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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Sabaruddinsah Sabaruddinsah
Universitas Islam 45
Economics, Econometrics & Finance

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PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP PENGGUNAAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH Andi Nurdin Rohaedi; Sabaruddinsah Sabaruddinsah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 4 No 2 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v4i2.1335

Abstract

This study aims to determine the effect of the financial statement presentation and accessibility of thefinancial statements on the use of local financial management information systems in the Departmentof Energy and Mineral Resources of West Java Province. The method used is descriptive quantitative method with causality approach. The population in thisstudy is the internal users of financial statements that direct employees with the preparation offinancial statements in the Department of Energy and Mineral Resources (ESDM) of West JavaProvince. The sampling method use purposive sampling method with the number of respondents 60people. From the research it can be concluded that the financial statements do not affect the use of localfinancial management information system. Furthermore, the accessibility of the financial statementssignificantly influence the use of information systems in the area of financial management of theDepartment of Energy and Mineral Resources of West Java Province
STUDI PARTISIPASI PENGANGGARAN, PENGENDALIAN ANGGARAN, STRUKTUR ORGANISASI TATA KERJA (SOTK), BUDAYA NASIONAL, PRILAKU DISFUNGSIONAL DI PEMERINTAH KOTA DAN KABUPATEN BEKASI Sabaruddinsah Sabaruddinsah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 5 No 2 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v5i2.1344

Abstract

This study aims to test whether the national culture can bertindah as a mediating variable in therelationship between budget participation, budget control and working procedures of theorganizational structure of the dysfunctional behavior of the officials in the implementation ofregional autonomy in the City and Bekasi. The method used is descriptive quantitative method with acorrelation approach. Sampling technique in this study using the technique side perposive samplingtechnique using specific criteria. To analyze the data used Structural Equation Modeling (SEM) withSmartPLS program (Partial Least Square). The test results of the parameter coefficients of eachvariable is participation showed positive influence 0222 budget, with the t-statistic values of 3,773and significant at the 0.05, the coefficient of the variable parameters control the budget withdysfunctional behavior positively influences menunujukkan 0786, with a value of t-statistics for 22 116and significant at 0.05, and the coefficient of the variable parameters governance organizationalstructure working with the national culture menunujukkan no positive effect 0.313, with t-statisticvalues of 8,063 and significant at 0.05. From the results of this study concluded that budgetaryparticipation variable positive and significant effect on dysfunctional behavior, budget control provedto significantly influence the national culture and national culture proved positive and significantconsequences for dysfunctional behavior and participation variable budgeting, budgetary control andorganizational structure affects the functioning of the dysfunctional behavior, but national culture isnot a variable that can strengthen or weaken the influence of national culture but it is one that arisesamong the variables that can be directly related to management control systems and dysfunctionalbehavior.
Co-Authors Andi Nurdin Rohaedi