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Utilization Of Accounting Information Systems, Human Resource Competencies, Government Accounting Standards On The Quality Of Local Government Financial Statements Nurazizah, Dian; Azahra, Fatima; Jannah, Wildaniyahtul; Mahadianto, Moh. Yudi; Fariani, Nelia
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 4 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i4.100

Abstract

The local government financial report is a form of accountability report for the implementation of the Regional Revenue and Expenditure Budget that can be calculated with money. This study aims to assess the effect of utilization of accounting information systems, human resource competencies, and government accounting standards on the quality of local government financial reports. In this study, researchers used a quantitative descriptive approach. The information collection method used is through a questionnaire. The number of samples was 95 respondents who were determined using purposive testing techniques. Data analysis was performed with multiple linear regression models with data quality testing and classical assumption tests. The results of this study indicate that the utilization of accounting information systems, human resource competencies, and the application of government accounting standards have a significant effect on the quality of local government financial reports.
Utilization Of Accounting Information Systems, Human Resource Competencies, Government Accounting Standards On The Quality Of Local Government Financial Statements Nurazizah, Dian; Azahra, Fatima; Jannah, Wildaniyahtul; Mahadianto, Moh. Yudi; Fariani, Nelia
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 4 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i4.100

Abstract

The local government financial report is a form of accountability report for the implementation of the Regional Revenue and Expenditure Budget that can be calculated with money. This study aims to assess the effect of utilization of accounting information systems, human resource competencies, and government accounting standards on the quality of local government financial reports. In this study, researchers used a quantitative descriptive approach. The information collection method used is through a questionnaire. The number of samples was 95 respondents who were determined using purposive testing techniques. Data analysis was performed with multiple linear regression models with data quality testing and classical assumption tests. The results of this study indicate that the utilization of accounting information systems, human resource competencies, and the application of government accounting standards have a significant effect on the quality of local government financial reports.
Systematic Literature Review: Consumption Of Sugary Foods And Beverages In Children And The Increased Risk Of Type 2 Diabetes Mellitus Priyatin, Lelaning; Sandria, Hafshayu; Amiliana, Aminah; Nurazizah, Dian; Nafisah, Lu'lu; Sistiarani, Colti
VISIKES Vol. 24 No. 2 (2025): VISIKES
Publisher : Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60074/visikes.v24i2.13042

Abstract

Type 2 diabetes mellitus (T2DM) in children is becoming an increasing global concern due to its rising prevalence, primarily caused by unhealthy dietary patterns. This study aims to systematically review scientific evidence regarding the relationship between the consumption of sugary foods and beverages and the increased risk of T2DM in children. The method used is a Systematic Literature Review of publications from 2016 to 2025, obtained from databases such as PubMed, ScienceDirect, and Google Scholar. The article selection process followed Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA) guidelines and resulted in seven studies that met the inclusion and exclusion criteria. The review findings indicate that excessive consumption of sugar-sweetened beverages is strongly associated with an increased risk of T2DM. These findings highlight the importance of early intervention through nutrition education, family involvement, and stricter regulation of unhealthy food and beverage marketing to prevent the development of T2DM in children.