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Journal : Basic and Applied Accounting Research Journal

The Effect of Facilitating Conditions on Implementing A Regional Financial Management Information System (SIPKD) at Padang City Hall Goverment Nurhikmah Nurhikmah; Febryandhie Ananda
Basic and Applied Accounting Research Journal Vol 1 No 1 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.109 KB) | DOI: 10.11594/baarj.01.01.03

Abstract

The government is trying to realize the excellent service to the community by building information technology in finance or accounting in relation to the financial management area. The purpose of this study to determine the influence of facilitating conditions on implementing a regional financial management information system (SIPKD). This research was conducted at Padang City Hall government. One hundred questionnaires have sent to companies, and only 80 questionnaires can be used. The data collection techniques uses aquestionnaire prepared by using the UTAUT konstuk. Quantitative analysis techniques and simple linear regression analysis is used as a data analysis technique with the help of SPSS 25. The analysis shows the facilitating conditions positive influence on the implementing a regional financial management information system (SIPKD).
Influence of Capital, Labor and Wage Levels on Production of Super Tofu Padang Riani Sutra; Febryandhie Ananda
Basic and Applied Accounting Research Journal Vol 1 No 1 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.809 KB) | DOI: 10.11594/baarj.01.01.04

Abstract

The purpose of this study was to determine the effect of capital, labor, and wage levels on company production. The research method uses quantitative descriptive with 36 samples from January 2016 until December 2018. Based on the partial t test it can be concluded that capital has a negative and significant effect on production. Based on the partial t test it can be concluded that the variable of labor does not affect production. Based on the partial t test it can be concluded that the wage level variable has positive and significant effect on production. Based on the simultaneous F test it can be said that capital, labor, and wage levels together affect production. The ability of the independent variable in explaining the dependent variable was 77.40%, while the remaining 22.60% was influenced by other variables apart from the variables studied
The Effect Social Influence on the Interest in Implementation A Regional Financial Management Information System (SIPKD) in Padang City Goverment Melda Hayati; Febryandhie Ananda
Basic and Applied Accounting Research Journal Vol 1 No 1 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.579 KB) | DOI: 10.11594/baarj.01.01.05

Abstract

This study aims to examine the effect of a social influence on the interest in implementation a regional financial management information system (SIPKD) in Padang PEMKOT. This study is all regional work units that use the regional financial management information system and is also based on the results of the 80 respondents who used the regional financial manager information system who has worked in the Padang City Hall government. In addition, this study uses research respondents who are distributed directly and uses simple linear regression techniques that aim to test research data with the help of SPSS 25. The study uses the social influence of independent variables and one dependent variable, namely: interest in implementation regional financial management information system. The results showed that social influence has a significant influence on the interest in implementation a regional financial management information system.
The Influence Of Budget Participation, Information Asymetricity And Budget Emphasis On Budget Gap On Community Empowerment Offices And Villages Of West Sumatera Province Febryandhie Ananda; Syamratul Ikhwan
Basic and Applied Accounting Research Journal Vol 1 No 2 (2021): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.506 KB) | DOI: 10.11594/baarj.01.02.01

Abstract

Budgetary slack is a gap by managers or subordinates in participating to budget by giving budget estimates that do not fit the actual situation. The purpose of this study to determine the influence of budget participation, asymmetry of information and budget emphasis towards budgetary slack. The research was conducted at Department of community empowerment and the village west sumatera province. The respondents in this study are those of the budget as many 40 samples were collected for analysis by using total sampling method. Designs in this research is quantitative method. Methods of data analysis using multiple regression analysis by SPSS 25.0 software program. The results shows that budget participation give positive effect and significant on the budgetary slack, asymmetry of information also give positive effect and significant on the budgetary slack and budget emphasis give positive effect and significant on the budgetary slack.