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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING MULTIPLE: Journal of Global and Multidisciplinary
Cut Darmawati
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Sistem Informasi, Pengendalian Internal, dan Kompetensi SDM terhadap Kualitas Laporan Keuangan Daerah Yasmin Yatari Yusicha; Adnan; Muhammad Ichsan Adnan; Cut Darmawati
urn:multiple://2988-7828multiple.v3i64
Publisher : Institute of Educational, Research, and Community Service

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Abstract

Penyelenggaraan pemerintahan daerah yang transparan dan akuntabel sangat bergantung pada kualitas laporan keuangan serta dapat mencerminkan kinerja pengelolaan keuangan yang baik Tujuan dari penelitian ini adalah untuk mengkaji pengaruh pemanfaatan sistem informasi, mekanisme pengendalian internal, dan kompetensi sumber daya manusia terhadap integritas laporan keuangan pada perangkat daerah di lingkungan Pemerintah Kota Banda Aceh. Penelitian ini merupakan jenis penelitian kuantitatif. Populasi dalam penelitian ini mencakup seluruh perangkat daerah yang berada di bawah naungan Pemerintah Kota Banda Aceh. Teknik pengambilan sampel yang digunakan adalah random sampling, di mana pemilihan responden dilakukan secara acak. Sampel dalam penelitian ini terdiri dari 30 perangkat daerah, dengan masing-masing 4 responden dari setiap instansi, sehingga total responden yang terlibat adalah sebanyak 120 orang. Data primer diperoleh melalui penyebaran kuesioner kepada responden yang telah dipilih. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pemanfaatan sistem informasi, mekanisme pengendalian internal, dan kompetensi sumber daya manusia berpengaruh secara simultan maupun parsial terhadap kualitas pelaporan keuangan pada perangkat daerah di Kota Banda Aceh
Applying the Diffusion of Innovation Theory to Address the Challenges of Implementing PSAK 55 in Rural Banks Miraza, Chairanisa Natasha; Cut Darmawati; Abdul Malik Fajri; Riantari Maharani; Khairullah, Aulia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9463

Abstract

This study aims to provide recommendations for addressing the challenges that arise in the implementation of PSAK 55 in Rural Banks (BPR). The research employs a descriptive qualitative approach using interview techniques, analyzed with NVivo12 Pro software through content analysis, thematic analysis, and constant comparative methods. The findings reveal several key obstacles, including limited human resource competence in calculating the fair value of collateral and estimating future cash flows, both of which are essential for determining CKPN (Allowance for Impairment Losses). These challenges are further exacerbated by doubts among many BPR practitioners regarding the effectiveness of PSAK 55 in reducing credit risk losses, as the standard has never been implemented in the BPR sector before. In response to these barriers, this study offers strategic recommendations based on the Diffusion of Innovation Theory, including enhanced dissemination of information about PSAK 55, strengthened collaboration among BPRs through peer support mechanisms—such as initiatives by BPRKU 3 to assist BPRKU 1 and 2 by providing CKPN calculation templates and technical training and active regulatory involvement in promoting broader acceptance of the standard. Accordingly, this research contributes conceptually by applying the Diffusion of Innovation Theory to explain the adoption process of PSAK 55 within the practical context of BPRs. It also provides practical contributions by offering actionable recommendations that can be used by professional associations to design training and outreach programs, and by BPRs to prepare internal strategies for more effective implementation of PSAK 55.
Co-Authors Abdul Malik Fajri Adnan Khairullah, Aulia miraza, chairanisa natasha Muhammad Ichsan Adnan Riantari Maharani Yasmin Yatari Yusicha