1,004,466 research outputs found

    Pengaruh Sistem Pengendalian Intern, Sistem Informasi Akuntansi, dan Kompetensi Pejabat Penatausahaan Keuangan terhadap Nilai Informasi Pelaporan Keuangan Daerah (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hilir)

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    This study aim was finding out the effect of the internal control system, the accounting information system and the financial administration officials competence on the value of local financial reporting information at Regional Working Unit Rokan Hilir regency. The respondents were head of finance sectionand expenditure treasurer. The sample was determined by purposive sampling technique. Total of respondents in this research are 66 of respondents. The data of this research used was primary data. The method of data collection was questionnaire. The technique of data analysis was multiregression analysis using SPSS version 20.00. The result showed that the internal control system, accounting information system, and the financial administration officialcompetence an effect on the value of local financial reporting information. The coefficient of determination showed the internal control system, accounting information system, and the financial administration official competence an effecton the value of local financial reporting information amounted to 51,8% and the remaining 48,2% an effected by other variables that's not included in this study as the information technology, etc

    Pengaruh Kompetensi Aparatur Pengelola Dana Desa, Sistem Pengendalian Internal, Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Pada Desa Yang Berada Di Kabupaten Tasikmalaya)

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    The purpose of this analysis was to determine the influence of the competency of village fund management officers,  internal control procedures were working to manage monetary resources in small communities, and the incorporation of IT contributes to making village financial administration accountable. This study used a non-probability sampling strategy, namely in all village apparatus in Tasikmalaya Regency, West Java, a total of 351 villages. Multiple linear regression was performed statistically using SPSS version 25. Discussion of these findings data reveals that the responsibility for managing village funds in Tasikmalaya Regency is expected to increase dramatically in 2022, influenced by the competency of village fund management officers, internan control system, and IT utilization

    Studi Atas Penentuan Ruang Lingkup Pengujian Substantif Berdasarkan Evaluasi Pengendalian Umum dan Aplikasi (Kasus Siklus Penjualan Voucher Telepon pada CV S)

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    The purpose of this study is to determine the scope of substantive test in order to audit sales cycle. With using descriptive analytical method, this research come up to conclusion that the company has implemented a satisfied general control and application control. The company has applied all components that will increase control in sales cycle by using software accurate version 3, such as keeping up IT administration, developing system, segregation of IT function, secure control for safeguarding assets and on line, backup procedure. For application control, the company has applied control like validation test for input such as field check, sign check, size check,completeness check and prenumbered document has used in sales cycle. Especially for sales oreder, the cashier have to sign three copies to reach good control. Substantive test of transaction determined by the result of evaluation of General controls and application controls that resulted in satistfying controls, so then audit nature can use test of control, audit timing is interim, and the evidence extent will be smaller as possibl

    Feasibility and safety of mass drug coadministration with azithromycin and ivermectin for the control of neglected tropical diseases: a single-arm intervention trial.

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    BACKGROUND: Mass drug administration has made a major contribution to the public health control of several important neglected tropical diseases. For settings with more than one endemic disease, combined mass drug administration has potential practical advantages compared with separate programmes but needs confirmation of feasibility and safety. We undertook a study of mass drug administration in the Solomon Islands for trachoma and scabies control using ivermectin and azithromycin, key drugs in the control of neglected tropical diseases worldwide. METHODS: The entire population of Choiseul province, Solomon Islands, was eligible to participate. An azithromycin-based mass drug administration regimen was offered in line with standard recommendations for trachoma elimination (oral azithromycin or topical tetracycline). An ivermectin-based mass drug administration regimen was offered at the same time (oral ivermectin or topical permethrin), with a further dose 7-14 days later, using a modified version of a regimen demonstrated to be effective for scabies control. All participants underwent safety assessments 7-14 days later. Participants in ten randomly selected sentinel villages underwent a more detailed safety assessment. Routine health system reports of hospital or clinic admissions and deaths were also obtained to compare health outcomes in the 12 month period before and after the mass drug administration. FINDINGS: The study enrolled 26 188 participants, 99·3% of the estimated resident population as determined at the 2009 census. Of those enrolled, 25 717 (98·2%) received the trachoma regimen and 25 819 (98·6%) received the first dose of the scabies regimen between Sept 1, and Oct 2, 2015. A second dose of the scabies regimen was received by 21 931 (83·7%) of participants. Adverse events, all mild and transient, were recorded in 571 (2·6%) of the entire study population and 58 (4·1%) of participants in the ten sentinel villages. In the 12 months before and after the mass drug administration the numbers of hospital admissions (1530 vs 1602) and deaths (73 vs 83) were similar. In the month after the mass drug administration, 84 individuals were admitted to hospital and two died, compared with a monthly median of 116 admissions (IQR 106-159) and six deaths (IQR 4-7) in the 12 months before and after the mass drug administration. INTERPRETATION: In the largest trial so far involving coadministration of regimens based on ivermectin and azithromycin, the combination was safe and feasible in a population of more than 26 000 people. Coadministration of mass drug administration based on these two drugs opens up new potential for the control of neglected tropical diseases. FUNDING: International Trachoma Initiative, Murdoch Children's Research Institute, Scobie and Claire Mackinnon Trust, Wellcome Trust

