Pengaruh Kualitas Laporan Keuangan, Kapasitas Sumber Daya Manusia, dan Aksesibilitas terhadap Pemanfaatan Laporan Keuangan

Priharjanto, Akhmad; Andriana, Nina

doi:10.35448/jrat.v13i1.7548

Cited by 3 publications

(3 citation statements)

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“…Financial statements are not only for accountability but also play a role to help users in decision making, both external and internal users (Priharjanto, 2020;Sulistiani et al, 2017). Financial statements also provide information to internal users in decision making, in this case management.…”

Section: Effect Of Financial Statement Presentation On Accountabilitymentioning

confidence: 99%

Accountability: Efforts to Prevent Rush Money at Village Credit Institutions in Buleleng Regency

Budiasni

Ayuni

2021

IJSSB

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Ensuring the confidence of customers and other stakeholders, LPD requires an internal control system, presentation of financial statements and accountability. The purpose of this research is to know the implications of the internal control system and the presentation of financial statements to accountability. This study used quantitative method, population of 149 LPD that is still operating and selected 60 lpd samples in Buleleng Regency. Questionnaire as an instrument to collect research data. The analysis technique used is SEM (Structural Equation Modeling) with PLS (Partial Least Square) method. Based on the first hypothesis it appears that the relationship between internal control system variables and accountability of parameter coefficients 0.364 with a statistical t value of 4.056 greater than the table t value of 1,960 (4,056>1,960). Similarly, the second hypothetical relationship between the presentation of financial statements has a parameter coefficient value of 0.525 with a statistical t value of 6.362 greater than the table t of 1,960 (6,362>1,960). Based on the results of the study, it can be concluded that the internal control system is positively related to accountability, and the presentation of financial statements relates positively to accountability.

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Section: Effect Of Financial Statement Presentation On Accountabilitymentioning

confidence: 99%

Accountability: Efforts to Prevent Rush Money at Village Credit Institutions in Buleleng Regency

Budiasni

Ayuni

2021

IJSSB

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“…In PP Number 71 of 2010, it explains changes to the accounting system, from initially a cash-based accounting system to an accrual-based accounting system. Preparation of accrual-based government financial reports includes budget realization reports, excess budget balance reports, operational reports, balance sheets, changes in equity reports, cash flow reports, and notes to financial reports (Priharjanto & Andriana, 2020). Government financial reports are a topic that very interesting and unique to study.…”

Section: Introductionmentioning

confidence: 99%

Analysis of Public Sector Financial Reports at the Bantaeng Regency National Land Agency (BPN)

Nurhidayah,

Wahyuni,

Nurul Fuada

et al. 2024

IJERFA

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The aim of this research is to determine the results of the performance and financial management of the Bantaeng Regency National Land Agency (BPN) in the 2017-2021 period. This research is a type of quantitative research with a descriptive approach. The data collection technique is carried out by direct observation and documentation, so that financial report data for 2017-2021 is obtained. With data analysis techniques using financial ratios. The results of financial report analysis research based on the harmony analysis method show that in 2017-2021 the average percentage value was 90%, which is said to be not good. The analysis of spending variances is generally said to be good, because it does not exceed what was budgeted. The spending efficiency ratio is said to be less efficient because the spending budget is too high. The current ratio shows that from 2017 to 2021 it is said to be good. Because the percentage value is not less than 1%.

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“…The availability of quality Human Resources (HR) also plays a role in the success of development in a nation (Hidayat & Syam, 2020;Purnamawati & Yuniarta, 2021). Quality human resources in question are Human Resources who have physically and mentally strong, excellent, and intelligent (Manik, 2020;Priharjanto, 2020). Health development aims to provide the widest possible opportunity for the community to obtain optimal health degrees.…”

Section: Introductionmentioning

confidence: 99%

Econometry Modeling in Analyzing the Determinants of Increasing Life Expectation Rate

Demung

Utama

Marhaeni

et al. 2022

IJSSB

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Human capital is a term that refers to human self-development in the fields of education, health, and other potentials for increasing productivity. These efforts will be realized if there is awareness, willingness, and ability to live healthily in everyone. This study aimed to analyze the Econometric Model in increasing Life Expectancy with Environmental Sanitation, Health Services, and Immunization Interventions in West Nusa Tenggara. This research was carried out in 10 the Regency/City of West Nusa Tenggara Province, using econometric modeling, namely performing panel data regression with eviews 11 as an analytical tool. The results of econometric modeling found that the life expectancy in West Nusa Tenggara in 2035 was 0.57 months under normal conditions. After intervention with the environmental sanitation variable, the life expectancy in 2035 was 1.08 months, meaning there was an increase of 0.4 months; Health variables, especially delivery assistance carried out by health workers, become the main priority in the model, which can increase life expectancy by 11 months three weeks six days; and the increase in Life Expectancy in West Nusa Tenggara from the aspect of community behavior.

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Pengaruh Kualitas Laporan Keuangan, Kapasitas Sumber Daya Manusia, dan Aksesibilitas terhadap Pemanfaatan Laporan Keuangan

Cited by 3 publications

References 0 publications

Accountability: Efforts to Prevent Rush Money at Village Credit Institutions in Buleleng Regency

Accountability: Efforts to Prevent Rush Money at Village Credit Institutions in Buleleng Regency

Analysis of Public Sector Financial Reports at the Bantaeng Regency National Land Agency (BPN)

Econometry Modeling in Analyzing the Determinants of Increasing Life Expectation Rate

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