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All Journal Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Taufiqurrohman, Taufiqurrohman
STIE La Tansa Mashiro
Economics, Econometrics & Finance

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PENGARUH SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH DAN BIMBINGAN TEKNIS KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN LEBAK Taufiqurrohman Taufiqurrohman; Ita Puspita
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i2.594

Abstract

This This study aims to analyze the effect of the Regional Financial Management Information System and Financial Technical Guidance on the Quality of the Lebak Regency Regional Government Financial Statements for the period 2012-2016. Because of an increase in opinion from the Financial Supervisory Agency from the previous year. This is an interesting phenomenon that occurs in Lebak Regency.The method of research conducted by the author is a quantitative method. Respondents in this study were all financial administration officials (PPK), expenditure treasurers, revenue treasurers and regional financial management information system operators in 30 regional organizations at the level of Agency / Service in Lebak Regency, amounting to 99 respondents. Data retrieval is done by using a sample non probability sampling in the form of purposive sampling. Data obtained 94 respondents from 99 questionnaires distributed. The data obtained were analyzed using the SPSS version 22.0 program. Data analysis techniques used to test the hypothesis using the Classic Assumption Test formula, Multiple Linear Regression Analysis, Correlation Coefficient, Determination, Regression Coefficient Test together (f test) and Partial Regression Coefficient Test (t test).The results of data analysis obtained from 94 respondents, obtained values in the equation Y = 1.711 + 0.213X1 + 0.715X2 and adjusted R square (R2) of 0.843 or 84% of the variables X1 and X2. From the description above, it can be concluded that the Regional Financial Management Information System and Financial Technical Guidance influence and significantly affect the Quality of Local Government Financial Reports in Lebak Regency.
PENGARUH PEMAHAMAN AKUNTANSI DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAHAN KABUPATEN LEBAK Taufiqurrohman Taufiqurrohman; Siti Mudawanah; Machmud Muthanudin
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i2.579

Abstract

This study aims to determine the effect of accounting understanding and accounting information systems on the quality of financial reports in Lebak regency government. This research uses quantitative methods. The type of data in this study is primary data. The study population was 13 OPDs (Regional Apparatus Organizations) in the Lebak Regency government, using the purposive sampling method. Where the sample used for each OPD was taken 6 people, namely the head of the department and employees / staff of the finance / accounting subdivision, who are technically involved in recording the financial transactions of the Work Unit and the preparation of government financial reporting as respondents totaling 78 samples / respondents.            This study uses multiple linear regression analysis with the IBM SPSS Statistics 20 program. Based on the results of the study, it shows that accounting comprehension partially (X1) has a positive and significant effect on the quality of financial statements (Y), this is evidenced by the value of tcount ttable (2,680 1,994. ) and the significance is smaller than the probability value, namely 0.009 0.05. Partially the Accounting Information System (X2) has a positive and significant effect on the quality of financial statements (Y), this is evidenced by the value of tcount ttable (2.322 1.994) and the significance is smaller than the probability value, namely 0.023 0.05. And simultaneously Accounting Understanding (X1) and Accounting Information Systems (X2) have a significant effect together on the Quality of Financial Statements, this is evidenced by the value of fcount ftabel (9.400 3.14) and the significance is smaller than the probability value which is equal to 0.00 0.05.
DEBT FINANCING, EQUITY FINANCING DAN PROFIT EXPENSE RATIO BANK SYARIAH MANDIRI Rudiyanto Rudiyanto; Taufiqurrohman Taufiqurrohman
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 6, No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v6i3.260

Abstract

Menilai kinerja bank syariah tidak hanya menitikberatkankepada kemampuan bank syariah dalam menghasilkan laba tetapijuga pada kepatuhan terhadap prinsip-prinsip syariah dan tujuanbank syariah tersebut. Penilaian ini berdasarkan pada seberapa besarbank syariah tersebut melakukan pembiayaan dimana semakin besardana digunakan pembiayaan bagi hasil maka menunjukkan bahwabank tersebut memiliki komitmen kuat dalam turut sertamembangun kualitas umat muslim. Untuk mengedepankankepercayaan, bank syariah harus dapat menjaga kinerja keuangandengan baik dalam operasionalnya. Sehubungan dengankepercayaan masyarakat, bank syariah harus mempunyai pemodalan sarana manajemen permodalan yang dapat mengembangkan earingasset, dan dapat menjaga tingkat profitabilitas dan likuiditas,kinerja yang bagus dapat meningkatkan peran bank syariah sebagailembaga intermediary antara pihak-pihak yang memerlukan dana.Tujuan penelitian ini adalah untuk mengetahui apakah debtfinancing berpengaruh terhadap profit expenses ratio, dan untukmengetahui equity financing berpengaruh terhadap profit expensesratio serta mengetahui apakah debt financing dan equity financingsecara bersama-sama (simultan) berpengaruh terhadap profitexpense ratio pada Bank Syariah Mandiri. Penelitian ini merupakanpenelitian kuantitaif korelasional, yaitu penelitian guna mengetahuipenentuan hubungan antar variabel, sedangkan kuantitatifmerupakan penelitian dengan menggunakan angka denganpendekatan tertentu. Untuk mengukur debt financing, equityfinancing terhadap profit expenses ratio dengan menggunakanregresi linear berganda. Dan untuk 3 jenis kriteria ketepatan dalamanalisa regresi yaitu : uji statistik t, uji statistik F, dan koefiendeterminasinya (R²).Berdasarkan hasil dan pembahasan maka kesimpulan yangdapat diambil dari penelitian ini Debt financing berpengaruhsignifikan terhadap Profit Expense Ratio, Equity Financingberpengaruh signifikan terhadap Profit Expense Ratio dan Debtfinancing dan Equity Financing secara simultan berpengaruhsignifikan terhadap Profit Expense Ratio.
Co-Authors Ita Puspita Machmud Muthanudin Rudiyanto, Rudiyanto Siti Mudawanah