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ANALYSIS OF FACTORS AFFECTING THE SUCCESS IN APPLYING ACCRUAL-BASES GOVERNMENT ACCOUNTING STANDARD WITH REGIONAL MANAGEMENT INFORMATION SYSTEM AS A MODERATING VARIABLE IN MEDAN MUNICIPAL GOVERNMENT Surbakti, Agustina
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 2 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of the research was to find out 1) the influence of Human Resources, Organizational Commitment, Communication, and Accrual-Based Manual on the Success in Applying Accrual-Based SAP (Government Accounting Standard) in Medan Municipal Government and 2) Regional Management Information System in moderating the correlation of Human Resources, Organizational Commitment, Communication, and Accrual-Based Manual with the Success in Applying Accrual-Based SAP in Medan Municipal Government. The research used causality method. The population was 57 SKPD (Regional Work Units) of Medan Municipal Government, and all of them were used as the samples (census sampling). Primary data were gathered by using survey method and distributing questionnaires to the respondents of each SKPD of Medan Municipal Government and analyzed by using Bayes method and interaction approach for moderating variable. The result of the research showed that 1) Human Resources, Organizational Commitment, Communication, and Accrual-Based Manual had positive and significant influence on the Success in Applying Accrual-Based SAP in Medan Municipal Government, and 2) Regional Management Information System could moderate the correlation of Organizational Commitment and Accrual-Based Manual, but it could not moderate the correlation of Human Resources and Communication with Applying Accrual-Based SAP in Medan Municipal Government.
THE EFFECT OF IMPLEMENTATION OF PERFORMANCE BUDGET AND INTERNAL CONTROL ON PERFORMANCE ACCOUNTABILITY WITH INFORMATION SYSTEM AS A MODERATING VARIABLE IN VERTICAL HOSPITAL Brahmana, Herika Debora
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this study was to analyze the effect of performance budget implementation, internal control on the performance accountability of government agencies and information systems as moderating variables in the Vertical Hospital of the Directorate General of Health Services. The type of research used is causal research with a quantitative approach. The population in this study were all Vertical Hospitals of the Ministry of Health of Indonesia as many as 33 hospitals and Inspectorate General of the Ministry of Health. The research method uses census method, that is, all populations in this study are used as research samples. Data analysis method uses multiple linear regression l mode and interaction test for moderating variables. The results of this study indicate that simultaneously performance budget implementation and internal control have a significant effect on the performance accountability of agencies of the Vertical Hospital of the Directorate General of Health Services. Partially only performance budget implementation has a significant positive effect on the performance accountability of government agencies, while internal control variables do not affect the performance accountability of government agencies. Information systems as moderating variables cannot strengthen the relationship between performance budget implementation and internal control with the performance accountability of government agencies Vertical Hospital Directorate General of Health Services.
ANALYSIS OF THE EFFECT OF COMPETENCE OF HUMAN RESOURCES, APPLICATION OF GOVERNMENT ACCOUNTING STANDARDS, REGIONAL ACCOUNTING SYSTEMS AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE QUALITY OF CITY GOVERNMENT FINANCIAL STATEMENTS BINJAI WITH CONTROL SYST barus, syarifuddin
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to analyze the influence of competencies in human resources, the application of government accounting standards, regional financial accounting systems and the use of information technology on the quality of Binjai City Government financial reports with the government's internal control system as a moderating variable. This type of research is associative research that is causal. The population and sample in this study were the Heads of Regional Work Units (SKPD), SKPD Financial Administration Officers and Expenditure of SKPD Expenditures totaling 99 (ninety nine) people at 33 (thirty three) SKPDs in Binjai City. Hypothesis testing uses multiple linear regression with a coefficient of determination, F test and t test. The results of this study indicate that simultaneously the competency variables of human resources, the application of government accounting standards, regional financial accounting systems and utilization of information technology have a significant positive effect on the quality of Binjai City Government financial reports, while partially the competency variables of human resources and utilization of information technology are influential a significant positive effect on the quality of the financial statements of the Binjai City Government and the variable implementation of government accounting standards and the regional financial accounting system does not affect the quality of the financial statements of the Binjai City Government.While the government's internal control system is not able to moderate the relationship between the competence of human resources, the application of government accounting standards, regional financial accounting systems and the use of information technology with the quality of the financial statements of the Binjai City Government.
