accounting manager and financial manager in manufacturing company which listed in BEJ. Tobit regression with SPSS version 13.0 is used in data analysis. Results of hypothesis examination indicate that two hypothesis are accepted and two hypothesis are rejected. This research find a significant negative relation between non-audit services and the extent to which the client agreed with the auditor over the financial reporting issues, consistent with non-audit services reducing independence and find the client is more likely to agree with the auditor when the client perceives the auditor to be an industry specialist. This research not find a significant relation between auditor tenure and the degree to which the client agreed with the auditor over the financial reporting issues and not find clients are more likely to agree with Big 4 audit firms.
Penelitian ini bertujuan menguji pengaruh independensi auditor eksternal dan kualitas audit terhadap hasil negosiasi antara auditor dengan manajemen klien mengenai permasalahaan laporan keuangan. Dalam penelitian ini independen auditor diwakili oleh pembayaran jasa selain jasa audit (NAF) dan masa penugasan Kantor Akuntan Publik (DAUTEN). Sedangkan kualitas audit diwakili oleh auditor yang mempunyai keahlian dalam industeri klien (INDISPEC) dan ukuran dari kantor akuntan publik (BIG4). Penelitian ini merupakan penelitian empiris dengan teknik convenience sampling didalam pengumpulan data. Jumlah sampel yang digunakan dalam penelitian ini adalah 56 manajer akuntansi dan keuangan pada perusahaan manufaktur yang terdaftar di BEJ. Data diolah menggunakan program SPSS versi 13.0 dengan analisis menggunakan regresi tobit. Hasil pengujian hipotesis menunjukkan bahwa terdapat dua hipotesis yang diterima dan dua hipotesis ditolak. Menerima hipotesis pertama yang membuktikan tingkat independensi auditor dalam proses negosiasi auditor dengan klien atas penemuan salah saji material dalam laporan keuangan akan menurun saat Jasa Non Audit (NAS) yang disediakan oleh perusahaan klien mengalami peningkatan, menerima hipótesis ketiga bahwa auditor yang memiliki spesialisasi di bidang industri dalam proses negosiasi antara auditor dengan klien atas penemuan bukti salah saji material dalam laporan keuangan cenderung menolak tekanan dari pihak manajemen perusahaan klien dibandingkan auditor yang tidak memiliki spesialisasi di bidang industri. Hasil pengujian juga berhasil menolak hipótesis dua yaitu tingkat independensi auditor dalam proses negosiasi antara auditor dengan klien atas penemuan salah saji material dalam laporan keuangan akan meningkat saat masa penugasan auditor semakin panjang, menolak hipótesis empat bahwa Kantor Akuntan Publik (KAP) yang berafilisasi dengan Big 4 memiliki kecenderungan yang lebih tinggi menolak tekanan dari pihak manajemen perusahaan klien dibandingkan Kantor Akuntan Publik (KAP) yang tidak berafiliasi dengan Big 4 pada saat proses negosiasi antara auditor dengan klien atas penemuan salah saji dalam laporan keuangan
Pengaruh Implementasi Software Akuntansi Terhadap Kinerja Pegawai: Perceived Enjoyment dan Computer Playfulness Sebagai Variabel Moderating
Full text linkThis research is based on the importance of accounting software (SIMDA) implementation to the officer performance, which is moderated with perceived enjoyment and computer playfulness. This research represents the empirical test which used census sampling technics in data collection. The data were collected from 40 officers on Kabupaten Lampung Timur. The influence of accounting software (SIMDA) implementation to the officer performance was analyzed by using original least square regression, and the influence of two moderated variable (perceived enjoyment and computer playfulness.) to offiecer performance were analyzed by using Moderated Regression Analysis (MRA). The analysis result showed that accounting software (SIMDA) implementation variable influenced officer performance significantly. Received second hypothesis that perceived enjoyment and computer playfulness as moderated variable. The result showed indication of the importance of accounting software (SIMDA) implementation to the officer performance in doing management’s functio
THE INFLUENCE OF DEBT DEFAULT, COMPANY SIZE, AND OPINION SHOPPING ON RECEIVING GOING CONCERN OPINIONS
Full text linkThis study aims to examine the effect of debt default, company size and opinion shopping to the acceptance of going concern audit opinion. The population in this study are all of the property, real estate, and building construction companies that are listed on the Indonesia Stock Exchange. The sampling method used in this research was purposive sampling, so 83 company samples were obtained for four years (2019-2022). The data were analyzed using descriptive statistics and logistic regression. The results of this study indicate that: (1) debt default has a positive effect on the acceptance of going concern audit opinion; (2) company size has negative effect on the acceptance of going concern audit opinion; (3) opinion shopping has a positive effect on the acceptance of going concern audit opinion
