PENGARUH KOMPETENSI ANGGOTA DPRD DAN APARATUR PEMERINTAH DAERAH, PELAKSANAAN SISTEM INFORMASI AKUNTANSI, PENGANGGARAN SERTA KUALITAS INFORMASI KEUANGAN TERHADAP PRINSIP-PRINSIP TATA KELOLA PEMERINTAH DAERAH YANG BAIK: SURVEY PADA KABUPATEN/KOTA DI JAWA BA

Penelitian ini bertujuan untuk menguji Pengaruh Kompetensi Anggota DPRD, Kompetensi Aparatur Pemda, Pelaksanaan Sistem Informasi Akuntansi, Penganggaran, dan Kualitas Informasi Akuntansi Terhadap Prinsip-Prinsip Tata Kelola Pemda yang Baik. Metode penelitian yang digunakan adalah descriptive dan explanatory survey terhadap 25 kabupaten/kota di Jawa Barat. Pengumpulan data dilakukan dengan teknik survey menggunakan instrument kuesioner. Dilengkapi dengan teknik observasi. Dilaksanakan sejak bulan September 2003 sampai dengan bulan Agustus 2004. Metode analisis menggunakan Path Analysis. Kesimpulan penelitian ini adalah Kompetensi Anggota DPRD, Kompetensi Aparatur Pemda, Pelaksanaan Sistem Informasi Akuntansi, Penganggaran, dan Kualitas Informasi Akuntansi berpengaruh terhadap Prinsip-Prinsip Tata Kelola Pemda yang Baik

Predicting SME’s Intention to Adopt Accounting Software for Financial Reporting in Medan City, Indonesia

According to North Sumatera University’s research in 2006, the main component in SME’s equity is owner’s equity. It’s showed that the SME operate their business with internal equity which is come from the owner’s equity. This fact will influence the development of Indonesian’s SME because most of the Indonesian’s SME have limited equity. Then, the Indonesian’s Government released so many programs to push the SME to access external funds. But, most of the Indonesian’s SME are bankable. The main reason for this condition is the incapability to produce financial statement. This research proposed an idea to create accounting software that is acceptable for SME. For that, a study to predict the intention to adopt this kind of software is urgently needed. This study aims to predict SME’s intention to adopt accounting software to prepare financial statement in Medan City, Indonesia, using UTAUT Model. Keywords: SME, intention, accounting softwar

INVESTASI DAERAH DAN E-GOVERNMENT SERTA IMPLIKASINYA TERHADAP KEMANDIRIAN DAERAH

Regional independence is still homework for most local governments, as can be seen from small contributions of most local governments. This study aims to examine empirically the effect of regional investment and e-government on regional independence with samples of 33 provinces in Indonesia in 2019. Regional investment is measured by the amount of long-term investment in the balance sheet, while e-government is measured by the results of the SPBE evaluation. Data processing is using IBM SPSS 26 software with multiple regression analysis methods with qualified requirements in the classical assumption test. Based on the calculation of regional investment, there is a significance value of 0.015. The value is <0.05 so it can be concluded that regional investment has significant effects on regional independency. These results can also be interpreted that funds which are invested by local governments to local companies can contribute in increasing the local income. However, different results were obtained by the e-government variable which produced a significant value of 0.080 and the value is > 0.05, so it can be concluded that e-government has no significant effect on regional independency. These results of study are expected to provide recommendations to local governments to invest continuously in regional companies, especially to those that are productive in generating profits, fixing and improving the electronic-based public services, especially concerning in increasing local income as an important element in regional independence

INVESTASI DAERAH DAN E-GOVERNMENT SERTA IMPLIKASINYA TERHADAP KEMANDIRIAN DAERAH

Regional independence is still homework for most local governments, as can be seen from small contributions of most local governments. This study aims to examine empirically the effect of regional investment and e-government on regional independence with samples of 33 provinces in Indonesia in 2019. Regional investment is measured by the amount of long-term investment in the balance sheet, while e-government is measured by the results of the SPBE evaluation. Data processing is using IBM SPSS 26 software with multiple regression analysis methods with qualified requirements in the classical assumption test. Based on the calculation of regional investment, there is a significance value of 0.015. The value is <0.05 so it can be concluded that regional investment has significant effects on regional independency. These results can also be interpreted that funds which are invested by local governments to local companies can contribute in increasing the local income. However, different results were obtained by the e-government variable which produced a significant value of 0.080 and the value is > 0.05, so it can be concluded that e-government has no significant effect on regional independency. These results of study are expected to provide recommendations to local governments to invest continuously in regional companies, especially to those that are productive in generating profits, fixing and improving the electronic-based public services, especially concerning in increasing local income as an important element in regional independence

Does Quality of Financial Statement Affected by Internal Control System and Internal Audit?

The purpose of this study  to examine and analyze the influence internal control systems and internal audit to financial statement quality of local government. Usefulness of research as input for local government to improve implementation internal control, effectiveness of the internal audit function and improve quality of financial reports. Data conducted by taking 66 local government unit tool of the 15 districts and city in Indonesia. Analysis data  study using path analysis. The conclusion is internal control system and internal audit partially and simultaneously have positive effect on the quality of financial statements. Keywords: internal control systems, internal audit function, financial statement quality JEL Classifications: G2, M

Supply Chain Quality Accounting Information Systems with Business Strategy Effective in Bumn Bandung Indonesia

Purpose study aims to determine Supply Chain Quality of Accounting Information Systems, with Business Strategy at BUMN in Bandung Indonesia. The function accounting information system is to provide information important to reduce uncertainty, support decisions, and encourage better, scheduling, and job control. An important business strategy in the implementation of an effective information system. This study uses descriptive methods and types of research that are verification. The type of data which is the primary using primary data uses an interval scale for measurement. Validity and reliability tests were carried out on the collected questionnaires, then ordinal-scale data in interval then using MSI (interval measurement). Data analysis was performed using SPSS. The Supply Chain Quality Accounting Information System at BUMN is not good, there is no fast and Quality of accounting information systems with business strategies effective. The accounting information system is not yet fully qualified

ANALISIS HAMBATAN KUALITAS SISTEM INFORMASI AKUNTANSI PERBANKAN DI ERA INDUSTRI 4.0

The fourth Industrial Revolution significantly changed banking products and services. The bank needs relevant and quality accounting information to support them in providing products and services to customers. The required accounting information is generated from an accounting information system owned by each bank. The purpose of this research is to determine how much the independent variables can influence the successful implementation of the accounting information system in banking. There are three independent variables analyzed, namely personality characteristics, organizational structure and quality of business processes. The results of this study are expected to be useful for banks in implementing strategies when managing the quality of accounting information systems that will produce quality accounting information. The type of data used in this study is primary data obtained through distributing questionnaires to 46 banking companies in Indonesia. Verification analysis was performed using the SEM-PLS test tool. The results showed that problems in the quality of accounting information were caused by the application of accounting information systems that were not maximally integrated. Furthermore, it was found that the application of accounting information systems in banking organizations must be able to accommodate personality characteristics, organizational structure and quality of business processes

akuntansi pemerintahan: implementasi akuntansi keuangan pemerintah daerah

xxxii, 222 hlm.: 25 c

Akuntansi pemerintahan : implementasi akuntansi keuangan pemerintah daerah/ Afiah

xvii, 222 hal.: ill, tab.; 25 cm

Akuntansi Pemerintahan : implementasi akuntansi keuangan pemerintah daerah

xxxiv, 222 hlm.; 25 x 18.5 c