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Artykuły w czasopismach na temat „Government accounting systems”

Autor: Grafiati

Data publikacji: 3 czerwca 2025

Data aktualizacji: 31 lipca 2025

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Ikriyati, Tri, and Nila Aprila. "PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH, DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SELUMA." Jurnal Akuntansi 9, no. 2 (2019): 131–40. http://dx.doi.org/10.33369/j.akuntansi.9.2.131-140.

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Effect of application of government accounting standards, implementation of regional management information systems, and government internal control systems on the quality of financial statements at the regional government of seluma district. This research used a quantitative approach, using primary data through questionnaires. Respondents of this research were 26 OPD of part of a financial manager a the regonal governmnt of seluma district. The Variables in thiss researcch is the government accounting standards, implementation of regional management information systems, and govrnment internal

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Benito, Bernardino, and Isabel Brusca. "International Classification of Local Government Accounting Systems." Journal of Comparative Policy Analysis: Research and Practice 6, no. 1 (2004): 57–80. http://dx.doi.org/10.1080/1387698042000222790.

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Eersta, Sekar Hardianto, and Witono Banu. "Implementing Accrual-Based Accounting Systems to Improve Transparency and Accountability." International Journal of Business Management and Technology 7, no. 1 (2023): 471–176. https://doi.org/10.5281/zenodo.7690618.

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The goal of this study is to identify the benefits and drawbacks of introducing an accrual-based accounting system in Surakarta City Government in order to improve openness and accountability. A phenomenological research approach is used in this study. Both observation and interviewing are used to acquire data. Techniques for qualitative data analysis include data reduction, data display, and drawing inferences or performing verification. The study is being carried out by the Government of Surakart a Regency organization of the Surakarta City Government.The result shows that an accrual-based s

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Leiwakabessy, Theophilia Fina Febrione. "PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH THE EFFECT OF GOVERNMENT INTERNAL CONTROL SYSTEM, HUMAN RESOURCE COMPETENCY, AND ACCOUNTIN." JURNAL SOSIAL HUMANIORA 11, no. 2 (2020): 214. http://dx.doi.org/10.30997/jsh.v11i2.3066.

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This was study aimed to examined the effect of government internal control systems, human resource competencies and the use of accounting information systems on the quality of Local Government Financial Statements. The population of this research are government officer in Kabupaten Maluku Barat Daya. Sampling was conducted using a judgment sampling method and number of samples are 44 respondents. Technique of data collection is survey by using questionnaires. Analysis using multiple regression analysis. The results showed that human resource competence had a positive and significant effect on

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Hasson, Aqeel Raham. "THE ROLE OF ELECTRONIC ACCOUNTING INFORMATION SYSTEMS IN EVALUATING THE PERFORMANCE OF NON-PROFIT GOVERNMENT UNITS." International Journal of Transformations in Business Management 12, no. 03 (2022): 01–23. http://dx.doi.org/10.37648/ijtbm.v12i03.001.

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Despite the long history since the emergence of government accounting, it has suffered some neglect by governments and accountants together. For a long time, accountants themselves have been concerned with whether the accounting information systems in government units differ from the accounting information systems in other units, and whether the developed countries have noticed the importance of electronic accounting information systems to address the problem of the stagnation of the government accounting system and have reinforced these systems with advanced types of modern technologies and a

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Dientri, Abdul Manaf, Novi Darmayanti, Radian Sri Rama, and Salimatus Sa’diyah. "THE INFLUENCE OF HUMAN RESOURCE COMPETENCE, APPLICATION OF GOVERNMENTAL ACCOUNTING STANDARDS AND REGIONAL FINANCIAL ACCOUNTING SYSTEMS ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTS (EMPIRICAL STUDIES ON THE GOVERNMENT OF LAMONGAN AND TUBAN)." HUMANIS: Jurnal Ilmu-Ilmu Sosial dan Humaniora 16, no. 1 (2024): 1–10. http://dx.doi.org/10.52166/humanis.v16i1.5389.

