Article Per Year (5 Year)
p-Index From 2021 - 2026
8.545
P-Index
This Author published in this journals
All Journal Syntax Literate: Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi dan Bisnis Eksis: Jurnal Riset Ekonomi dan Bisnis Jurnal Proaksi Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Dialektika: Jurnal Ekonomi dan Ilmu Sosial Revitalisasi : Jurnal Ilmu Manajemen Manajemen Agribisnis: Jurnal Agribisnis Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Otonomi Journal of Education Research Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen e-Jurnal Apresiasi Ekonomi Commodities, Journal of Economic and Business
Arisyahidin, Arisyahidin
Universitas Islam Kadiri
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 84 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Proaksi

 1 
Analysis of Internal Factors in Improving Perceptions of the Quality of Financial Reports at DPMPD Kediri Regency Sandia Eka Efilia; Arisyahidin Arisyahidin; Nisa Mutiara
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.7102

Abstract

Abstract Main Purpose -  This research aims to analyze the internal factors that influence the perception of the quality of financial reports in the Regional Work Unit of the Community Empowerment and Village Government Service (DPMPD) of Kediri Regency. Method -  This research uses a qualitative approach with data collection techniques through interviews, observation, documentation, and Focus Group Discussion (FGD). Data analysis was carried out using a qualitative descriptive approach to interpret the meaning of field findings. Main Findings -  Consistent implementation of Government Accounting Standards (SAP) is the main basis for improving the perception of the quality of financial reports. Human resource competency, internal control systems and independent audit results also strengthen confidence in the accountability of financial reports. The main obstacles were found to be the lack of continuous training and weak implementation of comprehensive internal control. Theory and Practical Implications -  This research provides important recommendations for increasing human resource capacity through regular training and strengthening the internal control system to achieve transparency and accountability. These results can also be used as a reference for policy makers in determining public financial management strategies. Novelty -  This research offers a new perspective regarding the perception of the quality of financial reports based on internal factors of local government organizations in depth through a qualitative approach.
Co-Authors Aang Dwi Saputro Abu Talkah Abu Talkah Abu Talkah Abu Talkah Abu Talkah Adhalifatu, Adhalifatu Agus Setiawan Agus Triwanto Ahamad, Abdul Hadi Bin Ahmad Muzakki Alfaqih Ahmad Syaifudin Zuhri Akhmad Hery Setyadi Allanda, Mohammad Reza Anita Pradnasari Dewi Anneke Novia Anggraini Arief Andi Wijaya U.D. Arovia Devi Cahyanti Arum Cahya Kusuma Aswahyuddin H Atik Trisnaningsih Atik Trisnaningsih Azizah, Luluk Azmi, Shamad Hasanul Baehaki, Imam Bahiyya, Faridatul Bakti, Setia Kurniawan Bambang Dwi Handoyo Daroini, Ahsin Dewi Virgiaswari Diana Widiasari Edi Subiyantoro Eka Askafi Eko Retnoningsih Eko Santoso Esti Widasih Eva Kartikasari Eva Widiarti Feriana Binti Rahmawati Fina Fitriani Fitrianasari, Fitrianasari Hastuti, Sri Wahyuni Mega Hery Purwanto Ilham Imaduddin Ilham Imaduddin Ilhamsyah Ilhamsyah Imam Baehaki Indah Purwati Indari Umayah Indarti, Ratih Dewi Karina Oktaviani Khafifi, Imam Khakam Kusprihandini Kusprihandini Kustiningrum, Brigifa Kusuma, Marhaendra Lila Fristinaningrum Luklukah, Binti Lutfianan Nur Azizah Luthfiana, Ainul M. Fuad Hasan M. Naim Musafik M. Nuruddin Umar Mahardhika, Ginanjar Galang Mega Hastuti, Sri Wahyu Melany Pilatusalim Mimin Dwi Jayanti Mo Syaroni Mohammad Naim Musafik Mohammad Naim Musyafik Muawanah Muawanah Mujiono, Bambang Mukarromah, Niswatul Mulyaningtyas, Ratna Dewi Mutiara*, Nisa Mutiara, Nisa Nasrudi, Nasrudi Nevia Octi Nilasari Nisa Mutiara Nufus, Farazia Hayatu Nunes, Mariano Nurul Latifah Peni Wulandari Puspitaningrum, Yuliawati R, Deby Santyo Rahmawati, Feriana Binti Rani Rachmawati Ratna Dewi Mulyaningtiyas Reti Nurhabibah Richa Rochmani Rusandy, Deby Santyo Sandia Eka Efilia Septiani, Avita Risky Dwi Sholekah, Masrurotus Sonny SM Laksono Sonny Subroto Maheri Laksono Sri Wahyuni Mega Hastuti Srikalimah, Srikalimah Sukma, Dyah Ayu Sumaji Sumardji Sumardji Sumarji Sumarji Supriyono Supriyono Sururin Khariroh Susanti, Titin Suwasono, Edy Taufiq Bimo Nugroho Teguh Sukanto Titik Winarti Tutus Sumariyani Verananda, Vidiatama Octa Wahyu Krisna Junaidhy Widadari, Ningsih Yaqin, Mohammad Nurul Yohana Nilasari Yuriasari*, Indari Zulfiana, Nabilah