Pengaruh Sistem Pengendalian Internal Dan Kekuatan Koersif Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

Purnomo, Budi

doi:10.17509/jrak.v2i1.6581

Cited by 9 publications

(6 citation statements)

References 2 publications

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“…Implementing an effective internal control system can avoid errors in preparing financial reports (Rahmasari, 2020). The results of this research are in line with the results of previous research conducted by Subrata et al (2018), Mulyati et al (2019, Askikarno (2019), Triono & Dewi (2020, Rahmasari (2020), Wijaya & Faruq (2021), that the internal control system has an influence on the quality of financial reports. Meanwhile research conducted by Aisah et al (2022), that the internal control system has no effect on the quality of financial reports.…”

Section: The Influence Of the Internal Control System On The Quality ...supporting

confidence: 92%

The Influence of Regional Asset Management and Internal Control Systems on the Quality of Financial Reporting in the Bandung City Education Department

Muhlisoh,

Kurhayadi,

Sucipto

2023

JASa

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This research aims to find out whether regional asset management and the internal control system influence the quality of financial reports at the Bandung City Education Office. The independent variables are regional asset management and the internal control system, as well as the dependent variable, namely the quality of financial reports. This type of research is included in quantitative research, while the research methods used are descriptive and verification methods. The population in this research is employees in education units at the Bandung City Education Office, totaling 349 units. The sampling technique is probability sampling using simple random sampling, while to calculate the number of samples using the Slovin formula with a significance level of 10%, this is due to limited research permits granted by the Bandung City Education Office, so the total sample is 78 employees in education units at the Bandung City Education Office. The data analysis used in this research is multiple linear regression analysis using SPSS software. Partial and simultaneous research results show that regional asset management and the internal control system influence the quality of financial reports at the Bandung City Education Office. Apart from that, regional asset management and internal control systems has an influence on the quality of financial reports by 65.4%.

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Section: The Influence Of the Internal Control System On The Quality ...supporting

confidence: 92%

The Influence of Regional Asset Management and Internal Control Systems on the Quality of Financial Reporting in the Bandung City Education Department

Muhlisoh,

Kurhayadi,

Sucipto

2023

JASa

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“…Sebagaimana dalam sistem hukum koersif yang mengakui negara sebagai sistem, dan dalam personifikasi kesatuan sistem yang mengakui negara sebagai person, maka dalam keefektifan sistem hukum negara bisa dipahami sebagai "kekuasaan" segala sesuatu yang biasanya di kelompokan sebagai kekuasaan negara. Kekuasaan ini bisa mengungkapkan diri hanya dalam kekuatan konsep yang memotivasi dan dimuat dalam norma-norma sistem hukum, yaitu sistem Negara (Aldi et al, 2019;Purnomo, 2014).…”

Section: Hasil Dan Pembahasan Penyelesaian Terhadap Aset Bekas Milik ...unclassified

Kedudukan Hukum Aset Bekas Milik Asing/ Tionghoa Menurut Peraturan Menteri Keuangan Nomor: 62/PMK.06/2020 di Kementerian Keuangan Cq. Direktorat Jenderal Kekayaan Negara Cq. Kantor Wilayah Direktorat Jenderal Kekayaan Negara Sumatera Utara

Martini

Limbong

Isnaini

2023

JEHSS

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This study examines the legal position of Foreign/Chinese-Owned Assets (ABMA/T). That there are 40 (forty) ABMA/T in Medan City. 15 (fifteen) have completed their legal status and 25 (twenty five) have not. Based on this, the formulation of the problems, among others, the settlement of ABMA/T whose legal status has not been determined, legal certainty for those who occupy/control the physical ABMA/T, and settlement of the obstacles faced by ABMA/T. The research method used is normative juridical with a statutory and conceptual approach. The data collection instruments used were interviews and literature studies/document studies, with descriptive data analysis qualitative analysis. The results of this study indicate that for the unresolved ABMA/T in the city of Medan, administrative and field research was carried out as well as discussion by the team. For ABMA/T occupied by a third party, a persuasive approach is carried out, it is explained how the settlement procedure is, if it is certified but not through the procedures that have been applied, a blocking registration is carried out. Settlement of ABMA/T constraints is carried out by completing administrative files by the team gradually and continuously, coordinating all parties, optimizing the performance of elements outside the Ministry of Finance, and harmonizing related legal regulations.

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“…Maka, variabel SPI berpengaruh signifikan terhadap KLK. Riset ini sepaham dengan riset sebelumnya yang dilakukan oleh [19] dan [20]. Pada Pemda Kabupaten/Kota Provinsi KALSEL memiliki t hitung dengan nilai 1,221 dan tingkat nilai signifikansi 0,233 > 0,05.…”

Section: Hasil Dan Pembahasanunclassified

Lemahnya Signifikansi Sistem Pengendalian Internal untuk Peningkatan Kualitas Laporan Keuangan Pemerintah Daerah

Mayasari

2022

JRAAM

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Tanggal masuk 02-08-2021This study aimed to determine the effect of internal control on the financial report's quality. This research method was quantitative descriptive. Data were collected using documentation and literature study. This study used purposive sampling with total sample of 34 Local Governments on the Kalimantan Island. The data analysis technique used linear regression. The results of statistical tests showed that the internal control system had no significant effect on the quality of financial reports in regency/ city governments in Kalimantan.

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Pengaruh Sistem Pengendalian Internal Dan Kekuatan Koersif Terhadap Kualitas Laporan Keuangan Pemerintah Daerah

Cited by 9 publications

References 2 publications

The Influence of Regional Asset Management and Internal Control Systems on the Quality of Financial Reporting in the Bandung City Education Department

The Influence of Regional Asset Management and Internal Control Systems on the Quality of Financial Reporting in the Bandung City Education Department

Kedudukan Hukum Aset Bekas Milik Asing/ Tionghoa Menurut Peraturan Menteri Keuangan Nomor: 62/PMK.06/2020 di Kementerian Keuangan Cq. Direktorat Jenderal Kekayaan Negara Cq. Kantor Wilayah Direktorat Jenderal Kekayaan Negara Sumatera Utara

Lemahnya Signifikansi Sistem Pengendalian Internal untuk Peningkatan Kualitas Laporan Keuangan Pemerintah Daerah

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