Implementation Of Accounting System Research Articles

Penerapan sistem dan prosedur akuntansi untuk perjalanan dinas berdasarkan PMK Nomor 119 Tahun 2023 pada Perwakilan BPKP Provinsi Sulawesi Utara

Official travel is a trip outside the place of residence, either individually or together with others, to the domicile office of the civil servant or non-civil servant concerned (or PNS). It is carried out for the benefit of the state or region by order of an authorised official. This study will determine how the implementation of accounting systems and procedures for official travel at the BPKP Representative of North Sulawesi Province based on PMK Number 119 of 2023. This research employs qualitative research methods with a descriptive approach. The results demonstrate that the implementation of official travel accounting systems and procedures at the Representative of the North Sulawesi Province Financial and Development Supervisory Agency is in compliance with government accounting standards and in alignment with PMK Number 119 of 2023.

The Effect of Implementing an Accounting System on Profitability in MSMEs in The District Sandpaper Field

The purpose of this research is to determine the effect of implementing an accounting system on profitability in MSMEs in Medan Amplas District. This research uses quantitative data. The data source used is primary. The data collection method uses a questionnaire technique. The population in the study was all 101 culinary MSMEs in Medan Amplas District. And the research sample was 36 MSMEs in the culinary sector that have been established since 2021 and have sales of more than 30 million per year. Data analysis using a simple regression test using SEM on SmartPLS. The research results show that the accounting system has a positive and significant effect on profitability of MSMEs in Medan Amplas District. So, it can be said that if the implementation of the accounting system in the 36 MSMEs in Medan Amplas District gets better, it will increase the profitability of MSMEs in Medan Amplas District. Vice versa. As much as 50.01% of the profitability variable is influenced by the accounting system implementation variable

PENGARUH SISTEM PENGELOLAAN KEUANGAN DAERAH DAN IMPLEMENTASI SISTEM AKUNTANSI PEMERINTAH TERHADAP KINERJA PEMERINTAH DAERAH (STUDI PADA ORGANISASI PERANGKAT DAERAH DI KABUPATEN LOMBOK TIMUR)

This study aims to determine the Effect of Regional Financial Management Systems and Accounting System Implementation on Local Government Performance (Case studies in all Regional Apparatus Organizations in East Lombok District). This study uses Primary data with the population of all Regional Apparatus Organizations in East Lombok Regency. The sampling technique used was purposive sampling, with a total sample of 30 respondents. The analysis model used in this study was multiple linear regression, validity test, reliability test, classic assumptions and t test and f test which were processed using SPSS 22.
 The results of this study indicate that the regional management system does not affect the performance of the regional government of East Lombok Regency. T value is calculated as -0.004. The results obtained for t table amounted to 2.05183. Because t arithmetic <t table (-0.004 <2.05183) and the level of significance> 0.05 (0.997> 0.05). SAP implementation system affects the performance of the government of East Lombok Regency. T value calculated for 2.265. The results obtained for t table of 2.05183. Because t arithmetic> t table (2.265> 2.05183). While the significance level of 0.014. Because the level of significance <0.05 (0.014 <0.05). Regional financial management and SAP implementation affect the performance of local governments. With a significance level of 0.044 then <0.05.

Behavioral Aspects and Their Impact on Purchasing Accounting System Implementation: A Quantitative Study

This study aims to investigate the influence of behavioral aspects, including attitudes, perceptions, and emotions, on the implementation of a purchasing accounting system in an organization. The research was conducted on employees of a specific company, with a sample size of 40 individuals, using accidental sampling as the quantitative research method. The findings reveal a significant positive impact of behavioral aspects on the implementation of the purchasing accounting system. This study underscores the importance of considering behavioral factors in effectively and efficiently implementing systems within organizations, providing valuable insights for companies seeking to optimize their operations and achieve their goals.Highlights :
 
 This study examines how attitudes, perceptions, and emotions impact the implementation of a purchasing accounting system in organizations.
 The research involved 40 employees of a specific company, utilizing accidental sampling as the research method.
 The results emphasize the significant positive influence of behavioral aspects on the successful implementation of purchasing accounting systems, highlighting the importance of considering these factors for organizational efficiency and goal achievement.
 
