Pengaruh Sistem Pelaporan Keuangan, Pendidikan dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan

This study aims to analyze the effect of the use of SIMDA – local government management information system, government staff education level, and work experience on the quality of local government financial reports at SKPK (Working Units) in Aceh Jaya District. The population in this study is the ASN (Civil Servants) at SKPK (working units) in Aceh Jaya District, which consists of 43 SKPK. Samples consist of the Head of Finance Division and one of his/her staff from each SKPK. This study found the use of SIMDA and government staff education level do not affect the quality of financial report, while work experience affects the quality of financial report. They face many obstacles on using SIMDA and addition, only 39% of respondents have accounting education background. This shows that the work experience of ASN Aceh Jaya regency is very helpful in improving the quality of financial report

Analysis of village owned enterprises (

COVID-19 outbreak had brought a significant impact on economic dynamics in Indonesia, including rural economy. Rural economy continues to decline which is marked by an increase in the poverty rate and a decrease in the purchasing power of rural communities. This study aims to analyse BUMDes financial performance before and during COVID-19 pandemic in Banda Aceh city. BUMDes or Viilage-owned Enterprises are village business institutions managed by village’s community and village’s government in order to strengthen the village economy based on needs and potential of the village. The indicators of financial performance used in this study are sales and the ability of BUMDes to pay their debts. This study uses primary data. The population are managers of BUMDes located in Banda Aceh city. The sampling method used in this study is random sampling. Analysis of differential test between BUMDes financial performance before and during COVID-19 pandemic is performed using paired sample t-test. The financial performance variables are sales turnover and liquidity. BUMDes sales turnover is measured by the number of sales, while BUMDes liquidity is measured by BUMDes ability to pay salaries and also BUMDes ability to pay operational debts. The results show that there is a significant difference between the number of sales before COVID-19 pandemic and the number of sales during COVID-19 pandemic. The descriptive statistics shows that the average sales before COVID-19 was higher than the average sales during COVID-19 pandemic. This significant difference is indicated by a p-value 0.05, which are 0.83 and 0.25 respectively. The descriptive statistics shows that the average BUMDes ability to pay debts before COVID-19 pandemic was higher than the average ability to pay debts during COVID-19 pandemic

Akuntabilitas : jurnal ilmu akuntansi volume 15 (1) 2022

iii, 136 hlm, 29,6 x 20,9 c