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All Journal Jurnal Akuntan Publik Akuntansi: Jurnal Riset Ilmu Akuntansi
Vina Nur Azizah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Peningkatan Kualitas Laporan Keuangan Melalui SIMDA-NG FMIS Pada Inspektorat Daerah Kota Tegal Siti Fatimah; Vina Nur Azizah; Ahmad Dhia Iqbal; Gunawan Aji
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1470

Abstract

The aim of this research is to analyze how the use of the SIMDA FMIS application in the Regional Inspectorate of Tegal City can improve the quality of financial reports. Descriptive qualitative research is a type. Primary and secondary data are the types of data used. Interviews, documentation and observations were used to collect data. The research results show that the Regional Inspectorate of Tegal City has used SIMDA FMIS well, according to four indicators: communication, resources, disposition or attitude, and bureaucratic structure. Communication indicators show that communication has gone well, there is no conflict between policy implementers and policy makers and no information distortion, according to communication indicators. Resource indicators are well implemented, there are three factors that ensure the successful use of SIMDA-NG FMIS: resources have adequate expertise and skills; employees are involved in training and education; and facilities and infrastructure that support the use of SIMDA-NG FMIS. Disposition indicators (attitudes), implementers have a positive attitude towards the policy of using the SIMDA-NG FMIS application because it allows employees to prepare financial reports and provide supporting evidence that is more comprehensive, effective and in accordance with the needs for monitoring financial position and performance achievements. Indicators of the bureaucratic structure, especially the level of supervision, have worked well as shown by the smooth submission of financial reports which have never been hampered by SIMDA-NG FMIS.
Pengaruh Struktur Modal, Likuiditas, Pertumbuhan Laba Dan Ukuran Perusahaan Terhadap Kualitas Laba Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI 2019-2021 Gunawan Aji; Nur Fidia; Vina Nur Azizah; Aisyah Amini
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.208

Abstract

The purpose of this study was to determine the effect of capital structure, liquidity, profit growth, and company size on earnings quality in mining sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Earnings Quality Variables using Quality of Income. The sample method used was purposive sampling. From the population in the Mining Sector Companies during the 2019- 2021 period, 13 companies that met the sample criteria were taken. The analytical tool used is multiple linear regression analysis. Data processing in this study used the SPSS (Statistic Package for the Social Sciens) software program 25.00 for Windows. The results showed that capital structure, profit growth, and company size had no negative and insignificant effects on earnings quality. Liquidity has a positive and significant effect on earnings quality. The influence of Capital Structure, Liquidity, Profit Growth, and Company Size together has a positive and significant effect on earnings quality in mining sector companies listed on the IDX.
Analisis Peningkatan Kualitas Laporan Keuangan Melalui SIMDA-NG FMIS Pada Inspektorat Daerah Kota Tegal Siti Fatimah; Vina Nur Azizah; Ahmad Dhia Iqbal; Gunawan Aji
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1470

Abstract

The aim of this research is to analyze how the use of the SIMDA FMIS application in the Regional Inspectorate of Tegal City can improve the quality of financial reports. Descriptive qualitative research is a type. Primary and secondary data are the types of data used. Interviews, documentation and observations were used to collect data. The research results show that the Regional Inspectorate of Tegal City has used SIMDA FMIS well, according to four indicators: communication, resources, disposition or attitude, and bureaucratic structure. Communication indicators show that communication has gone well, there is no conflict between policy implementers and policy makers and no information distortion, according to communication indicators. Resource indicators are well implemented, there are three factors that ensure the successful use of SIMDA-NG FMIS: resources have adequate expertise and skills; employees are involved in training and education; and facilities and infrastructure that support the use of SIMDA-NG FMIS. Disposition indicators (attitudes), implementers have a positive attitude towards the policy of using the SIMDA-NG FMIS application because it allows employees to prepare financial reports and provide supporting evidence that is more comprehensive, effective and in accordance with the needs for monitoring financial position and performance achievements. Indicators of the bureaucratic structure, especially the level of supervision, have worked well as shown by the smooth submission of financial reports which have never been hampered by SIMDA-NG FMIS.
Co-Authors Ahmad Dhia Iqbal Aisyah Amini Gunawan Aji Nur Fidia SITI FATIMAH