Regional Financial Accounting Research Articles

Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Standar Akuntansi Pemerintahan, dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada Organisasi Perangkat Daerah Kota Bukittinggi)

This study aims to examine the effect of applying the regional financial accounting system, government accounting standards and human resource competence on the quality of local government financial reports (study in the local government organization of Bukittingi City). Research respondents are the Head of Service, Head of Financial Management and Staff of 28 Regional Apparatus Organizations in Bukittinggi City. Meanwhile, the total sample was 84 which was determined by purposive sampling. The technique in collecting data is through a questionnaire. Then the technique for analyzing the data in this study is multiple linear regression using SPSS 25. The study found that the application of the regional financial accounting system showed a significant influence on the quality of local government financial reports. Likewise, government accounting standards and human resource competencies show a significant influence on the quality of local government financial reports. Simultaneously, it was found that the application of regional financial accounting systems, government accounting standards and human resource competencies significantly affected the quality of local government financial reports.

Analysis Of Determinant Factors Quality Of Financial Reporting Of Regional Financial Management Work Units In Indonesia

This study intends to investigate the effects on the quality and value of financial report information of human resource quality, internal control systems, government accounting standards implementation, use of regional financial accounting information systems, and accounting knowledge. This study examines relationships between causes and effects. Questionnaires are used to collect data. The research's population consists of all employees who have employed information systems to do their jobs. With a sample size of 100, the sampling strategy is non-probability sampling. Multiple linear regression analysis was employed as the analytical technique in this study. The study's result demonstrates that a number of variables have varying effects on the informational usefulness and quality of regional financial reports. First off, there isn't much of an impact from the caliber of human resources. Furthermore, there is no notable impact from the internal control system. Third, the information value and quality of regional financial reports are greatly impacted by the use of government accounting rules. Fourth, there is no discernible impact from using regional financial accounting information systems. Fifth, the informational value of regional financial reports is greatly impacted by one's grasp of accounting. Overall, each of these variables affects regional financial reports' information value and quality at the same time, highlighting the need of effective management in these areas for raising the caliber of regional financial data.

PENGARUH PEMAHAMAN PENGELOLAAN KEUANGAN, SISTEM AKUNTANSI KEUANGAN DAERAH, TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN ENDE

The aim of this research is to determine the effect of understanding the financial management of the regional financial accounting system on the performance of the Ende Regency Regional Government. The population in this study was the Head of Section, Secretary and Treasurer for Finance, totaling 159. The sampling technique used purposive sampling, namely the Head of Section, Secretary and Treasurer for Finance in SKPD Ende Regency, totaling 60 people. This type of research uses the type of causality research. This study uses primary data, namely a questionnaire. Data were analyzed using multiple regression analysis which was processed through 1MB SPSS Statistikcever 25. The results of this study indicate that: (1) Understanding of financial management has a significant positive effect on the performance of the local government of Ende Regency. This can be shown by the coefficient value of the variable understanding of financial management of 0.202 with tcount > ttable (4.808> 2.202) and a significant level of understanding of financial management is 0.000 <0.05. (2) The regional financial accounting system has a significant positive effect on the performance of the local government of Ende Regency. This can be shown by the variable coefficient of the regional financial accounting system of 2.239 with tcount > ttable (2.239> 2.002) and the significant level of the regional financial accounting system is 0.029 <0.05. Simultaneously, the variable understanding of financial management and regional financial accounting systems on local government performance is 29.4 while the remaining 70.6% is influenced by other variables not included in the study.

Pengaruh Pengelolaan Keuangan Daerah dan Sistem Akuntansi Keuangan Daerah terhadap Kinerja Keuangan Pemerintah: Studi Empiris pada OPD Provinsi Sumatera Barat

This study aims to analyse the influence of regional financial management and regional financial accounting system on government financial performance. The research was conducted at the West Sumatera Province Regional Apparatus Organization. The sampling technique uses purposive sampling. Method Data collection was carried out using a questionnaire. Regression analysis Multiple tests were carried out to test the hypothesis using SPSS 20 with results research shows that regional financial management has a positive effect on government financial performance while the regional financial accounting system does not has an influence on the government's financial performance.

