Government Financial Accounting Research Articles

Analisis Penerapan Sistem Akuntansi Keuangan Daerah Dan Aktivitas Pengendalian Internal Terhadap Kualitas Laporan Keuangan Di Pemerintah Daerah

Regional government financial reports must present information that is relevant, reliable, comparable and easy to understand. This research aims to analyze the influence of the implementation of local government financial accounting systems and internal control activities on the quality of financial reports, both simultaneously and partially. This research is associative in nature. The sample used was 15 people in Sukoharjo Village, Sekampung District, East Lampung Regency, Garut using a saturated sampling method. The analysis used is path analysis because there is a relationship between independent variables. The research results show that the implementation of a regional financial accounting system has a positive but not significant influence on the quality of financial reports, while internal control has a negative influence which is also not significant on the quality of financial reports.

DETERMINAN AKUNTABILITAS KEUANGAN DENGAN KUALITAS INFORMASI LAPORAN KEUANGAN SEBAGAI VARIABEL INTERVENING PADA BADAN KEUANGAN DAERAH KOTA DEPOK

This paper aims to study how internal control system and human resource competence affect the information quality of local government financial statement and how its impact on financial accountability. The data collection method was a questionnaire distributed to 50 samples of the Badan Keuangan Daerah, Kota Depok. The collected data was processed using SPSS 27.00 with t test and Path Analysis. The research results show that the internal control system and human resource competency have a positive effect on the local government financial statement. The internal control system and human resource competency also have a positive effect on financial accountability, both directly and indirectly, mediated by the quality of local government financial report information. In addition, the quality of local government financial report information has a direct and positive effect on financial accountability. The results of this research can be useful for the government as input and consideration in determining policies, especially regarding improving the quality of information on government financial reports and financial accountability.

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.

Analisis Sistem Akuntansi Keuangan Pemerintah pada Kantor Camat Sei Suka

This study aims to determine the government's financial accounting system at the Sei Suka sub-district office. This research is a type of descriptive qualitative research. The research subject in this study is the Sei Suka Sub-district Office, and the object of this research is the application of the financial system. Data collection techniques in this study were interviews and observation. The data analysis technique in this research is data reduction, data presentation, and conclusion drawing. The results of this study can be explained that the recapitulation of financial statements obtained by the SKPD ceiling is Rp. 3,906,587,366 and the SKPD Ceiling value becomes the value of funds (the balance in the report, it is known that the initial disbursement of funds is Rp. 1,700,496,862 and the institution still has a final balance which is usually called the remaining budget, which is Rp. 2,206,090,504. Cash receipts and disbursements system Cash at the Sei Suka Sub-District Office has not been separated in recording. Transactions that result in cash receipts and disbursements are only recorded in the general treasury book. tTheeimplementationnof the Government's financial accounting system at the Sei Suka Office is not in accordance with Regulation No. 24 of 2005 and Regulation of the Minister of Home Affairs No. 13 2006.

Financial accountability on local government and regional economic growth

Audit opinions should be linked to regional economic growth as evidence of financial accountability. Previous research in Indonesia on government spending and regional economic growth has been inconsistent. Audit opinion of local government financial statements could result in discrepancies in the research findings. The purpose of this study is to determine whether there is higher economic growth in local governments that obtain an unqualified audit opinion (UAO) compared to local governments that obtain a modified audit opinion (MAO). This study uses district and city governments in Indonesia from 2016 to 2020 as a sample. The Mann-Whitney test shows that local governments that receive an unqualified audit opinion (UAO) have higher economic growth than those that receive a modified audit opinion. The results of this study show empirically that local government financial accountability is associated with regional economic growth.

The impact of financial accountability, public monitoring and local head tenure on local government performance: Empirical investigation in Indonesia

The study aims at examining the effect of financial accountability, public monitoring, and local head tenure on local government performance in Indonesia. Employing secondary data obtained from the governing bodies in Indonesia, the research generates 508 local governments during 2018-2019 with total of 1016 observations analyzed with panel data regression. Overall, the local governments in Indonesia in average has been able to reach high level performance despite there are still several local governments with only medium level. The empirical analysis reveals that local government financial accountability and public monitoring have positive effect on local government performance. However, local head tenure has no significant effect on local government performance. The study provides several recommendations to improve local government performance. Firstly, local governments should put various efforts in realizing proper financial accountability by improving the governance from budgeting, realization, and financial reporting while also having adequate internal control and procedures. Secondly, the public should have considerable attention on local government activities in performing its functions and responsibilities in which public participation and democratic environment should be maintained.

