Perlakuan Akuntansi untuk Aset Bersejarah pada Situs Bung Karno Kabupaten Ende

This research aims to determine the accounting treatment for historical assets on the site of the PSAP of the Bung Karno Ende reviewed from 2010 (in terms of recognition, measurement, presentation and historical asset disclosure) this research is a Qualitative research using a case study approach to the Financial Management Agency and the regional assets of Ende Regency. Data collection is done using observation methods, interviews and documentation. Data analysis techniques used are qualitative descriptive. The results of this study showed that the regional Asset Finance Management Agency (BPKAD) Ende Regency, has not implemented the accounting treatment of historical assets of the site of Bung Karno in accordance with PSAP No. 07 year 2010. It can be seen as follows, BPKAD recognizes the site of Bung Karno is a historical asset is not a obligation because it has historical value and it is difficult to estimate the period of its benefits, but in terms of historical asset measurement of the site of Bung Karno judged only Buildings and buildings but the historical values have not been presented with zero value and are not disclosed in the records of the financial statements

Analisis Pencatatan Dan Pelaporan Keuangan Satuan Kerja Perangkat Daerah (SKPD) Pada Dinas Sosial Kabupaten Ende

Each Regional Work Unit (SKPD) carries out accounting for economic transactions that occur on its part, to produce financial reports. The purpose of this study was to analyze the suitability of SKPD financial recording and reporting in Ende Regency, especially the Social Service with Permendagri Number 21 of 2011 and Government Regulation Number 71 of 2010. This research uses descriptive qualitative. This writing uses data collection techniques, namely field studies and literature studies. The results showed that the Social Service of Ende Regency had not kept records in accordance with the Regulation of the Minister of Home Affairs Number 21 of 2011 concerning Guidelines for Regional Financial Management related to a recording error in the ledger, namely the employee expenditure ledger, which should have been recorded at IDR 1,878,849,154 but it was recorded at IDR 1,878. .938,674 and there are still obstacles, namely limited human resources in carrying out activities according to their fields and still lack of technical support facilities and infrastructure for activities

PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA KOPERASI PINJAM (KSP) KOPERASI KREDIT (KOPDIT) PINTU AIR DI KABUPATEN SIKKA)

Penelitian ini bertujuan untuk mengetahui pengaruh positif masing-masing variabel, yaitu sistem informasi akuntansi dan sistem pengendalian intern meliputi lingkungan pengendalian, penilaian resiko, informasi dan komunikasi, aktivitas pengendalian, pemantauan terhadap kinerja karyawan pada KSP Koperasi Kredit Pintu Air di Kabupaten Sikka. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif. Data yang dikumpulkan dalam penelitian ini melalui observasi dan kuesioner. Berdasarkan hasil penelitian menunjukkan bahwa sistem informasi akuntansi berpengaruh positif terhadap kinerja karyawan, lingkungan pengendalian berpengaruh positif terhadap kinerja karyawan, penilaian resiko berpengaruh positif terhadap kinerja karyawan, informasi dan komunikasi berpengaruh terhadap kinerja karyawan, aktivitas pengendalian berpengaruh positif terhadap kinerja karyawan, dan pemantauan berpengaruh positif terhadap kinerja karyawan

PENGARUH KOMITMEN PROFESIONAL, SOSIALISASI ANTISIPATIF DAN LOCUS OF CONTROL TERHADAP WHISTLEBLOWING INTENTION: (Studi Kasus Pada SKPD Pemerintah Daerah Kabupaten Flores Timur)

The purpose of this study was to determine (1) the effect of professional commitment on whistleblowing intention. (2) the effect of anticipatory socialization on whistleblowing intention. (3) the effect of locus of control on whistleblowing intention. This type of research is quantitative research. The data analysis used is descriptive quantitative to measure the influence of professional commitment, anticipatory socialization and locus of control on whistleblowing intention with the help of the Statistical Package for the Social Sciens (SPSS) program for windows. The results of this study indicate (1) Professional Commitment has a significant effect on Whistleblowing Intention in the Regional Government SKPD of East Flores Regency. This result is evidenced by the coefficient value of the Professional Commitment variable of 0.297 with tcount> ttable (2.354> 1.672) and a significant level of 0.022 <0.05. (2) Anticipatory Socialization has a significant effect on Whistleblowing Intention in the Regional Government SKPD of East Flores Regency. This result is evidenced by the coefficient value of the Anticipatory Socialization variable of 0.289 with tcount> ttable (2.195> 1.672) and a significant level of 0.033 <0.05. (3) Locus of Control has a significant effect on Whistleblowing Intention in the Regional Government SKPD of East Flores Regency. These results are evidenced by the value of the coefficient of the Locus of Control variable of 0.236 with tcount> ttable (2.105> 1.672) and a significant level of 0.040 <0.05

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PADA SATUAN KERJA PELAKSANAAN JALAN NASIONAL WILAYAH IV PROVINSI NUSA TENGGARA TIMUR (NTT)

