Quality Of Statements Research Articles

Anteseden Kualitas Laporan Keuangan BUMDes

Village-Owned Enterprises (BUMDes) play an important role in encouraging rural social and economic development, where BUMDes is one of the entities that can encourage an increase in Village Original Revenue (PAD). This study aims to empirically test and analyze the effect of human resource competence, information technology utilization, and internal control on the quality of financial reports on BUMDes in Temanggung Regency. This research is a quantitative study with data sources using primary data obtained through distributing questionnaires. The population of this study were 30 BUMDes in Temanggung Regency. The sampling technique used purposive sampling method director, secretary, treasurer, and financial staff. The number of samples in this study were 109 respondents. The data analysis method uses multiple linear regression. The results of this study indicate that human resource competence, information technology utilization, and internal control have a positive effect on the quality of financial statements.

The Influence of Accounting Understanding and Characteristics on the Quality of Financial Statements of MSMEs Fostered by Bank Indonesia

The purpose of this study is to gather empirical data regarding the impact of business attributes and accounting knowledge on the caliber of financial reports produced by MSME's. Quantitative techniques are used in this study model or design. 68 MSMEs registered with the Bank Indonesia Gorontalo Branch made up the population of this study, and 68 MSME respondents made up the sample. In this study, questionnaires and observation were employed as data gathering methods, while PLS-SEM analysis was employed as a data analysis method. The study's findings demonstrate that the quality of financial reports (Y) is positively impacted by both business characteristics (X2) and accounting understanding (X1). Amounting to 76.5%, this indicates that the variables Accounting Understanding (X1) and Business Characteristics (X2) can account for the Quality of Financial Reports (Y). In the meantime, other variables not covered in this study can account for the remaining 23.5%.

The Effect of BMN Assessment and Control in Supporting The Optimization of BMN Management and Its Implications for The Quality of Financial Statements at RSPR

The Effect of BMN Assessment and Control in Supporting The Optimization of BMN Management and Its Implications for The Quality of Financial Statements at RSPR

Determinant: Follow-up of Audit Result Recommendations on the Quality of Regional Government Financial Reports

This study aims to determine the Follow-up of Recommendations for Examination Results, the Quality of Financial Statements and the Effect of Follow-up Recommendations on the Quality of Financial Statements. This research was conducted at the Regional Government-LKPD for the 2015-2019 period.This study used a quantitative approach with descriptive design and associative research. The research data used the technical census of 542 LKPD for the 2015-2019 period. Data analysis using binary logistic regression analysis. The results showed that in the 2015-2019 period local governments had followed up on the Examination Results Recommendations according to the recommendations by 61.6%, followed up but not according to the recommendations by 30.5%, had not followed up by 7.8%, and could not follow up by 0.1%. Furthermore, in the same period 100% WTP opinion has been achieved by all provincial governments, in district governments it reaches 88%, while in city governments it reaches 94%. The results showed that the Follow-up Recommendation of the Examination Results had a positive effect on the quality of the Local Government's financial statements. Thus, it means that follow-up recommendations on audit results can improve the quality of financial statements, if local governments follow up on the recommendations given by auditors, it will be able to improve the quality of financial statements for the next period. Keywords : Follow-up Recommendations of Examination Results, Quality of Financial Statements

Pengaruh Teknologi Informasi Dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Perusahaan (Studi Pada PT. Mitra Pinasthika Mustika Tbk)

This study aims to 1.) determine the effect of information technology on the quality of the company's financial statements at PT Mitra Pinasthika Mustika Tbk. 2.) determine the effect of the accounting information system on the quality of the company's financial statements at PT Mitra Pinasthika Mustika Tbk. 3.) determine the effect of information technology and accounting information systems on the quality of the company's financial statements at PT Mitra Pinasthika Mustika Tbk. The research method used in this research is descriptive quantitative method with the help of SPSS (Statistical Program for Social Science) analysis tool. The results of this study indicate that the influence of Information Technology and Accounting Information Systems has a significant influence on the company's financial statements at PT Mitra Pinasthika Mustika tbk.

