Hanifa, Lia
Jurnal Progres Ekonomi Pembangunan (JPEP)

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PENGARUH KOMPETENSI PENGELOLA KEUANGAN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN Hanifa, Lia; wawo, andi basru; husin, Husin
Jurnal Progres Ekonomi Pembangunan (JPEP) VOL 1, NO 2 (2016): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

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Abstract

This study aimed to determine the effect of financial management competence andlocal finance accounting system on the quality of financial report at SKPD of the province ofSoutheast Sulawesi.The study used primary data garthered using a questionnaire.Respondents of the study ware structural officials and apparatus which run accountingfunction or financial management in 41 SKPD in the province of Southeast Sulawesi.Variables of the study included competence in financial management and the accountingsystem of local finace, which were independent variables, and the quality of financial reportsas dependent variable.Data analysis used a method of multiple regression statistical analysis using the SPSSversion 22 software, which were explained using descriptive statistics and inferentialstatistics. Result of hypothesis testing showed that the competence of financial managementand the accounting system of local finance have positive and significant effect on the qualityof financial reports written by the provincial government of Southeast Sulawesi, eitherpartially or simultaneously. It means that the better the competence of financial managementand the accounting system of local finance, the better the quality of financial reports that areproduced.Keywords: quality of financial repors, competence of financial management, accountingsystem of local finance..
TINJAUAN ATAS AKUNTANSI PERTANGGUNGJAWABAN ANGGARAN: STUDI PADA DINAS KEHUTANAN KABUPATEN BUTON Hanifa, Lia
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol 3 No 1 (2017): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

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Abstract

Tujuan penelitian ini adalah untuk mengetahui tinjauan atas akuntansi pertanggungjawaban anggaran studi pada Dinas Kehutanan Kabupaten Buton. Penelitian ini dilakukan pada Dinas Kehutanan Kabupaten Buton yang beralamat di Jalan Poros Wakoko–Lasalimu, Kecamatan Pasarwajo, Kabupaten Buton. Hasil penelitian ini menunjukan bahwa Dinas Kehutanan Kabupaten Buton telah memenuhi syarat-syarat sistem akuntansi pertanggungjawaban, baik berupa struktur organisasi, anggaran, penggolongan biaya, sistem informasi dan sistem pelaporan biaya. Karakteristik akuntansi pertanggungjawaban di Dinas Kehutanan Kabupaten Buton terdiri dari identifikasi pusat pertanggungjawaban, standar tolak ukur kinerja, pengukuran kinerja yang berupa perbandingan realisasi dan anggaran, serta adanya penghargaan dan hukuman berdasarkan kebijakan.