Article Per Year (5 Year)
p-Index From 2021 - 2026
1.325
P-Index
This Author published in this journals
All Journal Infestasi PRIVE: Jurnal Riset Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi MANAJEMEN DEWANTARA Jurnal Berdaya Mandiri JBMR: Journal of Business and Management Review AKMENIKA IEJST (Industrial Engineering Journal of the University of Sarjanawiyata Tamansiswa) Jurnal Abdi Masyarakat Indonesia ABDIMAS NUSANTARA
M. Sulkhanul Umam
Universitas PGRI Yogyakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Infestasi

 1 
Pengaruh Akuntabilitas, Transparansi, Komitmen Aparatur, Kepatuhan Pada Regulasi Terhadap Kinerja Aparatur Daerah M Sulkhanul Umam; Anita Dewi Setiyowati
InFestasi Vol 19, No 1 (2023): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v19i1.19551

Abstract

Instansi pemerintah merupakan sarana dalam mewujudkan kesejahteraan masyarakat. sehingga instansi terus dituntut untuk meningkatkan kinerja. Kabupaten Bantul pada tahun anggaran 2021 mendapatkan opini audit dari BPK, namun masih terdapat berbagai permasalahan mengenai pengelolaan keuangan daerah serta Berdasarkan Indonesian Governance Indeks (IGI) Laporan Kinerja Kabupaten bantul mengalami penurunan kinerja dari tahun sebelumnya.Penelitian ini dilakukan untuk mengetahui pengaruh akuntabilitas, transparansi, komitmen organisasi dan kepatuhan terhadap peraturan terhadap kinerja perangkat daerah Kabupaten Bantul. Penelitian ini merupakan penelitian kuantitatif,menggunakan data primer dengan k uesioner sebagai alat pencari data. Model analisis data menggunakan regresi linier berganda yang diolah dengan software SPSS versi 25.0. Hasil penelitian membuktikan bahwa akuntabilitas, transparansi, dan komitmen organisasi berpengaruh terhadap kinerja perangkat daerah Kabupaten Bantul. Sedangkan kepatuhan terhadap regulasi tidak mempengaruhi kinerja Pemerintah Daerah Kabupaten Bantul.
Aspek Yang Mempengaruhi Kualitas Informasi Laporan Keuangan M Sulkhanul Umam; Rahandhika Ivan Adyaksana; Tantri Dyah Ayu Lestari
InFestasi Vol 20, No 1 (2024): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v20i1.24687

Abstract

The hotel industry is needed to significantly increase welfare and economic recovery after COVID-19. The high growth of the hotel industry must be balanced with quality financial management and reporting because many parties use financial reports as a basis for decision-making. The research examined the influence of accounting understanding, utilization of information technology, internal control systems, and human resource competency on the quality of financial statements. This research uses a quantitative approach with questionnaire tools distributed to 56 hotels with 4-star and 5-star hotel classifications. The research results show that understanding accounting, information technology utilization, internal control systems, and human resource competency influence the quality of financial statements. Fulfillment of the elements can be achieved by an adequate understanding of accounting from the personnel who prepare financial reports, the use of technology used by the company to increase the accuracy and availability of reports, a control system to minimize fraud, and competent human resources so that the rules present reports.
Co-Authors Anita Dewi Setiyowati Chily Meilia Singgangsari Cinde Sanjiwani, Agni Faizal Ardiyanto Hapsari, Yanning Tri Lulu Amalia Nusron Mayka Wulandari Mega Selawati Rahandhika Ivan Adyaksana Rani Diansari Tantri Dyah Ayu Lestari Tika Mei Kustanti Tri Siwi Nugrahani Vidya Vitta Adhivinna Vidya Vitta Adhivinna, Vidya Vitta Yaning Tri Hapsari Yanning Tri Hapsari