PENGARUH EFEKTIVITAS PENERAPAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

This research has purposes to know how the impact of the effectiveness of the technology information application to the quality of financial report in the regency area governance. This methods used into this research is verification descriptive. The data collected by spreading questioners that use semantic defferensial scale on its scoring. To assess the impact of effectiveness of the application of information technology (X) to the quality of financial report (Y), then used simple linear regression. Where as to know how much the impact that is given to the variable of independence, then use coefficient of determination. The result of the analysis shows that the applied of effectiveness information technology has positive impact to the quality of financial report in regency governance. Effectiveness of the application of information technology give impact 53,0% to the quality of financial report of the official regency governance, the agency and office in the environment of Sukabumi regency. While the rest 47,0% is the impact of another factors outside effectiveness of the application of information technology

The Effect of Total Quality Management Application on Internal Audit Function and Its Impact on the Financial Reporting Quality (A Survey on the Bandung Municipal Government, West Java Province)

This study is aimed to determine the effect of Total Quality Management (TQM), which consists of Customer Focused, Continuous Improvement and Employee Empowerment, as well as the Internal Audit Function on the Financial Reporting Quality on SKPD (Regional Working Units) that have obtained ISO 9001:2008 certification in Bandung Municipal Government. Data were collected using a questionnaire instrument distributed to the relevant head of SKPD. The study was conducted by an explanatory research method. The collected data were tested for validity and reliability. The analytical method used was path analysis. Based on findings, it is found that Total Quality Management, which consists of Customer Focused, Continuous Improvement and Employee Empowerment, simultaneously affect the Internal Audit Function. The effect of each variable is significant between: (a) Customer Focused on Internal Audit Function; (b) Continuous Improvement on the Internal Audit Function, and (c) Employee Empowerment on Internal Audit Function. Furthermore, it is also found that Total Quality Management and the Internal Audit function directly and indirectly affect the Financial Reporting Quality. The effect of each variable is significant between: (a) Customer Focused Internal through Audit Function affects the Quality Financial Reporting, (b) Continuous Improvement through the Internal Audit Function affects the Financial Reporting Quality, (c) Employee Empowerment through Internal Audit function affects the Financial Reporting Quality, and (d) Internal Audit function directly affects the Quality Financial Reporting. Keywords: Total Quality Management (TQM), Customer Focused, Continues Improvement, Employee Empowerment, Internal Audit Function, Financial Reporting Qualit

PENGARUH KOMERSIALISASI BIAYA RAWAT INAP PASIEN TERHADAP KINERJA RUMAH SAKIT

PENGARUH KOMERSIALISASI BIAYA RAWAT INAP PASIEN TERHADAP KINERJA RUMAH SAKI

ANALISIS PENERAPAN COST REDUCTION DALAM PENINGKATAN LABA

This research purpose to know how application of Cost Reduction within increase profit PD. Bank Perkreditan Rakyat in West Java based on one of Cost Reductiontools is Fixed Cost Analysis. This research method used  descriptive quantitative. The sampling technique using non-probability sampling with purposive sampling approach with criteria (1) PD BPR in West Java publishes financial report in Bank Indonesia for three years; (2) PD BPR good categorized according to the ratio of capital adequate ratio (CAR); (3) PD BPR has positive ratio return on asset (ROA); (4) PD BPR with total assets of more than the average total assets PD BPR in West Java. The results showed that the average value of fixed cost ratio from year to year has decline, it's inversely with the value of earnings from year to year increase. It shows that the efficiency carried out use fixed cost aset affect to profitability. The proportion of lower fixed cost give opportunities for PD BPR to reach more income than expenditure variable, while result the breakeven analysis showed absence of effective implementation of cost reduction in the interest sector BPR was indicated by the absence of a link between the growth rate of the increase in profit spread

