Regional Statements Research Articles

Pengaruh Penyajian Dan Aksesibilitas Laporan Keuangan Daerah Terhadap Akuntabilitas Pengelolaan Keuangan Daerah

This study aims to determine whether the presentation and accessibility of regional financial reports affect the accountability of regional financial management at the Regional People's Representative Council of Gowa Regency. Data collection uses primary data obtained from 45 members of the DPRD Gowa Regency using a saturated sampling technique. The population of this study were 45 members of the Regional People's Representative Council of Gowa Regency. The results of the questionnaire data have been tested by instruments, classical assumptions and methods of data analysis using multiple regression techniques. The results showed that all hypotheses were accepted because the presentation and accessibility of Regional Financial Statements had a significant positive effect on the Accountability of Regional Financial Management at the Regional Representative Council of Gowa Regency.

PENGARUH KOMPETENSI SDM DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH

The purpose of this article is to determine the impact of human resource skills and financial accounting systems on the quality of regional financial statements. Using quantitative methods for accounting or financial personnel management at government offices in Buleleng regional, this study shows that human resource literacy and the financial system have a positive and significant impact on the quality of regional financial systems reported. Thus, the results of this study indicate the need to increase human resources for financial management in the regions and the financial accounting system in accordance with established standards.

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.

EKSPLORASI PENYAJIAN LAPORAN KEUANGAN DAN AKSESIBILITAS INFORMASI PENGGUNAAN LAPORAN KEUANGAN DAERAH PROVINSI BENGKULU

This study aims to review, discuss and prove the presentation of financial statements and the accessibility of financial information to the use of financial statement information. This research was conducted in the Provincial DPRD, Inspectorate and BPK with a total of 47 respondents. Data were collected using a research questionnaire and processed using multiple linear regression. The results showed that the financial statements and the accessibility of positive and significant information on the use of Bengkulu Province regional financial statement information. Hoping the better financial statement presentation and information accessibility will increase the use of financial statement information.

PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP PENGGUNAAN INFORMASI KEUANGAN DAERAH (Studi Pada Kabupaten Keerom)

Research is intended to measure the effect of reporting the financial area and accessibilitiesfinancial report against the user information about the financial area ie Parliament, employees ofthe inspectorate, and society. This analysis uses two variables: the dependent variable or the userof regional and independent financial information or presentation of regional financial statements.The sample of this research is the Keerom Regency DPRD as the main user of financial reports,Keerom Regency Inspectorate employees, Keerom Regency BAPPEDA employees, and theProvincial BPK. Samples were done by using the snowball method. This research is a quantitativestudy with a sample size of 83. Data was obtained through a questionnaire distributed directly tothe DPRD, inspectorate employees, BAPPEDA, and BPK employees. The analytical method used inthis research is the Partial Least Square (PLS) method.The results of this study indicate that: 1. The presentation of regional financial statements has asignificant effect on the use of regional financial information. 2. Regional Financial Accessibilitydoes not have a significant effect on the Use of Regional Financial Information. 3. SimultaneousPresentation of Regional Financial Statements and Regional Financial Accessibility Affect the Useof Regional Financial Information.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LKPD DI PEMERINTAH KABUPATEN-KOTA DI PROVINSI PAPUA

The population in this study is regencies / cities in the Papua Province during the last three years, namely the 2015-2017 budget year, the data obtained is the LHP data that has been audited by theBPK. the sample used in all of these studies as many as 87 samples of local government financial reports are all existing populations in the sample. The data analysis method used in this study uses multiple linear regression analysis with the SPSS 16 program. This data is processed from June to the beginning of the 2019 julli in Jayapura City, Papua Province. The results in this study indicate that the age of the Regional Government has a positive effect on the level of disclosure of regional financial statements (LKPD). and on the Local Government Size, the Number of OPD, and also the Dependency Rate have a positive and insignificant effect on the level of disclosure while the auditfindings themselves influence the level of disclosure of the LKPD.