 Keywords: Behavioral Aspects, Purchasing Accounting System, Influence, Implementation, Organization

PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, SISTEM PELAPORAN, DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH

This study aims to determine the effect of the local government accounting system implementation, reporting system, and compliance with laws and regulations on the performance accountability of local government institutions. The data used in this study is primary data using the questionnaire method. The questionnaire method is to distribute a list of question (questionnaires) that will be answered and answered by the respondents, namely the parties who carry out the function of the head of the section in the local government. The research sample was 90 people. The speculation is used the use of multiple linear regression analysis. The effects of the look at suggest that the utility of the nearby government accounting device has an wonderful impact at the accountability of the overall performance of government institutions. The reporting system positive effects the accountibility of the performance of local government institutions, and compliance with laws and regulations positive effects the accountability of the performance of local government institutions.

Analisis Implementasi Pengendalian Internal Atas Kas, Persediaan dan Pembelian di UMKM Gudange Tahu Takwa Kediri

SMEs has a huge contribution on the Gross Domestic Product (GDP). But apparently SMEs still faced lots of challenges. One of which is managerial problem that can be overcome by digitalization. The implementation of accounting system is one of the conditions for the formation of large and strong business. On the implementation of accounting system, the existance of internal control system is needed to ensure the system is running efficiently. This research aims to analyze how the SMEs implement the internal control system. The research method is qualitative research using interview, observation and documentation as the data collection methods. The research shows that UMKM Gudange Tahu Takwa has implement the internal control system well, though there are still employee who has dual roles, and the practice of the physical cash count and stock opname are not in accordance with the existing theory.

THE INFLUENCE OF EMPLOYEE COMPETENCE, ORGANIZATIONAL COMMITMENT AND IMPLEMENTATION OF ACCOUNTING SYSTEMS ON THE QUALITY OF FINANCIAL REPORTS WITH EMPLOYEE MOTIVATION AS VARIABLE MODERATING IN BAPPEDA KEPRI PROVINCE

This study aims to examine the effect of employee competence, organizational commitment and accounting system implementation on the quality of financial reports with motivation as a moderating variable in Bappeda Riau Islands Province. This study uses secondary data. This study used a saturated sampling technique with a total sample of 104 companies. The data analysis technique used is the SEM method with the help of the PLS program with Smartpls 3.0 software. Based on the test results, it is known that employee competency with respect to the variable quality of financial statements obtained a path coefficient of 0.185 with a statistical value of 2.519 (> 1.64) and a p-value of 0.012 (<0.05). Because the t-statistic value must be more than 1.64 and the p-value <0.05, the first hypothesis (H1) is accepted. The next result is organizational commitment to the quality of financial reports obtained by a path coefficient of 0.101 with a statistical value of 1.081 (<1.64) and a p-value of 0.280 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H2) is rejected. Then the application of the accounting system to the quality of financial reports obtained a path coefficient of 0.019 with a statistical value of 10.518 (> 1.64) and a p-value of 0.000 (< 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H3) is accepted. Furthermore, employee motivation on the quality of financial reports moderated by employee motivation obtained a path coefficient of 0.0165 with a statistical value of 1.370 (<1.64) and a p-value of 0.171 (> 0.05). Because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H4) is rejected. organizational commitment to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.043 with a statistical value of 0.593 (<1.64) and a p-value of 0.554 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. organizational commitment to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.043 with a statistical value of 0.593 (<1.64) and a p-value of 0.554 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. organizational commitment to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.043 with a statistical value of 0.593 (<1.64) and a p-value of 0.554 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected.

Difficulties in accounting system implementation for service costs in the public sector

Difficulties in accounting system implementation for service costs in the public sector

Analysis on the Impact of Hospital Financial Accounting System Implementation on Hospital Economic Operation

Analysis on the Impact of Hospital Financial Accounting System Implementation on Hospital Economic Operation

Does Bystander Intervention Training Work? When Employee Intentions and Organisational Barriers Collide.