Pengaruh Standar Akuntansi Keuangan Daerah, Teknologi Informasi dan Kualitas Aparatur Terhadap Kualitas Laporan Keuangan

The aim of the research is to analyze the influence of the application of regional financial accounting standards, the use of information technology and the quality of regional government apparatus on the quality of regional financial reports in the Regional Apparatus Organization (OPD) of Jepara Regency. The population is 46 OPD financial managers. The research results show that the application of regional financial accounting standards has a significant positive effect on the quality of regional financial reports, as shown by the value of tcount (2.006) > ttable (1.65630) and sig. 0.016 < 0.05; The use of information technology has a significant positive effect on the quality of regional financial reports, as shown by the value of tcount (2.567) > ttable (1.65630) and sig. 0.009 < 0.05; and the quality of regional government apparatus has a significant positive effect on the quality of regional financial reports as shown by the value of tcount (2.434) > ttable (1.65630) and sig. 0.015 < 0.05.

THE INFLUENCE OF THE REGIONAL ACCOUNTING FINANCIAL SYSTEM USING INFORMATION TECHNOLOGY AND INTERNAL CONTROL SYSTEMS ON THE QUALITY OF FINANCIAL REPORTING IN DIBAL VILLAGE NGEMPLAK DISTRICT BOYOLALI

This research is a type of quantitative research that aims to determine the effect of the regional accounting financial system, the use of information technology, and the internal control system on the quality of financial reports in the village of Dibal Ngemplak Boyolali. The type of data used in this study is primary data obtained directly from respondents by distributing questionnaires and literature. The sample of this research is all the apparatus of Dibal Ngemplak Boyolali Village, totaling 60 respondents. The sampling technique in this study used a purposive sampling technique. The data in this study were processed using SPSS IBM Statistics Software Version 18. The results of this study revealed that the influence of the regional accounting financial system, the use of information technology, and the internal control system had an effect on the quality of the financial reports of the Dibal Ngempalk Boyolali Village Government.
 
 Keywords: Regional Financial Accounting System, Utilization of Information Technology, Internal Control Systems, Quality of Financial Reports

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.

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.

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.

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.

The Influence of Budget Participation and Budgeting Procedural Justice on Kendari City Government Management Performance with Job-Relevant Information as an Intervening Variable

This study aims to examine the effect of budgetary participation and procedural fairness of budgeting on the performance of Kendari city government management with job-relevant information as a mediating variable. the object of this study is the work unit of the Kendari City regional apparatus. The population in this study was Kendari City Government Agencies, totaling 31 SKPD. The sampling technique was using Purposive Sampling, thus obtaining a sample of 124 respondents. The data analysis technique in this study is Inferential Statistics using the Partial Least Square approach. The results of this study indicate that Budget participation has a positive and significant effect on job-relevant information. Budgetary participation has a positive and significant effect on managerial performance. budgeting procedural justice has a positive and significant effect on managerial performance. budgeting procedural justice has a positive and significant effect on job-relevant information. Job-relevant information has a positive and significant effect on managerial performance. job-relevant information can mediate the influence of influential budgetary participation on managerial performance. job-relevant information can mediate the effect of budgeting procedural justice on managerial performance l. The contribution of this research is to make a scientific contribution to regional financial accounting so that by knowing the importance of managerial performance, local governments can provide maximum service to the community which of course has an impact on increasing people's welfare.

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.

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.

