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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Riset Akuntansi dan Auditing
Hamilah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pada Sekretariat Direktorat Jenderal Perhubungan Laut Hamilah; Fairuz Salma; Yopi Yulius; Yosandi Yulius
Jurnal Riset Akuntansi dan Auditing Vol 11 No 2 (2024): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v11i2.673

Abstract

Tujuan penelitian adalah untuk menguji dan menganalisis kualitas laporan keuangan Sekretariat Ditjen Perhubungan Laut dipengaruhi oleh penerapan standar akuntansi pemerintah, perencanaan anggaran, sistem informasi akuntansi, dan sistem pengendalian interen. sampel yang terpilih adalah 100 responden, teknik sampel menggunakan purposive sampling. Sampel yang terpilih pada proses penyusunan dan akuntabilitas laporan keuangan yaitu bagian sumber daya manusia, bagian umum dan peralatan, bagian perencanaan, dan departemen keuangan. Penelitian ini menggunakan data primer yang dianalisis menggunakan metode partial least square (PLS) yang berbasis structural equation model (SEM) versi 3.0. Menurut hasil penelitian ini, standar akuntansi pemerintah dan perencanaan anggaran mempengaruhi kualitas laporan keuangan secara signifikan, tetapi sistem pengendalian interen dan informasi akuntansi tidak mempengaruhi kualitas laporan keuangan. Penelitian ini menekankan betapa pentingnya memiliki sumber daya manusia yang berpengalaman dalam proses perencanaan dan penyusunan anggaran. Ini menunjukkan bahwa menghasilkan dan menyajikan laporan keuangan berkualitas tinggi membutuhkan pematuhan terhadap standar akuntansi pemerintah. Novelty dalam penelitian ini judul tersebut belum pernah diteliti pada instansi Direktorat Jendral Perhubungan Laut. Abstract - The research aims to test and analyze the quality of financial reports in the Secretariat of the Directorate General of Sea Transportation influenced by the application of government accounting standards, budget planning, accounting information systems, and internal control systems. The selected sample consists of 100 respondents, using a purposive sampling technique. The chosen departments involved in the financial reporting and accountability process are human resources, general affairs, and equipment, planning, and finance departments. This study utilizes primary data analyzed using the partial least squares (PLS) method based on structural equation model (SEM) Version 3.0. According to the findings, government accounting standards and budget planning significantly influence the quality of financial reports, whereas internal control systems and accounting information systems do not. The research underscores the importance of having experienced human resources in the budget planning and preparation process. It demonstrates that producing and presenting highquality financial reports necessitates adherence to government accounting standards. The novelty of this research lies in its exploration of a topic that has not been previously studied within the Directorate General of Sea Transportation.
PERENCANAAN MANAJEMEN MUTU LAYANAN PERPUSTAKAAN DI SMP NEGERI 1 BABAKANCIKAO PURWAKARTA Hamilah; Muhamad Taufik BK; Muchdjabir Wahid
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Public
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.54565

Abstract

The school library plays an important role in supporting the learning process and improving students’ reading interest. However, the success of library services is highly influenced by effective planning in quality management. This study aims to examine the planning (Plan) stage of library service quality management at SMP Negeri 1 Babakancikao Purwakarta in an effort to enhance students’ reading interest. This research employed a descriptive qualitative approach involving the principal, librarian, and students as research subjects. Data were collected through interviews, observations, and documentation, and then analyzed descriptively to obtain an in-depth understanding of library service planning. The results revealed that library service planning had been carried out systematically through the development of long-term, medium-term, annual, and library service programs adjusted to students’ needs and school conditions. The planning was implemented through literacy activities, reading corners, digital library services, book procurement funded by the School Operational Assistance (BOS) program, and collaboration with the regional library. In addition, the school sought to identify students’ needs and reading interests by providing various types of attractive reading materials. Nevertheless, several obstacles were found, including limited facilities, insufficient diversity of reading collections, and the absence of regular reading habits among students. It can be concluded that the planning of library service quality management has been implemented well; however, improvements in facilities, expansion of reading collections, and strengthening of literacy programs are still needed to optimize students’ reading interest.
Co-Authors Fairuz Salma Muchdjabir Wahid Muhamad Taufik BK Yopi Yulius Yosandi Yulius