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ABSTRACT Study aims to examine the effect of human resource competence, application of governmental accounting standards and regional financial accounting systems on the quality of local government financial reports (Empirical studies on the government of Lamongan and Tuban). This research was conducted in Lamongan and Tuban involving 40 employees of the Lamongan BPPKAD and Tuban BPPKAD as respondents. This quantitative study uses multiple linear regression. The technique is processed with SPSS 25 to analyze several hypotheses. The intercorrelation model between the three variables in this stu

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Hertati, Lesi, Otniel Safkaur, Dwi Yanti, Irlan Fery, and Peny Cahaya Azwardi. "The Role of Accounting Information System Afflication In Reliability Financial Reporting." Ilomata International Journal of Tax and Accounting 2, no. 1 (2021): 97–112. http://dx.doi.org/10.52728/ijtc.v2i1.208.

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The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality a

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Puja, Rizqy Ramadhan, and Debora Br. Barus Mika. "Comprehension of Government Accounting Systems to Improve Liability of Financial Institution." International Journal of Business Management and Technology 3, no. 6 (2023): 273–82. https://doi.org/10.5281/zenodo.7659791.

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The public demand for public transparency causes government accounting to be important. The greater the funds managed by the government the greater the demand for financial accountability as a form of financial transparency in government. The purpose of community service is firstly to understand the understanding of UNJ's financial department employees for the government accounting system, secondly to ensure the socialization of regulatory changes in the financial accountability of the institution is well understood by the finance staff, the third is to find solutions to the limited human

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Darmawan, Endang. "THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS AND GOVERNMENT INTERNAL CONTROL SYSTEMS ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS." JASS (Journal of Accounting for Sustainable Society) 1, no. 02 (2019): 108–11. http://dx.doi.org/10.35310/jass.v1i02.243.

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This study aims to determine how the influence of the adoption of government accounting standards and internal control systems of the government on the quality of local government financial reports on the SKPD in Bandung. The research method used in this study is the explanatory method. The results showed that partially and simultaneously the application of government accounting standards and the government's internal control system affected the quality of local government financial reports.

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Atiningsih, Suci. "THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, INTERNAL CONTROL SYSTEMS AND INFORMATION TECHNOLOGY UTILIZATION ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH ORGANIZATIONAL COMMITMENTS AS MODERATION VARIABLES." ACCRUALS (Accounting Research Journal of Sutaatmadja) 4, no. 02 (2020): 216–29. http://dx.doi.org/10.35310/accruals.v4i02.584.

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The purpose of this study to determine the effect of the application of government accounting standards, internal control systems and the use of information technology on the quality of local government financial reports with organizational commitment as a moderating variable conducted in the Regional Government Work Unit (SKPD) of the Brebes Regency Government. The population in this study was 49 SKPD of the Brebes Regency Government. Sampling using a purposive sampling technique. The sample is the head of finance, treasurer and accounting staff. This research uses primary data. Data analysis

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Ella, Zefriani Lisna Nasution, Erlina, and Tarmizi HB. "The Effect of the Application of Government Accounting Standards, Regional Financial Accounting Systems and Internal Control on the Quality of Financial Statements with Organizational Commitment as a Moderating Variable in South Tapanuli Regency." International Journal of Research and Review 7, no. 7 (2020): 200–205. https://doi.org/10.5281/zenodo.3982388.

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This study aims to analyze the effect of the application of government accounting standards, regional financial accounting systems and internal control on the quality of financial statements with organizational commitment as a moderating variable in South Tapanuli Regency. The research was conducted in 2019, using SPSS software with quantitative methods. The result is that government accounting standards, regional financial accounting systems and internal control have a significant effect on the disclosure of the quality of financial statements simultaneously, and partially government accounti

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Syarif, Fifi Juliastuti, Memen Suwandi, and Nur Rahmah Sari. "PENGARUH STANDAR AKUNTANSI PEMERINTAH, SISTEM PELAPORAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA PEMERINTAH DENGAN PENGENDALIAN AKUNTANSI SEBAGAI VARIABEL MODERASI." ISAFIR: Islamic Accounting and Finance Review 3, no. 1 (2022): 133–51. http://dx.doi.org/10.24252/isafir.v3i1.29262.

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This study aims to examine the effect of government accounting standards, reporting systems, and clarity of budget targets on government performance accountability with accounting control as a moderating variable. This research is a quantitative research with associative research approach. This research was conducted at the Bulukumba Regency Government. The data collection method in this study used a questionnaire method using a purposive sampling method with a total of 102 respondents. Data analysis used multiple regression analysis and a moderation test using Moderate Regression Analysis (MR

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Chair, Zalsa Bila Maulida Kemal, and Tarjo. "The Impact of Internal Control Systems, Regional Financial Accounting Systems, and Information Technology Utilization on the Quality of Financial Reports in Local Government." APSSAI ACCOUNTING REVIEW 4, no. 2 (2024): 143–51. https://doi.org/10.26418/apssai.v4i2.103.

