21 research outputs found

    The Effect Ofthe Locally - Generated Revenue and the General Allocation Fund on the Capital Expenditure (Survey on the Provincial /District / City Region Banten and DKI Jakarta)

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    The purpose of this study was to see whether there is an influence of The Locally-Generated Revenue and The General Allocation Fund on the Capital Expenditure . The Locally-Generated Revenue is measured from the taxes, levies, wealth management outcomes separated areas and other legitimate LocallyGenerated Revenue. The General Allocation Fund is measured from domestic revenue, the fiscal gap and basic allocation. The Capital Expenditure is property, plant and equipment expenditures. This study is a survey research in provincial government / district / city of Banten and Jakarta. The sample in this study were all local governments in the two provinces, amounting to ten local governments, so this study is a census research, in the sense that the entire population sampled. Data analysis method used is the multiple regression. From the results of data analysis and discussion, it can be concluded that The Locally-Generated Revenue affect on the Capital Expenditure. The General Allocation Fund affect on the Capital Expenditure

    The Effect of the Implementation of Good Corporate Governance Principles and the Effectiveness of Internal Control System Disclosure of Environmental accounting and Its Implications On the Company Performance (Studies in State-Owned and Private Hospitals

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    This study aims to explain the integration of environmental accounting concepts in establishing good corporate governance in the public sector, especially hospitals to create public sector performance and provide empirical evidence in identifying variables to be considered in achieving good corporate governance and institutional performance. This study is in the realm of environmental accounting by using the public sector media, especially in hospital organizations. This research is an explanation (explanatory research) which intends to explain the causal relationship among the variables through hypothesis testing. The method of analysis used in this study is a regression analysis on the basis that the pattern of relationships among the independent variables in this study has the nature of causality. This analysis is used to determine the influence of the independent variables on the dependent variables. This study is expected to develop Environmental Accounting Theory generated from the analysis of the role of stakeholders in the public sector as a provider of health care services so that the health service to the community can take place accountably. For the government especially the Ministry of Health as the authorities of hospital administrations in Indonesia, this study will be as a source of information to formulate policies in bringing about accountability and improved quality of health care in hospitals, and for hospital management, as a reference to create good corporate governance as a form of accountability to the stakeholders. The results of the hypothesis testing are that the implementation of the principles of good corporate governance affects on the disclosure of environmental accounting, the effectiveness of the internal control system effects on the disclosure of environmental accounting, while the disclosure of environmental accounting does not affect on the company performance. Keywords: The Principles of Good Corporate Governance, The Internal Control Systems, The Disclosure of Environmental Accounting, The Company Performanc

    Pengaruh Komitmen Organisasi, Pelaksanaan Anggaran Dan Implementasi Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan (Survei pada Pemerintah Daerah Kota Bogor)

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    Penelitian ini bertujuan untuk mengetahui Pengaruh Komitmen Organisasi, Pelaksanaan Anggaran dan Implementasi Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan (Survey pada Pemerintah Daerah Kota Bogor). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode sensus terhadap 35 Satuan Kerja Perangkat Daerah di lingkungan Pemerintah Daerah Kota Bogor sebagi responden. Alat yang digunakan untuk menganalisa data dalam penelitian ini menggunakan SPSS 24. Data penelitian yang digunakan berasal dari jawaban atas kuesioner yang telah disebarkan kepada responden. Sensus dilakukan dari tanggal 6 September 2018 sampai dengan 16 Oktober 2018. Hasil pengkajian dan analisis data menggunakan regresi linear berganda. Kesimpulan dari penelitian ini adalah Komitmen Organisasi tidak berpengaruh terhadap Kualitas Laporan Keuangan, sedangkan untuk Pelaksanaan Anggaran dan Implementasi Sistem Informasi Akuntansi sangat berpengaruh signifikan terhadap Kualitas Laporan Keuangan

    THE EFFECT OFTHE LOCALLY - GENERATED REVENUE AND THE GENERAL ALLOCATION FUND ON THE CAPITAL EXPENDITURE (Survey On the Provincial /District / City Region Banten and DKI Jakarta)

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    The purpose of this study was to see whether there is an influence of The Locally-Generated Revenue and The General Allocation Fund on the Capital Expenditure . The Locally-Generated Revenue is measured from the taxes, levies, wealth management outcomes separated areas and other legitimate LocallyGenerated Revenue. The General Allocation Fund is measured from domestic revenue, the fiscal gap and basic allocation. The Capital Expenditure is property, plant and equipment expenditures. This study is a survey research in provincial government / district / city of Banten and Jakarta. The sample in this study were all local governments in the two provinces, amounting to ten local governments, so this study is a census research, in the sense that the entire population sampled. Data analysis method used is the multiple regression. From the results of data analysis and discussion, it can be concluded that The Locally-Generated Revenue affect on the Capital Expenditure. The General Allocation Fund affect on the Capital Expenditure

    Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus Dan Pendapatan Asli Daerah Terhadap Belanja Langsung Di Propinsi Jawa Tengah

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    The object of this research was to determine the effect of General Allocation Fund, Specific Allocation Fund, and Local Governance Revenue on Central Java Province. The research method used is causal method which determine the effect of the independent variables with the dependent variable. Data analysis method used in this study is multiple regression analysis and testing ofclassical assumptions. Specific target of this study aims to determine the performance of local governments in tapping the potential revenue for the general welfare of the community through direct expenditure. The results are from hypotheses proposed in this study, there are two hypotheses are significant impact, and one is not significant impact General Allocation Fund, and Local Governance Revenue positive and significant impact on Direct Expenditure. The Specific Allocation Fund had no significant impact. Specific target of this study aims to investigate the performance of local governments and improve the financial performance of the local Governance