Pendampingan Penyusunan Laporan Keuangan Sesuai Standar Akuntansi Keuangan pada UMKM Toko Bunga

Micro, Small, and Medium Enterprises (MSMEs) are one of the main pillars supporting the Indonesian economy. Over time, the number of MSMEs in Indonesia has shown significant growth. However, unfortunately, this growth has not been accompanied by development in the financial aspect. This is evidenced by the numerous MSMEs that still face challenges in managing and preparing financial statements in accordance with Financial Accounting Standards. One of the MSMEs facing obstacles is Vialin Florist, an MSME engaged in floral arrangements and has been operating since 2022 through a digital platform. This research aims to assist Vialin Florist in preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium-sized Entities (SAK-EMKM). The method applied is mentoring by providing understanding and guidance to partners in preparing financial statements using Microsoft Excel. The results show that mentoring activities can increase the knowledge and abilities of Vialin Florist’s owners in preparing financial statements more accurately and in accordance with standards. The improvement in the quality of financial statements is expected to positively contribute to the decision-making process undertaken by MSMEs.

The Implementation of Governmental Accounting Standards and the Quality of Financial Statements

This study examines the impact of governmental accounting regulations on financial statement quality at BPKAD Buru, Indonesia. Using quantitative methods, data were collected via questionnaires from leaders and employees involved with BPKAD Buru. The sample size was (mention the sample size). Simple regression analysis revealed a significant positive correlation between adherence to governmental accounting standards and the quality of financial reports. Specifically, the findings indicate that (provide specific statistical findings, e.g., coefficients, p-values). Adherence to standardized accounting practices enhances financial report quality, with approximately 35.1% of the variance in regional financial reporting quality attributable to these standards. This underscores the crucial role of regulatory frameworks in improving financial transparency and accountability within governmental entities. This research contributes to public sector accounting discourse by elucidating the relationship between accounting regulations and financial reporting quality, offering valuable insights for policymakers, practitioners, and scholars focused on effective financial management and governance.

Analisis Sistem Informasi Akuntansi dalam Menunjang Kualitas Laporan Keuangan pada KSP Kopdit Tuke Jung Kantor Pusat Nelle

This study aims to determine and analyze the application of accounting information systems in supporting the quality of financial statements at KSP Kopdit Tuke Jung Nelle Head Office. The data collection used in this study used observation, interview, and documentation methods. This type of research uses qualitative descriptive. Using this qualitative descriptive method, researchers describe and describe and analyze the application of accounting information systems in supporting the quality of financial statements at KSP Kopdit Tuke Jung Nelle Head Office. The results of this study show that the application of the accounting information system at the KSP Kopdit Tuke Jung Nelle Head Office has been implemented but there is still a lack of relevance in presenting quality financial statements because there are still delays in the submission of financial statements. Keywords : Accounting Information Systems, Quality of Financial Reports.

The Effect of Financial Literacy, Internal Control Systems, and Accounting Information Systems on the Quality of MSME Financial Statements in Bandung City

The Effect of Financial Literacy, Internal Control Systems, and Accounting Information Systems on the Quality of MSME Financial Statements in Bandung City

Pengaruh Standar Akuntansi Pemerintah, Good Governance dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan

This study investigates how the Bandung City Regional Financial and Asset Management Agency's internal control system, Good governance practices, and government accounting standards (SAP) will affect the quality of its financial statements in 2022. The goal of the study is to comprehend a number of variables that may impact the accuracy, dependability, and legitimacy of financial statements issued by public entities in the context of local government. The quantitative method used combines secondary data from relevant documents and literature with primary data from employee interviews who are directly involved in financial report preparation. This is done through a descriptive and verification approach. The Bandung City Regional Financial and Asset Management Agency's 82 employees and State Civil Apparatus served as the research subjects for this study, which was carried out using a probability sampling technique. The results show that there is a reporting delay even though the Bandung City Regional Financial and Asset Management Agency's financial reports are of high quality. The quality of financial statements is significantly impacted by SAP and SPIP, but not significantly by Good governance. For a more comprehensive improvement, it is therefore advised to periodically develop SAP and SPIP implementation while continuing to pay attention to Good governance issues. Keywords: Government Accounting Standards, Good Governance, Internal Control System, and Financial Statement Quality.

