Nurkurnia, Nurkurnia
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THE INFLUENCE OF GOVERNMENT ACCOUNTING STANDARDS IN QUALITY FINANCIAL MANAGEMENT AT REGIONAL GOVERNMENT OF BONE DISTRICT (CASE STUDY OF REGIONAL REVENUE AGENCY) Kasifah, Nur; Muhammad Idrus, Idrus; Nurkurnia, Nurkurnia
Forecasting : Jurnal Ilmiah Ilmu Manajemen Vol. 5 No. 2 (2023): FORECASTING Jurnal Ilmiah Manajemen
Publisher : LPPM Universitas Muhammadiyah Mamuju

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Research Objectives: To determine and analyze the application of government accounting standards (SAP) which influences the quality of government financial reports at the Bone Regency Regional Revenue Agency, to determine the accounting basis used by the Government Accounting Standards (SAP) for the Bone Regency Regional Revenue Agency. This research uses quantitative methods to measure the quality of government financial reports at the Bone Regency Regional Revenue Agency. Research results 1) Government accounting standards have a significant effect on the quality of financial reports in a positive direction at the Bone Regency Regional Revenue Agency. 2) The better implementation of government accounting standards will be accompanied by the quality of financial reports. In other words, government accounting standards will help improve the quality of financial reports at the Bone Regency Regional Revenue Agency. 3) The results of this research prove that if the score of government accounting standards increases by 1 (one) unit, there will be an increase in the quality of financial reports
PENGARUH UTANG DAN PINJAMAN YANG DIBERIKAN (PYD) TERHADAP LABA BERSIH PADA PT PEGADAIAN DI KABUPATEN BONE Muharrati, Ika; Idrus, Muhammad; Nurkurnia, Nurkurnia
Forecasting : Jurnal Ilmiah Ilmu Manajemen Vol. 6 No. 1 (2024): FORECASTING Jurnal Ilmiah Manajemen
Publisher : LPPM Universitas Muhammadiyah Mamuju

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Research Objectives To determine the magnitude of the influence of debt on net profit at PT Pegadaian Bone Regency in 2023, To determine the magnitude of the influence of loans granted (PYD) on net profit at PT Pegadaian Bone Regency in 2023, To determine the magnitude of the influence of debt and loans granted (PYD) on net profit at PT Pegadaian Bone Regency in 2023. This research uses explanatory research which is explanatory in nature and aims to test a theory or hypothesis in order to strengthen or even reject existing theories or research hypotheses, as well as test the relationship or the relationship between variables, two or more variables. Research results 1) Debt does not have a significant influence on net profit at PT Pegadaian Bone. 2) Loans provided (PYD) have a significant influence on net profit at PT Pegadaian Bone. 3) Debt and loans granted (PYD) simultaneously have a significant influence on net profit at PT Pegadaian Bone.