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All Journal IKA BINA EN PABOLO : PENGABDIAN KEPADA MASYARAKAT JAMER
Siti Suharni
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Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Public Health

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PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS DI KOTA MADIUN) Kristin Denada; Siti Suharni; Andri Hasmoro Kusumo Broto
JAMER : Jurnal Akuntansi Merdeka Vol. 5 No. 1 (2024): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v5i1.113

Abstract

Abstract- This research aims to examine the effect of implementing government accounting standards, implementing regional management information systems and human resource competence on the quality of regional government financial reports. This type of research is quantitative. The data collection technique in this research uses questionnaires directly to respondents. The respondents in this study were employees of the Madiun City Regional Revenue Agency. Data analysis was carried out using multiple linear regression analysis with the SPSS (Statistical Product and Service Solution) version 25 for Windows program. The results of the hypothesis research show that the Implementation of Government Accounting Standards variable is 0.022, the Regional Management Information System Implementation variable is 0.004, the Human Resources Competency variable is 0.031 and the Adjusted R Square shows a value of 0.626 or 62.6%. The results of this research show that the implementation of government accounting standards has a positive influence on the quality of regional government financial reports, the implementation of regional management information systems has a positive influence on the quality of regional government financial reports, and human resource competence has a positive influence on the quality of regional government financial reports.
PENGARUH PENERAPAN AKUNTANSI MANAJEMEN DAN SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENGENDALIAN BIAYA PADA LEMBAGA KEUANGAN KELURAHAN DI KOTA MADIUN Siti Suharni; Mohammad Sofyan; Andri Hasmoro Kusumo Broto
JAMER : Jurnal Akuntansi Merdeka Vol. 7 No. 1 (2026): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v7i1.165

Abstract

This study aims to analyze the influence of management accounting practices and accounting information systems on cost control effectiveness. A quantitative approach was employed using partial least squares-structural equation modeling (PLS-SEM). Management accounting practices were measured through four key indicators, while the accounting information systems was assessed using five system quality dimension. Cost sontrol effectiveness was evaluated through five indicators representing operational cost sontrol performance. The findings reveal that management accounting practices have a positive and significant effect on cost control effectiveness, although the magnitude of the effect is relatively small. In contrast, the accounting information system demonstrate a very strong and significant influence on cost sontrol effectiveness, with the higest path coefficient and a substantial effect size. The adjusted R2 value of 0.808 and Q2 value of 0.569 indicate that the model prosesses strong explanatory and predictive power. There results highlight that, in the digital era, cost control effectiveness is largely determined by the quality of accounting information systems that provide accurate, timely, integrated, and user-friendly information, while management accounting practices function as a complementary mechanism that enhances the utilization such information. This study suggest that organizations should prioritize the development of modern and integrated accounting information to strngthen cost control effectiveness.
Co-Authors Ade Reza Anzeli Broto, Andri Hasmoro Kusumo Cindy Fatiha Nabila Indah Fitriah Rahmah Kristin Denada MOHAMMAD SOFYAN Rahma Muti Ah Siti Zahara Saragih Siti Zahara Saragih Sonia Febriyani Toni Toni