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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Assets: Jurnal Akuntansi dan Pendidikan
Siti Mubiroh
Universitas Nahdlatul Ulama Yogyakarta
Humanities Economics, Econometrics & Finance Education Social Sciences

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Journal : BAKI (Berkala Akuntansi dan Keuangan Indonesia)

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ANALYSIS OF E-AUDIT IMPLEMENTATION FOR STATE FINANCIAL AUDIT STUDY AT BPK RI REPRESENTATIVE OF THE SPECIAL REGION OF YOGYAKARTA Siti Mubiroh
Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 1 (2019): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (680.388 KB) | DOI: 10.20473/baki.v4i1.11908

Abstract

The Supreme Audit Agency (BPK) of the Republic of Indonesia has an important role in increasing the accountability of state finances. In carrying out its duties, BPK faces problems, namely limited human resources and relatively short inspection times. Therefore, BPK has developed an e-audit information system in carrying out audits of state financial management and responsibility. This study uses the DeLone and McLean (2003) Information System Success Model using six components, namely System Quality, Information Quality, Service Quality, Information System Use, User Satisfaction, and Net Benefits. The difference between this research and previous research is that this research uses a qualitative approach with a case study method with the aim of knowing the implementation of e-audit in depth. The sampling technique used snowball sampling. Data collection techniques using interviews, observation, and documentation. The informants in this study were the auditors of the BPK RI Representatives of Yogyakarta. The results of this study indicate that the main search feature and the inter-data feature are effectively used in the local government financial audit process, while the LKPD feature has not been effectively used in the regional government financial audit process.
THE IMPLEMENTATION OF SAK EMKM AND ITS EFFECT ON MSME LOAN ACCEPTANCE Siti Mubiroh; Zulfatun Ruscitasari
Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 2 (2019): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.088 KB) | DOI: 10.20473/baki.v4i2.15265

Abstract

MSMEs are the heart of the economy in a country. The existence of MSMEs can save the country from the economic crisis, as can be seen from the crises that occurred in 1998 and 2008. The number of unemployed can be overcome because the absorption of MSME workers reaches 96% of the total workforce in Indonesia. However, the sustainability of MSME operations is often constrained by access to funding. These constraints are caused by the lack of quality of MSME financial reports. Therefore banks or other financial institutions are more careful in providing loans to MSMEs. This study aims to determine the implementation of SAK EMKM by using variables of company size, educational background of the owner, and providing information and socialization of SAK EMKM. In addition, the purpose of this study is to examine the effect of SAK EMKM on the quality of MSME financial reports, and the effect of the quality of financial reports on MSME credit receipts. This study uses a quantitative approach with a survey method, namely distributing questionnaires to MSME actors in the Special Region of Yogyakarta. The sampling technique used was random sampling. The data was processed using SPSS with multiple regression analysis tools. The results of this study indicate that the variables of company size and educational background of MSME owners have no significant effect on the implementation of SAK EMKM. While the variable of providing socialization and information has a significant effect on the implementation of SAK EMKM. Then, the SAK EMKM implementation variable has a significant effect on the quality of financial statements, and the variable quality of financial reports has no significant effect on MSME credit receipts.
Co-Authors Zulfatun Ruscitasari