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All Journal Profita : Komunikasi Ilmiah dan Perpajakan Balance Vocation Accounting Journal Jurnal Akuntansi
Erma Apriyanti
STIE Pandu Madania
Economics, Econometrics & Finance Social Sciences

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PENGARUH PENERAPAN GOOD GOVERNMENT GOVERNANCE (GGG) DAN PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP KUALITAS PELAPORAN KEUANGAN (Studi Kasus Pemerintah Daerah Provinsi Di Jawa Barat dan Banten) Dewi Sarifah Tullah; Erma Apriyanti; Nanang Wijaya
Balance Vocation Accounting Journal Vol 2, No 1 (2018): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.83 KB) | DOI: 10.31000/bvaj.v2i1.975

Abstract

Abstrak Bentuk pertanggungjawaban dalam penyelenggaraan Pemerintahan salah satunya adalah upaya konkrit untuk mewujudkan transparansi dan akuntabilitas pengelolaan keuangan pemerintah, baik pemerintah pusat maupun pemerintah daerah dengan menyampaikan laporan pertanggungjawaban berupa laporan keuangan.Penelitian ini bertujuan untuk mengetahui pengaruh penerapan good government governance dan penerapan sistem pengendalian intern pemerintah terhadap kualitas pelaporan keuangan daerah pada Provinsi Jawa Barat dan Banten. Data yang digunakan adalah data primer yang diperoleh melalui keusioner. Metode analisis data yang digunakan adalah regresi linier berganda.Hasil dari penelitian ini Penerapangood government governanceberpengaruh terhadap kualitas pelaporan keuangan, sedangkan Penerapan sistem pengendalian intern pemerintah tidak berpengaruh terhadap kualitas pelaporan keuangan daerah. Kata kunci: Good Government Governance, Sistem Pengendalian Intern Pemerintah, Kualitas Pelaporan Keuangan. Abstract The main function of responsibility of govermential management is how to implement transparancy and accountability of financial management. Local goverment and Central goverment must provide the financial statement as concolidate. This research aim to understand what relation between Good Government governance and internal control system of government and financial statement reporting in West Java and Banten province. Analysis by using data primer that source from questioner. Analysis metodh by using multiple linear regresion . Result of this research descript that good government governance has a strong relation to financial statement quality, as while internal control system of government has a weak relation to financial statement quality.
Analisis Pengendalian Persediaan Bahan Baku Melalui Penerapan Economic Order Quantity (EOQ) pada PT Andini Megah Sejahtera Cabang Bogor Erma Apriyanti
Balance Vocation Accounting Journal Vol 1, No 2 (2017): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.039 KB) | DOI: 10.31000/bvaj.v1i2.475

Abstract

The purpose of this research are to learn about material inventory control in PTAndini Megah Sejahtera, to learn about inventory calculation metodh by usingEconomic Order Quantity (EOQ) metodh and to learn comparisation above totalinventory cost by total calculation of EOQ. This research approaching bydescriptive quantitattive and using data collection technique through interview,observation and librarian overview. The result of this research will describe thatmaterial inventory control in PT Andini Megah Sejahtera was not effetivebecause there is over-stock of raw material storage so that total inventorycalculation were high. Therefore, by using EOQ metodh total calculation of theinventory are lower than before using EOQ metodh.Keyword : Inventory, Raw material,and Economic Order Quantity
PENGARUH UKURAN DAERAH, OPINI AUDIT DAN TINGKAT KETERGANTUNGAN KEUANGAN DAERAH TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA PERIODE 2015-2016 Dewi Sarifah Tullah; Erma Apriyanti; Fitri Riyanti
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (76.857 KB) | DOI: 10.22441/profita.2019.v12.02.001

Abstract

ABSTRACK This study aims to analyze the factors that influence the length of audit delay in the Regency / City governments in Indonesia in 2015 and 2016. These factors are regional size, audit opinion and level of regional financial dependence. The population of this study is all districts / cities in Indonesia in 2015 and 2016. The study sample was determined by purposive sampling method. The data used is secondary data. The analytical method used is descriptive statistical analysis and multiple regression statistical analysis. The results showed that the size of the area did not affect audit delay. Audit opinion and the level of regional financial dependence proved to have a significant effect on audit delay. The size of the area does not affect the audit delay because many of the few accounting entities cannot determine the size of the audit delay. Audit opinion has an effect on audit delay because the area that obtains WTP opinion indicates that the region has good governance that will compile financial reports in a timely manner so as to minimize audit delay. The level of regional financial dependency influences audit delay, this is due to the higher regional financial dependence, so that the area will be more obedient to the regulations and will prepare its financial statements in a timely manner so as to minimize audit delay
FAKTOR PENENTU KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Dewi Sarifah Tullah; Erma Apriyanti; Emi Suryati
JURNAL AKUNTANSI Vol 8, No 2 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.216 KB) | DOI: 10.37932/ja.v8i2.75

Abstract

This study aims to examine the effect of internal control systems, Good Government Governance and Human Resources Quality on the quality of local government financial reports in the Provinces of West Java and Banten. The Unit of Analysis in this study was the local government in the provinces of West Java and Banten. The sample in this study was the Regional Financial Management Agency in the Provinces of West Java and Banten. In this study, the number of samples used was 34 samples with an error rate of 5%. Data collection techniques using a questionnaire. Methods of data analysis using validity and reliability tests, multiple linear regression data analysis, classic assumption tests (normality, multicollinearity, heteroscedasticity), t tests, and coefficient of determination analysis (R2). The results of this study indicate that the internal control system and Human Resources Quality do not have a significant effect on the quality of local government financial reports, while Good Government Governance affects the quality of local government financial reports.
Co-Authors Dewi Sarifah Tullah Emi Suryati Fitri Riyanti Nanang Wijaya