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All Journal Jurnal Manajemen Terapan dan Keuangan Indonesian Journal of Business Analytics (IJBA) International Journal of Economic Research and Financial Accounting Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting International Journal of Economics, Business and Innovation Research Jurnal Cakrawala Akuntansi
Rita Friyani
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Apparatus Competence and the Effectiveness of the Regional Government Information System on the Quality of Financial Statements: A Case Study of the Jambi Provincial Government: Studi Kasus pada Pemerintah Provinsi Jambi Naomi Sayuna. M; Ilham Wahyudi; Rita Friyani
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2487

Abstract

The quantitative descriptive approach utilized in this research is derived from firsthand information collected fromfinancial authorities who are in charge of creating government financial reports via questionnaires. With the aid of SPSS software the information was examined employing multiple linear regression, t-test, and F-test. The outcomes demonstrate that: (1) The quality of financial reports is positively impacted by civil servant competency, yet this effect is not statistically significant because the statistical importance level is 0.080, which exceeds 0.05; (2) With a statistical importance level of 0.000, which falls below0.05, the efficacy of SIPD results in a favorable and statistically significant impact on financial reporting standards; and (3) Additionally, they had a affirmative and considerable combined impact on the Jambi Provincial Government's fiscalreporting standards when examined simultaneously, with an F-statistic of 51.580 and a statistical importance level of 0.000. These findings suggest that a key factor in raising financial reporting standards is the efficacy of information systems. However, increasing public servant capability is still essential to making the most of SIPD.
ANALYSIS OF ACCOUNTING TREATMENT OF FIXED ASSETS IN THE FORESTRY SERVICE OF JAMBI PROVINCE Zazatia; Iskandar Sam; Rita Friyani
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.45300

Abstract

This thesis research discusses the Analysis of Fixed Asset Accounting Treatment at the Jambi Provincial Forestry Service. The main objective of this study is to evaluate whether the accounting treatment of fixed assets at the Jambi Provincial Forestry Service complies with the Government Accounting Standards Statement (PSAP) No. 07. The research was conducted using a qualitative descriptive approach, which involved collecting data through document review, observation, and interviews with relevant officials at the Forestry Service. The analysis focused on four key aspects of fixed asset accounting: recognition, measurement, depreciation, and disclosure. The findings indicate that the Jambi Provincial Forestry Service has generally applied PSAP No. 07 correctly. Fixed assets are recognized in line with ownership criteria, measured based on acquisition cost, depreciated systematically, and disclosed appropriately in financial reports. These results show that the accounting treatment of fixed assets at the Forestry Service is consistent with the requirements of PSAP No. 07. Thus, this study contributes by providing evidence that a regional government institution has implemented PSAP No. 07 properly, reinforcing the importance of compliance with government accounting standards to ensure transparency and accountability in public sector financial reporting. Keywords: Fixed Assets, Recognition, Measurement, Depreciation, Disclosure.
Co-Authors Achmad Hizazi Azizah Kholiq Delta Ferryandi Wibowo Eka Julianti Fredy Olimsar Gusniadi, Revi Ilham Haryadi Ilham Wahyudi Iskandar Sam Moh. Rizal Syafiie Naomi Sayuna. M Novita Andriani Nur Azizah P. Eko Prasetyo Ranti Melasari SRI RAHAYU Suryani Suryani Wirmie Eka Putra Wiwik Tiswiyanti Yudi Yudi Zazatia