Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Kajian Bisnis STIE Widya Wiwaha JURNAL EKOBIS DEWANTARA
Dominikus Ledo
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH ASPEK-ASPEK MANAJEMEN KEUANGAN DAERAH TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH Dominikus Ledo; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 2 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (751.857 KB) | DOI: 10.32477/jkb.v25i2.135

Abstract

This research aimed to test the effect of regional financial statement presentation, accessibility regional financial statement, internal control, implementation of performance-based budgeting, and implementatiton of accrual-based government accounting standard on the transparency of regional financial management. Data in this research obtained by method of survey with questionnaires. The population in this research is all employees in the SKPD city of Yogyakarta.The technique of sampling using nonprobability sampling method of purposive sampling.The sample in this research is the structural officers, employees/staff that carry out the functions of accounting/administration financial experience working for one year in each SKPD in the city of Yogyakarta.The questionnaire can be processed a total of 77 questionnaires. Data analysis techniques in this study using the technique of multiple linear regression.The results of regression test showed thatthe regional financial statement presentation no significant effect on the transparency of regional financial management.The accessibility of the regional financial statements significant effect on the transparency of regional financial management. Internal control no significant effect on the transparency of regional financial management.The implementation of performance-based budgeting no significant effect on the transparency of regional financial management. The implementation of accrual-based government accounting standards significant effect on the transparency of regional financial management.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAERAH, PENGENDALIAN INTERNAL, PENERAPAN ANGGARAN BERBASIS KINERJA, DAN PENERAPAN SAP BERBASIS AKRUAL TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH (Studi Kasus Pada SKPD Kot Dominikus Ledo
JURNAL EKOBIS DEWANTARA Vol 1 No 3 (2018): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aimed to test the effect of regional financial statement presentation, accessibility regional financial statement, internal control, implementation of performance-based budgeting, and implementatiton of accrual-based government accounting standard on the transparency of regional financial management. Data in this research obtained by method of survey with questionnaires. The population in this research is all employees in the SKPD city of Yogyakarta. The technique of sampling using nonprobability sampling method of purposive sampling. The sample in this research is the structural officers, employees/staff that carry out the functions of accounting/administration financial experience working for one year in each SKPD in the city of Yogyakarta. The questionnaire can be processed a total of 77 questionnaires. Data analysis techniques in this study using the technique of multiple linear regression. The results of regression test showed that the regional financial statement presentation no significant effect on the transparency of regional financial management. The accessibility of the regional financial statements significant effect on the transparency of regional financial management. Internal control no significant effect on the transparency of regional financial management. The implementation of performance-based budgeting no significant effect on the transparency of regional financial management. The implementation of accrual-based government accounting standards significant effect on the transparency of regional financial management.
PENGARUH ASPEK-ASPEK MANAJEMEN KEUANGAN DAERAH TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH: Studi Kasus Pada SKPD Kota Yogyakarta Dominikus Ledo; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 2 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (751.857 KB) | DOI: 10.32477/jkb.v25i2.135

Abstract

This research aimed to test the effect of regional financial statement presentation, accessibility regional financial statement, internal control, implementation of performance-based budgeting, and implementatiton of accrual-based government accounting standard on the transparency of regional financial management. Data in this research obtained by method of survey with questionnaires. The population in this research is all employees in the SKPD city of Yogyakarta.The technique of sampling using nonprobability sampling method of purposive sampling.The sample in this research is the structural officers, employees/staff that carry out the functions of accounting/administration financial experience working for one year in each SKPD in the city of Yogyakarta.The questionnaire can be processed a total of 77 questionnaires. Data analysis techniques in this study using the technique of multiple linear regression.The results of regression test showed thatthe regional financial statement presentation no significant effect on the transparency of regional financial management.The accessibility of the regional financial statements significant effect on the transparency of regional financial management. Internal control no significant effect on the transparency of regional financial management.The implementation of performance-based budgeting no significant effect on the transparency of regional financial management. The implementation of accrual-based government accounting standards significant effect on the transparency of regional financial management.
Co-Authors Sri Ayem