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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Cakrawala Management Business Journal
Edy Nasrudin, Edy
MAKSI UNS
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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EFEKTIVITAS SISTEM INFORMASI MANAJEMEN DAN AKUNTANSI BARANG MILIK NEGARA (SIMAK-BMN) TERHADAP PENGELOLAAN ASET NEGARA Nasrudin, Edy
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 13, No 2 (2015)
Publisher : Universitas Jember

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Abstract

Information Systems and Management of State Assets (SIMAK-BMN) is a series of data collection procedures of state property were obtained from the state budget funds to a government entity (satuan kerja) to be processed into information administration of state assets in the balance sheet in Financial Report. This system can meet the managerial and accountability at once. In practice, this system has been formulated in the form of computer-based applications that have been implemented since 2005. Although during this application has gone well, the writing of this paper aims to look at the effectiveness of the system by analyzing the application of SIMAK-BMN application field by scientific literatur related to it. Not only in term of its application tools but also on the user side application, because data collection is done manually by the user application SIMAK-BMN. Effectiveness of Information SIMAK-BMN measure of the level achievement of the objectives the system, namely the administration of state property is good and the high level of accountability in the report of state property and financial report. Because SIMAK-BMN is a subsystem of Institution Accounting System to produce financial statements. The higher the quality of financial statement, meaning the effective implementation of SIMAK-BMN.
Disclosure Laporan Keuangan Pemerintah: Seberapa Pentingkah? Nasrudin, Edy; Andriano, Rian
Cakrawala Management Business Journal Vol 7 No 1 (2024): Cakrawala Management Business Journal
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v7i1.342

Abstract

Disclosure is an integral part of financial reporting that act as the final step in the accounting process, namely the presentation of information in the form of a full set of financial statements. Disclosure serves as a medium to present financial and non-financial explanations that cannot be presented in financial statements. This study aims to understand the importance of disclosure in financial statements through a literature review based on agency, signaling and stakeholder theory. The findings of this study indicate that public sector reporting entities are agents that have been mandated with full disclosure obligations in state financial accountability. The existence of disclosure will overcome or minimize the occurrence of information asymmetry so that stakeholders can assess the extent to which the organization's performance and continue to support the government which is currently running well. Disclosure can also prevent findings from occurring, as well as a form of follow-up on findings so that they do not become a continuing finding.
Co-Authors Andriano, Rian