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I Ketut Mustika
Pascasarjana Universitas Triatma Mulya Badung, Bali, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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DETERMINASI KUALITAS LAPORAN KEUANGAN DI PEMERINTAH KABUPATEN KARANGASEM Ni Wayan Wiriyantini; I Ketut Mustika
Journal of Applied Management Studies Vol. 3 No. 1 (2021): Journal of Applied Management Studies (JAMMS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.488 KB) | DOI: 10.51713/jamms.v3i1.46

Abstract

This study aims to analyze the effect of accounting understanding, the use of accounting information system technology, the effectiveness of the application of accrual-based government accounting standards on the quality of government financial reports in Karangasem Regency. As an illustration, the population is employees of Regional Apparatus Organizations (OPD) in Karangasem Regency, totaling 41 OPD consisting of regional secretariats, DPRD secretariats, regional inspectors, hospitals, 24 offices, 5 agencies, 8 sub-districts with a total sample of 95 people consisting of 41 Financial Administration Officers (PPK), 41 financial information system operators and 13 BPKAD staff. The data collection method used in this research is through the distribution of questionnaires/questionnaires. The data analysis technique in this research is quantitative statistical analysis using multiple linear regression model which is completed with SPSS. The results of hypothesis testing show that: 1). Accounting understanding has a positive and significant influence on the quality of the Karangasem Regency government's financial statements. This means that the better the employee's understanding of the accounting process, the quality of the resulting financial statements will increase. 2). The use of accounting information system technology has a positive and significant impact on the quality of the Karangasem Regency Government's financial reports. This means that the better the utilization and use of accounting information systems and information technology in the process of preparing financial statements, the better the quality of the financial reports produced. and 3). The effectiveness of the application of accrual-based government accounting standards has a positive and significant effect on the quality of the Karangasem Regency Government's financial reports. The application of good and consistent accounting standards will have an impact on improving the quality of financial reports and errors in the presentation of financial statements can be avoided
TINGKAT KESEHATAN KOPERASI PEGAWAI NEGERI WERDHI GUNA KARANGASEM Sri Laksmi Dewi; I Ketut Mustika
Journal of Applied Management Studies Vol. 3 No. 1 (2021): Journal of Applied Management Studies (JAMMS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.997 KB) | DOI: 10.51713/jamms.v3i1.47

Abstract

This study aims to analyze the Health Level Assessment of the Werdhi Guna Civil Servant Cooperative 2015 - 2019 based on the capital aspect, productive asset quality aspect, management aspect, efficiency aspect, liquidity aspect, independence and growth aspect, and cooperative identity aspect; This research is a type of quantitative descriptive research. The subjects of this study were the Civil Servant Cooperative Werdhi Guna Karangasem; The object evaluated in this study is the cooperative's health level in terms of capital, productive asset quality, management aspect, efficiency aspect, liquidity aspect, independence and growth aspect, and cooperative identity aspect. Data collection in this study was carried out by distributing questionnaires and documentation. Data analysis is based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 06/Per/Dep.6/IV/2016. The results showed: (1) The Health Level of the Werdhi Guna Karangasem Civil Servant Cooperative in 2015-2019 in terms of capital aspects, productive asset quality aspects, management aspects, efficiency aspects, liquidity aspects, independence and growth aspects, and cooperative identity aspects were in the predicate quite healthy
Co-Authors Ni Wayan Wiriyantini Sri Laksmi Dewi