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Analysis of Relationship between Effectiveness of Internal Control System and Audit Opinions on Local Government Financial Statements Indra Kesuma; Irwan Taufiq Ritonga
The Indonesian Journal of Accounting Research Vol 23, No 3 (2020): IJAR September 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.497

This study aims to analyse and to describe relationship between effectiveness of internal control system (ICS) and audit opinion of the Audit Board (the AB) of the Republic of Indonesia on Local Government Financial Statements (LGFS). In addition, this study also aims to explain the consideration of ICS effectiveness in the process of formulating audit opinion. This study uses an explanatory sequential mixed method. This study uses a different approach compared to previous research by considering materiality factors in assessing effectiveness of ICS. Sample of this study is fifty four local government in Indonesia. Analytical tools used include content analysis, correlation analysis, mean difference tests, and textual data analysis. Content analysis is performed on fifty four ICS Audit Reports year 2017, correlation analysis utilizes Somer’s d and Kendall’s tau c, and mean difference test analysis uses Kruskal Wallis. Meanwhile, textual data analysis is carried out on the results of interviews with nine auditors from three AB representative offices in Java. Results of this study show that effectiveness of ICS has a strong and positive relationship with audit opinion on LGFS. In addition, average score of ICS effectiveness is different for each group of LGFS audit opinion. This fact shows that the AB has considered ICS effectiveness in formulating audit opinions. Results of interview show that pattern of relationship between effectiveness of ICS and audit opinion is indirect. The AB considers effectiveness of ICS in the phase of determining audit planning materiality rate and in the phase of analyzing impact of ICS findings on the fairness of LGFS. Implication of this results is that the government should revise audit regulations by removing ICS effectiveness as one of factors that must be considered in the formulation of audit opinion because ICS effectiveness and audit opinion are not directly related.

Pengaruh Kompetensi Aparatur, Penerapan Akuntabilitas dan Ketaatan pada peraturan terhadap Akuntabilitas Kinerja pada BPKA Provinsi Aceh Eliana Eliana; Thasrif Murhadi; Indra Kesuma; Irmawati Irmawati; Engkin Muttaqin
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3205

This study aims to analyse the competence of local government apparatus, the implementation of financial accountability and compliance with regulations on performance accountability at the Aceh Financial Management Agency. The sample of this study were employees of the Aceh Financial Management Agency, totalling 29 employees using the census technique. The variable competence of local government apparatus, the application of financial accountability and adherence to regulations on performance accountability is measured using a Likert scale, and the data is obtained by distributing questionnaires to respondents. The results of the analysis show that simultaneously there is an influence of the competence of local government apparatus, the application of financial accountability and adherence to regulations on performance accountability. The results of the F test obtained Fcount> Ftabel or (16.346> 2.73) and a significant test that the p value is 0.000 < p which is set at 0.05. Partial test results show that: 1. The competence of local government apparatus affects performance accountability Thitung 3,755> Ttabel 1,703 and p value 0.001 < p 0.05 means significant. 2. The application of financial accountability affects performance accountability Thitung 2,713> Ttable 1,703 and p value 0.002 < from p 0.05 means significant, 3. Obedience to regulations affects performance accountability Thitung 2,777> Ttable 1,703 and p value 0.004 < from p 0.05 means significant.

Pengaruh Latihan Permainan Mini Terhadap Peningkatan Kemampuan Passing - Stopping Dalam Permainan Sepak Bola Pada Atlet Usia 10 – 14 Tahun SSB Portis Saentis Fc Percut Sei Tuan Tahun 2021 Indra Kesuma; Afri Tantri
Jurnal Mahasiswa Bina Guna Vol 1 No 3 (2023): Jurnal Mahasiswa Bina Guna
Publisher : Sekolah Tinggi Olahraga dan Kesehatan Bina Guna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55081/jmbg.v1i3.896

Penelitian ini dilatarbelakangi oleh kurangnya variasi latihan dalam bermain sepakbola, sehingga menimbulkan kejenuhan bagi peserta didik. Selain itu, kemampuan peserta didik dalam melakukan passing-stopping yang masih kurang baik. Penelitian ini bertujuan untuk mengetahui pengaruh yang signifikan latihan sepakbola empat gawang terhadap kemampuan gerak dasar passing-stopping bermain sepakbola Atlet Usia 10 – 14 Tahun SSB Portis Saentis FC Percut Sei Tuan. Penelitian merupakan penelitian eksperimen. Metode yang digunakan adalah one-group pretest-posttest design. Populasi penelitian ini adalah Atlet Usia 10 – 14 Tahun SSB Portis Saentis FC Percut Sei Tuan yang berjumlah 16 anak. Teknik pengambilan sampel yaitu random sampling. Instrumen yang digunakan adalah tes keterampilan passing-stopping dengan papan pantul. Teknik analisis yang digunakan adalah dengan menggunakan analisis uji-t. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh yang signifikan latihan sepakbola empat gawang terhadap kemampuan gerak dasar passing- stopping bermain sepakbola Atlet Usia 10 – 14 Tahun SSB Portis Saentis FC Percut Sei Tuan. Apabila dilihat dari angka Mean Difference sebesar 2,625 dan rerata pretest sebesar 15,31, hal ini menunjukkan bahwa latihan yang dilakukan mampu memberikan perubahan yang lebih baik 17,14% untuk kemampuan passing- stopping bola dibandingkan sebelum diberikan latihan

