scholarly journals Evaluasi Kualitas Reviu Laporan Keuangan Kementerian: Studi pada Inspektorat Kementerian Pariwisata

2018 ◽  
Vol 1 (1) ◽  
pp. 47
Author(s):  
Dewi Puspasari ◽  
Arief Surya Irawan
Keyword(s):  
Review Process ◽  
Financial Statements ◽  
Limited Time ◽  
Work Unit ◽  
Budget Support ◽  
Good Review ◽  
Year 2013

The review of the financial statements carried out by the inspectorate has a major role in assisting the realization of a clean, transparent and accountable government, through the supervision of qualified state finances. This study aimed to evaluate the review quality of the ministry financial statements by the Inspectorate of the Ministry of Tourism and analyze the factors that become obstacles faced by the Inspectorate of the Ministry of Tourism in conducting the review of the financial statements. This study identified the review quality conducted by the parties involved in the review process of the ministry financial statements. The parties are the inspectorate as the reviewer and the work unit (satker) reviewed.The results indicated that the review quality conducted by the Inspectorate of the Ministry of Tourism is included in the category of good review quality. The level of compliance showing the review quality from the inspectorate is 88, 82% and from the satker is 85%. Although the review of the Ministry of Tourism has a good quality, in 2012, however, it still got WDP opinion and disclaimer in the year 2013-2014. This is because the reviews and audits have different goals and procedures. The Inspectorate of the Ministry of Tourism does not review SPI so there is no SPI review value. Meanwhile BPK considered Ministry of Tourism SPI to determine audit procedures with the aim to provide opinion on the financial statements. During this period, the implementation of the review faced the obstacles of the delay in submitting financial statements, nomenclature changes, limited auditor numbers and competencies, limited time, and lack of budget support. 

scholarly journals How to choose and become a reviewer for a scientific medical journal

2018 ◽  
Vol 12 (2) ◽  
pp. 151
Author(s):  
Paola Gnerre ◽  
Giorgio Vescovo ◽  
Paola Granata ◽  
Cecilia Politi ◽  
Andrea Fontanella ◽  
...  
Keyword(s):  
Medical Journal ◽  
Peer Review ◽  
Review Process ◽  
Peer Review Process ◽  
Modern Science ◽  
Scholarly Work ◽  
Publication Delay ◽  
Area Of Interest ◽  
Good Review

Peer review is the process of subjecting an author’s scholarly work, research or ideas to the scrutiny of others who are experts in the same field. The peer review of scientific manuscripts is a cornerstone of modern science and medicine. Some journals have difficulty in finding appropriate reviewers who are able to complete reviews on time avoiding publication delay. We discuss some of the main issues involved during the peer review process. The reviewer has a direct and important impact on the quality of a scientific medical Journal. Editors select reviewers on the basis of their expertise. Reviewers are more likely to accept to review a manuscript when it is relevant to their area of interest. They should respond to ethical principles, excluding any conflict of interest condition. The reviewer has to be professional, constructive, tactful, empathetic and respectful. Structured approaches, quality indicators and step-by-step process check list formats could be useful in obtaining a good review.

scholarly journals INFLUENCE OF CLARITY OF BUDGET TARGET TOWARDS MANAGERIAL PERFORMANCE OF SATUAN KERJA PERANGKAT KOTA (SKPK) OF KOTA BANDA ACEH

2018 ◽  
Vol 1 (1) ◽  
pp. 13-26
Author(s):  
M Miranda ◽  
A Aliamin
Keyword(s):  
Financial Statements ◽  
City Government ◽  
Work Unit ◽  
Managerial Performance ◽  
Government Work ◽  
Independent Variable ◽  
The Impact ◽  
Banda Aceh ◽  
Research Show

This study aims to determine the effect of clarity of budget targets with managerial performanceof City Government Work Unit (Satuan Kerja Perangkat Kota/SKPK) of Banda Aceh. The samplein the study amounts to 90 people from the total population. The data are collected by usingquestionnaires; and they are analyzed qualitatively and quantitatively. Data analysis is conductedto see the impact of dependent variable towards the independent variable using simple regressionequation analysis using SPSS V 22 program. The results of research show positive linear relationand correlation between clarity of budget target and managerial performance. Furthermore, thereis positive and significant influence of clarity of budget target variable on managerial performanceof City Government Work Unit of Banda Aceh. Lastly, this study aims to determine the effect ofaccounting information system of the quality of financial statements of the Office of FinancialManagement Agency of Banda Aceh.

scholarly journals ANALISIS PENERAPAN STANDAR AKUNTANSI DAN SISTIM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN

2020 ◽  
Vol 2 (2) ◽  
pp. 79-89
Author(s):  
Alwi Alwi ◽  
M Rimawan ◽  
Aliah Pratiwi
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Sampling Method ◽  
Financial Statements ◽  
City Government ◽  
Regional Government ◽  
Work Unit ◽  
Government Accounting ◽  
Government Work

