Evriyenni Evriyenni
Universitas Islam Negeri Ar-Raniry

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Journal : Jurnal EMT KITA

Pengaruh Pemahaman Akuntansi dan Pengalaman Kerja Aparatur Terhadap Penyusunan Laporan Keuangan Daerah Pada Pemerintah Kota Banda Aceh Yenni, Evri
Jurnal EMT KITA Vol 1, No 2 (2017): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.374 KB) | DOI: 10.35870/emt.v1i2.37

Abstract

Abstrak. Tujuan penelitian ini untuk menguji pengaruh pemahaman akuntansi dan pengalaman kerja aparatur terhadap penyusunan laporan keuangan daerah baik secara simultan maupun parsial. Penelitian ini dilakukan pada Satuan Kerja Perangkat Daerah (SKPD) Kota Banda Aceh. Responden penelitian ini meliputi Pejabat penatausahaan (PPK) dan Pembantu Pejabat Penatausahaan Keuangan (Pembantu PPK) dengan jumlah sebanyak 78 responden. Penelitian ini menggunakan metode sensus sedangkan alat analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa pemahaman akuntansi dan pengalaman kerja aparatur baik secara simultan maupun parsial berpengaruh terhadap penyusunan laporan keuangan daerah Kota Banda Aceh. Kata kunci: Pemahaman Akuntansi, Pengalaman Kerja Aparatur, dan Penyusunan Laporan Keuangan.  Abstract. The purpose of this study is to examine the effect of understanding of accounting and work experience of the apparatus towards the preparation of local financial statements either simultaneously or partially. This research was conducted at the Regional Device Work Unit (SKPD) Kota Banda Aceh. Respondents of this study include Administration Officials (PPK) and Assistant Financial Administration Officials (PPK Assistant) with the number of 78 respondents. This research uses census method while the analysis tool used is multiple linear regression. The results showed that the understanding of accounting and work experience apparatus either simultaneously or partially affect the preparation of local financial statements Banda Aceh. Keywords: Understanding Accounting, Work Experience Apparatus, and Preparation of Financial Statements
Pengaruh Pemahaman Akuntansi dan Pengalaman Kerja Aparatur Terhadap Penyusunan Laporan Keuangan Daerah Pada Pemerintah Kota Banda Aceh Evri Yenni
Jurnal EMT KITA Vol 1 No 2 (2017): JULY-DECEMBER 2017
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v1i2.37

Abstract

The purpose of this study is to examine the effect of understanding of accounting and work experience of the apparatus towards the preparation of local financial statements either simultaneously or partially. This research was conducted at the Regional Device Work Unit (SKPD) Kota Banda Aceh. Respondents of this study include Administration Officials (PPK) and Assistant Financial Administration Officials (PPK Assistant) with the number of 78 respondents. This research uses census method while the analysis tool used is multiple linear regression. The results showed that the understanding of accounting and work experience apparatus either simultaneously or partially affect the preparation of local financial statements Banda Aceh.