Factors Affecting The Quality of Financial Reports in Local Governments (Study at the Gandus District Office, Palembang City South Sumatera Province)

This study aims to determine the factors that affect the quality of financial reports in the government (Study at the Head Office of Gandus Sub-District, Palembang City, South Sumatra Province). The sample was selected using the Simple Random Sampling technique. Data from 30 respondents were collected through a questionnaire which was then analyzed using multiple linear regression. The results of this study prove that the competence of human resources, the regional financial accounting system, the use of information technology, government accounting standards, and internal controls affect the quality of financial reports. Simultaneously human resource competence, regional financial accounting systems, use of information technology, government accounting standards, internal control affect the quality of financial reports.

The Influence of the Regional Financial Accounting System and the Motivation of Public Services on the Performance of Local Governments

This study aims to examine and analyze the effect of the financial accounting system and public services motivation on the local governments performance. This study uses primary data through survey methods by distributing questionnaires to 40 SKPD within the scope of the Makassar city government. The entire population of this study is a research sample. The data collected was then analyzed using multiple linear regression analysis. The results of this study indicate that there was a positive and significant effect of financial accounting system and public services motivation on the local governments performance. The findings of this study indicate that the better the financial accounting system is applied and the higher the public services motivation that are owned in every employee of the public sector, it will improve the performance of local governments.

Determinan tata kelola pemerintahan pada OPD kabupaten Bima

This study aims to examine whether the regional financial accounting system, human resource competence, transparency and accountability of financial management have an effect on good governance. The approach used is quantitative data. This study’s population is all OPD in Bima Regency with the sample criteria, namely employees who carry out accounting or financial administration functions. The sampling technique used was purposive sampling with a sample of 122 respondents. The results of this study indicate that regional financial accounting systems and financial management transparency have no effect on good governance, while human resource competency and financial management accountability have a positive effect on good governance. The implication of this research is that the Bima Regency Government can improve the competence of employees who work as financial managers by providing education and training related to good governance and placing appropriate apparatus in the field of regional financial management. The results of the research contribute to enriching knowledge regarding the application of Stewardship Theory. The government as the holder of the trust can carry out good governance. The financial accounting system must comply with predetermined standards so it can produce financial reports that can be accounted for, are relevant, reliable, comparative and verifiable.

PENGELOLAAN BELANJA DAERAH: APAKAH SISTEM AKUNTANSI KEUANGAN DAERAH, PENGAWASAN KEUANGAN DAERAH, DAN KOMPETENSI SUMBER DAYA MANUSIA BERPENGARUH?

This study aims to analyze the effect of regional financial accounting systems, regional financial supervision, and human resource competence on regional expenditure management. This study is descriptive quantitative research. The population in this study is the SKPD of Aceh Tengah District. The sampling method used was random sampling with a total of 220 respondents. The type of data used is primary data obtained through distributing questionnaires. The data were analyzed using multiple linear regression analysis with the help of IBM SPSS Statistics 25. The finding indicated that the regional financial accounting system has a positive and significant effect on regional expenditure management, regional financial supervision has a positive and significant effect on regional expenditure management, and human resource competence has a positive and significant effect on regional expenditure management. Simultaneously, regional financial accounting systems, regional financial supervision, and human resource competence have a positive and significant effect on regional expenditure management.

Pelatihan Akuntansi Keuangan Daerah bagi Guru Akuntansi SMK Se-Kabupaten Mempawah