Findings of a Community Health Needs Assessment Survey in Al Najaf Governorate Iraq: A Snapshot of Al Marashda's Health Status.

Community health assessment (CHA) is a well-known method for identifying and analyzing community health needs. This CHA survey aimed to identify and analyze community health needs and assets to prioritize these needs and to plan and act upon significant unmet community health needs. The CHA was planned based on the suggested standard of the North Carolina Guide including eight phases from July to December 2023. The CHA survey was performed among Al-Marashda region residents in the Al-Manathera district. The sample size of our study was 184 interviews of 12536 population. The primary data, which included demographic information, quality of life statements, and community improvement, were collected from the community using a questionnaire through opinion surveys and focus groups, while the secondary data which included the social, health, and economic status of Al-Marashda region residents were obtained from district and governorate sources. Analysis of whole data sources allowed 10 areas of community concern to be identified. Findings from the CHA survey showed that diabetes and high blood pressure, poverty and unemployment, and air pollution were the most common public health problems as priorities. The high-priority problems of Al-Marashda are in common with the noncommunicable diseases (NCDs) priority in Al Najaf. However, poverty and air pollution are specific to the Al-Marashda region. Public health authorities and the city governorate are advised to consider, support, and develop community diagnosis documents to implement appropriate interventions.

Information systems application to improve the financial statements presentation (Case study of PT XYZ)

This study aims to know and analyze the application of sales information systems and accounting information systems that aim to improve the quality of financial statements. This study uses descriptive qualitative research methods by comparing theory and practice/implementation of information systems at PT XYZ. The main focus of this study is how to apply the sales information system and the accounting information system so that the process of preparing financial statements, especially income statements, balance sheets, changes in capital and cash flow statements, can be presented on time to management. The research results are as follows: (1) The manual process of transfer of sales data to Accurate Online resulted in delays in the preparation of financial statement, affecting management's ability to make decisions based on up-to-date financial information. (2) The new system improves inventory control, smoother returns, and balance sheet position. (3) The study suggests a new system for e-commerce transactions, especially online, as trends in marketplaces like Shopee, Tokopedia, and TikTok have significantly impacted Indonesian shopping.

THE INFLUENCE OF ACCOUNTING STANDARDS, TECHNOLOGY AND LOCAL APPARATUS ON THE FINANCIAL REPORTING OF BPKAD IN BANDUNG CITY

The purpose of this study is to determine the influence of the application of government accounting standards, the utilization of technology and the quality of local government apparatus on the quality reports of the Bandung City BPKAD Financial Reporting (BPKAD). This study combines several variables, namely, the variables of application standard accountancy governance (X1), utilization technology (X2), and quality apparatus government area (X3) against quality report finance (Y). The researchers took samples using purposive sampling technique. The results showed that the implementation of the government accounting standard has a significant positive effect on the Quality of financial reports. The use of technology has an important positive effect. The quality of the local Government Apparatus government area has an obvious positive effect, and the use of information technology can assist government entities in compiling and producing quality financial reports effectively, efficiently, and economically. It is important to pay more attention to the competency of the human resources of government employees. For the local government of Bandung city, it is advised to further improve the quality, relevance, and understandability of the financial statements produced so that financial reports can be presented in a timely manner. The SKPD level needs to be considered, as they greatly assist employees in performing their duties effectively.

