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Journal : AKMEN Jurnal Ilmiah

PENGARUH PENGENDALIAN INTERN KAS TERHADAP EFEKTIVITAS PENGELOLAAN KAS PADA PDAM TIRTA MALEO KABUPATEN POHUWATO Syamsuddin, Syamsuddin
AKMEN Jurnal Ilmiah Vol 9 No 1 (2012): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

Internal control is a technique that controls the overall supervision of the company's operations, both on the organization or system, or in ways that used to run the company and also the tools that companies use. The good control, no guarantee it will not happen errors and irregularities in the company, but at least will reduce the occurrence of errors and fraud within the limits of the feasible. internal control not only check the correctness of the figures and protect wealth in terms of accounting firms, but also pay attention to the company's organizational structure, improve work efficiency and to analyze how far the implementation of policies that have been outlined by the leadership of the company has done well. An internal control should always be monitored and evaluated so that the benefits of internal control is always accountable
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KELAYAKAN PELAPORAN PERTANGGUNGJAWABAN KEUANGAN PADA BADAN KEPEGAWAIAN DAERAH KABUPATEN POHUWATO Syamsuddin, Syamsuddin
AKMEN Jurnal Ilmiah Vol 15 No 4 (2018): AKMEN Jurnal Ilmiah
Publisher : AKMEN Jurnal Ilmiah

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Abstract

The purpose of this study is (1) to measure the influences of application the Regional Financial Accounting System which consists of a recording system and an accounting basis for the feasibility of reporting financial accountability at the Pohuwato Regional Civil Service Agency. (2) To discover influence effect of applying the recording system to the feasibility of financial accountability reporting at the Pohuwato Regional Civil Service Agency partially. (3) To find outinfluence effects of application accounting bases on the feasibility of reporting financial accountability at the Pohuwato Regional Civil Service Agency. The results of this study indicate that the recording system sub-variable is the dominant determinant of the feasibility of reporting financial accountability, which imply that a preferable recording system is refers to the basic accounting equation, the financial reporting feasibility of accountability is more appropriate. Furthermore, it is also influenced by transactions that occur in general, always recording, classifying and summarizing. Partial or individual (X2) accounting basis have a positive effect on the feasibility of reporting financial liability of 0.0485 or 4.85%.This is due to the fact that in the basis of accounting applied two systems, namely cash basis and accrual basis, therefor that financial report makers are occasionally inconsistent in the application of the two systems. Thus to produce the feasibility of reporting financial accountability more properly, it needs to be done perfection in the accounting base sub-variable.
Co-Authors Abd Kadir, Abd Adam, Kaharudin Adnan Adnan Afgani, Jamaluddin Al AFRIANTI, VIVI Agustina, Betti Ainul Uyuni Taufiq, Ainul Uyuni Ainun Marliah Alaa, Siti Alim, Nur Alim, Nur Alprince Maleso Anggriani, Misba Angraini, Lily Maysari Anita Rahayu Arham Arham, Arham Asngadi Asngadi Aswar, Dody Azlinda Azman, Azlinda Badarwan Badarwan, Badarwan Bambang Hendro Sunarminto Barasandji, Saharaduin Bulotio, Nur F Cahaya, Aldina Chairiyah chairiyah, Chairiyah Christi L., Rita Cut Nur Ichsan DEWI SARTIKA Didik Indradewa dirgantary, salvitia Efendi Efendi Erwin Abdul Rahim, Erwin Abdul Fadila, Nanda Firdaus Firdaus Firman Nasiu Hairil Adzulyatno Hadini Halimursyadah Halimursyadah Halimusyadah, Halimusyadah Hasanuddin Hasanuddin Hatta Muhammad HD, Julita Heryanto, Religius HI. MOH. SALEH, HUSEIN Idris Patekai Indradewa, D. Ishak Ishak Ismail A. Sanusi Isnaeni, Purnaning Dhian Jimi, Andi Asiz Jimi, Andi Azis Juhriati, Juhriati KASENG, SAHARUDDIN Katmono, Katmono Keban, Sesilia A La Alimuddin, La Alimuddin La Ringgasa La Ringgasa, La Ringgasa Lamai, Suhartini Lantu, Lantu Lindongi, Linda Ernawati Listyorini, Florentina H. M. Abduh Ulim MAHID, DIAH ANGGRAENI Makmur Nurdin, Makmur Mardiah Mardiah Marlina Marlina Maulidia, Vina Mawo, Junita Seravi MIRU, SULAIMAN Muh. Ikhsan, Muh. Muhammad Yunus Muhammad Yusuf Hidayat, Muhammad Yusuf Muhammad Zulfitrah Muhtar, Indra Jaya Nahra Fahmi NASER, VIRNA ALISHA NINGSIH Nazaruddin, Rezkiawati Nitafiyah, Zahro’in nofrika, vony Nurul Qomariyah Olii, Abd. Hafidz Orna, Orna Pairin Pairin, Pairin Pantanemo, Fauzia Prapto Yudono Pratama Bayu Santosa Pratama, Iswar Edis Putu Nara Kusuma Prasanjaya Rahmawati Rahmawati Ratna Ayu Damayanti, Ratna Ayu Retnawati, Titin Rita Hayati Rusdin, Famri Sabrianto Aswad, Sabrianto Safriani Safriani, Safriani Saharudin Saharudin Sahrudin Barasandji Samrin Samrin, Samrin Santi, Kanya Eka Sinapati Sinapati Siti Hafsah Stanislaus, Stanislaus Sudarkam R. Mertosono Suhartini Dg. Matata Sukrisna, Bakti Sutopo, Dedem Syafruddin Syafruddin T. Sarwanidas Taha, Miftahul Janna Tasfa, Dewi Muetia Teti Arabia Tri Tunggal, Tri Utami, Ni Nyoman Tri Utomo, Gunadi Setyo Wirawan, Rahadi Ys., Hardi Yuliana Yuliana Yunidar Nur Yusman Bakri Z, khairani Zainal Zainal