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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Perjuangan Siregar
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Pengendalian Internal dan Penerapan Akuntansi Terhadap Kualitas Laporan Keuangan pada Kantor Kepala Desa Sionggoton Kec.Simangambat Kab. Padang Lawas Utara. Perjuangan Siregar; Marliyah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.1514

Abstract

 This research aims to determine the influence of internal control and the application of accounting in the office of the Sionggoton village head. This research uses quantitative methods, data collection techniques by distributing questionnaires and the sample in this research was 30 people in the office of the Sionggoton village head using a saturated sampling technique. The results of the research show that internal control and the application of accounting have a positive and significant effect on the quality of financial reports, namely that there is a positive influence of internal control on the quality of financial reports in the office of the Sionggoton village head; The quality of financial reports at the Sionggoton village head's office is positively influenced by the application of accounting; The quality of financial reports at the Sionggoton village head's office is influenced positively and significantly by the application of accounting principles and internal control.
Pengaruh Pengendalian Internal dan Penerapan Akuntansi Terhadap Kualitas Laporan Keuangan pada Kantor Kepala Desa Sionggoton Kec. Simangambat Kab. Padang Lawas Utara Perjuangan Siregar; Marliyah; Yenni Samri Juliati Nasution
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3790

Abstract

 This research aims to determine the influence of internal control and the application of accounting in the office of the Sionggoton village head. This research uses quantitative methods, data collection techniques by distributing questionnaires and the sample in this research was 30 people in the office of the Sionggoton village head using a saturated sampling technique. The results of the research show that internal control and the application of accounting have a positive and significant effect on the quality of financial reports, namely that there is a positive influence of internal control on the quality of financial reports in the office of the Sionggoton village head; The quality of financial reports at the Sionggoton village head's office is positively influenced by the application of accounting; The quality of financial reports at the Sionggoton village head's office is influenced positively and significantly by the application of accounting principles and internal control.
Pengaruh Pengendalian Internal dan Penerapan Akuntansi Terhadap Kualitas Laporan Keuangan pada Kantor Kepala Desa Sionggoton Kec.Simangambat Kab. Padang Lawas Utara. Perjuangan Siregar; Marliyah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.1514

Abstract

 This research aims to determine the influence of internal control and the application of accounting in the office of the Sionggoton village head. This research uses quantitative methods, data collection techniques by distributing questionnaires and the sample in this research was 30 people in the office of the Sionggoton village head using a saturated sampling technique. The results of the research show that internal control and the application of accounting have a positive and significant effect on the quality of financial reports, namely that there is a positive influence of internal control on the quality of financial reports in the office of the Sionggoton village head; The quality of financial reports at the Sionggoton village head's office is positively influenced by the application of accounting; The quality of financial reports at the Sionggoton village head's office is influenced positively and significantly by the application of accounting principles and internal control.
Pengaruh Pengendalian Internal dan Penerapan Akuntansi Terhadap Kualitas Laporan Keuangan pada Kantor Kepala Desa Sionggoton Kec. Simangambat Kab. Padang Lawas Utara Perjuangan Siregar; Marliyah; Yenni Samri Juliati Nasution
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3790

Abstract

 This research aims to determine the influence of internal control and the application of accounting in the office of the Sionggoton village head. This research uses quantitative methods, data collection techniques by distributing questionnaires and the sample in this research was 30 people in the office of the Sionggoton village head using a saturated sampling technique. The results of the research show that internal control and the application of accounting have a positive and significant effect on the quality of financial reports, namely that there is a positive influence of internal control on the quality of financial reports in the office of the Sionggoton village head; The quality of financial reports at the Sionggoton village head's office is positively influenced by the application of accounting; The quality of financial reports at the Sionggoton village head's office is influenced positively and significantly by the application of accounting principles and internal control.
Co-Authors Marliyah Yenni Samri Juliati Nasution