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Research aims: This research aims to determine the influence of the internal control system, regional financial accounting system, and information technology on the quality of financial reports in the Bangkalan Regency Government. Design/Methodology/Approach: The sample selection method used purposive sampling and obtained a sample of 89 respondents from Bangkalan Regency Government. The analysis technique uses multiple linear regression and is processed using SPSS Statistics 23.0. Research findings: This research indicates that the internal control system and the use of information technology

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Sellami, Yosra Mnif, and Yosra Gafsi. "Public management systems, accounting education, and compliance with international public sector accounting standards in sub-Saharan Africa." International Journal of Public Sector Management 33, no. 2/3 (2019): 141–64. http://dx.doi.org/10.1108/ijpsm-12-2018-0274.

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Purpose The purpose of this paper is to examine the transparency and completeness of government financial reporting in sub-Saharan African countries by assessing the extent of compliance with IPSAS disclosures and to investigate the impact of the strength of public management systems (SPMS) and accounting education on this level. Design/methodology/approach This research develops a self-constructed disclosure index from content analysis and applies panel regressions for a sample of 60 sub-Saharan African government entities during the period 2014–2017. Findings The study results indicate that

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Purba, Sahala, and Rasdianta Purba. "DETERMINASI DALAM KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH." Jurnal Akuntansi Trisakti 10, no. 1 (2023): 137–52. http://dx.doi.org/10.25105/jat.v10i1.15264.

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This study aims to understand and analyze the impact of accounting knowledge, government internal management systems, the use of information technology, and the internal audit function. This research uses primary data using a questionnaire to gather the data. This research was conducted in Regional Apparatus Organizations throughout Deli Serdang Regency. The respondents in this study were 69 people. The results of this study found that accounting knowledge, government internal management systems, and the use of information technology have a positive impact on the quality of local government fi

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Kdeear, Ahmed Yhia, and Safwan Qusay Abdel Halim. "Aggregation of Accounting information between differentiated accounting systems ( Case Study )." Journal of Economics and Administrative Sciences 27, no. 128 (2021): 239–54. http://dx.doi.org/10.33095/jeas.v27i128.2166.

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The purpose of the research is to present a proposed accounting system model for converting and aggregating accounting information within the framework of the differentiated accounting systems, and the research methodology consists of: The research problem is the existence of differentiated and dispersed accounting systems that operate within governmental economic units and at the same time seek to achieve a unified vision and goals for the organization, and the central research hypothesis is the possibility of conducting the process of conversion accounting information from the government acc

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Lintong, Diana Nova, David Paul Elia Saerang, and Ventje Ilat. "PENGARUH IMPLEMENTASI SISTEM AKUNTANSI, PENGELOLAAN KEUANGAN DAERAH DAN PENGAWASAN INTERNAL TERHADAP KINERJA PEMERINTAH KOTA KOTAMOBAGU." ACCOUNTABILITY 6, no. 1 (2017): 118. http://dx.doi.org/10.32400/ja.16034.6.1.2017.118-127.

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Governance implementation of good government in a country is an inevitable requirement. The Government shall apply the rules of good in running the Government, including the rules in the field of financial management. governments need to have an accounting system that not only serves as a means of controlling financial transactions, but the financial accounting system should support the achievement of the performance. Because the assessment Good governance can be seen from the achievement of the Government's own performance, measuring the achievement of performance is critical to assess the ac

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Suhendro, Saring. "Optimalization Decisions Of Local Governmental In Indonesia." E-Jurnal Akuntansi 32, no. 9 (2022): 2822. http://dx.doi.org/10.24843/eja.2022.v32.i09.p15.

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The application of the local government finance system currently being used is one of the facilities from the Ministry of Home Affairs to local governments in the field of regional financial management to strengthen perceptions of regional financial management systems and procedures. This study looks at how task and user characteristics will affect the success of accounting information systems and optimal decision quality of all local governments by adopting the theory of Petter, Delone, and McLean (2013). Data was collected through questionnaires distributed to all residents of the provincial

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Nurazizah, Dian, Fatima Azahra, Wildaniyahtul Jannah, Moh Yudi Mahadianto, and Nelia Fariani. "Utilization Of Accounting Information Systems, Human Resource Competencies, Government Accounting Standards On The Quality Of Local Government Financial Statements." Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) 3, no. 4 (2024): 779–91. http://dx.doi.org/10.57185/jetbis.v3i4.100.

