Factors of quality of financial report of local government in Indonesia

Muda, Iskandar; Harahap, Abdul Haris; Erlina, .; Ginting, Sentosa; Maksum, Azhar; Abubakar, Erwin

doi:10.1088/1755-1315/126/1/012067

Cited by 21 publications

(28 citation statements)

References 6 publications

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“…Hence, H4 is supported. The results are in line with the results obtained from Majid et al (2020); Muda et al (2018); Salehi et al (2010). These authors, respectively, applied the study to 12 Coffee Shop managers in Makassar city, 112 employees of the Local Revenue Office in North Sumatera Province, Indonesia, and 489 financial managers of Iranian companies.…”

Section: Discussion Of Resultssupporting

confidence: 86%

“…Fitriati and Susanto (2017) analyze whether the ICS contributes to the quality of FI and perceive that the improvement of this variable depends on the quality of ICS of the company. Other authors highlight the same findings, i.e., that the quality of AIS influences the quality of FI, such as (Sajady et al 2008;Salehi et al 2010;Zeina et al 2016;Muda et al 2018;Majid et al 2020). However, Leiwakabessy (2020) does not evidence the same findings.…”

Section: Theoretical Framework and Hypothesesmentioning

confidence: 69%

“…For Ji et al (2017), the establishment of high quality of ICS should be seen as an essential mechanism to ensure the quality of FI. Contrary to (Muda et al 2018;Sari 2018;Leiwakabessy 2020;Triono and Dewi 2020), this statement is supported by several authors such (Feng et al 2009;Hendri and Amelia 2019;Dewi et al 2019;Moreno-Enguix et al 2019;Phornlaphatrachakorn 2019;Dewi and Hoesada 2020;Majid et al 2020;Wali and Masmoudi 2020;Zebua et al 2020). Given the above, the second research hypothesis is formulated:…”

Section: Theoretical Framework and Hypothesesmentioning

confidence: 77%

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Factors Determining the Success of Decision Making and Performance of Portuguese Companies

Monteiro¹,

Vale

Silva³

2021

Administrative Sciences

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This paper empirically examines the impact of the quality of information and control system (the internal control system, the accounting information system, the financial information, and the non-financial information) on decision-making success and business performance. It follows a quantitative approach. An online questionnaire was developed and applied to the managers of Portuguese companies. The evaluation of the theoretical model was performed using the AMOS statistical software and applying the structural equation model technique. Based on 381 observations, the results show that the model variables explain about 30% and 70% of the variance of financial and non-financial performance, respectively. This study proves to be relevant not only for the development of the literature, as it evaluates an original and complex model, but also for managers, because it identifies the factors that contribute to the success of Portuguese companies.

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Section: Discussion Of Resultssupporting

confidence: 86%

Section: Theoretical Framework and Hypothesesmentioning

confidence: 69%

Section: Theoretical Framework and Hypothesesmentioning

confidence: 77%

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Factors Determining the Success of Decision Making and Performance of Portuguese Companies

Monteiro¹,

Vale

Silva³

2021

Administrative Sciences

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“…Furthermore, another study assessed accounting information systems and internal control in the Indonesian government and concluded that internal control does not affect the quality of financial reports (Muda et al, 2018). For adequate accountability, information must be public and accessible, and the government must report on the commitments obtained and the goals fulfilled (Pineda et al, 2007).…”

Section: Theoretical Frameworkmentioning

confidence: 99%

Developments in accounting and treasury functions in public educational institutions in the Municipality of Medellín, Colombia, since 1976

Quintero

2020

Accounting History

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This article examines the official educational institutions in the Municipality of Medellín, focusing on their accounting and budget management and observing their normative development from 1976 to June 2018. The importance of this study lies in clarifying the role that accounting plays in improving the administration of public resources because accounting is adaptable to the educational context. This study concludes that the accounting system in educational establishments has significantly improved as regards administrative and accounting autonomy, thereby impacting the quality and performance of educational services. In summary, a link between accounting and education becomes evident in this historical review. Therefore, the role of state control and monitoring agencies is crucial.

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“…Dalam hubungannya dengan penyiapan tenaga kerja, yang dihadapi dilapangan yaitu rendahnya mutu sumber daya manusia di Indonesia (Suwanda, 2015;Alrizal et al, 2020;Aslan et al, 2018; . Banyak variabel yang turut mempengaruhi mutu tenaga kerja, biasanya variabel kondisi fisik, kualitas pendidikan, dan etos kerja sangat dominan dalam menentukan produktivitas tenaga kerja (Fanggidae et al, 2016;Muda et al, 2018). Selain bermanfaat bagi kehidupan manusia, di satu sisi perubahan aspek kehidupan manusia tersebut juga telah membawa manusia diera persaingan global di era industry 4.0 yang semakin ketat.…”

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Hubungan Antara Motivasi Kerja dan Kualitas Kekaryaan dengan Kinerja Guru SMA Swasta di Kabupaten Pangkajane dan Kepulauan

Salam

2020

attract. innovative education j.

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Penelitian ini bertujuan untuk mengetahui: (1) gambaran motivasi kerja, kualitas kekaryaan, dan kinerja guru SMA swasta di Kabupaten Pangkajene dan Kepulauan; (2) ada tidaknya hubungan positif dan signifikan antara motivasi kerja dengan kualitas kekaryaan dengan kinerja guru secara sendiri-sendiri, maupun secara-bersama-sama dengan kinerja guru SMA swasta di Kabupaten Pangkajene dan Kepulauan. Penelitian ini tergolong penelitian Survei yang bersifat asosiatif. Jumlah anggota sampel sebanyak 82 orang guru SMA swasta di Kabupaten Pangkajene dan Kepulauan yang dipilih secara cluster sampling yang di lanjutkan dengan proporsional random sampling dari 103 populasi diperoleh 82 sampel dengan menggunakan rumus Slavin. Sedangkan data motivasi kerja, kualitas kekaryaan, dan kinerja guru diperoleh dengan menggunakan kuesioner berbentuk skala likert. Hasil analisis menunjukkan bahwa motivasi kerja guru berada pada kategori tinggi, sedangkan kualitas kekaryaan dan kinerja guru masing-masing pada kategori sedang. Hasil analisis infrensial penelitian juga menunjukkan bahwa tidak terdapat hubungan yang berarti antara motivasi kerja dengan kinerja guru SMA swasta di Kabupaten Pangkajene dan Kepulauan. Sedangkan hasil analisis infrensial menunjukkan bahwa terdapat hubungan yang berarti antara kualitas kekaryaan dengan kinerja guru, demikian juga terdapat hubungan yang berarti antara motivasi kerja dan kualitas kekaryaan secara bersama-sama dengan kinerja guru SMA swasta di Kabupaten Pangkajene dan kepulauan. Kata Kunci: Motivasi Kerja, Kualitas Kekaryaan, Kinerja Guru Swasta

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Factors of quality of financial report of local government in Indonesia

Cited by 21 publications

References 6 publications

Factors Determining the Success of Decision Making and Performance of Portuguese Companies

Factors Determining the Success of Decision Making and Performance of Portuguese Companies

Developments in accounting and treasury functions in public educational institutions in the Municipality of Medellín, Colombia, since 1976

Hubungan Antara Motivasi Kerja dan Kualitas Kekaryaan dengan Kinerja Guru SMA Swasta di Kabupaten Pangkajane dan Kepulauan

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