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All Journal JURNAL ECONOMIA Jurnal Ilmiah Akuntansi dan Bisnis JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Neo-Bis JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Akuntansi Aktual JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Scientific Journal of Reflection : Economic, Accounting, Management and Business JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) JISIP: Jurnal Ilmu Sosial dan Pendidikan EKUITAS (Jurnal Ekonomi dan Keuangan) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Aplikasi Akuntansi Jurnal Gema Ngabdi Valid Jurnal Ilmiah Jurnal Abdi Insani Prosiding Konferensi Nasional PKM-CSR Jurnal Abdimas Independen E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Endar Pituringsih
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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PENGARUH KUALITAS SUMBER DAYA MANUSIA,PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN INTERN AKUNTANSI,DAN PENGAWASAN KEUANGAN DAERAHTERHADAP KEANDALAN LAPORAN KEUANGAN DAERAH PADA SKPD PEMERINTAH KABUPATEN LOMBOK TIMUR Muhammad Azlan; Titiek Herwanti; Endar Pituringsih
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

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Abstract

This studyaimed to analyze the influence of the quality of human resources, utilization ofinformation technology, accounting internal control, and financial over sight of there liability oftheregion’s financial statement presentation area onthe SKPD East Lombok regency government. Datais collected using a question naire. Analysis to olusedis multiple linear regression with SPSS 16. Thepopulation in this study is SKPD locatedin East Lombok to taling 30 SKPD and each SKPD representedby three members, namely the secretary/head of division, head of the division of finance, and treasurerasrespondents. The results showed that the variable quality of human resources, information technologyutilization, internal control accounting and financial control regions positive effect on there liability offinancial statement presentation SKPD East Lombok regency government. Implications of the study theoretically usability stand point of  financial reporting quality information, this research may provide insight into the decision use fulness so as to provide an explanatory theory on the concept of  thinkingabout the importance of the quality of the resulting financial statements are implicated in increasing thefinancial accountability of the government. Such understandingis required so that the data presentedin the financial statements to be useful and used as best as possiblef or the user stomaking the rightdecision.Keywords:human resource qualities, information technology utilization, the controlling intern accountancy,local financial monitoring, reliability
DETERMINAN KEANDALAN INFORMASI LAPORAN KEUANGAN DENGAN TIME PRESSURESEBAGAI PEMODERASI (Studi pada Satuan Kerja di Wilayah Kerja KPPN Mataram) Zulfirman Switriansyah; Prayitno Basuki; Endar Pituringsih
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang

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Abstract

This study aimed to examine the effect of apparatus competencies, utilization of informationtechnology, and implementation SAP of accrual basis to the reliability of financial reporting informa-tion that presented by government. As well as to examine the effect of time pressure as moderating therelationship of independent variables on the reliability of financial reporting information. The popula-tion in this study are all Unit Ministry/Agency in the payment area of KPPN Mataram. Samples weretaken using a technique Slovin at the level of error rate by 10% and distributed through a purposivesampling with criteria work units which has the largest budget ceiling. Data obtained by distributingquestionnaires to 76 respondents who are officials/officers directly responsible for the preparation offinancial statements work units or with positions as arranger financial statements. Analysis of datausing Moderated Regression Analysis (MRA). The results showed that the apparatus competencies,utilization of information technology, and implementation SAP of accrual basis has a positive effect onthe reliability of financial reporting information. The higher apparatus competencies, utilization ofinformation technology and implementation SAP of accrual basis, the higher the information reliabilitylevel of government financial statements. While time pressure only moderate the relationship betweenthe implementation SAP of accrual basis with the reliability of financial reporting information. Mean-while time pressure can’t moderate the relationship between the apparatus competencies and the utili-zation of information technology to the reliability of financial reporting information.Keywords:reliability information, competence, information technology, accrual basis, time pressure
FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN PENERAPAN SAP BERBASIS AKRUAL DAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI EMPIRIS PADA PEMERINTAH DAERAH KABUPATEN DOMPU) Ajhar .; Akram .; Endar Pituringsih
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang

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Abstract

The successful implementation of accrual-based GovernmentAccounting Standard is a veryimportant thing that will have an impact on performance accountability of government agencies, thenit is necessary for the identification of the factors that can support the successful implementation ofaccrual-based GovernmentAccounting Standard and accountability performance of government agen-cies. This study aims to provide empirical evidence that the human resources, internal control systemand information technology are all factors that affect the readiness of accrual-based Government Ac-counting Standard application and accountability performance of government agencies. This researchwas conducted at 37 working units Dompu. The population in this study is the scope of local govern-ment civil servants Dompu. The sampling technique used was disproportionate stratified random sam-pling. Analysis of the data used is Structural Equation Modeling (SEM) based variants or commonlycalled the soft modeling, using analytical tools Partial Least Square (PLS). The results showed that thehuman influence on the readiness of the implementation of accrual-based Governmet Accounting Stan-dards, Information Technology affect the readiness of the implementation of accrual-based GovernmetAccounting Standards, and Readiness application of accrual-based Governmet Accounting Standardsaffect the performance accountability of government agencies, while human resource has no effect onperformance accountability of government agencies, internal control system has no effect on perfor-mance accountability of government agencies, and Information Technology does not affect the perfor-mance accountability of government agencies.Keywords:government accounting standards, accrual basis, local government, financial statements,performance accountability of government agencies.
PENGARUH PENGETAHUAN, PENGALAMAN, SKEPTISME PROFESIONAL, DAN INTUISI DALAM MENDETEKSI KETIDAKTAATAN (Studi Empiris pada Inspektorat Provinsi NTB dan Kabupaten/ Kota se-Pulau Lombok) Anton Kurniawan; Endar Pituringsih; Alamsyah Alamsyah
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang

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Abstract

This study aimed to examine the influence of the variables of knowledge, experience, profes-sional skepticism, and intuition government’s internal auditor on the ability to detect non-compliance.Research carried out on all of the government’s internal auditors who are at NTB Provincial Inspec-torate and the District/City in Lombok Island in 2015 with a number of 124 from 130 people auditors ofthe auditors that serve as a sample. The results showed that the ability of the government’s internalauditor is influenced by experience, professional skepticism, and intuition auditor. While the auditor’sknowledge which is defined as the level of education and formal and non-formal training does not affectthe auditor’s ability to detect non-compliance. This is because the formal education degree (S-1) is aformal requirement for a candidate to serve as auditor, other than that there is no specification ofspecial education requirements, the latter because of the difficulty of an auditor to keep abreast ofcontinuing education and training due to lack of budget and lack of training participants quota oftraining institutions. The implications of this research contributed to the development of science in thefield of public sector audit as a form of adoption agency theory, provide input for the Provincial Inspec-torate and district/city to improve the competence of auditors, and contribute to the Regional Govern-ment in formulating policies related to supervision over the Regional Government.Keywords: knowledge, experience, professional skepticism, intuition government’s internal auditor
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SUMBER DAYA MANUSIA, DAN KINERJA PEGAWAI TERHADAP KUALITAS LAPORAN KEUANGAN Kadek Dwiyanti Yussilasari; Nur Fitriyah; Endar Pituringsih
Valid: Jurnal Ilmiah Vol 13 No 2 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study aimed to examine the influence of the implementation of the Government Accounting Standards, human resources competencies and performance of employees on the quality of financial statements presented by the government. Population in this research is the employee at the Ministry of Religious Regional Office of West Nusa Tenggara province amount 126 people. The sampling technique in this study using purposive sampling method, which is only the employees who are responsible for financial management, of budget planning and administration and financial reporting. Data obtained by distributing questionnaires to 77 respondents who fit into the criteria of the sample. Data analysis using Multiple Linear Regression Analysis. The results showed that the implementation of the Government Accounting Standards, human resources competencies and performance of employees have a positive influence on the quality of financial statements. The better the implementation of SAP, the competence of its human resources and employee performance, the higher the quality of government financial reports are produced. The implications of this study explain the importance of the implementation of SAP, human resources competencies and performance of employees to improve the quality of financial statements that can be used as best as possible to making the right decision. So the conflicts that may arise in the agency theory can be minimized.
Analisis Penerapan Good Governance, Standar Akuntansi Pemerintahan, dan Sistem Akuntansi Instansi Terhadap Kualitas Laporan Keuangan Roisatul Aminy; Endar Pituringsih; Erna Widiastuty
Valid: Jurnal Ilmiah Vol 18 No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v18i2.181