This Community These Community Service Activities were initiated by the UPPM Team Accounting Department after coordinating with the Principal of SMKN 1 Mempawah Hilir in April 2022. The results of an initial survey via questionnaire of 8 accounting teachers in the Financial and Institutional Accounting Expertise Program showed that teachers still lack understanding of financial accounting area, as important material in learning Accounting Practicum for Government Agencies/institutions which focuses on recording transactions and completing the accounting cycle of Regional Work Units (SKPD). This is indicated by the fact that most of the accounting teachers in the Institutional Accounting and Finance Expertise Program do not understand the types of source documents for recording transactions and techniques for recording transactions, as well as completing the SKPD accounting cycle. The solution offered by the UPPM Team of the Accounting Department to solve partner problems is to organize Regional Financial Accounting Training for Accounting Teachers at Vocational Schools throughout Mempawah Regency. The target of this activity is that 12 teachers who teach in the Institutional Accounting and Financial Expertise Program in Mempawah Regency can record transactions and complete SKPD accounting cycles, making it easier for teachers to teach every material in the Accounting Practicum subject for Government Agencies/Institutions to students in their schools. each. This training will be held on Monday, October 3, 2022 in the Lab Room. Computer SMK Negeri 1 Mempawah Hilir. This training was attended by 12 accounting teachers from SMK Negeri 1 Mempawah Hilir and SMK Negeri Sungai Kunyit. Activities run smoothly from 08.30 – 16.00 WIB. After attending the training, there was a significant difference in the level of understanding of the participants compared to before attending the training. Participants' knowledge of regional financial accounting increased, as well as skills in carrying out the practice of preparing SKPD financial reports. This shows that the training was carried out effectively. Hopefully the results of this training activity will be useful for teachers in transferring knowledge to their students in the Accounting Practicum subject for Government Agencies/Institutions in their respective schools. Before the event was closed, the PPM Team of the Polnep Accounting Department handed over 12 textbooks to the participants. The session of presenting souvenirs to the Principal of SMK Negeri 1 Mempawah Hilir and taking a group photo ended this activity.

Analisis Sistem Akuntansi Keuangan Daerah dalam Menentukan Kualitas Laporan Keuangan di Kabupaten Jayapura

This study aims to analyze the influence of the implementation of the regional financial accounting system, human resource competence and internal control systems on the quality of financial reports at the Jayapura Regency Social Service, both partially and simultaneously. This research was carried out at the Jayapura Regency Social Service office. The research will be carried out for more than 1 month. The source of data in this study is in the form of primary data obtained directly from the respondents or the samples in this study and data secondary sourced from information at research sites, scientific journals, sites or documents related to research objects. Data analysis in this study used quantitative data analysis, descriptive statistics, tests classical assumptions, multiple regression analysis, hypothesis testing with simultaneous tests (F-test) and partial tests (T-test) and the coefficient of determination using the SPSS application. The number of samples used were all employees, totaling 35 respondents. The results of the study proved that partially the regional financial accounting system had a significant effect on the quality of the social service financial reports for the Jayapura district, the competence of human resources did not have a significant effect on the quality of the financial reports for the Jayapura district social service and the system internal control has no significant effect on the quality of the financial reports of the Jayapura district social service. Simultaneously, the regional financial accounting system, human resource competency and internal control systems affect the quality of social service financial reports jayapura district.

Faktor-Faktor yang Mempengaruhi Efektivitas Pengelolaan Keuangan Daerah

Based on Permendagri No. 13 of 2006 effectiveness is defined as a program outcome policy with predetermined targets, namely by comparing expenses with results. Effectiveness is the success of an organization in achieving its planned goals.This study aims to identify and analyze whether the influence of Human Resource Competence, Functional Supervision, Regional Financial Accounting System (SAKD) and Government Internal Control Systems (SPIP) has on the Effectiveness of Regional Financial Management in Regional Apparatus Organizations in Riau Province. The research method in this thesis is descriptive statistical analysis, data quality test, classic assumption test and hypothesis testing. The independent variables in this study are Human Resource Competence, Functional Supervision, Regional Financial Accounting Systems (SAKD) and Government Internal Control Systems (SPIP) while the Dependent Variable is the Effectiveness of Regional Financial Management. This research is a quantitative research. The type of data used is primary data which is cross sectional which is obtained by distributing Likert-scale questionnaires. The population in this study were all employees who were in the Regional Apparatus Organization (OPD) of Riau Province using purposive sampling and obtained 190 people as samples. The results of this study prove that the partial hypothesis test between Human Resource Competency Variables, Functional Oversight, Regional Financial Accounting System (SAKD) and Government Internal Control System (SPIP) has a positive effect on the Effectiveness of Regional Financial Management in Regional Apparatus Organizations of Riau Province.