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All Journal Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Jurnal EKOBIS (Kajian Ekonomi dan Bisnis)
Deswati Supra
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH TINGKAT PENDIDIKAN, PELATIHAN, DAN KUALITAS TEKNOLOGI INFORMASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL PADA PEMERINTAH KABUPATEN MUSI BANYUASIN Deswati Supra
Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Vol 5 No 2 (2016): Junal ACSY
Publisher : Politeknik Sekayu

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Abstract

The purpose of this study was to measure the effect of educational level, training and the quality of information technology to the implementation of Government Accounting Standards on the accrual basis of Musi Banyuasin Government. The theory that the writer used is the agency theory, stakeholders, New Public Management, Accrual Based Government Accounting Standards, level of education, training and the quality of information technology. The dependent variable in this research is the application of Accrual Based Government Accounting Standards. The independent variable is the level of education, training and the quality of information technology. Population and sample of this research is SKPD Musi Banyuasin about 29 SKPD and the number of respondents were 123 persons. Data collection techniques was used is a field study consisted of interviews and questionnaires. This study used multiple linear regression analysis (Multiple Regression Analysis). This study found the level of education, training and the quality of information technology and give significant positive impact on the application of Accrual Based Government Accounting Standards.
Analisis Penerapan Sistem Pengendalian Internal Pemberian Kredit Pada Koperasi Simpan Pinjam Karya Abadi Kecamatan Sekayu Deswati Supra; Jumania Setpariani; M. Rengga Ramanda
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 1 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 1 (Desember 2021)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study aims to implement an internal control system for providing credit at the Karya Abadi Savings and Loan Cooperative, Sekayu District. The data used in this study is primary data in the form of interviews. The research method used is a qualitative method. Data collection techniques used by the author are interviews, documentation and literature study. The data analysis technique used in this study is a quantitative technique. The theory used is the theory of internal control and credit. The results of this study indicate that the internal control carried out by KSP Karya Abadi Sekayu, has fulfilled all the elements of internal control, but in its implementation the internal control is not optimal.
Co-Authors Jumania Setpariani M. Rengga Ramanda