FAKTOR YANG MEMPENGARUHI EEKTIVITAS PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH

This study aims to empirically examine the utilization of information technology, human resources competency, government financial accounting system, functional supervision, and internal control system for the effectiveness of financial management of BLUD. This research was conducted using a survey method through a questionnaire. The sampling technique used purposive sampling. The analysis technique used is multiple linear regression to examine the effect of using the variables. The results of this study indicate that: first, the use of information technology affects the effectiveness of the financial management of BLUD. Second, human resource competencies affect the effectiveness of the financial management of BLUD. Third. government financial accounting systems affect the effectiveness of financial management of BLUD. Fourth, functional supervision affects the effectiveness of the financial management of BLUD. Fifth, the government's internal control system affects the effectiveness of the financial management of BLUD

Karakteristik Legislatif dan Ketepatwaktuan Anggaran: Studi Empiris pada Pemerintah Daerah di Indonesia

This study aims to examine the effect of local legislative characteristics on the timeliness of local government budgets in Indonesia. Using secondary data from the authorized institutions, this study generates 2032 observations covering all local governments in Indonesia during 2015-2018 that were analyzed using multiple linear regression. The research findings show that most local governments in Indonesia have been able to validate the Local Revenue and Expenditure Budget (APBD) on time, although there are still several local governments that are late by exceeding the deadline of the APBD validation date. Furthermore, the analysis results reveal that legislative political competition has a negative effect on local government budgeting timeliness while legislative size has a positive effect. However, this study finds no significant effect of legislative gender representation considering the relatively low political representation of women in the Regional People's Representative Council (DPRD). From the analysis results obtained, this study emphasizes that the DPRD as the people’s representation must always maintain the quality of supervision in the preparation of the budget even though there is political competition and differences in interests. The people should also increase the representation of women in the DPRD to support equality and support the implementation of DPRD functions. In addition, local governments must also have an adequate number of DPRD members as needed. Thus, local governments can fulfill the timeliness of the APBD validation as a form of local government financial accountability.
 Keywords: local government; budgeting timeliness; political competition; gender representation; legislative size

Factors Affecting Delay in Reporting Village Government Financial Accountability in Delima Subdistrict, Pidie Regency

The purpose of this study is to analyze the factors that affect the delay in reporting village government financial accountability in the Delima District, Pidie Regency. The sample in this study were 44 financial groups. In determining the sample using saturated sampling andfield research method. While the analysis toolused is multiple linear regression. From the results of the analysis obtainedThe factors that cause the dominant delay are the HR factor on the educational background indicator, information technology on the application update indicator, supporting facilities on the internet indicator, the internal control system on the dual position indicator, and the rule of law on the indicator of minimal understanding of legislation. The implication of this research for the working unit is that it can improve the quality of timely submission of financial reports .

IMPLEMENTATION OF GOVERNMENT FINANCIAL INFORMATION SYSTEMS TOWARD LOCAL GOVERNMENT FINANCIAL STATEMENTS: CASE STUDY IN DELI SERDANG, INDONESIA

This paper aims to determine how the application of government financial accounting systems for financial statements government in the Deli Serdang district. The autonomy that has been carried out since 1999 in Indonesia refers to Law number 32 of 2004, which has been revised. Thus, local governments are given the authority to manage finances independently. The use of finance must be carried out accountably and transparently. The study was conducted in the Deli Serdang regency government – Indonesia, with descriptive qualitative research. The data were obtained primarily by the documentation technique, which is a regional financial statement document for two years, a central and local government regulation document. The results showed that; 1) preparation of financial statements, the Deli Serdang regency government has implemented a financial accounting system with inadequate equipment such as an uncomputerized system that has delayed financial statements; 2) delays in financial statements are also caused by unskilled human resources and a bit number of employees for the application of government financial accounting systems; 3) financial statements at the end of the year found that the calculation of the budget, calculation of the budget memorandum, cash flow, and balance sheets are in accordance. However, it is constrained by the unavailability of data comparisons with the previous year; and 4) the structure of government financial management organizations in the form of a direct line, in which leaders and employees have direct responsibility regarding their duties. This can facilitate the coordination of supervisors for the better.

