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PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENERAPAN SISTEM FINANCIAL MANAGEMENT INFORMATION SYSTEM DI LINGKUNGAN KABUPATEN CIANJUR Amalia, Nurulita Fauzzi; Nurdiani, Dini
Jurnal Akuntansi Vol 3, No 2 (2024): Maret
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/ajaki.v3i2.4660

Abstract

Setiap Dinas di Kabupaten Cianjur menggunakan aplikasi FMIS untuk mengelola pelaporan keuangan. Penggunaan Aplikasi Financial Management Information System (FMIS) masih memiliki beberapa kendala yang dihadapi yaitu, aplikasi FMIS masih baru dan membutuhkan Sumber Daya Manusia yang berkompeten dan membutuhkan waktu yang lama dalam memahami pemakaian Aplikasi FMIS. Penelitian ini bertujuan untuk menjelaskan keterpengaruhan antara SDM dan Pengendalian Internal terhadap efektivitas penerapan FMIS baik secara parsial maupun simultan.  Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan metode deskriptif dan asosiatif. Populasi dan sampling dalam penelitian ini adalah seluruh kepala bagian keuangan di 25 OPD Kabupaten Cianjur sebanyak 25 orang yang menggunakan aplikasi FMIS.teknik pengambilan sampel pada penelitian ini menggunakan total sampling. Teknik analisa data menggunakan analisis regresi linier berganda. Berdasarkan hasil uji hipotesis menggunakan pengujian parsial ( uji t) untuk variabel kualitas SDM diperoleh nilai t hitung lebih  besar dari pada t tabel (2.441 > 2.073) dengan nilai signifikan (0,023 < 0,05) sedangkan variabel pengendalian internal diperoleh nilai t hitung lebih besar dari pada t tabel ( 3.315 > 2.073) dengan nilai signifikan ( 0,003 < 0,05)  dan hasil uji simultan (uji F) signifikansinya adalah 0,001 < 0,05,artinya terdapat pengaruh antara kualitas SDM dan pengendalian intenal terhadap efektivitas penerapan sistem FMIS.. hasil uji koefisien determinasi (R2) menunjukkan nilai 92,3% sisanya  7,7% dipengaruhi variabel lain, yang tidak diteliti dalam penelitian ini. Every Department in Cianjur Regency uses the FMIS application to manage financial reporting. The use of the Financial Management Information System (FMIS) application still has several obstacles faced, namely, the FMIS application is still new and requires competent human resources and requires a long time to understand the use of the FMIS application. This research aims to explain the influence between HR and Internal Control on the effectiveness of implementing FMI) both partially and simultaneously. This research uses a quantitative approach using descriptive and associative methods. The population and sampling in this study were all heads of finance in 25 OPDs in Cianjur Regency, 25 people who used the FMIS application. The sampling technique in this study used total sampling. The data analysis technique uses multiple linear regression analysis. Based on the results of hypothesis testing using partial testing (t test) for the human resource quality variable, the calculated t value was greater than the t table (2,441 > 2,073) with a significant value (0.023 < 0.05) while the internal control variable obtained a greater t value. from the t table (3,315 > 2,073) with a significant value (0.003 < 0.05) and the results of the simultaneous test (F test) the significance is 0.001 < 0.05, meaning that there is an influence between the quality of human resources and internal control on the effectiveness of implementing the FMIS system.. The results of the coefficient of determination test (R2) show a value of 92.3%, the remaining 7.7% is influenced by other variables, which were not examined in this study.
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENERAPAN SISTEM FINANCIAL MANAGEMENT INFORMATION SYSTEM DI LINGKUNGAN KABUPATEN CIANJUR Yanuar, Putri Halimatusa’diyah
Jurnal Akuntansi Vol 3, No 2 (2024): Maret
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/ajaki.v3i2.4750

Abstract

Tujuan penelitian ini untuk mengetahui seberapa besar pengaruh sistem pengendalian internal dan kualitas sumber daya manusia terhadap akuntabilitas pengelolaan dana desa di Kecamatan Bojongpicung Kabupaten Cianjur. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan asosiatif. Populasinya adalah adalah Aparatur Pemerintah Desa dari 11 Desa pada Kecamatan Bojongpicung Kabupaten Cianjur. Pengambilan sampel menggunakan sampling jenuh dengan jumlah sebanyak 44 Aparatur Desa. Adapun data yang digunakan adalah data primer yang diperoleh dari hasil penyebaran angket/kuesioner. Hasil penelitian ini menyimpulkan bahwa variabel sistem pengendalian internal dan kualitas sumber daya manusia secara simultan berpengaruh signifikan terhadap akuntabilitas pengelolaan dana desa The aim of this research is to find out how much influence the internal control system and the quality of human resources have on the accountability of village fund management in Bojongpicung District, Cianjur Regency. This research uses a quantitative approach with descriptive and associative methods. The population is Village Government Apparatus from 11 Villages in Bojongpicung District, Cianjur Regency. Sampling used saturated sampling with a total of 44 Village Apparatus. The data used is primary data obtained from the results of distributing questionnaires. The results of this research conclude that the variables of the internal control system and the quality of human resources simultaneously have a significant effect on the accountability of village fund management.
The Influence of Information Asymmetry, Agency Cost and Institutional Ownership on Income Smoothing Km Yurika Ernawati; I Wayan Suartana
E-Jurnal Akuntansi Vol 24 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v24.i01.p17

