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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Kajian Akuntansi dan Auditing
Azhari S
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Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH, KUALITAS APARATUR PEMERINTAH DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS KEUANGAN (Studi pada Organisasi Perangkat Daerah ( OPD ) Kota Pekanbaru) Winda Amelia; Amries Rusli Tanjung; Azhari S
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to examine the effect of area financial accounting system, quality of government officials and control activities of financial accountability. The population in this study are all Regional Organizations (OPD)’s City of Pekanbaru. Sample of regional organizations in this study as many as 30 Regional Organizations. While the data processed in this study as many as 90 of data where the data obtained from three employee of each of these Regional Organizations. Data analysis technique used is multiple linear regression analysis were processed with SPSS Windows 19. The results show that area financial accounting system the t (3.758)> t table (1.987) and significant (0.000) <(0.05), quality of government officials that t arithmetic (2.767)> t table (1.987) and significant (0.007) <(0.05), control activities t (2.435)> t table (1.987) and significant (0.009) <(0.05). Area financial accounting system, quality of government officials and control activities affect financial accountability amounting to 62.9%. While 37.1% is influenced by other variables not examined in this study.Keywords: System, quality, activities and accountability
PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, BUDAYA ORGANISASI, DAN MOTIVASI KERJA TERHADAP KINERJA ORGANISASI SATUAN KERJA PERANGKAT DAERAH (Studi Empiris Pada SKPD Kabupaten Kuantan Singingi) Novita Indriana; Amries Rusli Tanjung; Azhari S
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of the quality of human resources, organizational commitment, organizational culture, and work motivation on the performance of organizations in the District Government of Kuantan Singingi. the population in this research is all regional work units kuantan singingi regency. The sample in the researth is regional work units kuantan singingi regency with 75 respondents, including the head o regional work units (SKPD), SKPD secretary, and head of local goverment throughout SKPD kuantan singingi regency. Data collection technique in this research is from questionnaires, while the data analysis tehnique which was used is multiple linear regresion analysis the processed using SPSS aid. The results showed thet the quality of human resources, organizational commitment, organizational culture, and work motivation significant effect on the performance of organizzations with significant <0,005. The calculation result obtainable value R 2 as big as 0.746. this shows that quality of human resources, organizational commitment, organizational culture, and work motivation may explain the variable of organization performance 74,6%.While the rest 25,4%influenced by variables that are not observed in this research model.Keywords: Quality Of Human Resources, Organiational Commitment, Organiational Culture, Work Motivation, Performance of Organization
Co-Authors Amries Rusli Tanjung MARIA BINTANG Novita Indriana Riswandi, Bunga Edelwisha Arisandi Yesi Mutia Basri