Sistem Pengendalian Internal Pemerintah, Sistem Informasi Manajemen Keuangan Daerah, Good Governance dan Kualitas Laporan Keuangan di Kabupaten Jembrana

The purpose of this study was to determine the effect of government internal control systems, regional financial management information systems and good governance on the quality of regional financial reports. This research was conducted in Jembrana Regency Government. The number of samples taken was 50 employees using a purposive sampling method. Data collection is done through questionnaires and documentation. The analysis technique used is multiple linear regression. Based on the results of the analysis shows that the government's internal control system, regional financial management information systems and good governance have a positive effect on the quality of regional financial reports in Jembrana Regency. This means that the better the government's internal control system, the regional financial management information system and good governance implemented in regional government, the higher the quality of the regional financial reports produced.
 Keywords: SPIP; SIMDA; Good governance; Quality of Regional Financial Statements.

Quality of Regional Financial Statements: The Influence of Information Systems on Financial Management and Fixed Assets Management

The purpose of this study was to determine the effect of regional financial management information systems and regional fixed asset management on the quality of local government financial reports either partially or simultaneously. The sampling technique in this research is using Probability Sampling with the Cluster sampling method. The sampling technique in this research is using Probability Sampling with the Cluster sampling method. Data collection was carried out by distributing questionnaires to 60 employees who perform accounting and financial administration functions in two local government agencies in West Bandung Regency. The collected data is processed using quantitative testing with regression analysis techniques. Hypothesis testing used is multiple linear regression analysis, t-test, F test, and determination coefficient. This study indicates that there is a positive effect partially and simultaneously between the regional financial management information system and regional fixed asset management on the quality of the report. The magnitude of the influence of the regional financial management information system and regional fixed asset management on local government financial reports' quality was 75.3%. In comparison, the remaining 24.7% influenced by other factors outside the variables studied. The recommendations recommended can further improve the performance of regional fixed asset management and improve the regional financial management information system's infrastructure.

PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH

The purpose of this study was to examine the effect of Regional Financial Report Presentation, Financial Statement Accessibility and Internal Control Systems on Regional Financial Management Accountability (Empirical Study at the Regional Financial and Revenue Management Agency (BPKPD) Klungkung Regency). This research was conducted at BPKPD Klungkung Regency with a total sample of 57 employees, with a purposive sampling method. The type of data used is primary data. The data was collected by using questionnaires and data processing using multiple linear regression analysis. The results of this study indicate that (a) the regional financial statement presentation variables affect the accountability of regional financial management. (b) the variable of financial report accessibility has no effect on the accountability of regional financial management (c) the variable of the internal control system has no effect on the accountability of regional financial management.

Faktor-faktor yang Mempengaruhi Kualitas Penyajian Laporan Keuangan di Lingkungan Pemerintah Kota Padang Panjang

This study aims to examine the effect of the adoption of Government Accounting Standards and Human Resource Competencies on the quality of the presentation of the Regional Financial Statements within the Government of Kota Padang Panjang, Sumatera Barat, Indonesia.. The phenomenon is seen from the findings of the goverment auditors on the Padang Panjang Municipal Government Financial Report. In 2016 there were 14 findings that consisting of 8 findings on Compliance and 6 findings on Internal Control Systems, and in 2017 there were 11 findings consisting of 5 findings on Compliance and 6 findings on Internal Control Systems. As well as dealing with Human Resources Competence, there are still employees who are not / less competent, especially in the financial section in each organization. The sampling technique was purposive sampling, with 100 respondents, but only 50 respondents returned their questionnaires. Hypothesis testing using Multiple linear regression analysis with SPSS 16 application tools. The results showed that (1) the Application of Government Accounting Standards has a positive effect on the Quality of the Presentation of Government Financial Statements, (2) Human Resources Competence has a positive effect on the Quality of the Presentation of Government Financial Statements

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH

This study aims to determine the effect of SAP Understanding, Use of Information Technology, Internal Oversight, HR, and Organizational Commitment to the Value of Financial Statements, both partially and simultaneously. This research was conducted in East Sumba Regency - East Nusa Tenggara Province using primary questionnaire data distributed to DPKAD / DPPKD staff of the City / Regency of East Sumba. The sample used amounted to 35 people consisting of employees who work or handle the accounting department. The data analysis technique used in this study is multiple linear regression analysis. The results showed that SAP Understanding, Use of Information Technology, Internal Oversight, Human Resources, and Organizational Commitment simultaneously influence the Financial Statement Information Value and partially SAP Understanding, Use of Information Technology, Human Resources has a positive and significant effect on financial performance, but Internal Control and Organizational Commitment do not affect the value of financial statement information in East Sumba district. Based on these results it can be concluded that the greater the SAP Understanding, Use of Information Technology, Human Resources will improve the quality of regional financial statement information, and vice versa if the Understanding of SAP, Use of Information Technology, Human Resources decreases the quality of regional financial statement information will also decrease