Abstract

Income smoothing merupakan salah satu pola dari manajemen laba. Teknik ini dilakukan oleh perusahaan yang cenderung memilih untuk meratakan laba dengan melaporkan trend pertumbuhan laba yang stabil dibandingkan perubahan laba yang drastis. Tujuan penelitian ini adalah untuk memeroleh bukti empiris pengaruh asimetri informasi, agency cost, dan kepemilikan institusional pada income smoothing. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2016. Sampel dalam penelitian ini ditentukan dengan metode non-probability sampling dengan teknik purposive sampling. Jumlah sampel dalam penelitian ini adalah 138 laporan keuangan perusahaan perbankan yang terdiri dari 23 perusahaan perbankan yang terdaftar di BEI selama periode 2011-2016. Teknik analisis yang digunakan dalam penelitian ini adalah regresi logistik. Berdasarkan hasil analisis, dapat disimpulkan bahwa asimetri informasi tidak berpengaruh signifikan pada income smoothing, agency cost tidak memiliki pengaruh signifikan pada income smoothing, dan kepemilikan institusional memiliki pengaruh negatif pada income smoothing. Kata Kunci: asimetri informasi, agency cost, kepemilikan institusional, dan income smoothing.
Value Relevance of Accounting Information and Earning Management Before and After The Implementation of International Financial Reporting Standard Ni Putu Erviani Astari; I Made Sukartha
E-Jurnal Akuntansi Vol 21 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v21.i02.p16

Abstract

Manfaat yang diperoleh dari penerapan International Financial Reporting Standard (IFRS) sebagai suatu standar yang berlaku umum adalah peningkatan relevansi nilai informasi akuntansi dan penurunan manajemen laba. Penelitian ini bertujuan untuk melihat perbedaan relevansi nilai informasi akuntansi dan manajemen laba sebelum dan sesudah penerapan IFRS perusahaan-perusahaan yang terdaftar di BEI. Dalam penelitian ini, alat ukur yang digunakan adalah relevansi nilai laba dan relevansi nilai buku untuk mengukur relevansi nilai informasi akuntansi, Large Negative Net Income (LNAG) untuk mengukur ketepatan waktu pengakuan rugi, dan akrual deskrisioner untuk mengukur manajemen laba. Penelitian ini merupakan penelitian komparatif dengan Populasi penelitian adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2008-2015 dan sampel 170 perusahaan diambil dengan metode purposive sampling. Analisis data dilakukan dengan analisis regresi berganda untuk relevansi nilai informasi akuntansi, regresi sederhana untuk mengukur relevansi nilai laba dan relevansi nilai buku, regresi logistik untuk ketepatan waktu pengakuan rugi, dan wilcoxon test untuk manajemen laba. Hasil penelitian ini menunjukkan bahwa tidak terdapat peningkatan relevansi nilai informasi akuntansi, tidak terdapat perbedaan ketepatan waktu pengakuan rugi, dan terdapat penurunan manajemen laba setelah penerapan IFRS perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia. Berdasarkan hasil penelitian ini, maka disarankan kepada peneliti selanjutnya untuk menambah variabel penelitian, menambah jumlah tahun observasi, dan menjelaskan hasil penelitian berdasarkan jenis industri. Kata Kunci: IFRS, laporan keuangan, laba akuntansi
The influence of the utilization, use, trust, and ability of information system user technique Accounting for employee performance On the people's credit banks in Badung regency Ni Kadek Indah Selvia Dewi; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 25 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v25.i01.p28

Abstract

Companies need an accounting information system that is useful for long-term life of the company where the technology can improve employee performance. The purpose of this study is to determine the effect of interest in the use, use, trust, and ability of user information systems accounting techniques on employee performance. The population in this study are employees who use the accounting information system contained in Rural Banks in Badung regency. Where is the BPR in Badung regency numbered 52 BPR. The sample used in this study is as many as 100 respondents The number of samples obtained by using slovin formula. Data analysis used in this research is multiple regression analysis. This study found that interest in utilization, use, trust, and technical ability of user accounting information system have a positive effect on employee performance. This shows the four variables are able to improve employee performance. Keywords: interest in utilization, usage, trust, user technique capability, employee performance.
Developing a Framework of Improved Decision Usefulness in Financial Information Ibnu Qizam
E-Jurnal Akuntansi Vol 31 No 5 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i05.p12

