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All Journal Jurnal Akuntansi Indonesia Eksos Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Kapuas
Bob Mustafa
Politeknik Negeri Pontianak
Religion Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Determinan Kelemahan Sistem Pengendalian Intern pada Laporan Keuangan Pemerintah Kabupaten dan Kota Se-Kalimantan Barat Bob Mustafa; Mahyus Mahyus
Eksos Vol 13 No 2 (2017): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v13i2.71

Abstract

This study aims to investigate the influence of variables of regional complexity, capital expenditure, local revenue, and economic growth on the weakness of internal control of district and city government financial reporting for West Kalimantan for the period 2010-2014. The study used a saturated sample consisting of 14 district and city governments in West Kalimantan. Significant test of multiple linear regression analysis of panel data is done through software Eviews 9. The results show that partially complexity of area and PAD have significant influence to SPI weakness variable, while capital expenditure and economic growth partially have no significant influence to SPI weakness. The result of F test shows that together variables of regional complexity, capital expenditure, PAD, and economic growth have significant influence to SPI weakness.
Determinan Reviu Laporan Keuangan dan Implikasinya terhadap Kualitas Laporan Keuangan Pemerintah Daerah Bob Mustafa; Elsa Sari Yuliana
Eksos Vol 15 No 1 (2019): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v15i1.102

Abstract

There are still many LKPD opinions in West Kalimantan that have not yet reached WTP opinion, even stagnating from year to year. In addition, the role and function of regional inspectorates in realizing the aspirations of regional governments to obtain WTP opinions that have not been optimal needs to be improved. This study tries to find out the influence of understanding of government accounting standards and understanding of internal control systems in the process of reviewing financial statements in supporting the quality of local government financial reports. This study aims to determine and analyze the influence of the auditor's understanding of accounting standards and internal control systems on the quality of government financial reports through the financial statement review process. This research proves that directly there is a significant influence of Understanding of Government Accounting Standards and Understanding of the Internal Control System towards the Financial Report Review Process. An understanding of the Internal Control System and the Financial Report Review Process has a significant effect on the Quality of Financial Statements. Meanwhile, the understanding of understanding of government accounting standards has no significant effect on the quality of financial statements.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH KOTA PONTIANAK Yani Riyani; Bob Mustafa; Linda Suherma
Jurnal Akuntansi Indonesia Vol 6, No 2 (2017): JURNAL AKUNTANSI INDONESIA
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.6.2.157-166

Abstract

This study aims to determine the extent of implementation of accrual accounting and the factors that influencethe level of implementation of accrual accounting in Pontianak. This research is a survey by means of collectingdata using questionnaires. The samples used were financial staff that makes the financial statements at 16 SKPD inPontianak. The analytical tool used is multiple regression analysis. The level of implementation is measured usingnine indicators adopted by the Government Accounting Standards based on Government Regulation No. 71 of2010 consists of revenue recognition (LO), Recognition load, Valuation and Presentation of Accounts Receivable,Recognition load inventory, assessment of fixed assets, depreciation of fixed assets, recognition of liabilities,Presentation of operational reports and presentation of changes in equity. The study found that the level ofimplementation of accrual accounting in Pontianak at 93.09%, and there are four factors that affect the applicationof accrual accounting in Pontianak is the level of education finance staff, the experience of running the cash to theaccrual accounting system, leadership and educational background the size of the labor force.Keyword : Cash Basis, Accrual Basis, Cash toward Accrual.
Transparansi Pengelolaan Keuangan Daerah Pemerintah Kabupaten/Kota di Kalimantan Barat Endang Kusmana; Bob Mustafa; Uray Muhammad Noor
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3288

Abstract

This study aims to describe the level of transparency in regional financial management that has been carried out by the Regency/City Government based on the Minister of Home Affairs Instruction No. 188.52/1797/SJ of 2012. This research was conducted in 14 districts/cities in West Kalimantan. The data analysis method used in this research is the descriptive quantitative analysis which focuses on measuring the transparency index of regional financial management. Descriptive statistics in this study were used to look at the level of regional transparency in general and based on each indicator at the APBD planning stage, APBD implementation stage, and APBD reporting and accountability stages consisting of 10 (ten) indicators. The results of the study show that the average level of transparency in regional management for 14 district/city governments in West Kalimantan is still very low, namely 5.30% or overall the district/city governments in West Kalimantan are still in the qualification of insufficient transparency. . The Sanggau District Government has the highest regional financial management transparency index, with a score of 4.5 out of a maximum score of 29 (15.52%). Meanwhile, Mempawah Regency Government, Ketapang Regency Government, Bengkayang Regency Government, Sekadau Regency Government, Melawi Regency Government, Kayong Utara Regency Government, Kubu Raya Regency Government, and Pontianak City received the lowest score, and index, namely a score of 1 (3.45%).Keywords: Transparency, Regional Finance
Pelatihan Penggunaan Aplikasi Lamikro Bagi Pelaku Usaha Mikro Di Kecamatan Kapuas Kabupaten Sanggau bob Mustafa; Ariefanda Iqbal Perdana; Rahman Sastrawan; Nia Pratiwi; C. Hendreo; Ermina Ermina
Kapuas Vol 1 No 1 (2021): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v1i1.225

Abstract

Micro and Small Enterprises (MSMEs) have proven resilient to the economic crisis that has hit Indonesia. MSMEs contribute significantly to the national economy by reducing the unemployment rate in Indonesia, whose presence is able to absorb labor. This Community Service Activity aims to provide an understanding of the importance of separating the owner's personal finances from his business finances. In addition, this training activity is also to provide knowledge and skills to micro-entrepreneurs in Kapuas District, Sanggau Regency in recording their business financial transactions through an Android-based application, namely LAMIKRO. The target audience in this service activity is micro-entrepreneurs in Kapuas District, Sanggau Regency. The implementation of PPM activities is carried out by coordinating with partners to identify problems with the target audience, compiling training materials, implementing training using the lecture method, tutorials, discussions, and simulations of using the Lamikro application, and evaluation in the form of pre-test and post-test. The results of this community service activity are according to the expected target, namely an increase in the knowledge and skills of micro-entrepreneurs using the LAMIKRO application in preparing their business financial reports in accordance with SAK EMKM. Keywords: UMKM, LAMIKRO
Co-Authors Ariefanda Iqbal Perdana C. Hendreo Endang Kusmana Ermina Ermina Linda Suherma Mahyus Mahyus Nia Pratiwi Rahman Sastrawan B51109060 Uray Muhammad Noor Yani Riyani Yuliana, Elsa Sari