Financial Accounting System Research Articles

Pengaruh Penerapan Sistem Akuntansi Keuangan Dan Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Instansi Pemerintahan (Studi Kasus Pada Badan Keuangan Aset Daerah Provinsi Sumatera Utara)

This study was conducted with the aim of testing whether the application of the financial accounting system and the quality of financial reports affect the accountability of government agency performance at the Regional Asset Finance Agency of North Sumatra Province both partially and simultaneously.The sample in this study were employees of the Accounting Division, Treasury and Regional Cash Division and Budget Management Division totaling 60 employees. The methods used in this research are descriptive statistical analysis, data quality test with validity and reliability test,classical assumption test with normality, heteroscedasticity and multicolonierity test, multiple linear regression analysis and hypothesis testing with t test, F test and coefficient of determination. The results of the study state that the application of the financial accounting system partially has a positive and significant effect on the accountability of government agency performance, the quality of financial reports partially has a positive and significant effect on the accountability of government agency performance, the application of the financial accounting system and the quality of financial reports simultaneously has a positive and significant effect on the accountability of government agency performance at the Regional Asset Finance Agency of North Sumatra Province..

Analisis Penerapan Sistem Akuntansi Keuangan Pada Kantor Camat Lima Puluh Pesisir

The management of the regional financial accounting system can be done by providing information and disclosure of the government's financial performance. In general, village financial management has not kept accounting records in accordance with generally accepted accounting principles. For example, at the end of the year do not make adjustments (stock taking) inventory, and calculation of depreciation on assets. The budget is determined based on an estimate of future activities, whether or not the estimate is correct depends on the experience and intelligence of the estimator/projector, if there is an inaccuracy it can disrupt the planning, coordination and supervision.
 Keywords: Financial Accounting, Budget Implementation, Transparency.

THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION ON PERFORMANCE WITH TECHNOLOGY ACCEPTANCE MODEL (TAM) APPROACH IN PUBLIC SERVICE AGENCIES OF JAMBI PROVINCE

The financial accounting system of the Public Service Agency (BLU) is created to provide detailed information about BLU's financial situation, its capacity to obtain economic resources, expenses incurred, sources and use of funds, and compliance with regulatory standards. This research examines the impact of implementing an accounting information system on performance using the Technology Acceptance Model (TAM) approach at a Public Service Agency in Jambi Province. Employing a survey method through online questionnaires, the study focuses on variables such as perceived usefulness, perceived ease of use, and performance. The participants include 237 users of the Accounting Information System at BLU in Jambi Province, with 233 questionnaires returned and processed. The analytical tool used is SMART PLS. The results indicate that perceived ease of use, perceived usefulness, and acceptance of the Accounting Information System significantly affect its adoption, while perceived ease of use does not significantly impact performance. Perception of usefulness significantly influences performance. Individual performance achievement is linked to task completion with the support of information systems. While perception of ease of use can directly affect performance, it can also have an indirect impact through acceptance of the Accounting Information System as a mediator.

Pengaruh Sistem Pengendalian Internal Pemerintahan dan Sistem Akuntansi Keuangan Daerah Pada Kantor Inspektorat Kota Padang Sumatera Barat

This research aims to test the government's internal control system and regional financial accounting system on the effectiveness of regional financial management. Data collection for this research used a questionnaire. Questionnaires were delivered to 74 employees at the Padang City Inspectorate Office. This research is included in quantitative research. The sample was determined using total sampling technique. Data analysis uses multiple regression using SPSS 22 software. The results of this research show that the internal control system has no effect on the effectiveness of financial management and the accounting system has a positive effect on the effectiveness of financial management.

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.

Short-term financial control in the management of exchange transactions

Short-term financial control is a rather laborious process for a financier and takes up to 60 percent of the time of financial management. Its main content is the formation of information about the cash flows expected in the near future when concluding and executing exchange transactions. At the same time, it is necessary to accurately determine the objects of short-term financial control and clearly link them with the objects of financial accounting. In the article, exchange transactions carried out by organizations both on the exchange and over-the-counter financial market are selected as the object of research. More precisely, the main attention in the article is focused on the system of financial control and financial accounting of contractual obligations arising from the conclusion of contracts between the subjects of an exchange transaction in the financial market. According to the results of the study, the authors of the article came to the conclusion that the procedures of short-term financial control in the management of exchange transactions assume the continuity of the information contained in the financial management system and in financial accounting and ensuring the effectiveness of the management of market trade in economic resources.