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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 tes

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Lestari, Kesuma Puja, Afrah Junita, and Iqlima Azhar. "FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada OPD Kabupaten Deli Serdang)." Jurnal Mahasiswa Akuntansi Samudra 4, no. 2 (2023): 84–97. http://dx.doi.org/10.33059/jmas.v4i2.6907.

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This study aims to determine the effect of human resource competence, government accounting standards and government internal control systems on the quality of local government financial reporting information. The sampling technique in this study was purposive sampling, namely sampling with certain considerations with a total sample of 93 respondents. Methods of data collection using a questionnaire. The data analysis method used is multiple linear regression. The results of this study indicate that the competence of human resources has an effect positive and significant to the quality of loca

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Kuddus, Md Abdul. "Is the Government Financial Administrative Structure Appropriate for Accounting and Reporting General Government Entities in Bangladesh?" International Journal of Science and Business 45, no. 1 (2025): 86–97. https://doi.org/10.58970/ijsb.2577.

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The Government's Financial Administrative Structure faces various problems, such as a lack of integration among government agencies' financial systems, poor coordination between line ministries and the CGA office, and a lack of citizen engagement in the budgeting and reporting process. However, the study's central aim is to determine the appropriateness of Bangladesh's governmental financial administrative structure in terms of accounting and reporting systems. Qualitative data from secondary sources were used to conduct the study. The study objectives were adapted from the constitutional view

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Probohudono, Agung Nur, Wahyu Widayat, and Siti Arifah. "Determining of The Compliance of Local Governments To Implement The Accounting System of The Government’s Accrual Base In Indonesia." Ilomata International Journal of Management 1, no. 4 (2020): 177–90. http://dx.doi.org/10.52728/ijjm.v1i4.158.

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This study refers to the influence of the age of local government, status, number of Regional Device Task Force (SKPD), financial autonomy ratios, effectiveness ratios, local income growth ratios, and the quality of local financial reports that exist in local governments as an independent variable on the compliance of local governments to implement government accounting systems as the dependent variable. Using quantitative methods with secondary data obtained from information on the publication of the Indonesian Financial Audit Agency, the Central Bureau of Statistics of the Republic of Indone

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Fauziyah, Euis Mardiyatul. "PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI APARATUR PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Pada Organisasi Perangkat Daerah di K." Jurnal Riset Akuntansi Tirtayasa 4, no. 2 (2019): 196–209. http://dx.doi.org/10.48181/jratirtayasa.v4i2.6386.

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This study aims to examine the Influence of Regional Financial Accounting Systems, Competence of the Government Aaparatur, and Use of Information Technology on the Quality of Local Government Financial Reports with Internal Control Systems as moderating variables. The data used in this study is primary data. Methods of collecting data using questionnaires distributed to respondents. The questionnaire was distributed to 64 Serang City Government Organization employees involved in the process of preparing financial statements. The data analysis method used in this study is the Moderated Regressi

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Hashim, Saddam Catea. "The Extent to Which Local Accounting Systems Meet the Requirements of International Standards on Auditing (Isa)." American Journal of Economics and Business Management 7, no. 12 (2024): 1266–84. https://doi.org/10.31150/ajebm.v7i12.3098.

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The aim of the research is to identify the requirements of Isa standards and compare them with the foundations on which local accounting systems are based to indicate the degree of their compatibility and the scope of their development. The research used a set of statistical methods using the statistical software SPSS v 26and Amos v 26, which can help reach the research objectives. The research dealt with several topics, including the overview of accounting systems and the requirements of Isa standards, the objectives of the government accounting system, the requirements of Isa and their avail

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Mustafa, Bob, and Elsa Sari Yuliana. "Determinan Reviu Laporan Keuangan dan Implikasinya terhadap Kualitas Laporan Keuangan Pemerintah Daerah." Eksos 15, no. 1 (2020): 48–64. http://dx.doi.org/10.31573/eksos.v15i1.102.