ANALISIS PERHITUNGAN TARIF BIAYA PENYELENGGARAAN PENDIDIKAN DAN IMPLIKASINYA TERHADAP PENDAPATAN SPP SEKOLAH

School is one form of educational services business which was originally only a social institution, but currently a business institution that participate in seeking profit. With the various tuition fees in school, the determination of tuition fees should be accurate because of the effect on school revenues. So it takes a method of tariff determination that can overcome the problem, namely Activity Costing System.The purpose of this research is to know the determination of tariff of education cost using Activitty Costing System method, difference between tariff cost determination of education using traditional method and ACS method, to know the effect of costing tariff determination using traditional method to school fee income and to know the effect of determination Tariff of educational cost using ACS method to school fee income.This study uses sample data on the calculation of unit cost of new school year education services, and the costs that became the basis of tariff determination in 2010 to determine the tariff of SPP in 2011. Hypothesis testing of this study was conducted by using two sample t-test, coefficient Correlation and coefficient of determination.Result of research indicate that tariff determination using traditional method and ACS seen some difference difference between two tariff, but if used statistical approach hence both tariff have no significant difference. Based on the value of the correlation coefficient between the influence of the tariff of the traditional method SPP with the income of school fees obtained by 0.884 with a positive direction and coefisein determination sebsear 78.2%. Based on the value of the correlation coefficient between the influence of the tariff rate of SPP ACS method with the income of school fees obtained by 0.873 with a positive direction and coefisein determination sebsear 76.2%. With these results both tariffs equally affect the income SP

ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS KE SEKOLAH DENGAN MENGGUNAKAN METODE SYSTEM DEVELOPMENT LIFE CYCLE (SDLC)

ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS KE SEKOLAH DENGAN MENGGUNAKAN METODE SYSTEM DEVELOPMENT LIFE CYCLE (SDLC

AUDIT QUALITY IN SOEs BASED ON THE INTERNAL CONTROL OF COMPANY ASPECT

Public accounting, a profession held in high regard by the public, instills confidence in business owners by ensuring a thorough audit process and delivering expert opinions on their financial accounts. Emphasizing the significance of audits, it is crucial to note that the primary goal of auditors is to ascertain if financial statements are presented accurately and in compliance with the relevant financial accounting system, hence providing assurance to users of these accounts. Currently, the performance indicators of numerous state-owned firms remain inefficient. This study intends to examine the influence of internal control comprehension on audit quality in state-owned enterprises in Indonesia. The selected research approach is quantitative, employing a causal associative study design. This study will encompass all Indonesian State-Owned Enterprises in 2023, comprising 30 businesses with a financial reporting period of 2022. The data analysis technique employed will be Logistic Regression. The findings of this study indicate that the quality of audits is affected by the extent of comprehension of internal control through monitoring. The level of internal control involving the control environment, risk assessment, control activities, and information and communication has little impact on Audit Quality at BUMN in Indonesia

ANALYSIS OF FINANCIAL FACTORS AND NON-FINANCIAL FACTORS AFFECTING AUDITOR SWITCHING

This study aims to determine the effect of monetary and non-monetary components on voluntary auditor turnover. Management, board, and audit committee quality are examples of non-financial impacts. Factors such as business growth, financial problems, profitability, and liquidity are included in the assessment of financial elements. Auditors can be replaced by law or voluntarily. Quantitative methods are used in this research. Specifically, this study will investigate manufacturing companies in the food and beverage industry during the period 2018-2022. Random selection of 14 companies is used as a sample method. The data analysis method used is logistic regression analysis. The results showed that the factors of management quality, board of commissioners, and audit committee did not have a significant impact on the auditor's decision to voluntarily resign. Financial crisis, profitability, and liquidity have no positive impact on voluntary auditor turnover. However, company growth has an influence on voluntary auditor turnover

PENGARUH EFEKTIVITAS PENERAPAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

This research has purposes to know how the impact of the effectiveness of the technology information application to the quality of financial report in the regency area governance. This methods used into this research is verification descriptive. The data collected by spreading questioners that use semantic defferensial scale on its scoring. To assess the impact of effectiveness of the application of information technology (X) to the quality of financial report (Y), then used simple linear regression. Where as to know how much the impact that is given to the variable of independence, then use coefficient of determination. The result of the analysis shows that the applied of effectiveness information technology has positive impact to the quality of financial report in regency governance. Effectiveness of the application of information technology give impact 53,0% to the quality of financial report of the official regency governance, the agency and office in the environment of Sukabumi regency. While the rest 47,0% is the impact of another factors outside effectiveness of the application of information technology

PENGARUH PENERAPAN AKUNTANSI PERTANGGUNG JAWABAN TERHADAP KINERJA MANAJER PERTANGGUNG JAWABAN

PENGARUH PENERAPAN AKUNTANSI PERTANGGUNG JAWABAN TERHADAP KINERJA MANAJER PERTANGGUNG JAWABA