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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Competitive Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi Kontemporer Jurnal Buana Akuntansi Jurnal Ilmiah Manajemen Ubhara International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Abdimas Perbanas Journal of Comprehensive Science Jurnal Manajemen dan Bisnis Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Student Scientific Creativity Journal Jurnal Publikasi Ilmu Manajemen Research Trend in Technology and Management Madani: Multidisciplinary Scientific Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Ekonomi dan Akuntansi Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) NETIZEN: JOURNAL OF SOCIETY AND BUSSINESS Indonesian Journal of Economics and Strategic Management TECHNOVATE Journal of Economic Resilience and Sustainable Development Jurnal Akuntansi
Yulaeli, Tri
Faculty Of Economics, Bhayangkara University Jakarta Raya, Jakarta
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 Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

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Pengaruh Sistem Akuntansi Pemerintah Daerah Terhadap Kualitas Laporan Keuangan Daerah pada Badan Pengelolaan Keuangan Aset Daerah (BPKAD) Pandeglang Verliani - Dasmaran; Tri - Yulaeli; - - Selfiani
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1082

Abstract

The purpose of this study was to determine the effect of the application of the Regional Government Accounting System on the Quality of Financial Reports. The research method used is a summative evaluation method, which is a method that emphasizes the effectiveness of the achievement of programs in the form of certain products, and the results of these studies can provide recommendations for future needs. The population in the study are all parts and sub-sections of the BPKAD Pandeglang Regency, and the sample in this study are employees who understand the Regional Government Accounting System totaling 94 people. The sampling technique uses saturated sampling. Recapitulation results from the overall indicators of the Regional Government Accounting System in BPKAD with a score of 85.63% indicate that the Regional Government Accounting System has been implemented very well. And the results of the recapitulation of the overall indicators of the Quality of Financial Statements with a score of 87.14%, this indicates that financial management in the Office of Financial and Asset Management of Pandeglang Regency is very good. The results of the study conclude that the Regional Government Accounting System (SAPD) has a positive and significant effect on the Quality of Financial Statements. Keywords: Regional Government Accounting System, Quality of Financial Statements
Co-Authors - - Selfiani Adharyanto, Alpandi Adira Oktaviani Tita Nurjanah Aep Saefullah Agatha Maharani Yulaeli Ahmad Fadli Ajeng Putri Wahyuningtyas Amalia Mustika Aryafu'adi Amor Marundha Anditha Wanda Salsabila Anwar, Bunga Aprilia Salsabilla Anwar, Muhamad Cikhal Arda, Devid Putra Ari Rahmawan Arumi, Mira Aurelia Maritza, Erlin Avivah Shafa Nada Avriliani Dwi Septiana Avriliani Dwi Septianay Ayu Permata Sari Ayu Sastro, Indah Azhara, Yarika Belantika Sheren Aurorita Beti Nurbaiti Cantika Ramadina PD Della Puspita Denisa Salsabila Viyanis Dewi Puspaningtyas Dewi, Atika Somantri Dina Erliana Dinanti, Dara dinda salsabila Eka Lala Sari Eka Lala Sari Endah Prewesti Ningrum Erka Azaza Adellia Fenny Zyahwa Fitriana Fitriana Gisca Dwi Desriyunia Hafizh, Muhammad Maulana Harjo, Dwikora Hendi Prihanto Hermanto Jusuf Moestopo Idel Eprianto Indah Puspita Sari Jasmine Jasmine Juwainah Juwainah Kartika Wulandhari Khalisa Fahira Kukuh Bhagaskara Lasmarina Suci Oktavia Lathifah Zahra,, Harsa Lyra Aldina Muhammad Reza Adi Nugroho Mukuan, Arthur Mutia Fahrati Nabilah Rafifah Khairunnisa Nada Salsabila Narpati, Bintang Naveli, Navia Nehemia Apriyani Panjaitan Ningrum, Aisyah Eka Ningrum, Endah Prawesti Nova Lia Situmorang Nurbaiti, Beti Nurbaiti, Betti Nurbaiti, Betty Nurdiyanto Nurdiyanto Nuryati, Tutty Pratiwi Nila Sari Prawesti, Endah Purba, Lidia Margaretta Puspaningrum, Endah Putri Hana Salsafila Putri, Sela Dwi Putri, Yosi Ika Rachmat Pramukty Rahmawati Indah Lestari Rahmawati, Siska Aprilia Raisa Raisa Ramadhani Nurfitria Ramdhani Ahmad Fariz Putra Setiawan Sabilah Ayu Adinda Yani Salsabila, Naila Shafa Sari, Riski Ulan Selfiani Selfiani Sheyla Ayu Andini Sumarno Manrejo Sundari, Iska Ayu Syamsudin Syamsudin Tambun, Olga Resia Dame Tania Zahra Yogananda Titik Wiyani, Natalia Tri Widyastuti Triyani Ismayadi tutty nurhayati uswatun khasanah Verliani Dasmaran Vina Ramaadhianti Vina Ramadhianti Wafiyyah Septiwidya Wardani, Tiara Kusuma Wijayanti, Murti Wiwin Aini Syifa