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There are still many LKPD opinions in West Kalimantan that have not yet reached WTP opinion, even stagnating from year to year. In addition, the role and function of regional inspectorates in realizing the aspirations of regional governments to obtain WTP opinions that have not been optimal needs to be improved. This study tries to find out the influence of understanding of government accounting standards and understanding of internal control systems in the process of reviewing financial statements in supporting the quality of local government financial reports. This study aims to determine an

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Ratih Dwi Artatik, I. Gusti Ayu, Ni Wayan Alit Erlina Wati, and Putu Nuniek Hutnaleontina. "PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN,PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH,SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH, DAN PRINSIP PENGELOLAAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN BADUNG." Hita Akuntansi dan Keuangan 2, no. 2 (2021): 1–24. http://dx.doi.org/10.32795/hak.v2i2.1520.

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The Government Regulation regarding Government Accounting Standards states that financial statements are structured reports of financial position and transactions conducted by a reporting entity. The quality of financial reports can be said to be of quality if they can meet the qualitative characteristics of financial statements contained in Government Regulation Number 71 of 2010 concerning Government Accounting Standards, namely: Relevant, Reliable, Comparable, Understandable. Many factors affect the quality of financial reports, this research uses internal control system variables, understa

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Herlina, Ria, Taufeni Taufik, and Azwir Nasir. "Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi." Journal of Economic, Bussines and Accounting (COSTING) 4, no. 2 (2021): 419–33. http://dx.doi.org/10.31539/costing.v4i2.1965.

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This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data proce

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Asmiati, Wulan, Sahrul Ponto, Dian Pertiwi, and Fajar Rina Sejati. "QUALITY OF FINANCIAL REPORTS IN PAPUA PROVINCE: WHAT FACTORS INFLUENCE IT?" Applied Accounting and Management Review (AAMAR) 2, no. 2 (2023): 50. http://dx.doi.org/10.32497/aamar.v2i2.5094.

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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

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Eka Budiastawa, I. Gede, Ni Putu Ayu Kusumawati, and Cokorda Gde Bayu Putra. "PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP KINERJA MANAJERIAL APARATUR PEMERINTAH." Hita Akuntansi dan Keuangan 2, no. 2 (2021): 194–201. http://dx.doi.org/10.32795/hak.v2i2.1530.

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The regional government has the authority to run and control the performance of the apparatus in utilizing the stipulated budget. Local governments must meet the criteria for good governance including, clarity of budget targets, accounting controls and a reporting system that will impact on the managerial performance of government officials. The purpose of this study was to determine the effect of clarity of budget targets, accounting controls and reporting systems on managerial performance of government officials. This research is located in all OPD in Klungkung Regency. The population in thi

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Muhtar, Muhtar. "Non-compliance to SAP on local governments in Indonesia: The impact of internal control weaknesses in internal control in accounting and financial reporting and regional complexity." Jurnal Penelitian 19, no. 1 (2022): 11–22. http://dx.doi.org/10.26905/jp.v19i1.8261.

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This study attempts to analyze the impact of internal control weaknesses in accounting and financial reporting as well as local government complexity on the non-compliance with Government Accounting Standard (SAP) implementation in Indonesian local governments. Using secondary data from the audit results from the Supreme Audit Board (BPK) on Local Government Financial Reports (LKPD), this study finds that there are still non-compliance with SAP in a number of local governments in Indonesia since the application of accrual-based accounting was required in 2015. On the bright side, the number of

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Suryanto, Suryanto, and Poni Sukaesih Kurniati. "The Influence of Public Sector Accounting Systems and Budget Transparency on Quality Financial Reports in Local Governments." @is The Best : Accounting Information Systems and Information Technology Business Enterprise 10, no. 1 (2025): 1–15. https://doi.org/10.34010/aisthebest.v10i1.15979.

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The caliber of local government financial reports serves as a crucial metric for evaluating the degree of accountability and openness in public financial management. Nonetheless, numerous local governments in Indonesia continue to face challenges in producing reliable financial reports that comply with accounting standards. This study aims to investigate the impact of public accounting systems and budget transparency on the quality of local government financial reporting. This study uses a quantitative approach with multiple linear regression analysis techniques. The study population encompass

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Amelia Nur Maharani and Ersi Sisdianto. "Analisis Pengaruh Regulasi Pemerintah Terhadap Penerapan Akuntansi Lingkungan." JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI 2, no. 1 (2024): 208–18. https://doi.org/10.61722/jemba.v2i1.609.