PENGARUH PEMAHAMAN AKUNTANSI DAN PENERAPAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PEMERINTAH KOTA PEKANBARU)

This study aims to determine the influence of Accounting Understanding an Application, financial accounting systems human resource competency on the quality of regional financial statement. Based on PP No. 71 year 2010, state and local government financial statement quality have to meet the qualitative characteristic. Factors examined include Acounting understanding, human resource competency financial accounting system and the quality of regional financial statement. The used sampling method is purposive sampling sampling. Data collection is done by giving as many as 90 copies, copies of the questionnaire,which was distributed to respondents who are staff financial in Pekanbaru City. The Data obtained are then analyzed using SPSS 21.00. Based on the analysis results, obtained that applicatin of Accounting and the financial accounting systems have a positive and significant effect to the quality of financial reporting information in OPD Pekanbaru City and human resource competency can be used as a moderating variable.

Does the characteristics of regional government and complexity affect on the disclosure regional financial statements?

This study aims to analyze the factors that influence the level disclosure of Regional Government Financial Statements. The sample of this study were 101 local government financial statements at Indonesia in 2016-2018. This study uses multiple regression analysis. These results provide that regional wealth, government size, and the number of regional apparatus working units had a significant positive effects on the level of disclosure of Regional Government Financial Statements (RGFS). Whereas the level of dependency and the legislative had no effect on the level of disclosure of RGFS. Not all regional governments make disclosures based on RGFS by referring to new Government Regulation. This study uses a disclosure index that is considered to have an equal weight, and inappropriate use of proxies results in inappropriate analysis of the results showing the performance of local governments. It is expected that the future study is able to use the level of disclosure required RGFS based on the latest GAS accrual basis that began to be applied by all local governments in 2015, then need to give weight to items disclosed in the financial statements.

THE EFFECT OF ACCOUNTABILITY AND FINANCIAL ACCOUNTING SYSTEM ON THE QUALITY OF FINANCIAL STATEMENTS

This study aims to determine the effect of Public Accountability and the Financial Accounting System on the Quality of Financial Statements of Local Government of Bandung City. The study was conducted at the head of the financial subdivision and finance department at “dinas pengelolaan keuangan dan aset daerah” and the head of the Inspector and Auditor of the Bandung City Inspectorate. Data collection was carried out by distributing questionnaires to the heads of the financial subdivision and all financial employees, especially Accounting DPKAD, 21 people as well as to the head of the inspector and all Inspectorate auditors of 19 people, so that the total sample was 40 samples. The analysis in this study used multiple linear regression analysis. The results of the study show that public accountability and regional financial accounting systems influence the quality of regional financial statements.

Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Sukarela Laporan Keuangan Pemerintah Daerah

This study aims to analyze the factors that influence the voluntary disclosure of local government financial reports. Voluntary disclosure of financial statements is measured using the number of voluntary disclosure items found in financial statements, while the independent variables used in the study are the size of regional government, age of local government, number of regional work units, level of dependency, regional financial independence, regional wealth, opinion audit and profitability ratio. The sample of this study used a total sampling method, in order to obtain a sample size of 57 reports of financial security of local governments in West Sumatra from 2015-2017. The analytical tool used is multiple linear regression. The results of the study show an average voluntary disclosure of financial statements of 7 items. This research shows that the size of the regional government, the age of the regional government, the number of regional work units, the level of dependency, regional financial independence, regional wealth, audit opinion, and profitability ratio are not proven to have an effect on voluntary disclosure of regional financial statements

KOMPETISI POLITIK, PENDAPATAN ASLI DAERAH DAN OPINI AUDIT TERHADAP IMPLEMENTASI E-GOVERNMENT

This study analyzes the influence of political competition, regional original income (PAD) and audit opinion on the implementation of e-government. Political competition is measured by the number of elected provincial DPRD members per period. Regional original income is measured by the acquisition of annual regional original revenues and audit opinion is measured by the results of the BPK’s examination of the annual regional financial statements. This research uses quantitative methods and includes descriptive verification categories. The sample was selected using the purposive sampling method, namely the province in Indonesia and contained in the Indonesian e-government Rating (PeGI) in 2012-2015. Hypothesis testing uses panel data statistical methods. The results of the study showed that local original income partially has significant effect on the implementation of e-government. Meanwhile, political competition and audit opinion do not indicate a significant influence on the implementation of e-government.

