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Journal : JAKBS

Pengaruh Sistem Pelaporan, Pengendalian Akuntansi, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dengan Kompetensi Aparatur Sebagai Variabel ModerasI (Studi Kasus Pada BPJS Ketenagakerjaan Se-Eks Karesidenan Surakarta Nisa Ullulfi Nur Azizah; Aris Eddy Sarwono
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the impact of reporting systems, accounting controls, and budget target clarity on the performance accountability of government agencies, with the competency of apparatus as a moderating variable at BPJS Ketenagakerjaan in the former Karesidenan Surakarta region. The research employs a quantitative method. The population consists of BPJS Ketenagakerjaan employees in the former Karesidenan Surakarta region, with a purposive sampling method resulting in a total of 42 respondents. The data used in this study are analyzed using SPSS version 21 software. The study reveals that reporting systems and budget target clarity have a significant positive impact on the performance accountability of government agencies. However, accounting controls have a positive but insignificant impact on performance accountability. The MRA test results show that the competency of apparatus does not function as a moderating variable to strengthen or weaken the relationship between independent and dependent variables.
Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal Dan Budaya Organisasi Terhadap Kinerja Karyawan (Studi Kasus pada Karyawan Bagian Keuangan di UMKM Batu Alam Area Sukoharjo) Budi Santoso; Aris Eddy Sarwono; Dewi Saptantinah PA
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Human resources are the biggest asset in a company. Human resources are one of the sources that determine the success of a company. Therefore, a company is required to set policies well in order to survive. Human resources are planners and active actors in a company. Without human resources, a company will certainly not be able to survive. This research aims to analyze the Influence of Accounting Information Systems, Internal Control, and Organizational Culture on Employee Performance Case Study on Finance Employees at UMKM Batu Alam Sukoharjo Area. This research uses a qualitative descriptive method with a case study approach. The research sample was determined using the Purposive Sampling method. The data collection used is document analysis, questionnaires. The COSO reference is applied by the researcher as the main analysis instrument. The results of this study show that the accounting information system has no effect on employee performance at UMKM Batu Alam Sukoharjo Area. Internal control has no effect on employee performance at UMKM Batu Alam Sukoharjo Area. Organizational culture has a positive and significant effect on employee performance UMKM Batu Alam Sukoharjo area. Accounting information systems, internal controls, and organizational culture have a simultaneous and significant effect on employee performance variables UMKM Batu Alam Sukoharjo area.