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Abstrak. Government regulations play a critical role in promoting the implementation of environmental accounting, particularly in the context of sustainability and corporate social responsibility. This study aims to analyze the impact of government regulations on the adoption of environmental accounting across various industrial sectors. A descriptive approach was employed to examine the relationship between regulations and environmental accounting practices, using data collected from surveys and regulatory document reviews. The findings indicate that clear and stringent regulations enhance co

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Nasution, Sakti Muda, Dedi Karmana, Silvy Kartikasari, and Mira Ismirani Fudsy. "Influence of Internal Control and Implementation of Accounting Information Systems on The Quality of Regional Government Financial Reports." Informatics Management, Engineering and Information System Journal 1, no. 2 (2024): 99–111. http://dx.doi.org/10.56447/imeisj.v1i2.260.

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This study aims to ascertain how internal control and the use of accounting information systems affect the caliber of financial reports produced by local governments. The study's independent variables are internal control and the adoption of accounting information technology, whereas the dependent variable is the caliber of local government financial reports. Bandung City's regional government agencies (SKPD) work units make up the study's population. Employees from the Inspectorate, BPK, BPPD, Department of Communication and Information, Department of Library and Archives, Investment and Inte

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Lubis, Irna Triannur, Idhar Yahya, Robert Sibarani, and Mangasi Sinurat. "The Moderating Role of Financial Supervision toward Quality of Financial Reporting at Deli Serdang, Indonesia." International Journal of Finance, Economics and Business 1, no. 4 (2022): 313–23. http://dx.doi.org/10.56225/ijfeb.v1i4.110.

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This study aims to analyse the determinants of the quality of information on the financial statements of the Deli Serdang district government with supervision as a moderating variable. In this study, we use the variable of human resources competency, government accounting standards, internal control systems and quality of local government financial report information. The population in this study were 90 employees in the accounting department at the SKPD in the Deli Serdang district, Indonesia. The data were collected using a survey questionnaire and analysed using the Structural Equation Mode

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Handa, Sutri Handayani, Isnaini Anniswati Rosyida, and Ana Fitriyatul Bilgies. "FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: KOMPETENSI SDM, STANDAR AKUNTANSI PEMERINTAHAN, DAN SISTEM AKUNTANSI KEUANGAN DAERAH." Multidisciplinary Indonesian Center Journal (MICJO) 2, no. 1 (2025): 529–39. https://doi.org/10.62567/micjo.v2i1.445.

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This research aims to examine the factors that influence the quality of regional government financial reports: human resources competency, government accounting standards, and regional financial accounting systems (empirical study of the Lamongan Regency Government and Bojonegoro Regency Government). This research was conducted in Lamongan and Bojonegoro involving 40 employees of BPKAD Lamongan and BPPKAD Bojonegoro as respondents. This quantitative research uses multiple linear regression. This technique is processed with SPSS 25 to analyze several hypotheses. The intercorrelation model betwe

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Mulyantoro, Cahyo Dwi, Nurkholis Nurkholis, and Sari Atmini. "Enhancing Financial Statement Quality: The Moderating Role Of Coercive Pressure In Government Entities." Jurnal Reviu Akuntansi dan Keuangan 14, no. 1 (2024): 69–85. http://dx.doi.org/10.22219/jrak.v14i1.32637.

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Purpose: This study aims to examine the effect of human resource competence, accounting information system quality, and internal control systems on the financial statement quality of central government accounting entities, with coercive pressure as a moderating variable. Methodology/approach: Primary data was collected from 118 central government work units through questionnaire distribution. The data was analyzed using the Partial Least Square (PLS) statistical technique to examine the relationships between variables. Findings: Human resource competence, accounting information system quality,

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Sadad, Endar Pituringsih, and M. Irwan. "PENGARUH BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, SISTEM INFORMASI AKUNTANSI DAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KINERJA ORGANISASI PADA PEMERINTAH DAERAH KABUPATEN SUMBAWA." Journal of Auditing, Finance, and Forensic Accounting 4, no. 1 (2016): 30. http://dx.doi.org/10.21107/jaffa.v4i1.1880.

