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All Journal Jurnal Reviu Akuntansi dan Keuangan Rekayasa Teknik Sipil KADIKMA Jurnal Dinamika Akuntansi Widyagogik : Jurnal Pendidikan dan Pembelajaran Sekolah Dasar Jurnal Pendidikan Fisika FKIP UM Metro Journal of Accounting and Investment LOKABASA Al-Kimia Pendas : Jurnah Ilmiah Pendidikan Dasar Comm-Edu (Community Education Journal) Journal of Nonformal Education and Community Empowerment Jurnal Ilmiah Profesi Pendidikan Reviu Akuntansi dan Bisnis Indonesia BERNAS: Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Business UBS PENGABDI: Jurnal Hasil Pengabdian Masyarakat AR-RIAYAH : Jurnal Pendidikan Dasar IJCR (Indonesian Journal of Chemical Research) Media Ekonomi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Evi Rahmawati
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Exploring financial reporting quality: Evidence from Indonesian local governments Nuswantoro, Muhammad Adjie; Rahmawati, Evi
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.27667

Abstract

Research aims: This study examines the influence of government personnel competence, goods and services expenditure, and infrastructure availability on the quality of local government financial reporting in Indonesia, with local government size as a moderating variable.Design/Methodology/Approach: This quantitative study uses secondary data from local government financial statements in 2020. The sample consisted of 537 local governments selected through purposive sampling. Data were analyzed using Moderated Regression Analysis (MRA).Research findings: The finding show that government personnel's competence positively affects financial reporting quality. Goods and services expenditure has an adverse effect, while infrastructure availability has no significant effect. Local government size weakens the effect of personnel competence, strengthens the effect of goods and services expenditure, and does not moderate the relationship between infrastructure and reporting quality.Theoretical Contribution/Originality: This study offers a novel perspective by empirically examining the interaction between organizational size and key internal factors (human competence, goods and services expenditure, and infrastructure) that influence the quality of local government financial reporting. It extends agency theory by showing that in decentralized public institutions, the effectiveness of internal mechanisms is contingent upon the scale and complexity of the organization.
Analisis Kadar Asam Lemak Bebas dan Kadar Air Pada Crude Palm Oil di Laboratorium PT. Bina Pitri Jaya Mill Rahmawati, Evi; Utami, Maisari
INDONESIAN JOURNAL OF CHEMICAL RESEARCH Volume 7, ISSUE 2, 2022
Publisher : Chemistry Department, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ijcr.vol7.iss2.art4

Abstract

Analisis kadar asam lemak bebas dan kadar air telah dilaksanakan di Laboratorium PT. Bina Pitri Jaya Palm Oil Mill yang dilakukan pada bulan Maret 2022. Tujuan dari penelitian ini adalah mengetahui nilai kadar asam lemak bebas dan kadar air dalam sampel CPO di laboratorium PT. Bina Pitri Jaya Mill dan mengetahui nilai kadar asam lemak bebas dan kadar air dalam sampel CPO di laboratorium PT. Bina Pitri Jaya Mill dibandingkan dengan prosedur operasi standar Perusahaan Anglo-Eastern Plantations. Analisis kadar asam lemak bebas di lakukan dengan metode titrimetri, sedangkan kadar air di lakukan dengan metode thermogravimetri. Nilai kadar asam lemak bebas yang di peroleh sejak tanggal 1 Maret 2022 sampai 7 Maret 2022 secara berturut-turut yaitu 4,31%; 4,32%; 4,28%; 4,33%; 4,19%. Sedangkan nilai kadar air yang diperoleh berturut-turut yaitu 0,12%; 0,16%; 0,13%;0,15%; 0,14%. Hasil analisis kadar asam lemak bebas dan kadar air tersebut menunjukkan angka di bawah ambang batas baku mutu yaitu maksimum kadar asam lemak bebas dan air di dalam CPO adalah 5% dan 0,25%.
Co-Authors Adiyatama, Evan Ardis Adrianto, Ari Ahmad, Pajar Amien, Adya Sa'dul Bagus Kisworo, Bagus Cahya Pratiwi, Dwita Dwi Heryanto Effy Mulyasari Faisal Sadam Murron Fauzia, Farda Hadi Pratomo, Bagus Hafiez Sofyani Harjanti Widiastuti Herlambang, Prasetya Heryani, Rina Heryanto, Dwi Hobri Ietje Nazaruddin Ika Mustika Sari Kholid, Arif Wahyu Nur Kusumastuti, Dianing Widya Magistra, Ari Arasy Mimin Iryanti Nila Kurniasih, Novi Widiastuti Erni Puji Astuti Ningtyas, Anggia Dwi Non Dwishiera Cahya Anasta Nuswantoro, Muhammad Adjie Prakoso, Alfiansah Sandion Prasetyo, Rifki Gagak Bayu Putri Hanifah, Zahra Rahma Nurul Aida, Rahma Nurul Rahmat Sutedi Renea Shinta Aminda Risma Wulandari Sabilah, Nur Syahrin Sakti, Yuda Candra Salsabila, Azzahra Saraswati, Sri Susi Setiawani Tatat Hartati Utami, Maisari Winny Liliawati Wulandari Wulandari Yudhanto, Satrio Kusumo Zakwandi, Rizki