Resistance to Change Processes and Strategies for the Implementation of Harmonization Reforms: The Separation of the Health Care Expenditure in the Regional Financial Statements

The Legislative Decree n. 118/2011, in setting the rules for the harmonization of the financial accounting of the local governments, represents a further progress for the accounting process also for the health care. In the specific case the article 20 defines a precise identification perimeter of revenue and expenditure related with National Health Service (NHS) by the regulations in the regional financial statements, in a way to make possible an immediate comparability between the Health Care incomes and expenditures in the Regional financial statement. The aim of this paper, always referred to the Rational Management based on financial statement, focuses the attention on the possible correlation between organizational responses to institutional pressure and the theoretical roles of accounting, tracing lines of best practices compliance or not on the sample above explained.

The Analysis of Human Resources Policies and Regional Financial Accounting System on Regional Government Financial Statements’ Quality

Accountability of local governments in the implementation of policies should be carried out with the financial statements present the quality. Qualitative characteristics of financial statements described in PP 24/ 2005 that the qualitative characteristics of financial statements is a normative measurement that needs to be realized in the accounting information that can be fulfil its purpose. To be able to raise the normative requirements, this characteristics is absolutely necessary in order to meet the government 's financial statements desired qualities are: relevant, reliable, comparable, and understandable.The population of this research is PPK-SKPD in Karesidenan Pati. Consisting of: Regency Jepara, Kudus, Pati , Rembang, Blora, and Grobogan, totally 113 SKPD with 73 respondents with a random sampling technique . Data analysis technique used is multiple regression analysis. The results mentioned that human resource policies affect the quality of financial reporting by 4.167. Implementation of the system accounting effect on the quality of financial reporting by 3.309 % . Human resources policies and implementation of accounting systems affect the quality of financial statements. This study did not succeed accept hypothesis 5 proved that the value of t = -1.021 and p = 0.311, which means that the BPK audit does not affect the relationship between the Application System Accounting for the Quality of Regional Financial Statements.

Determinant Quality Of Regional And Financial Statements (Study On Local Government Regency Of Lombok Timur)

This paper aims to test and evince from some previous researches : the influence of the SAP Application, the Regional Financial Information System and the Reconciliation of the Quality of Regional Financial Statements. This is an explanatory research with purposive sampling method of interpretation. Data analyzed method. Analyzed with SmartPLS 3.0, the results of this test showed that the Application of SAP and Regional Financial Information System has a positive and significant impact on the Quality of Regional Financial Reports. While different results show that Reconciliation is not significant affect the quality of financial statements. The results of these trials will then be re-examined in subsequent research with larger samples and Determinants of the quality of wider regional financial statements and their implications for decision making.

ANALISIS KINERJA KEUANGAN PEMERINTAH PROVINSI JAMBI PADA LAPORAN KEUANGAN PEMERINTAH DAERAH SEBELUM DAN SESUDAH DITERAPKANNYA BASIS AKRUAL TAHUN 2014 - 2015

The purpose of this study is to analyze the financial performance of Jambi Provincial Government in the regional financial statements before and after the implementation of accrual basis in 2014 and 2015. The result of the research shows that the financial performance of Jambi Provincial Government as measured by liquidity ratio, solvency ratio and leverage ratio are still in good category and within safe limits because value of all the ratio is above industry standard, although in 2015 there is a decrease in all value ratio because in that year the Jambi Provincial Government has applied the accrual basis in presenting the financial statements so that there is a decrease in the asset post that is in the post of current assets due to allowance for receivables and on the post of fixed assets due to depreciation of fixed assets. Decrease in asset value automatically leads to a decrease in its financial performance.Keywords : financial performance, financial ratio, accrual basis