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The Impact of Good Governance, Employee Competence, and Accounting Information Systems on Financial Report Quality in The Bandung City Government Nemnay, Edo William; Novatiani, R. Ait
Jurnal Akuntansi Vol. 18 No. 1 (2026): Vol. 18 No. 1 (2026)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v18i1.14888

Abstract

Purpose – This study was conducted to empirically investigate the extent to which the implementation of good governance, human resource capabilities, and the functionality of accounting information systems affect the quality of financial reports within the Bandung City Government. Design/Methodology/Approach – This research applies a quantitative approach with a population coverage of 31 Regional Work Units (SKPD) within the Bandung City Government. The sample was determined using a non-probability sampling technique with a purposive sampling method, based on specific criteria: (1) employees in the finance and accounting functions who are authorized to make budget decisions and prepare regional financial reports, and (2) have a minimum of two years of service in the field. Based on these criteria, a sample of 39 employees was obtained who have relevant tasks and direct authority in the financial reporting process at the related work unit. Findings – The research findings confirm that all independent variables have a significant influence on the dependent variable. The integration of sound governance principles, employee professionalism, and accounting information system infrastructure support has proven to be crucial in producing accurate and transparent financial reporting for government agencies. Research limitations/Implications – Despite the limited sample size and short observation period, the results of this study provide strategic implications for the Bandung City Government to integrate accountability principles more comprehensively. The quality of the resulting financial reports has a direct impact on increasing public trust, improving bureaucratic operational efficiency, and strengthening sustainable regional governance. Keywords: Accounting Information Systems, Employee Competence, Good   Governance, Quality of Financial Reports
Factors Affecting the Preparation of Government Financial Statements: Application of Government Accounting Standards, Utilization of Information Technology, and Internal Control System (Literature Review of State Financial Management) Kuntadi, Cris; Cipto Juwanto; Muhammad Irvan Zakaria
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 2 (2023): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i2.1851

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and penomena of relationships or influences between variables. This article aims to review the factors affecting the preparation of government financial statements, namely: the application of government accounting standards, the use of information technology and internal control systems, a literature study of State Financial Management. The purpose of writing this article is to build a hypothesis of influence between variables to be used in future research. The results of this literature review article are: 1) The application of Government Accounting Standards affects the Preparation of Government Financial Statements, 2) The use of Information Technology affects the Preparation of Government Financial Statements, 3) The Internal Control System affects the Preparation of Government Financial Statements.
Analysis of Accounting Knowledge, Perception, and Business Scale on the Use of Accounting Information Among MSMEs (UMKM) Actors in Cirebon City As'Ad, Akmal; Najmi, Muhamad; Saputra, Rizal; Mulyatno, Roni
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4907

Abstract

This study analyzes the effect of accounting knowledge, perceptions, and business scale on the use of accounting information in MSMEs in Cirebon City. Using quantitative methods with multiple linear regression, data were collected from 97 MSME respondents with annual revenue of at least Rp 50 million. Data collection was conducted during February-March. The results showed that accounting knowledge has a significant effect on the use of accounting information, while perception and business scale do not have a significant effect individually. However, the overall model is valid, indicating that all variables collectively have an impact on the use of accounting data. The findings support the importance of improving accounting literacy among MSMEs to improve financial decision-making.
The Impact of Internal Control, Human Resource Competence, and Information System Implementation on Financial Management Effectiveness in Hospitals Kurniasih, Cucu; Rachmawati, Rima
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5082

Abstract

This study aims to analyze the influence of internal control systems, human resource competence, and information technology implementation on the effectiveness of financial management at Bandung District Public Hospitals (RSUD). A quantitative method was applied using a survey approach with questionnaires distributed to 64 respondents, including finance staff, data entry personnel, and system operators. Data processing using multiple linear regression method with the help of SPSS software. The results of the study indicate that the internal control system and HR competency have a significant positive impact on the effectiveness of financial management. In contrast, the implementation of information technology through the Hospital Management Information System (SIMRS) does not show a significant impact. These findings suggest that effective financial management is more strongly influenced by internal control quality and individual capability rather than by the mere presence of information systems. The adjusted R square value of 0.829 indicates that the three independent variables explain 82.9% of the variation in financial management effectiveness. This research highlights the importance of strengthening human resource competence and implementing effective internal control systems in hospital financial management. Furthermore, optimizing the use of information technology is necessary to enhance its contribution to financial performance.
The Effect of Financial Report Readability, Accounting Policy Consistency, Performance Reporting Pressure, And Information Asymmetry on the Earnings Quality of Public Companies Yahya, Mohammad Rizky; Putri, Juan Anastasia; Affandi, Muhammad Rispan; Durya, Ngurah Pandji Mertua Agung; Iskandar, Merissa Fermica Iskandar
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.768

Abstract

This study examines the effect of financial report readability, accounting policy consistency, performance reporting pressure, and information asymmetry on the earnings quality of public companies. Earnings quality is a crucial indicator for investors and stakeholders because it reflects the extent to which reported earnings represent a firm’s true economic performance. Readable financial reports enhance transparency and reduce misunderstanding among users of financial statements. Accounting policy consistency ensures comparability and reliability of financial information across periods. Performance reporting pressure may encourage managerial opportunistic behavior, potentially reducing earnings quality. Meanwhile, information asymmetry arises when managers possess superior information compared to external stakeholders, which may increase earnings management practices. This study employs a quantitative research approach using secondary data obtained from publicly listed companies. The sample consists of 100 firm-year observations selected through purposive sampling. Data analysis was conducted using the Statistical Package for the Social Sciences (SPSS). The analytical techniques include descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and hypothesis testing. The results indicate that financial report readability and accounting policy consistency have a positive and significant effect on earnings quality. Conversely, performance reporting pressure and information asymmetry have a negative and significant effect on earnings quality. Simultaneously, all independent variables significantly influence earnings quality. These findings suggest that improving transparency and consistency in financial reporting while reducing excessive performance pressure and information asymmetry can enhance the quality of corporate earnings. This study contributes to financial accounting literature and provides practical implications for regulators, managers, and investors. 
The Role of Job Satisfaction Mediation and Employee Engagement on the Influence of Work-Life Balance on Employee Performance in Information Technology Companies Putra, Rizky Narendra; Rachmawati, Riani
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5132