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<p><em>This study was conducted to examine the influence of organizational culture , leadership style , accounting information systems and government accounting standards on organizational performance Sumbawa Regency government . Objects in this study are echelon II , III Echelon and Echelon IV. Respondents were asked to answer a list of questions in the questionnaire form</em></p><em>Distribution of the questionnaire as many as 90 copies to all agencies , but which can be analyzed only 84 questionnaires.Processing and analysis of data using multiple linear regres

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Sunarya, Asep, Intan Mauludina, and Silviana. "The Influence of Implementing Government Accounting Standards, Government Internal Control Systems, Utilization of Information Technology and Apparatus Competence on the Quality of West Java Provincial Government Financial Reports." International Journal of Social Science and Business 8, no. 1 (2024): 198–207. https://doi.org/10.23887/ijssb.v8i1.69679.

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This study aims to analyze the effect of the application of government accounting standards, government internal control systems, the use of information technology, and the ability of apparatus on the quality of the financial statements of the West Java Provincial Government. The population of this study consists of offices and agencies in the Regional Apparatus Organization (OPD) in the West Java Provincial Government, totaling 38 agencies. This study used primary data obtained through the distribution of questionnaires to the compilers of the financial statements of each OPD. The research sa

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Lutsyk, Yu O. "ACCOUNTING POLICY OF THE GOVERNMENT SECTOR ENTITY AT THE STAGE OF ACCOUNTING SYSTEMS MODERNIZATION." Financial and credit activity: problems of theory and practice 1, no. 28 (2019): 171–78. http://dx.doi.org/10.18371/fcaptp.v1i28.163920.

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Kuntadi, Cris, and Nurma Livrianti. "The Effect of Accounting Understanding, Utilisation of Accounting Information Systems and Internal Control Systems On The Quality of Government Financial Reports." International Journal of Advanced Multidisciplinary 2, no. 1 (2023): 49–61. http://dx.doi.org/10.38035/ijam.v2i1.201.

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In a scientific piece, prior research is crucial. The theory and phenomenon behind therelationship or influence between variables are strengthened through pertinent study. This article analyses research on the impact of accounting knowledge, the use of accounting information systems, and internal control systems on the accuracy of government financial reporting. In order to create hypotheses of effect between factors that might be employed in future study, this article does a literature review. The quality of government financial reports is affected by accounting knowledge, the use of accounti

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Wiwiek Djumiyati, Khristina Yunita, Muhsin, Angga P. Karpriana, and Rusliyawaty. "Standar Akuntansi Pemerintah, Sistem Informasi Akuntansi, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan dengan Kompetensi Sumber Daya Manusia Sebagai Pemoderasi." EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi 4, no. 1 (2024): 1834–46. http://dx.doi.org/10.56799/ekoma.v4i1.6084.

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The purpose of this study was to determine the influence of government accounting standards, accounting information systems, and internal control systems on the quality of financial reports with human resource competency as a moderator. This research uses quantitative methods and uses primary data. Determining the sample size in this study used a saturated sample. The population in this study was 40 employees, so the sample used was 40 employees. Research hypothesis testing was carried out using the Structural Equation Model (SEM) approach using Smart Partial Least Square (PLS) software versio

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Maulia Safrina, Afrah Junita, and Nasrul Kahfi Lubis. "DETERMINAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Pada OPD Kabupaten Aceh Tamiang)." Jurnal Mahasiswa Akuntansi Samudra 4, no. 5 (2023): 236–49. http://dx.doi.org/10.33059/jmas.v4i5.8363.

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The research was conducted with the aim of knowing the effect of accounting information systems, unethical behavior and compensation on the performance accountability of study government agencies in regional apparatus organizations in Aceh Tamiang Regency. The data used is primary data sourced from research respondents as many as 60 respondents from 30 regional apparatus organizations. Methods of data analysis using quantitative methods with analysis of multiple linear regression equations, test the coefficient of determination (R2) and test the hypothesis (t test and F test). The research res

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Adawiah, Siti Robiah, and Nuryaman Nuryaman. "The Influence of Human Resource Competence, Accounting Standards and Accounting Systems on the Quality of Financial Reports in the Regional Government of Purwakarta Regency." Quantitative Economics and Management Studies 4, no. 2 (2023): 222–30. http://dx.doi.org/10.35877/454ri.qems1472.

