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All Journal Jurnal Pendidikan Akuntansi Indonesia Panrita Abdi - Jurnal Pengabdian pada Masyarakat SENTRALISASI Ilomata International Journal of Management Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Al-Buhuts (e-journal) Journal of Social Research Islamic Accounting and Finance Review International Journal of Humanities Education and Social Sciences Nautical: Jurnal Ilmiah Multidisiplin Indonesia Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Ilmiah Mahasiswa Raushan Fikr Bata Ilyas Journal of Accounting JIAR : Journal Of International Accounting Research Jurnal Akuntansi Sektor Publik Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Jurnal Cendekia Ilmiah
Andi Kusumawati
Universitas Hasanuddin
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Implementasi Standar Akuntansi Pemerintahan dan Kualitas Laporan Keuangan Khadijah Darwin; Haliah Haliah; Nirwana Nirwana; Syamsuddin Syamsuddin; Andi Kusumawati
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 13 No 1 (2024): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jimrf.v13i1.11297

Abstract

This study examines the impact of governmental accounting regulations on financial statement quality at BPKAD Buru, Indonesia. Using quantitative methods, data were collected via questionnaires from leaders and employees involved with BPKAD Buru. The sample size was (mention the sample size). Simple regression analysis revealed a significant positive correlation between adherence to governmental accounting standards and the quality of financial reports. Specifically, the findings indicate that (provide specific statistical findings, e.g., coefficients, p-values). Adherence to standardized accounting practices enhances financial report quality, with approximately 35.1% of the variance in regional financial reporting quality attributable to these standards. This underscores the crucial role of regulatory frameworks in improving financial transparency and accountability within governmental entities. This research contributes to public sector accounting discourse by elucidating the relationship between accounting regulations and financial reporting quality, offering valuable insights for policymakers, practitioners, and scholars focused on effective financial management and governance.
Co-Authors Afdal Madein Agus Bandang Aini Indrijawati Alimuddin Alimuddin Amiruddin Andi Iqra Pradipta Natsir Andi Tenri Gading Nurul Azizah Deasy Ariati Diah Ayu Gustiningsih Dody Kurnia Lumban Gaol Fadhel Rifkiadli Fadhil Husain Alimuddin Haerial Haerial Haliah, Haliah Hermita Arif Istianah Khadijah Darwin Mahfiza Mahfiza Mediaty Mochamad Rizky Damara Muzzammil Ihza Mahendra Nirwana Nirwana Niswar Syamsuddin Nur Azizah Taslim HS Nurdjanah Hamid Nurfaiqah Yunus Nurul Maghfirah Surianto Rahmawati HS Rahmawati Kaco Ratna Ayu Damayanti Sahriani Saleha Sofia Syaharuddin Sri Wahyuni Jumadi Syamsuddin Syamsuddin Syamsuddin Syamsul Arifin Wenny Nadya Asri