Accountability in village financial management in Kludan Village

This study aims to understand the practice of government financial accountability in Kludan Village, Tanggulangin District, Sidoarjo Regency. Village finances are very interesting to study, because of the large amounts of funds released by the centre for the development and welfare of communities in the village. This study uses two forms of public accountability, namely vertical accountability and horizontal accountability. The use of these two forms of accountability is expected to be able to dig deep information for the village government. This study uses an interpretive paradigm with a case study method. The data used are primary data, obtained from interviews with informants and secondary data obtained from documentation owned by the village government. Village culture is also a tool used by researchers in making decisions when observing research carried out. This is because village culture also influences the way the community and village government think about making decisions. The results showed that the village financial accountability vertically and horizontally had been carried out in accordance with the rules of government on 113 of 2014. This was evidenced by the implementation which was carried out in a transparent, accountable, participatory as well as orderly and budgetary discipline. However, there is still a lack of mastery by village officials regarding the recording of accountability reports. The village government tends to have less accountability. This will have an impact on the level of trust of the village community and the welfare of the village environment.

OPTIMALISASI SISTEM INFORMASI KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH KOTA BANDUNG

Abstract This study aims to examine the effect of the implementation of regional financial accounting information systems on the quality of regional financial reports that are in the Regional Apparatus Organization in Bandung. The phenomenon of this research is financial statements with unqualified and incomplete opinions. The research method is descriptive method of verification where the unit of analysis is the Bandung City Regional Apparatus Organization as many as 27 Regional Apparatus Organizations with 46 respondents. Testing data using validity and reliability tests using SPSS V 24 for testing data analysis and using SmartPLS V3 for hypothesis testing. The results showed that the local government financial accounting information system had an effect on the quality of local government financial reports.
 Keywords: regional financial accounting information system, quality of local government financial reports

PERAN STRATEGIS APARAT PENGAWASAN INTERN PEMERINTAH (APIP) DI MASA PANDEMI COVID-19 TINJAUAN DARI PERATURAN PERUNDANG-UNDANGAN

With the outbreak of COVID-19 and having a huge impact on the government, it requires large-scale handling of COVID-19 to prevent the impact of the COVID-19 Pandemic.The tight escort from APIP as the government's internal control.APIP is expected to be able to oversee and ensure government financial accountability in dealing with the COVID-19 pandemic in Indonesia. APIP's strategic role in overseeing the implementation of state / regional financial governance related to refocusing activities, budget reallocation and procurement of goods / services in accelerating the handling of Corona Virus Disease 2019 (COVID-19) including: Reviewing of refocusing and budget reallocation, reviewing of implementation of procurement of goods / services, post audit of goods / services procurement, and giving consultancy / assistance in financial management and procurement of goods / services in handling COVID-19.
 Keywords : COVID 19, APIP, Refocusing and budget reallocation

PENGARUH PEMBINAAN DINAS PEMBERDAYAAN MASYARAKAT KAMPUNG DAN PENGAWASAN INSPEKTORAT TERHADAP PENGELOLAAN PERTANGGUNGJAWABAN KEUANGAN PEMERINTAH DESA ATAS DANA DESA PADA PEMERINTAH DAERAH KABUPATEN LAMPUNG TENGAH

M anagement of village government financial accountability for village funds is expected to be carried out transparently and accountably that it could give positive impacts on village financial management of village funds. The aspect of managing village financial accountability for village funds can be improved not only by conducting guidance for village officials and doing supervision by the inspectorate, but must be supported by other f actors such as village officials who are competent enough in finance, system application that facilitate village financial managers or village apparatus, regulations that change rapidly in managing and reporting accountability, etc. The research subjects were 301 villages, with sample of 75 respondents. The results of the study were obtained DPMK guidance in a very good category.Supervision of the inspectorate in a very good category. Management of village government financial accountability for village funds in a very good category. DPMK guidance does not affect the village governments financial accountability for village funds, Supervision of the inspectorate influences the financial management of village government for village funds, DPMK guidance and Supervision of the Inspectorate influences the management of village government financial accountability for village funds. DPMK guidance and Supervision of the Inspectorate together can improve village government financial management for village funds.

Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi terhadap Kualitas Informasi Laporan Keuangan Pemerintah Daerah (Studi Kasus pada Pemerintah Daerah Kota Yogyakarta)

The research is to examine the influence of the understanding of local financial accounting system, capacity of human resource and the utility of information tecnology toward the quality of financial report information of yogyakarta government.The used data for the research is primer data. It is the result from questionnaires spreading. The respondence of this research is manager of financial report of yogyakarta local government. The questionnair is spread to 90 respondents, meanwhile that can be proccesd are 63 questionnaires. The method of sample taking is using purposive sampling. Analytic technique of data in this research is using double linier regretion technique.The result of regretion test shows that the local government financial accounting system understanding and the capacity of human resource are not influenced significantly to the quality of local government financial report information, meanwhile the utility of technology is influenced positively to the quality of local government financial report information.keyword: the understanding of local financial accounting system, capacity of human resource, the utility of information technology and quality of local government financial report information.

