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PENGARUH UKURAN PEMERINTAH DAERAH DAN KEKAYAAN PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN (Studi pada Pemerintah Kabupaten/ Kota di Provinsi Jawa Tengah Periode 2015-2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 3
(2020)
This study aims to determine the effect of size of local government and wealth of local government on the level of disclosure of Local Government Finance Report. The sample in this study amounted to 140 District/ City of Local Government Finance Report in Central Java during the years 2015-2018, purposive sample method using path analysis. The analysis technique used is determine the estimation of panel data regression models, classic assumption test, multiple linear regression, t-test, f-test a...
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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, DAN PRINSIP PENGELOLAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Survei Pada Pemerintah Daerah Se-Eks. Karesidenan Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 3
(2020)
This study aims to determine the effect of human resource competencies, internal control systems, and the principles of regional financial management on the quality of local government financial reports. This research was conducted using a survey method of the civil apparatus of the Se-Eks regional government. Surakarta Residency. The type of data used is quantitative data. The data source used is primary data. Data collection techniques with interviews, questionnaires, and documentation. The po...
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PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Survei pada Pemerintah Daerah Se-Eks. Karesidenan Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 16
, No 3
(2020)
“This research was conducted on the Ex-Regional Government. Surakarta residency consists of 6 districts and 1 municipality, the type of data used is quantitative data. Data sources used are primary and secondary data. The entire population in this study were all Ex-Regional Government employees. Surakarta Residency. The sample used in this study is an employee of the Local Government accounting field. Surakarta Residency. The sampling technique is done by using purposive sampling method. In th...
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PELATIHAN PERPAJAKAN UMKM BERDASARKAN PP 23 TAHUN 2018
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 4
, No 1
(2020)
Bisnis UMKM konvensional maupun online memiliki potensi yang sangat besar dalam perekonomian negara. Berbagai permasalahan dihadapi oleh para pelaku UMKM salah satunya adalah permasalahan mengenai pengelolaan keuangan dan perpajakan mengingat UMKM ini memiliki potensi dan prospek pengembangan yang sangat baik. Peraturan perpajakan berubah sangat dinamis, khususnya peraturan pajak untuk UMKM. Melalui program pengabdian ini, permasalahan akan dipecahkan dengan melakukan pendampingan untuk proses p...
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PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
This study aims to find evidence about the factors that influence the allocation of capital expenditure budgets in the District and City Governments in Central Java Province. The factors tested in this study are regional own-source revenue, general allocation funds, and special allocation funds with control variables of total assets, surplus / devisit and a comparison between regional own-source revenue and total revenue. The samples in this study were all Regencies and Cities in Central Java Pr...
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PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
This study aims to analyze the direction of the village financial statements, the control environment and the morality of the device against the potential of fraud in the management of village fund allocation. The sampling technique uses census techniques. The sample of this study is 62 village devices in Sungai Golang village. Data collection using a questionnaire. Analysis of the data used is multiple linear regression analysis. The results showed that the of village financial statements had a...
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PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
This study aims to analyze the direction of the village financial statements, the control environment and the morality of the device against the potential of fraud in the management of village fund allocation. The sampling technique uses census techniques. The sample of this study is 62 village devices in Sungai Golang village. Data collection using a questionnaire. Analysis of the data used is multiple linear regression analysis. The results showed that the of village financial statements had a...
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PENGUKURAN KINERJA KEUANGAN PADA PEMERINTAH DAERAH (Studi Kasus di Kabupaten Kotawaringin Timur)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
The purpose of this study was to analyze the performance of the East Kotawaringin Regency government. This research was conducted at the local government of East Kotawaringin Regency. The type of data used is secondary data.The results of this study address the financial ratios of the decentralization rate of 11.60% in the very low category. The independence ratio of 11.60% falls into the very low category with an Instructive relationship pattern. The dependent ratio is 72.15% in the medium cate...
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ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN NGAWI TAHUN ANGGARAN 2014 – 2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
The purpose of this study is to analyze the level of independence, effectiveness, efficiency, growth and analyze the financial performance of the Ngawi Regency government when compared to other regencies in East Java Province. This research was conducted at the local government of Ngawi Regency. The type of data used is secondary data. The results of this study address the financial independence ratio of 10.57% included in the very low category with an instructive relationship pattern. The effec...
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PEMBERDAYAAN MASYARAKAT MELALUI PEMANFAATAN LIMBAH SAMPAH RUMAH TANGGA: KAJIAN PADA BANK SAMPAH DI KABUPATEN SUKOHARJO
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 2
(2019)
This our team is performed in the garbage bank in Joho, Sukoharjo. The purpose of this devotion activity is to empower the community by utilizing household waste both organic and non organic waste. The result this activity to provide solutions of problems faced by the partners (Joho Makmur and Suka Maju), the management of the handling and waste management, the use of organic and non-organic, management support facilities for waste management, packaging and marketing of bank the waste activities...
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