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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ekobis : Ekonomi Bisnis & Manajemen Jurnal Akuntansi Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian
Samukri Samukri
STIE Muhammadiyah Jakarta
Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Akuntansi

 1 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN (STUDI KASUS PADA LINGKUNGAN KANTOR WILAYAH DJKN DKI JAKARTA) Hariz Muftie Hidayat; Ramdany Ramdany; Samukri Samukri
JURNAL AKUNTANSI Vol 11, No 1 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i1.539

Abstract

Penelitian ini bertujuan menguji faktor faktor yang mempengaruhi penyerapan anggaran di lingkungan Kantor Wilayah DJKN DKI Jakarta. Ada lima faktor yang diidentifikasikan mempengaruhi penyerapan anggaran, yaitu dokumen perencanaan, pencatatan administrasi, kompetensi SDM, dokumen pengadaan dan uang persediaan. Penelitian ini kualitatif deskriptif. Sampel penelitian dari para pegawai di lingkungan Kanwil DJKN DKI Jakarta yang memiliki hubungan erat dengan proses siklus anggaran di kantor masing-masing. Hasil penelitian menunjukkan bahwa dokumen perencanaan, pencatatan administrasi, kualitas sumber daya, dan dokumen pengadaan tidak berpengaruh terhadap penyerapan anggaran. Namun uang persediaan berpengaruh positif terhadap penyerapan anggaran. Kontribusi utama penelitian ini adalah memberikan informasi dalam perumusan perbaikan maupun perubahan kebijakan dalam hal penyerapan anggaran secara umum.This study aims to examine the factors that influence budget absorption in the DKI Jakarta Regional Office of DJKN. There are five factors identified that affect budget absorption, namely planning documents, administrative records, HR competencies, procurement documents and money supplies. This research is descriptive qualitative. The research sample is from employees in the DKI Jakarta Regional Office of DJKN who have a close relationship with the budget cycle process in their respective offices. The results showed that planning documents, administrative records, quality of resources, and procurement documents had no effect on budget absorption. However, the money supply has a positive effect on budget absorption. The main contribution of this research is to provide information in the formulation of improvements and policy changes in terms of budget absorption in general.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Almumtahanah Almumtahanah; Samukri Samukri
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 (188.718 KB) | DOI: 10.37932/ja.v8i2.72

Abstract

This study raises the issue of the Effect of Application of Accounting Information Systems on the Quality of Financial Statements. The purpose of research conducted by the author is to analyze and obtain empirical evidence of the effect of the application of accounting information systems on the quality of financial statements. The population of this research is the employees of PT. Berkat Sinar Sentosa. The sampling method used in this research is descriptive method. The sample used in this study were 63 employees at PT. Thanks to Sinar Sentosa. The data used are primary data, using SPSS data processing. The results showed that the variable implementation of accounting information systems (X) significantly influence the quality of financial statements (Y). This shows the higher level of application of accounting information systems, the better the quality of accounting financial statements.
Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Rio Gusherinsya; Samukri Samukri
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.94

Abstract

This study aims to determine the effect of the application of accounting information systems on the quality of financial statements at PT. CSM Cargo. The research approach used in this research is descriptive analysis and causality using primary data. The sampling technique used is non-probability sampling using saturated samples. The statistical analysis used in this study is a simple linear regression analysis test, hypothesis testing using t test. The population of this research is the administration at PT. CSM Cargo. The research sample used was 47 people with data sources obtained through the results of filling out the questionnaire. Based on the results of research conducted can be seen that the application of accounting information systems affect the quality of financial statements. The results of this study indicate that the application of accounting information systems properly and correctly can improve the quality of financial statements.
Co-Authors Abdulah, Budiman Almumtahanah Almumtahanah Ananda Sukma Pratiwi Darda, Ahmad Hariz Muftie Hidayat Lukman Ibrahim Maria Suryaningsih Ramdani Ramdani Ramdany, Ramdany Resty Harmenawati Ridwan Ridwan Ridwan Saleh Rio Gusherinsya Supriatiningsih, Supriatiningsih Susi Susilawati