THE INFLUENCE OF DEBT DEFAULT, COMPANY SIZE, AND OPINION SHOPPING ON RECEIVING GOING CONCERN OPINIONS

This study aims to examine the effect of debt default, company size and opinion shopping to the acceptance of going concern audit opinion. The population in this study are all of the property, real estate, and building construction companies that are listed on the Indonesia Stock Exchange. The sampling method used in this research was purposive sampling, so 83 company samples were obtained for four years (2019-2022). The data were analyzed using descriptive statistics and logistic regression. The results of this study indicate that: (1) debt default has a positive effect on the acceptance of going concern audit opinion; (2) company size has negative effect on the acceptance of going concern audit opinion; (3) opinion shopping has a positive effect on the acceptance of going concern audit opinion

Pengaruh Implementasi Software Akuntansi Terhadap Kinerja Pegawai: Perceived Enjoyment dan Computer Playfulness Sebagai Variabel Moderating

This research is based on the importance of accounting software (SIMDA) implementation to the officer performance, which is moderated with perceived enjoyment and computer playfulness. This research represents the empirical test which used census sampling technics in data collection. The data were collected from 40 officers on Kabupaten Lampung Timur. The influence of accounting software (SIMDA) implementation to the officer performance was analyzed by using original least square regression, and the influence of two moderated variable (perceived enjoyment and computer playfulness.) to offiecer performance were analyzed by using Moderated Regression Analysis (MRA). The analysis result showed that accounting software (SIMDA) implementation variable influenced officer performance significantly. Received second hypothesis that perceived enjoyment and computer playfulness as moderated variable. The result showed indication of the importance of accounting software (SIMDA) implementation to the officer performance in doing management’s functio

Pengaruh Implementasi Software Akuntansi Terhadap Kinerja Pegawai: Perceived Enjoyment Dan Computer Playfulness Sebagai Variabel Moderating

This research is based on the importance of accounting software (SIMDA) implementation to the officer performance, which is moderated with perceived enjoyment and computer playfulness. This research represents the empirical test which used census sampling technics in data collection. The data were collected from 40 officers on Kabupaten Lampung Timur. The influence of accounting software (SIMDA) implementation to the officer performance was analyzed by using original least square regression, and the influence of two moderated variable (perceived enjoyment and computer playfulness.) to offiecer performance were analyzed by using Moderated Regression Analysis (MRA). The analysis result showed that accounting software (SIMDA) implementation variable influenced officer performance significantly. Received second hypothesis that perceived enjoyment and computer playfulness as moderated variable. The result showed indication of the importance of accounting software (SIMDA) implementation to the officer performance in doing management\u27s functio

SOSIALISASI PENYUSUNAN ANGGARAN PENGADAAN KOLAM IKAN BERBASIS BIOFLOK DI KABUPATEN PESAWARAN PADA PROGRAM PEJUANG MUDA KEMENSOS

The purpose of this community service activity is to increase the understanding of Pesawaran Regency Young Warriors on budgeting according to the 2021 Ministry of Finance input cost standards and to improve the skills of Young Warriors in preparing budgets that are in accordance with the Ministry of Finance input cost standards for 2021. Budgeting training is conducted at the Social Service Pesawaran district, Lampung province. Training on budget preparation to complete project proposals was attended by all Young Fighters in Pesawaran District consisting of 9 students. The nine students came from various universities as follows: Lamung University, Siliwang University, Darmajaya University, and Semarang State University. Based on the results of sending questionnaires before and after the training, it can be concluded that the understanding of the training participants before and after the training has increased. After attending the training the participants have a good understanding of the meaning of the budget and after attending the training the participants are able to prepare a project budget properly and in accordance with the ministry of finance's 2021 entry fee standards

PENGARUH TEKNOLOGI INFORMASI TERHADAP KINERJA INDIVIDUAL: COMPUTER ANXIETY SEBAGAI VARIABEL MODERATING (STUDI PADA BPR KOTA LAMPUNG)

This research is based on the importance of information system technology to the individuals performance, which is moderated with Computer Anxiety. It was used the population Manager of Bank Perkreditan Rakyat (BPR) in Lampung. The infl uence of nformation system technology to the individuals performance was analyzed by using original least square regression, and the infl uence of the moderated variable (Computer Anxiety) to offi cers performance were analyzed by using Moderated Regression Analysis (MRA). The result receives both of the hypothesis

PARTICIPATORY BUDGETING, BUDGET CONTROL, STANDARD OPERATING PROCEDURE ON DYSFUNCTIONAL BEHAVIOR

This paper aims to investigate the influence of budgetary participation, budget control, and local government standard operating procedures toward dysfunctional behaviour on local government . The research method used is the population of the local government in Bandar Lampung. Sampling technique using nonprobability or not random with the purposive sampling method.Tool analysis using SPSS. The paper ends with a set of hypotheses requiring further research. The paper finds that budgetary participation and standard operating procedures simultaneously affect on dysfunctional behaviour of the local government in Bandar Lampung. Budget ontrol  measures partially negatively affects the provincial government's dysfunctional behaviour in Bandar Lampung. This paper provides the influence of budgetary participation, budget control, and local government standard operating procedures toward dysfunctional behaviour. It examines dysfunctional behaviour on local government performance in Bandar Lampung, Indonesia. &nbsp

PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN: DYSFUNCTIONAL BEHAVIOR SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA SATUAN KERJA PERANGKAT DAERAH KABUPATEN BANYUMAS)

The objective of this research is to analyze the relationship of effectiveness of regional financial accounting system to the quality of financial accountability, with dysfunctional behavior as moderating variable This research represents the empirical test which used sensus sampling technics in data collection. Data were collected using a survey of 96 from officer in local govermment of Banyumas Center of Java, Indonesia. Data analysis uses moderated reggresion analysis. The result of the analysis shows: (1) there are positive influence between of effectiveness of regional financial accounting system to the quality of financial accountability, (2) there are positive influence between of effectiveness of regional financial accounting system to the quality of financial accountability mediated by dysfunctional behavior. Keywords:effectiveness of regional financial accounting system), the quality of information of financial report, dysfunctional behavio

Anteseden dan Konsekuensi Implementasi Sistem Akrual Basis (Studi Empiris Pada Satuan Kerja Perangkat Daerah Provinsi Lampung)

This study examined the antecedent variables of  implementation  accrual basis system and its consequences.  The  antecedent variables are : adaptation  and the manager support.  The Concequences are  satisfaction and  performances of the officer . This research represented the empirical test which was usingconvienence sampling  technics in data collection.  Data were collected from 107 officers of the local government  in Lampung province.  Data analysis used was Structural Equation Model (SEM) with using program AMOS 20.0. Result of hypothesis examination  indicated that four  hypothesis raised are accepted.KEYWORDS : Adaptation officer, manager support, implementation accrual basis system, satisfaction and performance officer

ANTECEDENTS AND CONSEQUENCES OF PSYCHOLOGICAL EMPOWERMENT AND ROLE CLARITY AS AN INTERVENING VARIABLE

Purpose: This study aims to examine the effect of decentralization in decision making, psychological empowerment, and clarity of role in the implementation of the Regional Financial Information System (SIKD). Methodology: The sampling technique in this study is by using the Convenience Sampling technique. Results: The results of hypothesis testing show that there are six supported hypotheses and two rejected hypotheses. Implications: The implementation of the Regional Financial Information System (SIKD) and the consequences of implementing SIKD on performance by mediating dysfunctional behavior in the Regional Work Unit (SKPD) implementers in Lampung Province