Abstract

The aims of this research is to find empirical evidence of the influence of good governance, accounting standards of government and agency accounting systems on the quality of the financial statements at the General Election Commission (KPU) in NTB. The unit of analysis used in this study is the entity, so that the population in this study is the whole members/staffs who are directly involved in the preparation of financial statements as many as 100 respondents. Processing data using Partial Least Square (PLS) with the analysis of second order construct. The results showed that the quality of financial reporting is affected by the application of accounting standards and accounting system of government agencies, but is not affected by the application of good governance. The implications of this research that the quality of financial statements prepared in accordance with accounting standards and government agencies use the accounting system through the integrated application system. These quality of financial statements present the financial information is relevant, reliable, comparable and understandable making it useful as a basis for decision making, and can be used as a reference for the work units in the area KPU NTB to achieve WTP opinion of BPK.
TINJAUAN KONSEPTUAL: CRITERIA SUPPLIER-SELECTION, INTEGRASI INTERNAL DAN EKSTERNAL SUPPLY CHAIN TERHADAP KINERJA PERUSAHAAN Endar Pituringsih
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (693.188 KB) | DOI: 10.18202/jamal.2010.08.7095

Abstract

Performance measurement reflects the company capability to prepare for the customer desired standard while it considers lower production and maintenance costs, higher product quality, reduced stock in process, deprived material processing cost, and shorter delivery deadline. Meanwhile, Supply Chain Management (SCM) has important meaning to empower consumer in maximizing customer value. Supply Chain Management (SCM) requires: internal integration (intra-organization) and external integration (inter-organization). Primary key of Supply Chain Management (SCM) will be having supplier as partner in the company strategy and satisfying the always changing market demand. Therefore, a selection among company strategy options in the global competition really produces a model of dominant integration, coordination, and cooperation in controlling global market, precisely through supply chain as important element to contribute to company performance improvement.
MANAJEMEN LABA BERBASIS AKRUAL DAN RIIL SEBELUM DAN SETELAH KONVERGENSI IFRS PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI Ni Made Putri Utami; Endar Pituringsih; Biana Adha Inapty
InFestasi Vol 12, No 1 (2016): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i1.1799

Abstract

This study aims to provide empirical evidence on earnings management practices on manufacturing companies listed in Indonesian Stock Market before and after IFRS convergence (2007-2011). Accrual earnings management (the level of discretionary accruals) and real earnings management (abnormal cash flow from operation, abnormal production costs, and abnormal discretionary expenses) are observed to analyze earnings management practices. Data was retrieved using the purposive sampling method and tested with paired sample t-test and correlation test. The results empirically showed that there was no difference between accrual earnings management before and after the IFRS convergence. Additionally, real earnings management also showed that there was no difference between before and after the IFRS convergence. Other results also showed that there was no relationship between management interchangeable accrual earnings and real earnings management after convergence of IFRS. The implications of this research provided information to the users of financial statements, especially shareholders and investors to increase the awareness of the opportunities of accrual earnings management and real earnings management through manipulation of the cash flow, sales and production cost by management.
PENGARUH BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, SISTEM INFORMASI AKUNTANSI DAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KINERJA ORGANISASI PADA PEMERINTAH DAERAH KABUPATEN SUMBAWA - Sadad; Endar Pituringsih; M Irwan
JAFFA Vol 4, No 1 (2016): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i1.1880