QUALITY OF FINANCIAL REPORTS IN PAPUA PROVINCE: WHAT FACTORS INFLUENCE IT?

Government accounting standards, internal control systems, regional government financial accounting systems, and resource competencies were tested to see whether they had an effect or not on the quality of local government financial reports in Papua Province. A total of 57 questionnaires from 27 OPDs were analyzed using multiple linear regression analysis. The results of this research indicate that government accounting standards and human resource competency respectively have an influence on the quality of local government financial reports. In other hand, internal control system and regional government financial accounting system respectively has no effect on the quality of regional government financial reports. It is hoped that the implications of this research can be input for the government of Papua Province to improve the quality of its financial reports.

Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah (SAKD), Pemanfaatan Teknologi Informasi Dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada Pemerintahan Desa Kecamatan Besitang

This research aims to determine the effect of understanding the Regional Financial Accounting System (SAKD), the use of information technology, and internal control on the quality of financial reports in the Besitang District Village Government. This research uses quantitative methods with an associative approach, data collection techniques using questionnaires, the number of samples in this research is 45 people from the Village Work Unit (SKPD) who are involved in financial preparation reports at the Besitang District village/district office. The sampling technique uses a saturated sampling technique. Data were analyzed using multiple linear regression methods. The results of this research show that Understanding the Regional Financial Accounting System (SAKD) partially has a significant effect on the Quality of Financial Reports in the Besitang District Village Government, while the partial use of Information Technology and Internal Control does not have a significant effect on the Quality of Financial Reports in the Besitang District Village Government. Understanding the Regional Financial Accounting System (SAKD), Utilization of Information Technology, and Internal Control simultaneously have a positive and significant effect on the Quality of Financial Reports in the Besitang District Village Government.

A Study on Need of Robust Financial Management and Accounting System with Reference to Construction Industry

In today’s scenario, it’s uncertain to set up a construction firm. Many construction enterprises quit their business operations every year. Due to the specific characteristics of the construction business, running a successful construction firm demands a professional set of financial management abilities and robust accounting system. The construction industry, in contrast to other sectors, faces a number of obstacles, such as: (1) an ongoing demand to create unique projects; (2) the need to construct projects at various sites; (3) the handling of retention and advance payments; and (4) a reliance on subcontractors for the successful completion of operations. This study attempts to know the significance of robust financial management and accounting systems in the construction industry.

Analysis of Implementation of Financial Accounting System in Micro Small and Medium Enterprises (MSMEs) in Patrang District, Jember District

In general, many Micro, Small and Medium Enterprises engaged in trading businesses have not been able to prepare business performance reports and financial reports in accordance with generally accepted accounting standards. Information is a very important component for companies because it is a basic input in every decision making, therefore relevant, timely, accurate, and complete information is needed by every company. Management accounting is a systematic connective tissue in presenting information that is useful and can assist company leaders in their efforts to achieve predetermined organisational goals. Management accounting information has a function as an accounting information processing system and as a type of information. The main challenge faced by MSME entrepreneurs is financial management and management that has not followed good and correct accounting principles. The current research aims to provide an understanding of the application of accounting in MSMEs in Patrang District, Jember Regency, and to find out the obstacles that hinder the application of accounting in MSMEs in Patrang District, Jember Regency and provide solutions for MSME actors in applying accounting with good and correct accounting principles.

Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintah dan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan: Studi pada OPD Kabupaten Simalungun

This study set out to find out how the use of government accounting standards, regional financial accounting systems, and expertise in human resources all affect the quality of regional financial reports. This study's participants were all 33 Regional Apparatus Organizations (OPD) in the Simalungun Regency. The samples taken in this study were 33 OPD in Simalungun Regency. Each sample each as many as 3 respondents. Respondents in this study were 1 Head of Finance Subdivision, 1 staff member of the finance section, and 1 treasurer at OPD. With a total sample of 99 people. By distributing questionnaires to the relevant respondents, data were gathered. Using SPSS 24, multiple linear regression was used to analyze the data. The findings indicate that the Accounting System for Regional Finance, Government Accounting Standards, and Human Resource Competence all significantly improve the quality of financial reports produced by regional governments. Additionally, the findings indicate that the Accounting System for Regional Finance significantly improves the quality of financial reports produced by regional governments.

Analysis of the Implementation of the Government Financial Accounting System in Improving the Quality of Regional Government Financial Reports (Case Study at the Sunggal Sub-District Office, Deli Serdang Regency)

This study seeks to determine how the use of the government financial accounting system affects the caliber of local government financial reports in the Sunggal District Office, Deli Serdang Regency,. This study employs a qualitative descriptive methodology and uses interviewing and documenting as data collecting approaches. According to the study's findings, the Sunggal District Office in the Deli Serdang Regency might benefit from the installation of a government financial accounting system by producing better financial reports.

The Effect of Application of Accounting Systems and Utilization of Information Technology on the Accountability of Village Fund Management (Case Study in Tanjunganom Village)

This study was conducted with the aim of testing the effect of the Application of the Village Financial Accounting System Application and the Utilization of Information Technology on the Accountability of Village Fund Management in Tanjunganom Village. The population in this study is the village apparatus in Tanjunganom Village. This study uses a quantitative approach. Data was collected using a questionnaire with a sample of 32 respondents. This research was processed using SPSS version 24. The data analysis methods used are validity test, reliability test, classical assumption test, multiple linear regression analysis, and t test (partial test). These results indicate that the Village Financial Accounting System Application has a positive effect on Village Fund Management Accountability, but Information Technology Utilization has no effect on Village Fund Management Accountability.

The Influence of Attitudes, Motivation, And Perceptions on The Village Financial Accounting System in Kadipaten Subdistrict of Majalengka Regency

The Influence of Attitudes, Motivation, And Perceptions on The Village Financial Accounting System in Kadipaten Subdistrict of Majalengka Regency

Correlation of financial accounting and corporate governance from the perspective of Chinese and Japanese university students in Tokyo

The purpose of this study is to explore the perspectives of Japanese and Chinese university students who are taking up global management courses on financial education and corporate governance. It aims to examine how the students’ age, nationality, and sex are related to their financial knowledge and views on corporate governance practices. It is motivated by the gap in the literature on the moral and ethical aspects of financial education and corporate governance, as well as the cultural factors that influence corporate decisions. The study also seeks to understand the perceptions and expectations of future professionals and business leaders from different cultural backgrounds regarding financial accounting and corporate governance systems. It is based on a literature review, a survey and semi-structured interview of 44 students from one of the top-ranked private universities in Tokyo. The research uses descriptive statistics, correlation analysis, and regression analysis to analyze the data. The study expects to find significant differences between the students’ financial knowledge and corporate governance views according to their age, nationality, and sex. It also expects to find positive relationships between the students’ financial knowledge and their corporate governance views. It also seeks to contribute to the existing literature by providing insights into the perspectives of Japanese and Chinese university students on financial education and corporate governance. The result of the study informs policies, education programs, and corporate practices related to financial accounting and corporate governance in Japan, China, and potentially other countries as well.

PENGARUH PERSPESI KEMUDAHAN, MANFAAT, RISIKO DAN KEPERCAYAAN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (Studi Pada Pelaku UMKM Kota Bandung)

This study aimed to determine the interest of small and medium enterprises (SMEs) in using accounting information systems. The interests of SMEs were measured by using the effectiveness of implementing accounting information systems. In addition, behavioral variables were used to bridge the relationship between the perceptions of SMEs on the ease of use, benefits, risks, and trust in the effectiveness of the information system used. The survey method involving a questionnaire was used in this study. The results showed that behavior determines the effectiveness of applying accounting information systems to SMEs. This study also found that it is essential to pay attention to the benefits of the financial accounting system created by the SME company in bringing out a positive attitude from users of accounting information systems.

