The research was conducted on the basis of the gap between expectations and reality . Hope, by improving the quality of human resources and improvement of legislation in the field of financial management areas, generating financial reports quality information. In fact, the quality of financial reporting information in Talaud Islands District Government showed no significant developments. This is evidenced by the BPK opinion obtained by the Government of Talaud Islands during 2006 through 2015 that Gives Opinion, Unusual, and Fair With Exceptions. Opinion adopted by Talaud Islands raises the question of why the quality of financial reporting information local governments do not progress. Based on the research objective, this study can be categorized in the associative causal type. The location study performed in Talaud Islands District Government. Data used in this study are primary data. Data collection is done by distributing questionnaires to Financial Management (User Administration Budget and Finance Officer) on regional work units (SKPD ) in Talaud Islands District Government. The population used was the financial manager in each SKPD, used as a sample 146 respondents. Data were analyzed using multiple linear regression analysis. The results showed that the Internal Monitoring , Understanding Regulation , Capacity Human Resources (HR), Use of Information Technology, and Organizational Commitment together have a significant effect on the Information Quality Local Government Finance Report (LKPD ), but the partial test results shows that only the Internal Control, Capacity Human Resources ( HR) Organizational commitment has a positive and significant impact on Quality of Information in Local Government Finance Report ( LKPD) . Keywords: Internal Control, Understanding Regulation, Capacity Human Resources, Use of Information Technology, Organizational Commitment, Quality of information in Local Government Financial Report.
The purpose of this research is to analysis the factors which affecting the implementation of the SAKIP in Government of North Sulawesi, the contain is factor awareness on the laws and regulation (X1), factor organizational commitment (X2) and factor role of APIP (X3) toward implementation of SAKIP (Y). Method that use in this research are quantitative method. The data analysis technique has been done by using the multiple linear regressions analysis. Result of the research according the partial test show that awareness on the laws and regulation no significantly effect to the implementation of SAKIP, whereas the organizatoinal commitment and role of APIP has significantly effect to the implementation of SAKIP. The value from coefficient of determination test amount of 43,7% has been effect by awareness on the laws and regulation, organizatoinal commitment, role of APIP, whereas the remaining 56,3% is influenced by other factors outside this research. Keywords : awareness of the laws and regulation, commitment of organization, role of APIP, and SAKIP
[2009][2010][2011][2012][2013] . Muslim population (X1) not significant effect on the nominal amount of savings (Y). Financing (X2) significantly affects nominal amount of savings (Y). For results (X3) no significant effect on the nominal amount of savings (Y). Keywords: impact of the muslim population, financing, and profit sharing the number nominal customer savings PENDAHULUANLembaga keuangan perbankan menjadi salah satu lembaga yang membantu masyarakat dalam melakukan transaksi simpanan uang dan pinjaman uang. Perusahaan yang bergerak dibidang keuangan memegang peranan sangat penting dalam memenuhi akan kebutuhan dana. Hal ini disebabkan perusahaan keuangan memang bidang utama usahanya adalah menyediakan fasilitas pembiayaan dana bagi perusahaan lainnya. Dana merupakan masalah pokok yang selalu ada dan selalu muncul dalam setiap usaha. Lembaga keuangan perbankan secara umum yang diterapkan di Indonesia ada dua yaitu Bank Konvensional dan Bank Syariah. Pada dasarnya lembaga keuangan ini menjalankan kegiatan perbankan sama yang membedakan adalah sistem pengelolaannya. Bank Konvensional menerapkan sistem bunga sedangkan Bank Syariah menerapkan sistem bagi hasil. Lincolin Arsyad (1999:1) menyatakan bahwa pembahasan tentang masalah pembangunan ekonomi bukanlah suatu perkembangan baru dalam ilmu ekonomi, karena studi tentang pembangunan ekonomi tersebut telah menarik perhatian para pakar ekonomi sejak zaman kaum Merkantilis, kaum klasik, sampai Marx dan Keynes. Ekonomi suatu daerah dipengaruhi oleh jumlah penduduk yang tinggal di daerah itu sendiri, kebudayaan, agama, sosial, dan adat istiadat. Perekonomian akan berjalan dengan baik dan berkembang dengan lancar apabila lembaga keuangan yang ada di daerah berjalan dengan baik. Bank syariah salah satunya lembaga keuangan yang menawarkan berbagai macam produk tabungan dan juga pembiayaan yang mampu membantu kelancaran perekonomian penduduk sehingga berdampak pada kesejahteraan yang secara tidak langsung memberikan kontribusi yang positif.
Cash flow statement is a summary of financial transactions related to cash, which depicts the historical changes in cash and cash equivalents classified into operating, investing their and funding during the period. Liquidity is an indicator of the kemampuam a company to pay all short-term financial obligations at maturity using liquid assets available. Therefore, cash flow greatly affect the measurement of liquidity, which in paying a short-term financial obligations indispensable good cash flow. Cash is the most dominant current assets in measuring the company's liquidity.
The objective of this is to test empirically and analyze whether commitment factor of all organizational component, perfection of administration system, enough human resources, transparent reward and firm punishment have an effect on budgeting of regional revenue and expenditure based on performance. The population on this research are the chiefs of work unit of regional public service and the chief of planning division of work unit of regional public service in government of Kota Sorong regency that amount to 70 person, where all of them become the sample. To test hypothesis of commitment influence ,of all organization component. the perfection of administration system, sufficient human resources, transparent reward, and firm punishment have effect on budgeting of regional revenue and expenditure (APBD) based on performance simultaneously and partially used F test and t test. The result of this research proves that the commitment of all organization component, the perfection of administration system, sufficient human resources, transparent reward and firm punishment have an effect on significant budgeting of regional revenue and expenditure (APBD) based on performance simultaneously, but the one the end partially the perfection of administration system, sufficient human resources ,transparent reward the biggest influence to budgeting of regional revenue and expenditure (APBD) based on performance is the perfection of administration system.
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