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ANALISIS ANGGARAN KEUANGAN PADA DINAS PERHUBUNGAN KABUPATEN TAPANULI TENGAH Daniel Sitorus; Ramadiah Hanum; Jeniusman Hutagalung
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1325.815 KB) | DOI: 10.59024/jise.v1i2.104

Abstract

This study aims to describe the financial budget analysis at the Central Tapanuli Regency Transportation Service. A qualitative and quantitative descriptive approach is used in this study using a case study design. The data source for this study used purposive sampling, in which researchers took samples for data sources based on Sources of Funds and Users for the 2019-2021 FY and people who are considered to know best about what researchers expect. Data obtained through observation, interviews and documentation. Data analysis was carried out using the steps of data collection, data presentation, data analysis and drawing conclusions. The conclusion of this study, it was found that the financial budget analysis at the Central Tapanuli Regency Transportation Service. The Department of Transportation of Central Tapanuli Regency has a Financial Budget Analysis, namely in the form of a Budget Activity Plan starting with drafting a budget for the needs of the activities of the Central Tapanuli Regency Transportation Service. An accountability report prepared by the Central Tapanuli Regency Transportation Service regarding recipients and financial expenditures
ANALISIS ANGGARAN KEUANGAN PADA DINAS PERHUBUNGAN KABUPATEN TAPANULI TENGAH Daniel Sitorus; Ramadiah Hanum; Jeniusman Hutagalung
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i2.104

Abstract

This study aims to describe the financial budget analysis at the Central Tapanuli Regency Transportation Service. A qualitative and quantitative descriptive approach is used in this study using a case study design. The data source for this study used purposive sampling, in which researchers took samples for data sources based on Sources of Funds and Users for the 2019-2021 FY and people who are considered to know best about what researchers expect. Data obtained through observation, interviews and documentation. Data analysis was carried out using the steps of data collection, data presentation, data analysis and drawing conclusions. The conclusion of this study, it was found that the financial budget analysis at the Central Tapanuli Regency Transportation Service. The Department of Transportation of Central Tapanuli Regency has a Financial Budget Analysis, namely in the form of a Budget Activity Plan starting with drafting a budget for the needs of the activities of the Central Tapanuli Regency Transportation Service. An accountability report prepared by the Central Tapanuli Regency Transportation Service regarding recipients and financial expenditures
PENGARUH KUALITAS AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN PADA PT. TRI SAPTA JAYA CABANG SIBOLGA Nanda Lestari Tambunan; Yacub Hutabarat; Ramadiah Hanum
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 4 No. 4 (2022): Desember : Jurnal Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v4i4.463

Abstract

This study aims to determine whether or not there is an influence of audit quality on the accuracy of company financial reporting at PT.Tri Sapta Jaya, Sibolga Branch. The hypothesis put forward is that there is an influence of audit quality on the timeliness of PT. Tri Sapta Jaya Sibolga Branch. The author uses 20 respondents as a sample taken from 20 populations using the slove formula. The results of the study indicate that there is a positive relationship between audit quality and timeliness of company financial reporting at PT. Tri Sapta Jaya Sibolga Branch and its correlation coefficient is 0.906, so when interpreted on a value scale it can be categorized as very strong. While the coefficient of determination is known that Audit Quality only plays a role of 82.1%, on the Timeliness of Company Financial Reporting at PT. Tri Sapta Jaya Sibolga Branch and the remaining 17.9% is influenced by other factors not examined. The regression equation obtained Y = 5.750 + 0.925X which shows that if you add one unit of variable X (Audit Quality) or a certain value, it will increase the increase in Variable Y (Timeliness of Reporting) by the regression coefficient of 0.925. Based on the results of the Hypothesis Test which was carried out by comparing the t-count and t-table values, it was found that the t-count value was greater than t-table, namely 9.099 > 2.109 and a significance value of 0.000 below α 5%. Because t count is greater than t table, there is an effect of audit quality on the timeliness of corporate financial reporting at PT. Tri Sapta Jaya Sibolga Branch and the proposed hypothesis was accepted. Keywords: Audit Quality and Timeliness of Reporting