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All Journal Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains IWJ : Inland Waterways Journal IWTJ : International Water Transport Journal Jurnal 7 Samudra Politeknik Pelayaran Surabaya Jurnal Multidisiplin Riset Ilmiah (ATRIA)
Wibisono, Yohan
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Journal : Jurnal Multidisiplin Riset Ilmiah (ATRIA)

 1 
Factors that affect the accuracy of submitting SKPK Treasurer Accountability Reports to the Aceh Tamiang Regency Government: Faktor-Faktor yang Mempengaruhi Ketepatan Penyampaian Laporan Pertanggungjawaban Bendahara SKPK pada Pemerintah Kabupaten Aceh Tamiang Nurmala, Eka; Sultan, Sultan; T. M. Jamil; Arfah, Mahbub; Wibisono, Yohan
ATRIA: Jurnal Multidisiplin Riset Ilmiah Vol. 1 No. 2 (2024): ATRIA - Juli 2024
Publisher : PT. Alpha Trianguli Australis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62554/6fesh564

Abstract

The application of accounting standards in the country in the management of regional finance has an impact on regional budget implementation responsibility reports (APBD). This type of research is quantitative descriptive and describes the relationship between independent and dependent variables. Meanwhile, human resource factors, treasurer facilities, and infrastructure, treasurer's term of office, regulations, the intensity of management training, and accountability of SKPD treasurers, as well as unclear roles in the Aceh Tamiang district government have a big influence—the impact of the timeliness of submitting regional government accountability reports. In several cases, the variable intensity of administrative training and responsibilities of SKPD accountants (X5), as well as the ambiguity of the role (X6) produced a positive impact on the timeliness of government reporting in the regions.
Co-Authors Ali Imron, Muhammad Arfah, Mahbub Bambang Setiawan Dahlia Dewi Apriani Dewi Kartika Sari Edi Kurniawan Fadjrin Wira Perdana Febriansyah Febriansyah Febriansyah Febrianti, Dita Putri Firzatullah, Raden Muhamad Irwan Irwan Kelana, Sri Khairani, Muhammad Lestari Lestari Lumban Tungkup, Doharmam Manurung, Wim Benhard Melayu, Donny Afrizal Miran, Miran Monica Amanda Muhammad Taufiqurrahman, Muhammad Nabila, Zihan Nurmala, Eka Panggabean, Yunita Prasetyo Sutrisno, Slamet Pusriansyah, Ferdinand Salsabila, Salsabila Sri Kartini, Sri Sultan Sultan Surnata, Surnata Suteki, Suteki T. M. Jamil Yeti Komalasari