Scholars have recently begun to consider the role of bystander intervention training in countering workplace incivility and bullying. Given the scarce empirical evidence of bystander training outcomes in occupational settings, this study set out to evaluate the effectiveness of a bystander intervention training in a large healthcare organisation, by assessing changes to levels of psychological safety, bystander efficacy, intent and behaviours over time. One hundred and forty employees in a large healthcare organisation in New Zealand attended the training and were asked to complete three surveys, one conducted at baseline, one carried out 2weeks following the training and the last survey conducted 2months later. The qualitative and qualitative findings of this study show that the bystander intervention training resulted in significant improvements to bystander attitudes and beliefs, which were ascribed to the quality of training materials, the facilitator and opportunities to role-play bystander intervention strategies. However, the positive bystander beliefs, attitudes and intent to intervene declined in the months following the training. The qualitative findings shed a light on these results and suggest that the participants required support for training transfer in the form of updated and accessible information about negative acts and bystander intervention strategies, leadership support and role modelling of bystander behaviours and civility, and the implementation of accountability systems that ensure the ongoing development of a civility culture.

Pengaruh keperilakuan organisasi dan implementasi sistem akuntansi terhadap keuangan daerah (studi pada pemerintah Desa Tlekung Kota Batu)

This study aims to determine the effect of organizational behavior and accounting system implementation on regional finances. The research was conducted on 30 respondents who have authority in the financial sector in the Tlekung Village Government, Batu City. The data used are primary data, which is obtained through distributing research questionnaires. In this study the research variables were grouped into two categories. The first is the independent variable consisting of organizational behavior and the implementation of the accounting system. The second is the dependent variable, namely regional financial accounting. To test the hypothesis, the quantitative data analysis method is used. Hypothesis testing tools used in the process of testing the hypothesis are multiple linear regression models, f-statistical tests and t-statistical tests. Based on the results of testing the first hypothesis, it was found that organizational behavior has a significant effect on the utility of regional finance in Tlekung Village, Batu City. The results of testing the second hypothesis indicate that the implementation of the accounting system has a significant effect on the usefulness of regional financial accounting in Tlekung Village, Batu City. Keywords: Behavioral, Organizational, Accounting systems, Regional finance

Analysis on the impact of government accounting system implementation on financial management of public hospitals

Government accounting systems;public hospitals;Financial management

SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH: BEST PRACTICE PADA PEMERINTAH DAERAH DIY

The accountability of Local Government performance in Indonesia is low. This fact is based on the accountability system evaluation result conducted by Ministry of Administrative and Bureaucratic Reform (Kemenpan RB). Special Region of Yogyakarta (Daerah Istimewa Yogyakarta) Local Government in the last three years has become a region with the highest mark so that it becomes a reference for another region. The aim of this research is to formulate the best practice in the implementation of accountability system of government institution performance in DIY Local Government in order to be utilized by another region/institution. The informants of this research were those directly involved in the implementation of performance accountability systems in DIY Local Government comprising of Bappeda (Development Planning Board), Inspectorate, Organization Agency, and evaluator Kemenpan RB. Theory employed in this research is logic model theory to analyze performance planning and Friedman’s four quadrants to analyze performance measurement. The research result shows that a good performance accountability system must start from a good planning element. Planning system at least fulfill result oriented, alignment, interrelated causality, and synergetic criteria. Every constituted performance must have an indicator in order to be able to measure the achievement. In a good measuring system, every indicator must be able to be shown and accounted for to the society. To support the overall accountability system, e-government innovation must be used to facilitate implementation, monitoring, and evaluation of activities.

Impact of the COVID-19 Epidemic on the Information Disclosure of Government Charity Organizations：Text Analysis Based on the Information Disclosure of Anti-Epidemic Funds and Materials