Pengenalan Pembuatan Laporan Keuangan pada Pekerja Migran Indonesia (PMI) Berbasis Digital Eliana; Isma, Andika; Fathiah; Intan Novia Astuti; Farah Ivana; Indra Kesuma; Sisca Mediyanti
TEKNOVOKASI : Jurnal Pengabdian Masyarakat Volume 1: Issue 3 (September 2023)
Publisher : Jurusan Teknik Informatika dan Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/teknovokasi.v1i3.523

Indonesian Migrant Workers (PMI) play an important role in supporting their own country's economy, but often face challenges in managing and reporting their finances. This community service activity aims to introduce digital-based financial reporting to PMIs with the aim of improving their understanding of financial management and facilitating more accurate reporting. The method used in this community service involves counseling and training to PMI on the use of digital-based applications to record their financial transactions. In addition, they were also given a better understanding of the importance of reporting their finances routinely and accurately. In this process, PMIs are taught about basic accounting concepts and how to apply them in recording their personal finances. The results of this service showed an increase in PMI's understanding and skills in managing and reporting their finances. They are able to record transactions in a more structured manner and report their finances more accurately, which can support better financial planning and wiser decision-making. This service activity makes a positive contribution to the economic welfare of PMI and encourages the use of digital technology as an effective tool to improve their financial literacy and financial independence. In addition, this service can be the basis for further program development that supports PMI in their financial aspects.

Pengaruh Kompetensi Aparatur, Penerapan Akuntabilitas dan Ketaatan pada peraturan terhadap Akuntabilitas Kinerja pada BPKA Provinsi Aceh Eliana Eliana; Thasrif Murhadi; Indra Kesuma; Irmawati Irmawati; Engkin Muttaqin
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3205

This study aims to analyse the competence of local government apparatus, the implementation of financial accountability and compliance with regulations on performance accountability at the Aceh Financial Management Agency. The sample of this study were employees of the Aceh Financial Management Agency, totalling 29 employees using the census technique. The variable competence of local government apparatus, the application of financial accountability and adherence to regulations on performance accountability is measured using a Likert scale, and the data is obtained by distributing questionnaires to respondents. The results of the analysis show that simultaneously there is an influence of the competence of local government apparatus, the application of financial accountability and adherence to regulations on performance accountability. The results of the F test obtained Fcount> Ftabel or (16.346> 2.73) and a significant test that the p value is 0.000 < p which is set at 0.05. Partial test results show that: 1. The competence of local government apparatus affects performance accountability Thitung 3,755> Ttabel 1,703 and p value 0.001 < p 0.05 means significant. 2. The application of financial accountability affects performance accountability Thitung 2,713> Ttable 1,703 and p value 0.002 < from p 0.05 means significant, 3. Obedience to regulations affects performance accountability Thitung 2,777> Ttable 1,703 and p value 0.004 < from p 0.05 means significant.

ANALYSIS OF FACTORS INFLUENCING THE PERFORMANCE OF STATE CIVIL SERVANTS IN THE ADMINISTRATIVE BUREAU OF THE REGIONAL SECRETARIAT LEADERS OF NORTH SUMATRA PROVINCE Indra Kesuma; Heri Kusmanto; Indra Fauzan
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 10 (2023): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i10.242

This study aims to determine how much influence Individual Factors, Psychological Factors, and Organizational Factors have on the Performance of State Civil Apparatuses in the Administrative Bureau of the North Sumatra Regional Secretariat. The population used in this study is the State Civil Apparatus in the Administrative Bureau of the North Sumatra Regional Secretariat, which totaled 50 people, the sample is taken with the whole of the total population tau with a saturated sample. The analysis technique uses multiple linear regression analysis, and hypothetical tests t test, f test, and determination test. The results of the calculation results obtained by the calculation results obtained by the Fcount value of 25,533 with a significance of 0.000, while the Ftable at the 95% confidence interval or α = 0.05 is 2.723. By comparing the value of Fcount with Ftable, then Fcount (25,533) is greater than Ftable (2,723). The decision was that H0 was rejected and Ha was accepted, meaning that simultaneously the individual factor variables (X1), psychological factors (X2) and organizational factors (X3) had a very significant (high significant) effect on the performance of the employees of the North Sumatra Province Secretariat Leadership Administration Bureau. Meanwhile the coefficient of determination obtained with a value of 69.0% changes in the dependent variable (Performance of Employees of the North Sumatra Province Secretariat Leadership Bureau) can be explained by changes in Individual (X1), Psychological (X2) and Organizational (X3) Factors ). Meanwhile, the remaining 31% is explained by other factors outside the three variables described above, such as work experience, work ability, benefits, and leadership style.