Education: Honesty, Discipline, Patience, and Ethics as Media in Implementing Government Financial Accounting in Samarinda, Indonesia

Education: Honesty, Discipline, Patience, and Ethics as Media in Implementing Government Financial Accounting in Samarinda, Indonesia

Pengaruh Kompetensi Sumber Daya Manusia dan Penerapan Sistem Akuntansi Keuangan Pemerintah Daerah terhadap Kualitas Laporan Keuangan Dinas Kehutanan Provinsi Lampung

The purpose of this research to knowing the Competence of Human Resources And Application of Local Government Financial Accounting System Against the Quality of Financial Statements of the Forestry Service of Lampung Province. Data were collected by field research and literature study. To get data related to the problem under study, the author uses the technique of collecting data through questionnaire method. The population in this study as many as 70 people. The sampling technique used is simple random sampling, the number of samples in this study as many as 60 respondents. The data has been collected and then analyzed using spss version 20.The criteria of f test as follows: Fcount Ftable or sign, 0.05 and Fcount Ftable or sign 0.05.means a sign model so that it can be used to predict the effect of independent variables simultaneously to the dependent variable. The result of f test analysis has a significant influence between human resource competence (X1) and SAKPD (X2) implementation simultaneously on Quality of financial report of Forestry Service of Lampung Province. (Y). If thitung ttable, then H0 is rejected, If thitung ttabel, then H0 accepted. The result of t test analysis shows that partially competence of human resources and the application of financial accounting system of local government has a significant effect on the quality of financial report of Lampung Province Forestry Service as big as.

The Effect of the Implementation of the Government Financial Accounting System, Internal Control Systems and the Use of Information Technology on the Quality of Financial Statements (At the Konawe Islands District General Hospital)

The Effect of the Implementation of the Government Financial Accounting System, Internal Control Systems and the Use of Information Technology on the Quality of Financial Statements (At the Konawe Islands District General Hospital)

China’s Agricultural Irrigation and Water Conservancy Projects: A Policy Synthesis and Discussion of Emerging Issues

The United Nations (UN) has identified 17 Sustainable Development Goals (SDGs) to tackle major barriers to sustainable development by 2030. Achieving these goals will rely on the contribution of all nations and require balancing trade-offs among different sectors. Water and food insecurity have long been the two major challenges facing China. To address these challenges and achieve the SDGs, China needs to safeguard its agricultural irrigation and water conservancy projects. Although China is making efforts to transition its agricultural development to a sustainable trajectory by promoting water-saving irrigation, a number of issues are emerging, both with policy reforms and technological innovations. Through synthesizing the historical development of agriculture and its relationship with policy and political regimes, this paper identifies four major issues that are challenging the sustainability transformation of China’s agricultural irrigation system and water conservancy projects: (1) problems with financial policy coordination between central and local governments; (2) the lack of incentives for farmers to construct and maintain irrigation infrastructure; (3) conflicts between decentralized operation of land and benefits from shared irrigation infrastructure; and (4) deterioration of small-scale irrigation infrastructure calls for action. In addressing these challenges, policy changes are required: government financial accountability at all levels needs to be clarified; subsidies need to be raised for the construction and management of small-scale irrigation and water conservancy projects; local non-profit organizations need to be established to enhance co-management between farmers and government.

Pengaruh Penerapan Sistem Akuntansi Keuangan dan Efektivitas Pelaksanaan Pengawasan Anggaran Pada Kualitas Laporan Keuangan

The population in this study were all PNS Regional Financial Management Work Units (SKPKD) in the UPT. Disdikpora of Badung Regency. The sample collection technique used was purposive sampling method. Respondents in this study were the Head of the UPT, the subdivision of finance and 3 staff of the finance department of the UPT Disdikpora in Badung Regency totaling 6 UPT spread across all sub-districts, so the number of samples set was 30 people. Methods of collecting data using questionnaires. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the local government financial accounting system has a positive effect on the quality of financial statements and the effectiveness of the implementation of budget monitoring has a positive effect on the quality of financial statements.
 Keywords : Financial accounting system; budget supervision; report quality.