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All Journal Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside TOFEDU: The Future of Education Journal
Putra, Dori HP
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA,KOMITMEN ORGANISASI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP PENERAPAN AKUNTANSI AKRUAL PADA PUSKESMAS HIANG Putra, Dori HP
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.112

Abstract

Accrual-based government accounting standards have been implemented simultaneously in Indonesia since the enactment of Government Regulation Number 71 of 2010. However, in its implementation, not all regions are ready to immediately adopt it, one of the Hiang Health Centers. The unpreparedness of this implementation is caused by the lack of competence of human resources, organizational commitment and the use of information technology. This study aims to determine the influence of human resource competence, organizational commitment and the use of information technology on the level of application of accrual-based government accounting standards. The location of the research was carried out at the employees of the Hiang Health Center. The analysis tool used is multiple linear regression. The sample of this study is employees who are already Civil Servants, and non-civil servants. The results of this study show that the variables of human resource competence, organizational commitment and the use of information technology have a positive effect on the level of application of accrual-based government accounting standards at the Hiang Health Center
The Impact of Earnings Persistence and Growth Opportunities on the Relevance of Accounting Earnings in Manufacturing Companies of the Pulp and Paper Sub-Sector Listed on the Indonesia Stock Exchange (IDX) in 2020-2025 Putra, Dori HP
The Future of Education Journal Vol 4 No 7 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i7.879

Abstract

This study aims to determine: 1) Whether there is an influence of Earnings Persistence and Growth Opportunities on the Relevance of Accounting Earnings (ERC) in the Manufacturing Companies of the Pulp and Paper Sub-Sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2025, both partially and simultaneously? 2) The extent of the influence of Earnings Persistence and Growth Opportunities on the Relevance of Accounting Earnings (ERC) in the Manufacturing Companies of the Pulp and Paper Sub-Sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2025. The analytical tool used in this study is multiple linear regression analysis with the aid of SPSS version 26. The data source is from annual financial reports. Data collection is done through the library research technique. The methods used are both quantitative and qualitative. The quantitative method is used for observation involving numerical calculations, while the qualitative method is used to analyze financial data within the companies by referring to relevant theories or concepts.
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