Analisis Akuntabilitas Pengelolaan Dana Desa
Full text linkThis study aims to determine and analyze the influence of community participation and understanding of village institutions on the accountability of village management. The data used in this study are primary data obtained through observation, interviews, and documents. The data analysis method used is qualitative, with the research results presented in the form of descriptive narratives. The population in this study consists of all village officials in the Village Government of X Subdistrict, Banyumas Regency. The sampling technique used in this study was purposive sampling, with a sample size of 45 respondents consisting of village heads, village secretaries, and village treasurers. The testing method used in this study was multiple linear regression analysis. The results of this study indicate that community participation and the understanding of village officials influence the accountability of village fund management
PARTICIPATORY BUDGETING, BUDGET CONTROL, STANDARD OPERATING PROCEDURE ON DYSFUNCTIONAL BEHAVIOR
Full text linkThis paper aims to investigate the influence of budgetary participation, budget control, and local government standard operating procedures toward dysfunctional behaviour on local government .
The research method used is the population of the local government in Bandar Lampung. Sampling technique using nonprobability or not random with the purposive sampling method.Tool analysis using SPSS. The paper ends with a set of hypotheses requiring further research.
The paper finds that budgetary participation and standard operating procedures simultaneously affect on dysfunctional behaviour of the local government in Bandar Lampung. Budget ontrol measures partially negatively affects the provincial government's dysfunctional behaviour in Bandar Lampung. This paper provides the influence of budgetary participation, budget control, and local government standard operating procedures toward dysfunctional behaviour. It examines dysfunctional behaviour on local government performance in Bandar Lampung, Indonesia.
 
Bahasa Inggris
Full text linkThe purpose of this research was to determine the variables that influence whistleblowing in Java, Indonesia. The elements referred to were those associated with Javanese culture, namely tepo seliro and retribution. The data collecting process included the distribution of questionnaires to 35 workers of the Public Accountant Offices in Java, and the study sample consisted of Javanese accountants. The data collecting method utilized was purposive sampling with criteria established in accordance with the study goals. Meanwhile, SPSS was utilized for data analysis. The findings supported the tested hypothesis that Javanese culture has an effect on whistleblowing activities and that retribution has an effect on whistleblowing acts.
 
THE INFLUENCE OF STANDARD OPERATING PROCEDURES (SOP), IMPLEMENTATION OF ACCRUAL-BASED ACCOUNTING SYSTEMS, ORGANIZATIONAL CITIZEN BEHAVIOR ON THE QUALITY OF FINANCIAL STATEMENTS
Full text linkThis study examines the factors that influence the quality of financial statements. The main objective of this study is to analyze whether the Standard Operating Procedure, the implementation of accrual-based accounting systems and Organization citizen behavior are factors that influence the quality of financial statements.
This type of research uses hypothesis testing, which is research that explains phenomena in the form of relationships between variables. The research sample consisted of the Head of Service / Agency, Treasurer and financial staff at the Regional Work Unit of Lampung province with a total of 97 samples. This study uses Statistical Product and Service Solution (SPSS) analysis version 25.00 with multiple linear regression programs.
The results of the study accept all hypotheses from the three hypotheses proposed. The Standard Operating Procedure (SOP) variable has a positive effect on the quality of financial statements. The implementation of accrual-based accounting systems proved to have a positive effect on the quality of financial statements and the organizational citizen behavior variable proved to have a positive effect on the quality of financial statements
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