The purpose of this study was to determine the administrative factors and human resources, planning and documents of procurement of goods and services on budget absorption and also to find out the most dominant influences from administrative and human resource factors, which are found in the National Road Implementation Unit IV Region of NTT Province. . The study population consisted of 36 respondents who held positions in fields related to budget, including: PPK, PUMC, KTU, Technical Staff and Financial Staff (Reporting Officer) Satker, PPSPM, Treasurer, KTU, Planning Engineering Assistant, Supervision Engineering Assistant, in the Unit National Road Implementation Work Region IV NTT Province. The results of this study use multiple linear regression analysis which aims to determine whether or not there is an independent variable (X) on the dependent variable (Y). The analysis will be used with the help of the SPSS program. If analyzed, the t value of the planning document is 5.229 and t table is 2.03951, meaning that It can be seen that t is the planning document> t is the planning document table. Furthermore, it can also be seen that the t count of administrative records is 2.433> t table 2.03951, then it can be seen that the t count of HR competency is -0.987 <t table 2.03951, it is also seen that the t count of procurement documents is 0.345 <t table 2.03951, so it can be said that there are planning document variables and variables Administrative recording has a significant effect on budget absorption, while HR Competency Variables and Procurement Document Variables partially do not have an effect on budget absorption. The suggestion that can be given to the NTT Province National Road Implementation Unit IV in Ende is that the Institution / Ministry / Satker continues to pay attention to and optimize the absorption of the budget carried out every budget year through planning factors, administrative records, HR competence and procurement documents. From the four factors listed above, it is necessary to do so in order to determine their effect on the absorption of the budget, both partially and simultaneously on the absorption of the budget

ANALISIS SISTEM PEGENDALIAN INTERN TERHADAP PENGGAJIAN PADA TOSERBA SINAR MAS ENDE

The purpose of this study was to determine the payroll information system in Sinar Mas Ende Department Store. The data analysis technique used is descriptive by using a qualitative approach, where the data collected takes the form of words and pictures rather than numbers. The results of the analysis of the internal control system on payroll at the Sinar Mas Ende Department Store show that there are weaknesses caused by the double duty manager and manual attendance record that has the potential to cause irregularities. Companies are advised to add one more function, namely the financial function and use fingerscan to record employee attendance lists

PENGARUH PARTISIPASI ANGGARAN, AKUNTANSI PERTANGGUNGJAWABAN DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL : Studi Kasus Pada SKPD Kabupaten Ende

The purpose of this study was to determine the effect of budgetary participation, responsibility accounting and work motivation on managerial performance in the Ende Regency SKPD. The data collection in this study used a questionnaire survey. The questionnaire was distributed to the managers and officials of the Ende Regency Regional Work Unit involved in preparing the budget. The questionnaire distributed was 51 and again filled out completely and can be processed. The data collected is processed using the SPSS program. The statistical method used to test hypotheses is multiple linear regression analysis. The results showed that budgetary participation, accountability accounting and work motivation had a positive effect on managerial performance. Evidenced by the budget participation regression coefficient of 0.812 with a value of t count 2.069> 2.012 and a significance level of 0.044 <0.05, responsibility accounting for 0.295 with a value of t count 2.152> 2.012 and a significance level of 0.037 <0.05. While the work motivation of 0.620 with a t value of 2.493> 2.012 and the level of significance) 0.016 <00.5

Influence of professional commitment and locus of control to the ethical sensitivity of auditors

This article is intended to explore the influence of professional commitment and locus of control on the Ethical Sensitivity of the Auditors in the inspectorate sector in the regencies or city, especially in Flores Island. It promotes the issue of the influences of professional commitment and locus control to the ethical sensitivity of the auditors who dedicate to the inspectorate sector of the regencies or city. It is assumed that supervision and inspection is the task of the inspectorate in the Regencies or City. The results of supervision and inspection can increase public financial accountability and improve good governance. The purpose of the study was to determine the effect of professional commitment and locus of control on the ethical sensitivity of auditors who work in the Inspectorate sectors in three regencies in Flores island. The population and sample in this study were 46 auditors who work in the Inspectorate in Flores island. The sample used is a saturated census in which the entire population is sampled. Multiple linear regression analysis was used in this study. The results of the study prove that professional commitment and locus of control have a significant effect on the ethical sensitivity of auditors in Flores

Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Sebagai Variabel Moderating

The purpose of this study is to find empirical evidence whether there is an effect of budgetary participation on managerial performance at the Ende District Work Units in relation to organizational commitment as moderating variables. The inconsistency of the results from previous studies motivates researchers to raise the topic of this research again. In this study the data were obtained by distributing questionnaires to managers in the regional work units of Ende district who were involved in budgeting activity. From 159 questionnaires, only 61 completed questionnaires return and could be processed. This research was conducted using the SPSS version 21.00.The statistical method used to test the hypothesis is simple regression mode, multiple regression and moderated regression analysis. Before testing the hypothesis, the data quality was tested first and classical assumptions was conducted. The results of this reserach indicate that budgetary participation affects managerial performance with a significance level 0,000,005 .Future research is expected to add other variables which affect managerial performance. Keywords: Budgeting Participation, Organizational Commitment, Managerial Performanc