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All Journal Jurnal Ilmiah Akuntansi dan Humanika
Ni Putu Noviyantini
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Humanities Economics, Econometrics & Finance Social Sciences

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ANALISIS REALISASI PENDAPATAN PERUSAHAAN DAERAH (PD) PASAR BANYUASRI KABUPATEN BULELENG TAHUN 2015-2017 SERTA FAKTOR - FAKTOR YANG MEMPENGARUHINYA Ni Putu Noviyantini; Luh Putu Novita Wahyuni; Ni Luh Putu Ika Baktyarina; Ni Luh Asri
Jurnal Ilmiah Akuntansi dan Humanika Vol. 7 No. 3 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v7i3.20064

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana realisasi pendapatan Perusahaan Daerah (PD) Pasar Banyuasri Kabupaten Buleleng Tahun 2015 – 2017 , apa saja faktor – faktor yang mempengaruhi penurunan realisasi pendapatan Perusahaan Daerah (PD) Pasar Banyuasri Kabupaten Buleleng Tahun 2015 – 2017 , bagaimana upaya dalam meningkatkan realisasi pendapatan Perusahaan Daerah (PD) Pasar Banyuasri Kabupaten Buleleng. Dalam penelitian menggunakan metode kualitatif dan menggunakan teknik pengumpulan data wawancara. Dari hasil peenelitian Pada tahun 2015 realisasi pendapatan yang dapat dicapai Perusahaan Daerah (PD) Pasar Banyuasri Kabupaten Buleleng sebesar Rp 1.840.038.765. Sedangkan di tahun 2016 realisasi pendapatan yang dapat dicapai sebesar Rp 1.838.629.007. Dari data realisasi pendapatan tersebut dapat dilihat bahwa terjadi penurunan pendapatan sebesar Rp 1.409.758
Pengaruh Pengawasan Keuangan, Penerapan Standar Akuntansi Pemerintah Berbasis Akrual, dan Kualitas Pelatihan terhadap Keterandalan Pelaporan Keuangan Ni Putu Noviyantini; Sunitha Devi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 10 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25595

Abstract

This research aims to understand the effect of financial control, the implementation of accrual-based government accounting standards, and the quality of training on the reliability of financial reporting. This type of research used is quantitative research. The population in this research is all employees of the financial sub division at 27 SKPD in Badung Regency. The sampling method used is purposive sampling. The number of samples in this research were 108 respondents. This research uses primary data obtained from distributing questionnaires directly to respondents. Data analysis techniques used include descriptive statistical tests, data quality tests, classic assumption tests, and hypothesis testing using multiple linear regression analysis using IBM SPSS Statistics 23. The research results prove that: (1) financial control has a positive and significant effect on reliability finance report; (2) the implementation of accrual-based   government accounting standards has a positive and significant effect on the reliability of financial reporting; (3) the quality of training has a positive and significant effect on the reliability of financial reporting.
Co-Authors Luh Putu Novita Wahyuni Ni Luh Asri Ni Luh Putu Ika Baktyarina Sunitha Devi