Abstract

The swift growth of Information Technology (IT) enterprises across Jakarta's region creates a major obstacle: maintaining work-life balance for staff members while facing demanding productivity pressures and unpredictable work schedules, both factors contributing to elevated stress levels. This research sought to examine how work-life balance affects employee performance, with particular focus on investigating the mediating functions of job satisfaction and employee engagement within IT company workforces. Through a quantitative methodology, information was gathered from 195 full-time employees using digital questionnaires and examined with SmartPLS 4.0 software. The results demonstrate that proper work-life balance creates positive effects on employee performance, especially when mediated significantly by employee engagement. Conversely, job satisfaction failed to appear as a meaningful mediator within this connection. To summarize, for enhancing employee performance, IT enterprises must emphasize work-life balance strategies that proactively encourage employee engagement. This method has demonstrated superior effectiveness compared to concentrating exclusively on job satisfaction alone.
Trends in Financial Ratio Disclosure in Annual Reports: Content Analysis of Information Needs for Investor Lindah, Lindah; Kuswanto, Randy
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5146

Abstract

The aim of this article is to analyze the annual reports of companies included in the LQ45 index from 2022 to 2024, with a particular focus on the boards of directors and commissioners, and to compare these with financial ratios and management reports. One way for businesses to communicate their financial information to interested stakeholders is by publishing financial reports. However, these reports alone do not always provide a comprehensive picture of the company's overall financial performance. To obtain a clearer insight into a company’s financial performance, financial ratios are used as analytical tools in the evaluation of financial reports. This article's goals are to (1) identify the most widely used and interesting ratios among investors and (2) summarize the findings from the examination of the reports submitted by the boards of directors and commissioners. This study employs a frequency-based research approach and utilizes quantitative data. The findings of this article offer an overview of the analysis of board of directors and commissioners' reports, along with fifteen commonly reported financial ratios found in the annual reports of companies listed on the LQ45 index from 2022 to 2024. We have shown that investors can benefit from financial ratio information and management reports when making decisions.
Accountants’ Perception to Increase the Usefulness of Agriculture Financial Accounting Information in Indonesia Pirmansyah, Pirmansyah
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5304

Abstract

The purpose of this study is to research how description attitudes and roles of accountants, understanding of agricultural financial information services in Indonesia to be improved from an accountant's perspective and accounting arrangements which include recognition, measurement, and disclosure of agricultural activities in accordance with PSAK 69 about agricultural accounting.
The Impact of Government Accounting Standards Implementation, Internal Control Systems, and Accounting Information Systems Utilization on Financial Report Quality at the Investment and Integrated One-Stop Services Office of West Java Province Hadi, Norman; Windiarti, Sofia
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5463

Abstract

This research examines the impact of three elements - Government Accounting Standards (GAS), Internal Control Systems (ICS), and the utilization of Accounting Information Systems (AIS) on the accuracy of financial reporting at the Investment and Integrated One-Stop Services Office (DPMPTSP) in West Java Province. The researchers employed a quantitative methodology, selecting 30 participants from 194 total staff members through purposive sampling. The researchers analyzed the data using a technique known as Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The outcomes indicate that out of the three factors examined, only the use of Accounting Information Systems has a significant influence on the quality of financial reports (with statistical significance at p-value < 0.05). Government Accounting Standards implementation and Internal Control Systems did not show any significant impacts. The R² value of 0.906 in the research indicates that 90.6% of the variation in financial report quality is explained by these three variables working together. The results suggest that enhancing accounting information system usage is the primary driver for improving financial reporting quality within government organizations. The implementation of government accounting standards and internal control systems need to be reviewed and strengthened so that their contribution to the quality of financial reporting becomes more significant.
The Influence of Organizational Culture and Information Technology Capabilities on Organizational Performance Through Organizational Citizenship Behavior (Study at the East Java Provincial Forestry Service) Mu’minati, Ummul; Khuzaini, Khuzaini; Djawoto, Djawoto
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5511

Abstract

This study examines and analyzes the effect of cultural organization and information technology capability on organizational citizenship behavior and organizational performance at the Forestry Services of East Java province. It also examines and analyzes the effect of organizational culture and information technology capability on organizational performance, as measured by organizational citizenship behavior, at the Forestry Services of East Java province. The study applies quantitatively. Furthermore, the data analysis technique used descriptive statistics with Smart Partial Least Squares. The population consists of 208 managerial employees at the Forestry Services of East Java province. Moreover, the data collection technique used was saturated sampling. The sample consisted of 208 employees from Forestry Services in East Java province. The instrument in the data collection technique was a questionnaire. As a result, it shows that both organizational culture and information technology capability have a significant effect on the organizational citizenship behavior and organizational performance at the Forestry Services in East Java province. Likewise, organizational citizenship behavior has a significant effect on organizational performance at the Forestry Services in East Java province. Similarly, organizational culture and information technology capability have a significant effect on organizational performance through organizational citizenship behavior at the Forestry Services in East Java province, with a significant value less than 0.05%.

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