THE INFLUENCE OF HUMAN RESOURCE COMPETENCE, UTILIZATION OF INFORMATION TECHNOLOGY, IMPLEMENTATION OF ACCRUAL-BASE GOVERNMENT ACCOUNTING STANDARD, AND THE IMPLEMENTATION OF GOVERNMENT INTERNAL CONTROL SYSTEM ON THE QUALITY OF GOVERNMENT FINANCIAL STATEMENT lubis, mahmuda
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 3 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

THE INFLUENCE OF HUMAN RESOURCE COMPETENCE, INFORMATION TECHNOLOGY USE AND DATA RECONCILIATION ON QUALITY OF FINANCIAL STATEMENTS OF WORK UNITS IN THE MINISTRY OF RELIOGIOUS AFFAIRS PARTNER OF STATE TREASURY SERVICE OFFICE IN TEBING TINGGI rahmayani, siti
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 3 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of the research was to analyze simultaneously and partially the influence human resource competency, information technology use and data reconciliation on quality of the financial statementsof the work units in the Ministry of Religious Affairs, a partner of SKPPN (State Treasury Service Office) in Tebing Tinggi. The population was 74 administrators of the financial statements concisting of PPK and computer data recorder in the work units in the Ministry of Religious Affairs, a partner of KPPN in Tebing Tinggi. The samples were taken by employing census method. The research used primary data collected through questionnaires. It distributed 74 questionnaires and 72 questionnaires were returned. Multiple Regression analysis was applied as the data analysis method. The data were processed by using SPSS (Statistical Package For Social Science) version 23. The results of the research demonstrated that simultaneously, human resources competency, information tecnology use, and data reconciliation influenced significantly the quality of financial statements of the work units work units in the Ministry of Religious Affairs a partner of KPPN Tebing Tinggi. Partially, human resource competency, information technology use and data reconciliation had a positive and significant influence on quality of the financial statements of work units in the Ministry of Religious Affairs, partner of KPPN Tebing Tinggi
INFLUENCE OF MOTIVATION, TRAINING, SKILL AND UTILIZATION OF TECHNOLOGY ON THE IMPLEMENTATION OF INFORMATION MANAGEMENT SYSTEM REGIONS ON EMPLOYEES’ PERFORMANCE WITH THE SUPERIORS’ SUPPORT AS A MODERATING VARIABLE (Empirical Study at the Regional Financi Hidayati, Erni
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 1 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of the research was to analyze the influence of motivation, training, skill, and the use of technology in implementing regional management information system on employees’ performance at BPKAD (Regional Financial and Assets Management Agency) of Langkat Government Regency with superiors’ support as moderating variable. The research used causal comparative method. The population was 71 BPKAD employees as the respondents. The research method was census method. The hypothesis was tested by using multiple linear regression analysis. The result of the research showed that motivation, training, skill, and the utilization of technology simultaneously had the influence in implementing regional management information system on the employees’ performance at the BPKAD of Langkat Government Regency. Partially, motivation, skill, and the utilization of technology had positive and significant influence in implementing regional management information system on the employees’ performance at the BPKAD of Langkat Government Regency, but training did not influence the employees’ performance at the BPKAD of Langkat Government Regency, Superiors’ support as moderating variable could moderate the correlation of motivation, training, skill, and the utilization of technology in implementing regional management information system with the employees’ performance at the BPKAD of Langkat Government Regency.