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This study aims to analyze the role of human resource competence, accounting standards, and accounting systems on the quality of financial reports in the context of local government agencies in Purwakarta Regency, Indonesia. This study uses primary data taken cross-sectionally by distributing questionnaires to the respondents. The population and sample in this study were all employees of the finance section at several SKPDs in Purwakarta Regency, totaling 130 respondents. The findings of this study indicate that human resource competence, accounting standards, and accounting systems partially

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Surepno, Surepno. "The Key Success and Strategic Role of Accrual Based Accounting Implementation." Winners 16, no. 2 (2015): 142. http://dx.doi.org/10.21512/tw.v16i2.1567.

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Central Government policy to adopt accrual-based accounting system providing consequences for local governments to apply accrual accounting in the financial statements. Empirical evidence shows that the readiness of the local government in Indonesia in the process of implementation of accrual accounting is still relatively low. This study aimed to analyze the success of Semarang Government in implementing accrual accounting. This study also analyzes the offender's response to the implementation of the strategic role of accrual accounting in transparency and accountability. Furthermore, the met

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Gerry Hamdani Putra, Muhammad Rivandi, and Dewi Zulvia. "Dampak Penerapan Standar Akuntansi Pemerintah, Kualitas Laporan Keuangan Dan Sistem Pengendalian Internal Terhadap Akuntabiltas Kinerja Instansi Pemerintah Daerah." Jurnal Riset Ekonomi dan Akuntansi 2, no. 2 (2024): 281–95. http://dx.doi.org/10.54066/jrea-itb.v2i2.1899.

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The aim of this research is to provide empirical evidence regarding the impact of implementing government accounting standards and internal control systems on the accountability of local government agencies. The population in this study was taken from the Regional Civil Service Agency (BKD) of Padang. The sampling technique that researchers used was Porposive Sampling with a sample size of 40 respondents and the testing tool used was multiple linear regression analysis. The results of this research prove that there is an impact of implementing government accounting standards, the quality of fi

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Setiawan, I. Made Hendra, and Ni Ketut Rasmini. "Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Internal dan Kualitas Pegawai Pada Kualitas Laporan Keuangan." E-Jurnal Akuntansi 31, no. 5 (2021): 1331. http://dx.doi.org/10.24843/eja.2021.v31.i05.p19.

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This research aims to determine the application of government accounting standards, internal control systems and quality of employees on the quality of financial statements. This research was conducted at Udayana University. The sample used was the staff of the finance department of Udayana University with a total of 31 respondents. Non-probability sampling is a method of determining the sample used, namely saturation sampling. The results of this study indicate the application of government accounting standards, internal control systems and employee quality affect the quality of financial sta

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Torres, Lourdes. "Accounting and accountability: recent developments in government financial information systems." Public Administration and Development 24, no. 5 (2004): 447–56. http://dx.doi.org/10.1002/pad.332.

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Cohen, Sandra, Francesca Manes Rossi, Eugenio Caperchione, and Isabel Brusca. "Local government administration systems and local government accounting information needs: is there a mismatch?" International Review of Administrative Sciences 85, no. 4 (2018): 708–25. http://dx.doi.org/10.1177/0020852317748732.

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Idrus, Yudi Avalon, Noer Azam Achsani, and Arief Tri Hardiyanto. "THE RELATIONSHIP BETWEEN THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA’S (BPK) OPINION WITH REGIONAL GOVERNMENT FINANCIAL REPORT AND CORRUPTION." Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 4, no. 1 (2018): 23. http://dx.doi.org/10.28986/jtaken.v4i1.168.

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BPK audit report on a government financial report contains an opinion that is a professional statement of the auditor regarding the fairness of financial information presented in the financial statement. In forming opinion, a BPK auditor uses four criteria, namely the application of Government Accounting Standard, adequate disclosures, compliance of laws and regulations, and effectiveness of internal control systems. The unqualified opinion is issued to a financial report with no material statements and/or fraud. However, it is widely reported that many irregularities still occur across govern

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Juwita, Rukmi. "Pengaruh Implementasi Standar Akuntansi Pemerintahan dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan." TRIKONOMIKA 12, no. 2 (2013): 201. http://dx.doi.org/10.23969/trikonomika.v12i2.480.

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The purpose of this study to determine and analyze (1) influence the implementation of government accounting standards and implementation of accounting information system partially on the quality of financial reporting in areas of the city/county in the province of West Java (2) influence the implementation of government accounting standards and implementation of accounting information systems simultaneously on the quality of financial reporting in the area of the city/county in the province of west Java. The results showed that the Pearson correlation test results to variable implementation o

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