Determinants Analysis For The Quality Of Village Financial Statements

Abstract

This study aims to determine the effect of human resource competence, utilization of information technology, and public participation on the quality of village financial statement. This is a quantitative study which used a survey method and questionnaire. Furthermore, the samples were obtained using double sampling method with a total of 172 villages in Banyumas Regency. The collection of primary data was from respondents' answers to the questionnaire instrument that was distributed to the village secretary or treasurer as the PTPKD. The results showed that human resource competence did not affect the quality of village financial statement, while the utilization of information technology and public participation had positive effects. Furthermore, the study has three implications, first, the government is specifically expected to make good utilization of the provided information technology. Secondly , it is hoped that the central and regional governments can provide more intensive education and training to villages, in order to improve the competence of human resources, namely the village officials. Thirdly, the central and local governments as policymakers need to develop policies that villages universally can follow and do not overlap with one another.

Kompetensi Sumber Daya Manusia Dan Kualitas Laporan Keuangan Pemerintah Daerah: Peran Sistem Pengendalian Internal Sebagai Pemediasi

“…60 tahun 2008 tentang Sistem Pengendalian Intern Pemerintah. Pengetahuan dan keterampilan diperoleh melalui pelatihan aparatur, sedangkan sikap kerja yang berkaitan dengan psikologi individu terus dikembangkan melalui lingkungan kerja yang memotivasi aparat untuk melaksanakan tugasnya dengan baik (Khotimah, Bawono and Mustafa, 2021). Aparatur yang memiliki kompetensi dan sikap kerja yang baik akan mengakibatkan terciptanya Pengendalian Internal Pemerintahan yang semakin kuat.…”

“…Pemahaman akuntansi dan fungsi utamanya sebagai aparatur pemerintah berdampak pada penyusunan laporan keuangan yang berkualitas. Serta kapasitas sumber daya manusia yang memadai dalam pengelolaan keuangan daerah mendukung kualitas informasi yang disajikan (Khotimah, Bawono and Mustafa, 2021). Oleh karena itu, pelatihan aparatur pemerintah daerah tentang penyusunan laporan keuangan daerah, Standar Akuntansi Pemerintah akan meningkatkan kompetensi aparatur dan berdampak pada semakin berkualitasnya informasi laporan keuangan pemerintah daerah.…”

Determinant of Intention to Purchase Halal Cosmetics: A Millennial and Z Generation Perspective

“…This expenditure constitutes 6.78 percent of global sector spending and is expected to reach US$73 billion in 2019. Based on 2013 estimates, the country with the most significant number of Muslim cosmetic consumers is the United Arab Emirates US 4.9 billion, Turkey US 4.4 billion, India US 3.5 billion, and Russia US 3.4 billion (Khotimah et al, 2021). Another 2015 study by the Institute of Personal Care Science of Australia calculated that the global cosmetics industry is worth around US$334 billion, with halal cosmetics accounting for US$13 billion per year (Zukhrufani & Zakiy, 2019).…”

Determinants of the Quality of Village Government Financial Statements

“…This has led to a significant flow of funds into the village. Reported from research Khotimah et al (2021), In 2015, the Indonesian central government allocated Rp20.7 trillion from the State Budget (APBN) to provide financial provisions for all villages in the country. This allocation aimed to ensure that each village would receive Rp280 million.…”

“…Facts in the field: Village governments still need help to make financial reports. This is based on the Village Financial Management Study Report, which examines villages in several provinces in Indonesia (Khotimah et al, 2021). Village governments are also required to have quality reports to realise good governance by applying the principle of accountability (Atmadja & Saputra, 2018).…”