    THE EFFECT OF THE IMPLEMENTATION OF GOVERNMENT INTERNAL CONTROL TOWARDS AUDITOR OPINION USING THE APPLICATION OF GOVERNMENT ACCOUNTING STANDARDS AS A MODERATION VARIABLE

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    Abstract. This study aims to analyze the effect of the application of the government's internal control system to the achievements of Auditor Opinions moderated by the application of Government Accounting Standards. The method of determining the sample used is the purposive sampling method. Respondents in this study were the Head of Subdivision of Finance and Treasurer / Administration who were directly involved in the preparation of 59 financial statements.The benefit of this study is to contribute scientifically to public sector accounting science and solve problems for local governments in the implementation of tasks, namely understanding the Government's Internal Control System with the attainment of opinions on local government financial reports and the importance of implementing Government Accounting Standards. The results of this study prove that the application of the government internal control system has an effect on the achievement of auditor opinion, whereas if moderated the application of Government Accounting Standards it also significantly influences the achievement of auditor opinion so that this moderation is quasi-moderating ie through moderating variables will more significantly achieve unqualified opinion.Keywords: Auditor Opinion, Government Accounting Standards, Internal Control System

    THE EFFECT OF THE ROLE OF THE INTERNAL CONTROL SYSTEM ON FINANCIAL REPORTING ACCOUNTABILITY MODERATION OF THE ZAKAT ACCOUNTING BASED ON PSAK 109

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    Abstract. This study aims to examine and analyze the influence of the role of the internal control system on financial reporting accountability at the Amil Zakat Institution in the accounting moderation of zakat based on PSAK 109. This research was carried out through surveys in which the research model was designed to examine financial reporting accountability in amil zakat and amil institutions zakat in DKI Jakarta and Banten, related to the role of the internal control system. The benefits of this study are to contribute scientifically to the science of sharia accounting specifically accounting for zakat and assist the accounting department in preparing financial statements in accordance with PSAK No. 109 in the implementation of its duties related to increasing accountability in financial reporting. The results of this study state that the role of the internal control system has a significant effect on the accountability of financial reporting. If moderated by compliance with the accounting application of zakat PSAK No.109, the role of the internal control system remains a significant influence on the accountability of financial reporting.Keywords: Financial Reporting Accountability, Role of the Internal Control System and Accounting for Zakat PSAK No.109

    THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM ON THE QUALITY OF FINANCIAL STATEMENTS WITH THE IMPLEMENTATION OF INTERNAL AUDITS AS A MODERATION VARIABLE

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    Abstract. This study aims to determine the effect of the effectiveness of the internal control system on the quality of financial statements with the implementation of internal audit as a moderating variable. This research is motivated by a disclaimer opinion on the Financial Statements of the Ministry of Maritime Affairs and Fisheries in 2016 and 2017. This indicates that the implementation of internal audits at the Ministry of Maritime Affairs and Fisheries has not been optimal. This study uses the causality method with a sample of 74 people from 90 internal auditors who were selected based on stratified random sampling according to their level of position. The results of the study indicate that the implementation of internal audits and the quality of financial reports at KKP has been very good. This is in accordance with the hypothesis and previous research which shows that there is an influence of the implementation of internal audit on financial reporting quality. The benefit of this research is to contribute scientifically to public sector audit science and solve problems for governments throughout the ministry in improving the quality of financial reports. Through the implementation of internal audits and increasing the effectiveness of the internal control system.The results of this study state that the effectiveness of the internal control system no affects on the quality of financial statements. If the implementation of internal audit as a moderating variable the results still have an effect on the quality of financial statements. Moderation in this study is quasi moderation, because the results of the initial research influence the results of moderation still have an effect.Keywords: Internal Control System, Internal Audit, Quality of financial statement

    PENYUSUNAN SISTEM AKUNTANSI DAN AKADEMIK PADA PONDOK PESANTREN RIYADHUSSHOLIHIIN KAMPUNG ROCEK, CIMANUK, PANDEGLANG

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    Mitra PKM ini adalah Pondok Pesantren Riyadhussholihiin yang merupakan lembaga pendidikan Islam yang berlokasi di Rocek, Cimanuk, Pandeglang, Banten, Jawa Barat, yang bergelut di bidang pendidikan Islam secara formal dan nonformal. Permasalahan yang dialami oleh mitra adalah a) penggunaan sistem akuntansi dan keuangan yang masih manual, b) sistem informasi akademik masih manual, c) belum terlaksana tes bakat bagi para santri. Tujuan kegiatan ini adalah mengatasi permasalahan tersebut. Seluruh kegiatan telah tercapai 100%, yaitu tersedianya sistem aplikasi akuntansi dan keuangan (sistem aplikasi akuntansi dengan menggunakan Zahir Accounting), tersedianya sistem aplikasi akademik dan pelaksanaan tes bakat bagi para santri SMP dan SMA. Dengan diterapkannya sistem akuntansi Zahir, pemrosesan transaksi dan laporan keuangan lebih akurat, sistem akademik yang diterapkan dapat meningkatkan kecepatan informasi bagi wali santri dan mempermudah ustadz/guru dalam memproses kegiatan akademik. Tes bakat yang dilakukan dapat membantu ustadz/guru mempersiapkan jenjang karier para santri. Tim tetap akan memberikan pendampingan dalam penerapan sistem serta melakukan evaluasi. Sistem tersebut tentu harus terus dikembangkan sesuai dengan kebutuhan. Luaran kegiatan ini adalah media daring sindonews.com yang telah dimuat pada 23 Juli 2019, video kegiatan, artikel ilmiah, serta HKI
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