In China, the information disclosure of charity organizations is lagging behind. Due to the lack of transparency, the negative news about the source and destination of charity funds has been frequently reported. The root of the trust crisis lies in the lack of effective information disclosure mechanism of charity organizations, which has become a stumbling block to the long-term healthy development of charity organizations. During this outbreak, the information disclosure of charity organizations has become a social focus in the fight against the virus. It can be seen that the public crisis not only causes casualties and serious ecological damage, but also causes the charity organizations involved to bear a lot of reputational costs. The epidemic’s query on the information disclosure of charity organizations could promote China’s implementation of the government accounting system reform and put forward constructive suggestions.The epidemic presents an excellent opportunity to study the information disclosure of non-profit organizations under public pressure. This study provides empirical evidence for promoting the implementation of Accounting System of Non-profit Organizations and even Charity Law in China, and emphasizes the importance of central and local governments on anticorrosion work during the epidemic. The occurrence, spread and suppression of the epidemic is a typical natural experiment, which is periodic and unpredictable. The call of the central government will be the political guarantee for non-profit organizations to seize this opportunity.This paper collects the disclosure information of China Charity Federation and Red Cross Society of China, and then empirically tests the development influence of public crisis on the charity information disclosure and its mechanism of action. It is found that the epidemic can promote information disclosure; the supervision effect of media public opinion pressure and the deterrent effect of anti-epidemic official turnover jointly play the regulatory role of external governance. Further analysis shows that after the “Han Hong Foundation” incident, the impact of epidemic development on the information disclosure of charity organizations is more significant. We conduct at least four robustness tests, and our main empirical findings are stable.This paper enriches the existing literature from the following three aspects: (1) It expands the research on the influencing factors of information disclosure of charity organizations, and deepens the understanding of the law of information disclosure of charity organizations. The existing studies mainly discuss the organizational characteristics of charity organizations and the characteristics of council from the perspective of information suppliers to study the influencing factors of information disclosure of charity organizations. This paper examines the demands of information demanders from the development process of public crisis, expands the cognition of influencing factors of information disclosure of charity organizations, and makes up for the lack of information supply perspective. (2) It expands the research on the supervision effect of media reports and the deterrent effect of official turnover. The existing studies have proved that the pressure of public opinion in media reports plays an important role. The findings of this paper prove that in the special situation of public crisis events, media reports and official turnover can significantly improve the response level of charity organizations to social information needs. (3) It expands the policy research on the restoration of social and economic order after the public crisis. The findings of this study show that the public crisis can promote the information disclosure of charity organizations, and has the policy reference significance of “COVID-19 epidemic prevention and control”.

EFFECT Of IMPLEMENTING INFORMATION SYSTEMS ACCOUNTING AND CONFORMITY OF TASKS – TECHNOLOGY ON EMPLOYEE PERFORMANCE

The study aims to test and analyse how much influence the implementation of accounting information systems and the suitability of technological duties towards employee performance. The samples used in this study were 42 employees of BPJS Ketenagakerjaan Bandung. Data collection techniques are conducted by spreading the questionnaire to the respondent according to the prescribed sample. Statistical analyses used in the study were through the validity and reliability test of instruments, classical assumption tests, multiple linear regression analyses, correlation analyses and coefficient of determination testing with the help of IBM SPSS version 22. Hypothesis testing was conducted either partially with the T-Test as well as simultaneously through Test F. The results showed that partial, the magnitude of the implementation of accounting system to the employee's performance of 34.9% while the magnitude of Effect of technological task on the employee's performance of 25.8%. Simultaneously the influence of the implementation of accounting information system and the suitability of the technology task on the employee's performance is 35% while the remainder of 65% is the influence of other factors such as motivation, environment, workload, MA Employee's work satisfaction.

EFFECT Of IMPLEMENTING INFORMATION SYSTEMS ACCOUNTING AND CONFORMITY OF TASKS – TECHNOLOGY ON EMPLOYEE PERFORMANCE

The study aims to test and analyse how much influence the implementation of accounting information systems and the suitability of technological duties towards employee performance. The samples used in this study were 42 employees of BPJS Ketenagakerjaan Bandung. Data collection techniques are conducted by spreading the questionnaire to the respondent according to the prescribed sample. Statistical analyses used in the study were through the validity and reliability test of instruments, classical assumption tests, multiple linear regression analyses, correlation analyses and coefficient of determination testing with the help of IBM SPSS version 22. Hypothesis testing was conducted either partially with the T-Test as well as simultaneously through Test F. The results showed that partial, the magnitude of the implementation of accounting system to the employee's performance of 34.9% while the magnitude of Effect of technological task on the employee's performance of 25.8%. Simultaneously the influence of the implementation of accounting information system and the suitability of the technology task on the employee's performance is 35% while the remainder of 65% is the influence of other factors such as motivation, environment, workload, MA Employee's work satisfaction.