ANALYSIS OF THE EFFECT OF PARTICIPATIVE BUDGET ON BUDGET GAP IN APBD ASAHAN DISTRICT WITH ASIMETRY INFORMATION, ORGANIZATIONAL COMMITMENT, ORGANIZATIONAL CULTURE, AND INDIVIDUAL CAPACITY AS MODERATION VARIABLES satria, supkhi ridho
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 3 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this study was to analyze and determine the effect of participative bugeting to budgetary slack with moderation variables, information asymmetry, organizational commitment, organizational culture and individual capacity through research of causality type. The population in this study are Civil Servants (PNS) who work in the Government of Asahan District who have middle and lower positions (Echelon III and IV). The sample of respondents was chosen with non probability sampling and determination of amount of samples with Slovin formula obtained 230 respondents. Data were collected by survey method through questionnaire and analyzed by t test and interaction test (moderation regression analysis). The results showed that participative bugeting had a significant and positive effect on the budgetary slack. Information asymmetry and organizational culture strengthen, while organizational commitment weakens the relationship between participative bugeting and budgetary slack. Individual capacity is unable to moderate the relationship between participative bugeting and budgetary slack.
ANALYSIS OF THE INFLUENCE OF THE QUALITY OF HUMAN RESOURCES, PLANNING, AND BUDGET IMPLEMENTATION ON BUDGET ABSORPTION AT THE SKPD OF THE NORTH SUMATERA PROVINCIAL ADMINISTRATION WITH THE USE OF INFORMATION TECHNOLOGY AS MODERATING VARIABLE Bertina Karokaro, Novie Bertina Purba
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 1 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of this study was to analyze the influence of the human resources quality, planning and budget implementation with the using of information technology as the moderating variabel to budget absorption at North Sumatera Province Governmen . The study used causal research method. The population was 39 SKPDs (Regional Work Unit) that consisted of PPK-SKPD (Financial Management Officicer of SKPD) and Programming Officer of North Sumatera Province Government. Regarding to PP 18/ 2016 there are 3 new SKPDs which haven’t budget absortion yet so that the samples in this research was 36 SKPDs. This research use primary data and secondary data. Data analizyng method is tested by using multiple regression analysis and residual test. The result of the study showed that the human resources quality, planning and budget implementation had significant influence on the budget absorption simultaneously. Partially, planning and budget implementation had significant influence to the budget absorption. The using of information technology as moderating variable could moderate the correlation of the human resources quality, planning and budget implementation had significant influence on the budget absorption of the North Sumatera Province Government.
THE INFLUENCE OF BUDGET PARTICIPATION , BUDGET PRESSURE , AND ASYMMETRICAL INFORMATION ON BUDGET ASYMMETRY AT PT. PP. LONDON SUMATRA INDONESIA,Tbk. Kristiawan, Ganda
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 2 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of the research was to examine the influence of Budget Participation, Budget Pressure, and asymmetrical information on Budget Asymmetry. The population was 72 business units at PT. PP. London Sumatra. The research subjects were 167 respondents, consisted on Managers, Heads of Administration Department, and Deputy Heads of PT. PP.  London Sumatra Indonesia, Tbk. The data were analyzed by using multiple linear regression analysis with an SPSS (Statistical Package for Social Science) version 22.0 software program. The result of the research showed that Budget Participation and Budget Pressure had positive and significant influence on budget asymmetry, while asymmetrical information had negative and significant influence. Simultaneously, the three variables had significant influence on budget asymmetry.
EFFECT OF PLANNING, IMPLEMENTATION, SUPERVISION AND CONTROLLING, BUREAUTRATION STRUKTURE AND SYSTEMS INFORMATION ON MANAGEMENTOF GOODS REGIONSWITH COMMUNICATION AS A MODERATINGVARIABLE IN DISTRICT GOVERMENT Oktavia, Suriana
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of the research was to analyze the influence of planning, implementation, supervision and control, bureaucratic structure, and information system on the management of regional government’s property with communication as moderating variable in the SerdangBedagai District Administration. The research used causal method, using primary data with questionnaires. The population was 141 respondents, and all of them were used as the samples. The data were analyzed by using multiple linear regression analysis and residual test for testing moderating variable. The result of the research showed that showed that, simultaneously, planning, implementation, supervision and control, bureaucratic structure, and information system had significant influence on the management of regional government’s property. Partially, implementation, bureaucracy structure, and information system had positive and significant influence on the management of regional government’s property. Meanwhile, planning, supervision, and control had positive and insignificant influence on the management of regional government’s property. The variable of communication could not moderate the correlation of planning, implementation, supervision and control, bureaucratic structure, and information system with the management of regional government’s property.

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