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All Journal Profita : Komunikasi Ilmiah dan Perpajakan Balance Vocation Accounting Journal Jurnal Akuntansi

Erma Apriyanti

STIE Pandu Madania

Author-ID : 3395678

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

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

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

Co-Authors Dewi Sarifah Tullah Emi Suryati Fitri Riyanti Nanang Wijaya

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