Effectiveness of The Education Level, Understanding of Accounting and Work Experience on the Quality of Financial Statements in The MSMEs Indonesian Local Government

Micro, Small and Medium Enterprises (MSMEs) face several obstacles so that in their business it is difficult to develop, one of which lies in financial management in their business activities so that the presentation of financial statements poses its own problems for MSMEs. The purpose of this study is to determine the influence of education level, accounting understanding and work experience on the quality of financial statements produced by MSMEs in MaLang City. This research approach uses quantitative techniques and measures the results using the Likert scale sourced from questionnaire data. Using agency theory and stewardship theory. The sampling technique uses a purposive sampling method with predetermined criteria. The population of this study is MSMEs in Malang City, the number of respondents who filled out questionnaires that have been distributed through whatsapp grub assisted by the MSME cooperative office in Malang City 45 respondents but who met the criteria of 38 respondents. Using analysis techniques which include validity, reliability and hypothetical tests used are R tests and T tests with the help of SPSS 25 software. The results showed that 53.4% of the influence of the quality of MSME financial statements was influenced by the variables studied. Understanding accounting has a significant positive effect on the quality of financial statements, the level of education and work experience does not affect the quality of financial statements.

Peranan Good Corporate Governance Terhadap Kualitas Laporan Keuangan Perbankan

The study aims to provide empirical evidence about the effect of Good Corporate Governance as represented by the variables of the audit committee, the commissioner's council, and the quality of audits upon the partial quality of financial statements. The research method used is a quantitative study method with a descriptive approach. Samples from this study are 37 Banks registered to the Indonesia Stock Exchange (ISE) from 2019 to 2020, with 74 annual data observations of the company's annual report. Variables of the audit committee and council of commissioners are being presented by the number of members, variable quality audits are being propositioned using the type of public accountant's office, while the quality of financial statements is being targeted with Return On Assets (ROA). Hypothetical testing was done using linear regression analysis methods and testing t. data processing using a IBM SPSS statistic 25.0 application. Studies have shown that the auditing committee and the quality of the audit have no effect on the quality of the financial report, whereas the board of commissioners have significant impact on the quality of the financial report. These results can be used to look at the quality of corporate financial statements. Board commissioner variables that have an impact on the quality of financial statements can become used by companies to improve the quality of the financial report.

Refleksi Penerapan Akuntansi Berbasis Akrual: Simbolis atau Substantif?

This study aims to investigate the relationship between the application of accrual-based accounting and performance, using the institutional theory perspective. The study divides performance into two aspects: operational and financial performance. The data used in this study consists of 3,252 observations from local governments in Indonesia from 2011 to 2017. This research provides empirical evidence on the relationship between the implementation of accrual-based accounting and government performance, which is still limited. The results indicate a positive correlation between accrual-based accounting implementation and performance, as measured by both operational and financial parameters. The Indonesian government has adopted accrual-based accounting from the International Public Sector Accounting Standards (IPSAS) in a substantial manner, rather than just symbolically, in order to gain international legitimacy. The study's results are expected to inform the government on how to enhance the quality of financial statements and understanding of the implementation of accrual-based accounting in Indonesia. The study found that the perception of accrual-based accounting implementation varies across regions.

Pengaruh Penerapan Sistem Pengendalian Intern, Motivasi Kerja, dan Aksesibilitas Pelaporan Terhadap Kualitas Laporan Keuangan pada Dinas Pekerjaan Umum Kota Padang

The effect of the application of the internal control system, work motivation and reporting accessibility on the quality of the financial statements of the Padang City Public Works Department. This approach uses a quantitative approach, using primary data through a questionnaire. The respondents in this study were the Head of the Finance Division, the Secretary of Finance, Verification (internal Control) and the Staff of the Financial Management Section. The variables used in this study are the Internal Control System, Work Motivation, and Reporting Accessibility as independent variables, and the Quality of Financial Statements as the dependent variable. The method used in analyzing the data is using multiple regression analysis statistics. The results show that the implementation of the internal control system, work motivation and reporting accessibility on the quality of financial reports has no significant effect on the quality of the financial statements of the Padang City Public Works Department.