Küçük ve Mikro İşletmeler İçin Finansal Raporlama Standardı Taslağı nın BOBİ FRS ve Vergi Uygulamalarımız İle Karşılaştırılması ve Genel Değerlendirme

The financial statements prepared in accordance with the Accounting System Implementation Communiques (MSUGT) used in our country since 1994 and the valuation measures in our tax laws do not meet the requirements of International Financial Reporting Standards (TFRS). Among the entities that are subject to independent audit, Public Interest Organizations report according to TFRS and others report according to the Financial Reporting Standard for Large and Medium Sized Enterprises that are in line with TFRSs. The Financial Reporting Standard for Small and Micro Enterprises has been prepared by the Public Oversight Authority in order to use a reporting framework in compliance with these standards but closer to our MSUGT and tax regulations. Thus, it is aimed that the companies outside the scope of the audit also make financial reporting for information purposes. The purpose of the financial statements prepared in accordance with the standards is not to determine the tax base. Financial statements are prepared in order to provide fair, comparable and appropriate information to the other stakeholders of the enterprise other than the government. With the information in these tables, it is aimed to ensure that business executives and other stakeholders make rational decisions and thus increase the competitiveness of the enterprise. The aim of this study is to explain the comparison of KUMI FRS, which will contribute to the establishment of informational financial reporting, by comparing it with our BOBI FRS and our country tax applications.

BOBİ FRS Provisions Standard and Application

Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı (BOBİ FRS), 29 Temmuz 2017 tarihli ve 30138 Sayılı Mükerrer Resmi Gazete’de yayımlanmıştır. Bu standart, bağımsız denetime tâbi olup tam set Türkiye Muhasebe Standartlarını (TMS) uygulamayan işletmelerin 1 Ocak 2018’den itibaren uygulayacakları finansal raporlama çerçevesi olma özelliğini taşımaktadır. Kamu Gözetimi Kurumu (KGK), TMS uygulama kapsamını genel olarak Kamu Yararını İlgilendiren Kuruluş (KAYİK)’lerle sınırlandırmıştır. KAYİK’ler dışında kalan ve TMS uygulamayan işletmelerin finansal tablolarında uygulayacakları raporlama çerçevesi daha önce Muhasebe Sistemi Uygulama Genel Tebliği (MSUGT) ve ilave bir tebliğ ile KGK tarafından belirlenmiştir. Ancak uygulama eksikliklerinin giderilmesi ve finansal tabloların karşılaştırılabilir, gerçeğe ve ihtiyaca uygun sunumunun sağlanması amacıyla BOBİ FRS hazırlanmıştır. Bu çalışmada, BOBİ FRS Bölüm 19’da yer alan karşılıklara ilişkin ilkeler detaylı bir şekilde ele alınmıştır.

Evaluasi Implementasi Standar Akuntansi Pemerintahan Berbasis Akrual pada Pemerintahan Provinsi Sumatera Utara

The aim of this research is to examine the evaluation of implementation government standard accounting accrual based. The sampling method of this research used census sampling, whether the sample of this research is 415 respondends. Samples of the research is Local Government Unit (SKPD) in the five district or city in North Sumatera, they are Langkat, Binjai, Medan, Samosir and Humbang Hasudutan. This research using SmartPLS application to analyse the data. The main problems is about how difficult government coordinate the human resource in the district or city government especially in implementation of accounting system. Methods of data analysis used in this research is testing the quality of the data, outer model and inner model test. Outer model consists of convergent validity, discriminant validity and reliability test and inner model consists of adjusted R square and Predictive Relevance (Q2). The result of this research is partially human resource, software and hardware and understanding of government standard accounting accrual based have effect to implementation government standard accounting accrual based.

ANALISIS SISTEM AKUNTANSI PELAKSANAAN APBDes PADA PEMERINTAH DESA KOPANDAKAN I KECAMATAN KOTAMOBAGU SELATAN KOTA KOTAMOBAGU

Village income and expenditure budget is one of the things that must be considered to realize good governance in the village. The purpose of this study is to analyze the adequacy of the accounting system implementation of APBDes organized by the Kopandakan I village government and whether it is in accordance with the Minister of Home Affairs No. 113 of 2014 on the management of village finances. The method used in this research is qualitative descriptive that is analyze the adequacy of accounting system implementation of APBDes. The results of the research show that 1) Internal control in terms of producing transaction evidence executed by Kopandakan I village government has been running quite well, 2) Recording of APBDes implementation in Kopandakan I village has been done well 3) Reallocation Report of Implementation of APBDes in Kopandakan Village I has been in accordance with Permendagri Number 113 Year 2014; but village officials have problems in the process of implementing APBDes in this case tax cutting activities but directly in consultation with the tax office.Keywords : Accounting system, implementation, APBDes