Abstract

It is indispensable to improve decision usefulness for decision-making process for business. This study attempts to seek a framework of expanding a concept of decision usefulness (DU) through a regulatory-process check and a review of financial information literature and the extent to which future research opportunities could emerge from this DU concept for the improved decision usefulness (IDU). The regulatory process and research trends on financial information show that financial-information decision has evolved from reliability-driven to relevance-driven financial-information theories and moves forward to international accounting standardization issues. To this end, the development of ‘synthesis’ theories and approaches in financial information offers many future empirical-study chances for improved decision usefulness. Keywords: Decision Usefulness; Financial Information; Reliability-Driven Financial Information; Relevance-Driven Financial Information; International Accounting Standardization.
PENGARUH KEJELASAN SASARAN ANGGARAN, KARAKTER PERSONAL, DAN INFORMATION ASYMMETRY PADA SENJANGAN ANGGARAN Gusti Ayu Made Cika Putri; I.G.A.M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 14 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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

Abstract

The purpose of this study was to determine the effect of budget goal clarity, personal character, and information asymmetry on budgetary slack in the regional work units Gianyar regency. The research was conducted on 30 SKPD located in Gianyar comprised of 15 offices, 8 agencies and 7 district offices. The samples used were 90 employees by using purposive sampling method. Data was collected using a survey method. Data analysis technique used is multiple linear regression. Based on the analysis found that the budget goal clarity and personal character negatively affect budgetary slack, while the information asymmetry has positive influence on budgetary slack.
Enhancing Accounting Students' Competencies through Digital Accounting Information System Design Fahmi Sahlan; Nuzul Ibnu Hajar; Sriayu Pracita
E-Jurnal Akuntansi Vol 34 No 12 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i12.p16

Abstract

This study aims to develop a learning model that integrates the ADDIE approach with project-based learning to enhance students' analytical skills and deepen their understanding of accounting concepts. The model focuses on the design of accounting information systems using Excel Visual Basic for Applications (VBA), providing a practical, technology-driven framework for accounting education. The research adopts a Research & Development (R&D) methodology grounded in the ADDIE development model. This model encompasses five key stages: conducting a needs analysis, designing the learning framework, developing materials and learning scenarios alongside Excel VBA applications, implementing the model, and evaluating its effectiveness in achieving learning outcomes. The findings reveal that the project-based learning model for accounting information system design using Microsoft Excel VBA is both valid and effective. It significantly enhances students' understanding and skills in the Accounting Study Program at STIE Enam Enam Kendari. Validation results confirm the high quality of the developed learning model and its potential for effective implementation in accounting education, offering valuable insights for improving teaching and learning processes in similar academic settings.
Effect of Effectiveness of Accounting Information System on Individual Performance with Personal Technique Capability as Moderate I Made Putra Adi Gunawan; Agus Indra Tenaya
E-Jurnal Akuntansi Vol 20 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v20.i02.p27

Abstract

Accounting Information System is a system designed with the aim to assist data processing and information in the field of economic or corporate finance. This is because the company desperately needs information to be able to take a decision, so there needs to be a system that can provide the necessary information accurately, relevant and timely. In addition to the availability of a good system, system users are also required to have adequate capabilities, so as to utilize the system to its full potential. Therefore, this study aims to examine the effect of effectiveness of accounting information systems on individual performance and to determine the ability of personal techniques in moderating the influence of effectiveness of accounting information systems on the individual performance of Lembaga Perkreditan Desa in Denpasar. The study was conducted on 35 LPD in Denpasar, with a population of 420 employees. Sample selection method using purposive sampling method is the determination of based on the suitability of certain characteristics so that the sample obtained as many as 105 respondents. Data collection method used is questionnaire method, then data analysis technique used is moderating regression analysis (MRA) technique. Based on the results concluded that the effectiveness of accounting information system has a positive effect on individual performance and the ability of personal technique on accounting information system able to moderate influence effectiveness of accounting information system to individual performance at Lembaga Perkreditan Desa in Denpasar. Keywords: Personal technical ability, effectiveness of accounting information system, individual performance
Audit Quality dan Value Relevance of Accounting Information Yan Christianto Setiawan; Santho Vlennery Mettan
E-Jurnal Akuntansi Vol 33 No 12 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i12.p01

Abstract

Users of financial reports need relevant information as a basis for making decisions. The existence of an auditor helps investors in assessing the quality of accounting information. The research aims to examine the quality of audit reports as proxied by the size of the public accounting firm and audit opinions on the value relevance of accounting information. The research population is all sectors of business entities registered on the IDX in the 2018-2021 period. A total of 1,480 observations were used as samples in the research. Researchers use a fixed effect model in a panel data structure to test hypotheses. The research results show that auditor size increases the relevance of earnings value, but reduces the relevance of book value. Meanwhile, the audit opinion was found not to affect the relevance of accounting information. The research findings are interesting because audit opinions provided by Big 4 auditors increase the relevance of book value. This research is expected to help investors consider audit quality as an integral part of fundamental analysis, as well as contribute to the development of the topic of value relevance of accounting information and audit quality. Keywords: Audit, Financial Statement, Value Relevance

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