Pengaruh Leverage, Likuiditas, Profitabilitas, Umur Perusahaan dan Ukuran Perusahaan Terhadap Kualitas Laporan Keuangan (Study Empiris pada Perusahaan Manufaktur Sektor Makanan & Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021)

This study aims to examine the effect of Leverage, Liquidity, Profitability, Company Size and Company Age on the Quality of Financial Statements in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The population of this study consisted of 32 manufacturing companies listed on the Stock Exchange and the sampling method was carried out by purposive sampling. With this method, a sample of 15 companies was obtained with an observation period of 4 years (2018-2021) so that the number of observations was 60. The annual report data is accessed through the Indonesia Stock Exchange website (www.idx.co.id).Variable Quality of Financial Statements is measured by the Multiple Linear Regression Formula measured by the total Variable x, Variable x Leverage is measured by DAR = Total Debt: Total Assets, Liquidity is measured using the formula Current Ratio = Current Assets: Current Liabilities, Profitability is measured using the formula ROA = Net income after tax: Total assets, company size is measured using the formula Company Size = Ln Total assets, company age is measured using the formula Company age = Research year. The data used in this research is quantitative data. The data collection technique used in this research is the proportional sampling method. The data analysis technique used multiple linear regression analysis.The results showed that: 1) Leverage had a partial effect on the quality of financial statements, 2) Liquidity had a partial effect on the quality of financial statements, 3) Profitability had a partial effect on the quality of financial statements, 4) Company size had a partial effect on the quality of financial statements, 5) Age The company partially influences the quality of financial statements, and Leverage, Liquidity, Profitability, Company size and company age Simultaneously influence the quality of financial statements

Utilization Of Accounting Information Systems, Human Resource Competencies, Government Accounting Standards On The Quality Of Local Government Financial Statements

The local government financial report is a form of accountability report for the implementation of the Regional Revenue and Expenditure Budget that can be calculated with money. This study aims to assess the effect of utilization of accounting information systems, human resource competencies, and government accounting standards on the quality of local government financial reports. In this study, researchers used a quantitative descriptive approach. The information collection method used is through a questionnaire. The number of samples was 95 respondents who were determined using purposive testing techniques. Data analysis was performed with multiple linear regression models with data quality testing and classical assumption tests. The results of this study indicate that the utilization of accounting information systems, human resource competencies, and the application of government accounting standards have a significant effect on the quality of local government financial reports.

The Effect Of SAKD Implementation, Organizational Commitment, Accounting Internal Control and The Use Of Information Technology On The Quality Of Government Financial Statements Batanghari Regency Area

This study aims to determine the effect of the application of the regional financial accounting system (SAKD), organizational commitment, internal accounting control, the use of information technology, and the organization of regional equipment (OPD) on the quality of financial statements produced by the local government of Batanghari Regency. This study adopts a quantitative approach method that focuses on numerical analysis to prove the hypothesis of the sample studied. In order to obtain relevant data, researchers used primary data collection techniques by applying three methods, namely questionnaires, interviews, and literature studies, a sample of 39 respondents filled out the questionnaire used to obtain primary data in this study which was then analyzed with SPSS version 25 with multiple linear regression analysis methods. The results showed that the variables of the Regional Financial Accounting System worth 4.554 > 2.032 at a sig of 0.000 < 0.05 which can be concluded affect the quality of the results of regional financial statements as a whole. Organizational Commitment Variable of 3.360 > 2.032 at GIS of 0.002 < 0.05 which explains that the quality of financial statements is affected partially or in whole. Internal Control Accounting variables of -1.154 < 2.032, at a GIS of 0.257 > 0.05, which can be concluded do not have a real influence on the quality of financial statement results. The variable of Information Technology Utilization is valued at 2.236 > 2.032, at a GIS of 0.024 < 0.05, which can be concluded to partially affect the quality of the financial statements produced.