The Effect Of Regional Financial Accounting Systems And Utilization Of Information Technology On SKPD Performance With Attitude Of Government Apparatuses As A Moderating Variable

This study aims to test whether the moderation of the attitude of government officials can influence the regional financial accounting system and the use of information technology on SKPD performance. The population and samples selected in this study were Regional Work Units (SKPD) in the DKI Jakarta area, questionnaires which would be distributed to Regional Work Units (SKPD) in the DKI Jakarta area with a total of 236 samples. The software used is SmartPLS (Partial Least Square). The results of hypothesis testing in this study found that the regional financial accounting system has a positive and significant effect on SKPD performance, the use of information technology has a positive effect on SKPD performance, the attitude of government officials on SKPD performance has a positive and significant effect, the attitude of government officials can strengthen the influence of the regional financial accounting system on SKPD performance and moderating the attitude of government officials are not able to strengthen the influence of the use of information technology on SKPD performance.

Analysis of Success Dimensions: Financial Information System at the Directorate General of Livestock and Animal Health of the Ministry of Agriculture

According to the Letter from the Director General of the Treasury of the Ministry of Finance Number: 51 / PB / 2021 dated February 22, 2021, the Agency-Level Financial Accounting System (SAKTI) is an application that budget recipients from the State Budget (APBN), Directorate General of Livestock Health, the Ministry of Agriculture are required to use. The author examines the fixed asset module from a variety of modules in SAKTI, such as the Receivables Module, Inventory Module, Fixed Asset Module, Reporting Module, Budgeting Module, Commitment Module, Treasurer Module, Payment Module, and Administration Module. The author analyzes the fixed asset module as an end user, so hereby the author tries to make Information Quality, System Quality, Service Quality, User Satisfaction and Net Benefits as variables, therefore the success of the Delone and Mclean approach model information system on SAKTI makes assessment indicators on SAKTI.

Pengembangan Desa Wisata Bumi Arum Majasto berbasis Histori, Lingkungan, dan Ekonomi

Majasto village was designated by the government as a Religious Tourism Area through the Sukoharjo Regency Spatial Plan. However, to support this, Majasto Village does not have a good management system and regional planning of village-owned enterprises (Badan Usaha Milik Desa/Bumdes) to encourage its economic acceleration. This program aims to develop a tourism village area plan and optimal financial management for Bumdes. The method used is through mapping both physical and non-physical potentials of the village to obtain detailed information, which is done by conducting a mapping or survey to identify natural and artificial physical potential, as well as socioeconomic and historical aspects to understand the potential and problems through SWOT analysis. The results of this program are in the form of a Tourism Village Master Plan and a Priority Area Plan. The second result is the initiation of financial digitization training through Bumdes Financial Accounting System. This is done to ensure that Bumdes can record transactions and financial reporting properly. The integration of the development of Bumdes business unit based on the Tourism Village Master Plan and the Priority Area Plan (the first stage result) and the Bumdes Profile (the second stage result).

A Look at How Regional Financial Accounting, Government Internal Control, and IT Affect Financial Statement Quality

This correlational study aims to explain the impact of the Regional Financial Accounting System (SAKD), the Government Internal Control System (SPIP), and the Use of Information Technology on the Quality of Regional Financial Reports at the Regional Apparatus Organization of Papua Province. The sampling technique is a Saturated sample of 67 respondents who perform duties as general treasurer/assistant/assistant, regional financial report system operator, or financial report verification section. According to the findings of this investigation, the regional financial accounting system needed to be implemented optimally. Supposedly, the implementation of the regional financial accounting system facilitates the achievement of quality regional financial management by local administrations. Implementing the regional accounting system has not optimally contributed to producing high-quality regional financial reports. The effectiveness of the government's internal control system can influence the quality of local government financial reports by continuously applying critical processes to actions and activities carried out by leaders and all employees to provide sufficient assurance of achieving organizational goals through effective and efficient workouts. Utilizing information technology in the OPD environment of the Papua Provincial Government has enhanced the role of information technology in improving the integrity of Local Government Financial Statements.Keywords:Regional Financial Accounting System, Government Internal Control System, Information Technology and Quality of Financial Statements.