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The Influence of Information Technology and Monitoring Systems on the Quality of Financial Reports at Bapenda Sumedang Regency Yuniawati, Ayi Srie; Nurachman, Maman; Fadila, Syarah Nur
SINTESA Vol. 16 No. 1 (2025): Sintesa
Publisher : SINTESA

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The term "quality of financial reports" describes a well-organized document that provides information that is simple to understand and can be used as a foundation for future decision-making. It shows the financial condition, transactional activities, and financial performance of local governments. Reliability, understandability, comparability, and relevance are all requirements for a high-quality financial report. The purpose of this study is to investigate how Bapenda's financial reports are affected by regional financial supervision and information technology. 62 respondents were given questionnaires as part of the study, which was carried out at the Sumedang Regency's Regional Revenue Agency (Bapenda). In this study, a quantitative methodology was used. SPSS version 27 was used to process the data, which included descriptive statistical analysis, tests for validity and reliability, and traditional assumption testing, such as tests for heteroscedasticity, multicollinearity, and normality. Multiple linear regression analysis, t-tests, F-tests, and coefficient of determination tests were used to test the hypotheses. Information technology and financial oversight both have a favorable impact on the quality of financial reporting, according to the results of the partial test (t-test). Furthermore, the simultaneous test (F-test) showed that both factors work together to improve the caliber of financial reporting. These results imply that raising the caliber of local government financial reports is facilitated by advancements in financial supervision and information technology.

The Influence of Information Technology and Monitoring Systems on the Quality of Financial Reports at Bapenda Sumedang Regency Nurachman, Maman; Yuniawati, Ayi Srie; Fadila, Sarah Nur
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar

The term "quality of financial reports" describes a well-organized document that provides information that is simple to understand and can be used as a foundation for future decision-making. It shows the financial condition, transactional activities, and financial performance of local governments. Reliability, understandability, comparability, and relevance are all requirements for a high-quality financial report. The purpose of this study is to investigate how Bapenda's financial reports are affected by regional financial supervision and information technology. 62 respondents were given questionnaires as part of the study, which was carried out at the Sumedang Regency's Regional Revenue Agency (Bapenda). In this study, a quantitative methodology was used. SPSS version 27 was used to process the data, which included descriptive statistical analysis, tests for validity and reliability, and traditional assumption testing, such as tests for heteroscedasticity, multicollinearity, and normality. Multiple linear regression analysis, t-tests, F-tests, and coefficient of determination tests were used to test the hypotheses. Information technology and financial oversight both have a favorable impact on the quality of financial reporting, according to the results of the partial test (t-test). Furthermore, the simultaneous test (F-test) showed that both factors work together to improve the caliber of financial reporting. These results imply that raising the caliber of local government financial reports is facilitated by advancements in financial supervision and information technology

The Influence Of Budget Planning On Performance Regional Financial and Asset Agency (Empirical Study In Majalengka District) Nurachman, Maman; Sopiah, Ida
Journal of Business, Accounting and Finance Vol. 6 No. 1 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33481/jobaf.v6i1.1362

The government has performance demands that lead to the interests of society by realizing the government's vision and mission. In implementing the performance programe the government requires a budget in implementing work programs. Budget planning is a budget setting plan for a certain period to carry out a work program. This study aims to determine the effect of budget planning on the performance of financial institutions and regional assets in Majalengka Regency., Analysis of the Coefficient of Determination and Hypothesis Testing. Based on the data collected and testing the results, it shows that Budget Planning has a positive and significant effect on the Performance of Financial Institutions and Regional Assets in Majalengka Regency, as evidenced by the t_count value for Budget Planning is 4,720 and t_table with a = 5% is known to be 2,026, thus t_count is greater than t_table and a significance value of 0.000 <0.05. Based on the results of the determination test, budget planning has an influence on the performance of Financial Institutions and Regional Assets with an effect of 37% and the remaining 63% is influenced by other factors not included in this study. So it can be concluded that budget planning has a strong influence on the performance of the Financial Agency and Regional Assets of Majalengka Regency

The Effect of Transparency and Accountability on The Quality Of Village Financial Reports (Empirical Study in Paseh District, Sumedang Regency) Oktapiani, Dila; Yuniawati, Ayi Srie; Nurachman, Maman
Journal of Business, Accounting and Finance Vol. 6 No. 2 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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This study aims to determine the Influence of Transparency and Accountability on the Quality of Village Financial Reports in Paseh District, Sumedang Regency. The case study in this study is the village apparatus tasked with managing village financial reports. The method in this study uses a quantitative research method with a survey method. Data collection was carried out using cluster random sampling techniques by distributing questionnaires to 72 respondents as samples. The data analysis techniques used in this study are test hypothesis tests (partially), f-tests (simultaneously) using the IBM SPSS Version 25 program. The results of this study: (1) Transparency has a positive and significant effect on the Quality of Village Financial Reports, with a regression coefficient of 0.323, a Determination Coefficient value of 0.351 or 35.1%, t-count value> t-table (2.487> 1.66724) with a significant value of 0.015 <0.05. (2) Accountability has a positive and significant effect on the Quality of Village Financial Reports, with a regression coefficient of 0.472, a Determination Coefficient value of 0.427 or 42.7%, a calculated t-value>t-table (4.018>1.66724) with a significant value of 0.000<0.05. (3) Transparency and Accountability have a positive and significant effect

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