    Erosion Expert System for Environmental Impact Assessment

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    Soil Erosion is one of the most important natural resources management problems in the world. It is a primary source of sediment that pollutes streams and fills reservoirs. Development especially in hilly terrain will significantly increase this process and cause adverse impact to the local and regional environment. The main purpose of the Erosion Expert System (EES) being developed was to help EIA consultants in preparing the Erosion part of EIA reports besides providing relevant information on erosion. Computer programs developed can help in information retrieval and decision support when dealing with erosion control. The rule-bases of the system was developed using CLIPS version 6.04, an Expert System Shell which was designed by NASA (National Aeronautics and Space Administration). The Graphic User Interface (GUI) for the system was designed by using Visual Basic 5. Results show that Knowledge-based system would be useful especially if the domain knowledge is systematic. The advantage of Knowledge-based system is that it leads to a greater degree of unification in preparing EIA reports but it should be used only as an alternative source of knowledge since human specialist would be a preferred approach in environmental planning

    Spectral Analysis of Forecast Error Investigated with an Observing System Simulation Experiment

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    The spectra of analysis and forecast error are examined using the observing system simulation experiment (OSSE) framework developed at the National Aeronautics and Space Administration Global Modeling and Assimilation Office (NASAGMAO). A global numerical weather prediction model, the Global Earth Observing System version 5 (GEOS-5) with Gridpoint Statistical Interpolation (GSI) data assimilation, is cycled for two months with once-daily forecasts to 336 hours to generate a control case. Verification of forecast errors using the Nature Run as truth is compared with verification of forecast errors using self-analysis; significant underestimation of forecast errors is seen using self-analysis verification for up to 48 hours. Likewise, self analysis verification significantly overestimates the error growth rates of the early forecast, as well as mischaracterizing the spatial scales at which the strongest growth occurs. The Nature Run-verified error variances exhibit a complicated progression of growth, particularly for low wave number errors. In a second experiment, cycling of the model and data assimilation over the same period is repeated, but using synthetic observations with different explicitly added observation errors having the same error variances as the control experiment, thus creating a different realization of the control. The forecast errors of the two experiments become more correlated during the early forecast period, with correlations increasing for up to 72 hours before beginning to decrease

    PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN PELAPORAN KEUANGAN PEMERINTAHAN DESA DI KABUPATEN KLATEN

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    The purpose of this study to examine the effect implementation of the influence of human resource quality, exploiting of information technology, and internal control system for reliability of the Government Financial Reporting Countability village in Klaten district. This research is causative research. The population in this study is the village in Klaten district government, especially government Manisrenggo village in the district and every village government was represented by seven people that the village head and village as respondents. Data collection is done directly by using a questionnaire. While the tools of analysis used was multiple regression with SPSS program version 16.0. The results show that the variable human resource quality and internal control system have influence to reliability of financial reporting in the Klaten district of the village administration, while exploiting of information technology has no influence to reliability of financial reporting in the Klaten district of the village administration   Keywords: Reliability of Financial Reporting, Human Resource Quality, Exploiting of Information Technology, and Internal Control SystemThe purpose of this study to examine the effect implementation of the influence of human resource quality, exploiting of information technology, and internal control system for reliability of the Government Financial Reporting Countability village in Klaten district. This research is causative research. The population in this study is the village in Klaten district government, especially government Manisrenggo village in the district and every village government was represented by seven people that the village head and village as respondents. Data collection is done directly by using a questionnaire. While the tools of analysis used was multiple regression with SPSS program version 16.0. The results show that the variable human resource quality and internal control system have influence to reliability of financial reporting in the Klaten district of the village administration, while exploiting of information technology has no influence to reliability of financial reporting in the Klaten district of the village administration   Keywords: Reliability of Financial Reporting, Human Resource Quality, Exploiting of Information Technology, and Internal Control Syste