Kepemimpinan dan Manajemen Kepala sekolah Eliana; Nurbismi; Nurliana; Syarifah Mauli Syitah; Indra Kesuma
JKA Vol. 1 No. 1 (2024): JKA
Publisher : Bansigom Na Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/JKA.1.1.00002

It is very important for the head of school to manage and oversee school activities to a goal. School leaders, in the growing era of digital technology, must also be able to integrate the principles of digital ethics into their curricula to form a responsible and ethical generation in the use of such technology. In addition, the head of the school must be able to motivate the teachers to behave well and provide guidance, coordination, activities, and supervision, as well as carry out the necessary supervision in the school management. School leaders must be able to manage school resources, incorporate digital ethics principles into the curriculum, motivate teachers, and carry out effective supervision and control. They also have to be innovators, leaders, honest, responsible, and able to make decisions. In this growing technology age, school leaders must be able to incorporate the principles of digital ethics into their curricula so that they can form a generation that uses technology well and responsibly. By doing these things, the head of the school can organize the school well so that the educational goals can be achieved.

PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Eliana, Eliana; Intan Novia Astuti; Indra Kesuma; Muhammad, Muhammad; Lilis Demeta
Journal of Innovation Research and Knowledge Vol. 4 No. 8: Januari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i8.9378

Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan terhadap kinerja keuangan dengan Corporate Social Responsibility sebagai variabel intervening pada perusahaan manufaktur sektor pertambangan yang terdaftar di BEI. Populasi dari penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI periode 2020-2022. sampel sebanyak 54 sampel yang dipilih dengan metoda purposive sampling. pengumpulan data metode dokumentasi data sekunder, Metoda analisis data ialah regresi data panel dengan uji path analysis berdasarkan olah data menggunakan program Eviews 12. Hasil penelitian Kinerja Lingkungan tidak berpengaruh signifikan terhadap Kinerja Keuangan, Kinerja Lingkungan berpengaruh signifikan terhadap Corporate Social Responsibility, Corporate Social Responsibility berpengaruh signifikan terhadap Kinerja Keuangan, Kinerja Lingkungan berpengaruh signifikan terhadap Kinerja Keuangan dengan Corporate Social Responsibility sebagai variabel intervening. Diharapkan Perusahaan sebaiknya melakukan PROPER secara rutin dan terus menerus agar dapat meningkatkan citra perusahaan.

Kecerdasan Emosional, Kecerdasan Spiritual dan Perilaku Belajar berpengarahu terhadap tingkat pemahaman Akuntansi pada Mahasiswa Akuntansi Di STIES Eliana Eliana; Nurhayati Nurhayati; Indra Kesuma; Farah Ivana; Dini Hasprilia
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 4 (2022): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Tujuan penelitian ini adalah untuk mengetahui sejauh mana kecerdasan emosional, kecerdasan spiritual dan perilaku belajar berpengaruh terhadap tingkat pemahaman akuntansi pada mahasiswa jurusan akuntansi di STIES. Populasi dalam penelitian ini adalah Mahasiswa S1 Akuntansi yang aktif pada angkatan 2017-2020 dengan jumlah keseluruhan 321 Orang, dengan sampel yang terpilih adalah 77 orang mahasiswa, dengan menggunakan metode purposive sampling. pengolahan data yang digunakan adalah analisis regresi berganda. Penelitian ini menggunakan metode survei yang menggunakan data primer yang diperoleh dari kuesioner yang dibagikan kepada Responden. Berdasarkan hasil penelitian, ditemukan bahwa (1) kecerdasan emosional berpengaruh positif dan signifikan terhadap tingkat pemahaman akuntansi (2) kecerdasan emosional berpengaruh positif dan signifikan terhadap tingkat pemahaman akuntansi (3) perilaku belajar berpengaruh positif dan signifikan terhadap tingkat pemahaman akuntansi (4) pengujian simultan menunjukkan bahwa kecerdasan emosional, kecerdasan spiritual dan perilaku belajar berpengaruh terhadap tingkat pemahaman akuntansi, dengan nilai Fhitung = 25,415 dimana Ftabel = 3,12.

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