cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Suwandi
Contact Email
lpkdgeneration2022@gmail.com
Phone
+6283108502368
Journal Mail Official
suwandi@prin.or.id
Editorial Address
Jl. Majapahit No.605, Pedurungan Kidul, Kec. Pedurungan, Semarang, Provinsi Jawa Tengah
Location
Kab. demak,
Jawa tengah
INDONESIA
CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis
Published by Lembaga Pengembangan Kinerja Dosen
ISSN : 29623596     EISSN : 29624797     DOI : https://doi.org/10.55606/cemerlang.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis, berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. Jurnal ini terbit 1 tahun 4 kali (Februari, Mei, Agustus dan November)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 433 Documents
 40   41   42   43   44 
Implementasi Standar Akuntansi Pemerintahan Berbasis Akrual terhadap Kualitas Laporan Keuangan Daerah: Studi Kasus pada BPKAD Kabupaten Dompu Liyanti Liyanti; Samsudin Samsudin; Shoalihin Shoalihin
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 1 (2026): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i1.10270

Abstract

This study aims to analyze the implementation of Accrual-Based Government Accounting Standards (SAP) and its relationship with the quality of financial statements at the Regional Financial and Asset Management Agency (BPKAD) of Dompu Regency. A qualitative case study approach was employed to obtain an in-depth understanding of the implementation process, supporting factors, challenges, and its contribution to financial reporting quality. Data were collected through interviews, observations, and documentation and analyzed using the Miles and Huberman interactive model, which consists of data reduction, data display, and conclusion drawing. The results indicate that the implementation of accrual-based SAP has been carried out effectively, supported by the use of SIPD RI, compliance with applicable accounting standards, and strong organizational commitment. However, several challenges remain, particularly limited human resource competence in accrual accounting and technical issues related to the accounting system. These challenges are addressed through training, self-learning, and technical guidance to improve staff capabilities and system utilization. Overall, the implementation of accrual-based SAP contributes to improving the quality of financial statements, particularly in terms of relevance, reliability, comparability, and understandability. These findings highlight the importance of continuous capacity building and system improvement.
Analisis Penerapan Sistem Pengendalian Internal dalam Menunjang Kualitas Laporan Keuangan pada PT. Pegadaian Cabang Dompu Dea Putri Emiralda; Yeye Suhaety; Dian Urna Fasihat
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 1 (2026): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i1.10271

Abstract

This study aims to analyze the implementation of the internal control system in supporting the quality of financial statements at PT Pegadaian Dompu Branch. This study employed a descriptive qualitative approach. Data were collected through interviews, observations, and documentation, and were analyzed using the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework, which consists of five components: control environment, risk assessment, control activities, information and communication, and monitoring. The findings indicate that the internal control system at PT Pegadaian Dompu Branch has been implemented through the establishment of a conducive control environment, systematic risk identification and management, implementation of Standard Operating Procedures (SOPs), clear segregation of duties, transaction authorization and verification, effective communication, and continuous monitoring activities. The implementation of these five COSO components can supports the quality of financial statements by ensuring that financial recording and reporting processes are accurate, reliable, timely, and compliant with established procedures. Therefore, the implementation of the COSO-based internal control system can support the quality of financial statements at PT Pegadaian Dompu Branch.
Pengaruh Akuntabilitas Pengelolaan Keuangan Daerah, Pengelolaan Pendapatan Asli Daerah (PAD), dan Efektivitas Pengawasan DPRD terhadap Kualitas Laporan Keuangan Pemerintah Daerah : Studi Kasus pada DPRD Kabupaten Dompu Lerni Lerni; M. Ikhwan Mansyuri; Rizky Ramadhan
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 1 (2026): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i1.10287

Abstract

This study aims to analyze the effect of regional financial management accountability, Local Own-Source Revenue (PAD) management, and the effectiveness of DPRD supervision on the quality of regional government financial statements at the DPRD of Dompu Regency. This study employed a quantitative method with an associative approach. The population consisted of all 30 members of the DPRD of Dompu Regency, and all members were included as the research sample. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of IBM SPSS Statistics. The data analysis included validity tests, reliability tests, and classical assumption tests, while hypothesis testing was conducted using t-tests and F-tests. The results show that regional financial management accountability has a significant effect on the quality of regional government financial statements, with a t-statistic of 2.709 and a p-value of 0.011. Local Own-Source Revenue (PAD) management also has a significant effect on the quality of regional government financial statements, with a t-statistic of 2.705 and a p-value of 0.011. Furthermore, the effectiveness of DPRD supervision has a significant effect on the quality of regional government financial statements, with a t-statistic of 2.937 and a p-value of 0.007. Simultaneously, regional financial management accountability, PAD management, and the effectiveness of DPRD supervision have a significant effect on the quality of regional government financial statements, with a statistical value of 7.378 and a p-value of 0.001. These findings indicate that improving financial management accountability, optimizing PAD management, and strengthening the effectiveness of DPRD supervision can contribute to improving the quality of regional government financial statements.

Page 44 of 44 | Total Record : 433

 40   41   42   43   44 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 3 (2026): Agustus: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 2 (2026): MEI: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 1 (2026): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 5 No. 4 (2025): November: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 5 No. 1 (2025): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 4 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 3 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 2 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 1 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 4 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 3 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 2 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 1 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 2 No. 4 (2022): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 2 No. 3 (2022): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 2 No. 2 (2022): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 2 No. 1 (2022): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 1 No. 4 (2021): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 1 No. 3 (2021): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 1 No. 2 (2021): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 1 No. 1 (2021): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis More Issue