    Pengaruh Kompetensi Pejabat Penatausahaan Keuangan, Sistem Pengendalian Intern Pemerintah, Pengawasan Keuangan Daerah, Sikd dan Kualitas Sdmterhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah Kota Dumai

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    This study aimed to analyze the effect of the competence of the financial administration officials, the internal control system, the local finance supervision, regional financial information system and the quality of human resources to the value of the local government financial reporting information in Dumai. The technique used is purposive sampling. Respondents in this study is the Sub Division of Finance and Financial Staff. The sample used in this study were 66 respondents. Statistical methods are used to test hypothesis of the research is the analysis of multiple linier regression using the software spss version 22.0.The result of this study indicate that the variable areFinancial Administration Official Competence affect the value of the local government financial reporting information with a regression coefficient of 0.154 and 0.024 significant (alpha <0.05), internal control system of government influence on the value of the local government financial reporting information with a regression coefficient of 0.317 and 0.004 significant (alpha <0.05), the area of financial supervision affect the value of the local government financial reporting information with a regression coefficient of 0.599 and 0.001 significant (alpha <0.05), financial information systems area affect the value of government financial reporting information area with a regression coefficient of 0.221 and 0.046 significant (alpha <0.05), quality of human resources affect the value of the local government financial reporting information with a regression coefficient of 0.272 and 0.035 significant (alpha <0.05). The result of the coefficient of determination (R2) of 0.680 means that the contribution of independent variable influence to variable by 68% and the remaining 32% are influenced by other variables

    Design and Development of a Reconfigurable Testing System for Biomechanical and Orthopedic Experimental Research

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    The goal of this work was to develop a versatile mechanical testing load frame and control system that incorporates hardware and software components that can be readily reconfigured to meet the unique needs of a wide variety of orthopedic testing applications. The technical requirements of the system included a maximum axial loading capacity of at least 2000lbf and a maximum torsional loading capacity of at least 250 in-lbf. The system was physically designed using Solidworks, including the load frame and selected actuators, before being fabricated and assembled. Custom software for the system was developed using LabVIEW, and consists of three primary sections: the control system loop, data recording, and the user interface. The control system loop is structured as a finite state machine (FSM) to allow for easier troubleshooting as well as expansion of control types. The data recording consist of two separate loops, one of which operates deterministically to store data in a clustered real time first in first out (RTFIFO) variable while the second records this collected data to a text file on the cRIO system. The user interface allows the operator to change the system control type such as position or load, create a file for data recording, and displays information about the system during operation. The user interface also includes various safety checks to prevent the user from damaging the system. The system’s final cost came out to approximately $47,023 including a safety screen, custom fixturing for upcoming Biomechanical Environments Laboratories (BMEL) projects, and an estimation for work hours. The system is being prepared for used in an Food and Drug Administration (FDA) Good Laboratory Practice (GLP) regulated study and will be validated as required for the study. A user’s manual was created for the system including information concerning assembly for a linear and torsional loading scenario, operation of the current software version, and steps for adding and changing sensors in the system

    Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada OPD Kabupaten Gunungkidul)

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    This study aims to examine the effect of competency of human resources, utilization of information technology, government internal control system, and regional financial accounting system on the information quality of local government financial statement.Data was collected by distributing questionnaires to 28 regional government organization of Gunungkidul Regency. Sampling using a Purposive Sampling technique with criteria is employees who work in the accounting or financial administration with respondents are 72 people. Data were analyzed using SPSS program version 16 and hypothesis testing using multiple linear regression analysis.The results showed that partially, human resource competency, utilization of information technology and government internal control system did not affect the information quality of local government financial statement, while the regional financial accounting system affected the information quality of local government financial statement. Simultaneously, HR competency, utilization of IT, government internal control system, and regional financial accounting system affect the information quality of local government financial statement.Keywords: information quality of local government financial statement, human resource competency, utilization of IT, government internal control system, and regional financial accounting system
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