Accounting fraud occurred in the form of misstatement of financial statements, abuse of authority by denying or concealing information by the management accounting in the public sector. This study aims to determine the effect of asymmetry of information, internal control, perception of suitability compensation, individual morality and adherence to accounting rules on the accounting fraud in Central Lombok regency government. A sample of 90 respondents was determined by proportional stratified random sampling consisting of Echelon II, III and IV accounting manager directly or indirectly. Data were analyzed using multiple regression formula with the help of SPSS applications. The study concluded that the asymmetry of information and significant positive effect which means increasing the chances of fraud. Internal control, perception of suitability compensation, individual morality a significant negative effect, it can reduce the chances of accounting fraud effectively. While the observance of accounting rules do not affect the accounting fraud due to the lack of reward and punishment accounting manager of the implementation of the rules set. Suggestions in the study for the government of Central Lombok district need their superiors ketegasam in enforcing a rule to be applied to the subordinates, where there needs to be a clear reward and punishment on the performance of subordinates. For further research is expected to explore other factors that may affect the Accounting Fraud and expand into other areas of research objects that may get different results.
This study aims to describe the implementation of performance-based budgeting in the Regional Office of the National Land Agency of West Nusa Tenggara Province. This research was conducted by using qualitative research approach. The focus of research in this study is the implementation of performancebased budgeting in terms of budget planning, budget realization, performance evaluation, and reporting. The data used in this study include primary data and secondary data with data collection techniques such as observation, interview, and documentation study. The data in this research is analyzed using qualitative data analysis technique of interactive model from Miles and Huberman. The validity of the data obtained through triangulation test source. The results showed that in general, budget managers in the Regional Office of the National Land Agency of West Nusa Tenggara Province have understood the meaning of Performance Based Budgeting. However, so far they have not implemented Performance Based Budgeting properly because: (a) Unset and established strategic work unit level plan (b) frequent budget revisions due to incompatibility between annual work plans and actual circumstances (c) Control and evaluation system which is still weak (d) in terms of reporting performance only to meet formalities and administration.
Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi manajemen, budget dan ketidakpastian lingkungan terhadap kinerja manajerial. Pengujian dilakukan pada 40 (empat puluh) manajer koperasi syariah di Pulau Lombok yang terdiri dari 5 Kabupaten atau kota, yaitu Kota Mataram, Kabupaten Lombok Barat, Kabupaten Lombok Tengah, Kabupaten Lombok Timur, dan kabupaten Lombok Utara. Teknik pengolahan data dalam penelitian ini dilakukan dengan menggunakan metode SEM berbasis varian (SEM PLS) dengan menggunakan aplikasi software SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa budget dan ketidakpastian lingkungan berpengaruh signifikan terhadap kinerja manajerial, sedangkan sistem informasi akuntansi manajemen berpengaruh namun tidak signifikan terhadap kinerja manajerial. Hasil dari temuan penelitian ini mempunyai implikasi bagi koperasi syariah, baik manajer koperasi syariah, pengawas maupun anggota koperasi syariah secara umum khususnya di Pulau Lombok dalam mengambil keputusan dalam merumuskan kebijakan terkait penerapan sistem informasi akuntansi manajemen, budget dan mampu mengantisipasi ketidakpastian lingkungan serta dapat membuat keputusan- keputusan yang tepat untuk meningkatkan kinerja manajerial.
This study aimed to examine effects of three intervening variable directly and indirectly, that are job relevant information, budget goal commitment, and job satisfaction on relationship between budgetary participation and apparatus performance. The inconsistencies of the previous research of the effect of the budgetary participation on the performance become the motivation of the present research. The present research is a survey in which data were collected using a questionnaire distributed to the SKPD Structural Officials of consisting of Echelon II, Echelon III and Echelon IV at the Regional Government of West Lombok Regency. The populations are 673 persons structural officials of Echelon II, Echelon III and Echelon IV. Respondents was selected by purposive sampling method in which officers involved in the budgeting process, of the 122 distributed questionnaires, all questionnaires were returned. The analysis method was variant-based SEM using SmartPLS Version 2.0 M3. The instruments have been examined for its validity and reliability. The results show that the budgetary participation has influence with the apparatus performance but not significant, the budgetary participation has significant effect on job relevant information, job relevant information has significant effect on the apparatus performance, budgetary participation has significant effect on budget goal commitment, budget goal commitment has significant effect on the apparatus performance, budgetary participation has significant effect on job satisfaction, and job satisfaction has significant effect on the apparatus performance. The research could prove the budgetary participation has correlation with the apparatus performance through job relevant information, budget goal commitment, and job satisfaction. The implication of this research that the increased performance of the apparatus can be done by increasing the budgetary participation through job relevant information, budget goal commitment, and job satisfaction.
Desa Giri Sasak merupakan salah satu desa pemekaran baru yang mayoritas masyarakatnya adalah petani, oleh karena itu pola belanja masyarakatnya adalah pada saaat panen mereka akan belanja lebih banyak terkait dengan kebutuhan pokok, sedangkan kebutuhan harian hampir dikatakan tidak ada pengeluaran. Namun ketika terdapat pengeluaran yang tidak rutin, seperti pernikahan, kematian, dan khitanan maka mereka cenderung berhutang ke rentenir. Akan tetapi hal ini tidak memberikan dampak yang lebih baik bagi masyarakat. Dengan demikian, keberadaan BUMDes ini sangat membantu memenuhi kebutuhan masyarakat. Berdasarkan observasi, pengelola BUMDes belum memahami dengan benar bagaimana pengelolaan keuangan yang baik. Untuk meningkatkan pengelolaan keuangan BUMDes Desa Giri Sasak, TIM pengabdian melakukan pelatihan dan penampingan kepada BUMDes desa Giri Sasak terkait bagaimana penegelolaaan kauangan dengan sistem informasi berbasis excel.
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