Abstract

This study was conducted to examine the influence of organizational culture , leadership style , accounting information systems and government accounting standards on organizational performance Sumbawa Regency government . Objects in this study are echelon II , III Echelon and Echelon IV. Respondents were asked to answer a list of questions in the questionnaire formDistribution of the questionnaire as many as 90 copies to all agencies , but which can be analyzed only 84 questionnaires.Processing and analysis of data using multiple linear regression method with SPSS version 18.0.Results based on test data analysis showed that the variables t Cultural organizations and government accounting standards significant positive effect on the performance of local government organizations Sumbawa.While the leadership style variable and accounting information systems showed no effect on organizational performance at local government district, Sumbawa. Based on the value of the F test showed that the variables of organizational culture , leadership style , accounting information systems and accounting standards of government influence simultaneously on the performance of local government organizations Sumbawa.
PENGARUH KARAKTERISTIK PEMDA DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMDA KABUPATEN DI PULAU SUMBA Samuel Christian Ara; Titiek Herwanti; Endar Pituringsih
JAFFA Vol 4, No 1 (2016): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i1.1878

Abstract

This research is aimed at examining and analyzing the effect of the characteristics of the local government and BPK audit findings on the performance of local governments on the island of Sumba. Local government performance is measured by a score results of Evaluasi Kinerja Penyelenggaraan Pemerintahan Daerah (EKPPD).This research was classified as associative research. The samples used were all local governments on the island of Sumba, Sumba Timur, Sumba Tengah, Sumba Barat and Sumba Barat Daya during the period of 2009-2014. The Analysis employed multiple linear regresion.The research showed that the variable characteristics of the local government who described the wealth level of local government, the level of dependence on central government, capital expenditures and audit findings on the performance of local governments on the island of Sumba.The implications of this research theoretically contribute in the field of public sector accounting, particularly at the local government in governance. Practically provide information and advice to the local government in terms of financial management. In this research provide information policy as a basis for consideration in making policy as an effort to improve the performance of local governments on the island of Sumba.
Co-Authors - Sadad Abdul Muis Abdul Syukur Abjadi, Khalid Ahmad Rifai Ajhar . Akma, Hidayatul Akram . Akram, Akram Alamsyah Alamsyah Animah Animah Ayudia Sokarina Aziz Irwandi B. Busaini, B. Baiq Muslihan Hidni Biana Adha Inapty Biana Adha Inapty, Biana Adha Budi Santoso Budy Wiryawan Deddy Suhendra Martua Siburian Denny Cendra Bhakti Dwi Putra Buana Sakti Erfan Agusfiandifutra ERNA WIDIASTUTY Fauzi, Agus Khazin Freddy Susanto Ginta Ginting Hailuddin Hermanto Hermanto Hery Susanto Humaidi Humaidi I Made Adi Gunawan I Nyoman Nugraha Ardana Putra Ida Najati Ida Najati Kadek Budi Suryanata Kadek Dwiyanti Yussilasari Khalid Abjadi Khalid Abjadi Lalu Agus Sudrajat Lalu Hamdani Husnan Lalu Hamdani Husnan Lalu M. Furkan Layali Ihyani Liga Ayun Selatan Lilik Handajani Lilik Handajani Lilik Handajani Luh Putu Resti Mega Artantri M Firmansyah M Irwan M Irwan M. Irwan M. Irwan, M. Irwan Miftahul Su’adah Muh Irwan Muhajir Irfani Muhammad Azlan Muhammad Idham Ni Ketut Surasni Ni Made Putri Utami Novita Susila Wardani Nur Fitriyah Nurlaili Fithriani Oktavia Komala Sari Pebruwardi Hidayat Prayitno Basuki, Prayitno Rahmatia Azzindani Roisatul Aminy Rr Titiek Herwanti Rr. Sri Pancawati Martiningsih Rukmana, Utami N. A. Samuel Christian Ara Sari, Khopipah Wandan Sholihin, Muhammad Khairus Siswadi Siswadi Siti Aisyah Hidayati Sri Indriani Subhan Purwadinata, Subhan Thatok Asmony Thatok Asmony Thatok Asmony Thatok Asmony, Thatok Titiek Herwanti Titiek Herwanti Ulfa, Pipit Rismayani Zaenal Abidin Zulfirman Switriansyah