This study aims to analyze the effect of the adoption of Government Accounting Standards and Internal Control Systems on the Quality of Financial Statements of case studies conducted at the Regional Government Work Unit in Bima City Government. The research instrument used was a questionnaire with a Likert scale. The population and sample in this study is the Regional Work Unit as an accounting entity in the Bima City government area. The sampling method in this study uses a purposive sampling method with the Quota Sampling approach with each SKPD there are 3 respondents sampled namely the Head of Finance, Section Head as reviewer of the financial statements that have been prepared and Accounting Section Staff in charge of directly compiling financial statements. Data analysis techniques used in this study are the Validity Test, Reliability Test, Classical Assumption Test (Normality, Multicollinearity, Autokoerlasi) and Hypothesis Test with Multiple Linear Regression Test. The results of the analysis conducted in this study indicate that there is a positive influence on the application of Government Accounting Standards and Internal Control Systems to the Quality of Financial Statements in the Regional Government Work Unit of the City of Bima.

scholarly journals Determinan Reviu Laporan Keuangan dan Implikasinya terhadap Kualitas Laporan Keuangan Pemerintah Daerah

Eksos ◽  
2020 ◽  
Vol 15 (1) ◽  
pp. 48-64
Author(s):  
Bob Mustafa ◽  
Elsa Sari Yuliana
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Review Process ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Reports ◽  
Financial Report ◽  
Government Accounting ◽  
Internal Control System

There are still many LKPD opinions in West Kalimantan that have not yet reached WTP opinion, even stagnating from year to year. In addition, the role and function of regional inspectorates in realizing the aspirations of regional governments to obtain WTP opinions that have not been optimal needs to be improved. This study tries to find out the influence of understanding of government accounting standards and understanding of internal control systems in the process of reviewing financial statements in supporting the quality of local government financial reports. This study aims to determine and analyze the influence of the auditor's understanding of accounting standards and internal control systems on the quality of government financial reports through the financial statement review process. This research proves that directly there is a significant influence of Understanding of Government Accounting Standards and Understanding of the Internal Control System towards the Financial Report Review Process. An understanding of the Internal Control System and the Financial Report Review Process has a significant effect on the Quality of Financial Statements. Meanwhile, the understanding of understanding of government accounting standards has no significant effect on the quality of financial statements.

Efektivitas Kinerja Keuangan Badan Amil Zakat Nasional (Baznas) pada Program Pentasharufan Dana Zakat di Baznas Kota Yogyakarta

2018 ◽  
Vol 6 (1) ◽  
pp. 91-112
Author(s):  
Siti Nur Azizah
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Analysis Method ◽  
Highly Effective ◽  
Distribution Process ◽  
Effective Level ◽  
Year 2013

This study discusses the effectiveness of the financial performance of Badan Amil Zakat (BAZNAS) in the distribution process of zakat funds (through zakat agents?), namely Jogja Taqwa, Jogja Peduli, Jogja Sehat, Jogja Cerdas, Jogja Sejahtera from 2012-2016. This research that was conducted in BAZNAS Yogyakarta, specifically analyzes the distribution of zakat funds using the Allocation to Collection Ratio (ACR) analysis method. It measures the ability of the zakat institution (BAZNAZ?) in distributing (the zakat fund?) (through zakat agents?) by dividing the total allocation funds to their total collection funds and comparing financial statements for several periods. The results of this study show the levels of effectiveness of zakat distribution of each year, year 2012 shows a "fairly effective" score, year 2013 is at the "effective" level, year 2014 shows an "effective" score, the score level of 2015 was "highly effective" and the analysis shows a "fairly effective" score  in 2016 .

ACADEMY Journal 7(9), 2018

2018 ◽  
Author(s):  
Liudmila Vyacheslavovna Fomina ◽  
Саидова Феруза Бахтияровна
Keyword(s):  
Review Process ◽  
Final Decision ◽  
Research Subjects ◽  
Open File ◽  
Specific Research ◽  
Blind Review

"Journal of the Academy" isan international,peerreviewedmonthly journal. It is dedicated tothe publication of original scientific articles invarious academic disciplines.Articles that may be of interest to a wide rangeof researchers, welcome, and are not limited tothose who work on specific research subjects."Journal of the Academy" has an open file,according to which the published articles areavailable immediately after its publication, withthe exception of the embargo.ExpertiseThe magazine has a blind review process. Allarticles will initially be evaluated by the editor tomatch the magazine. The manuscripts that areconsidered suitable, are usually sent at leasttwo independent experts to evaluate thescientific quality of the article. The editor isresponsible for the final decision on whether toaccept or reject the article. Editor's decision isfinal.

EFFECTIVENESS OF USING MCH BOOKS AND MONSCA APPLICATIONS IN THE IMPLEMENTATION OF 14 T ANTENATAL SERVICE STANDARDS

2020 ◽  
Vol 12 (1) ◽  
pp. 68-73
Author(s):  
Rahmawati Rahmawati ◽  
Syarif Syafruddin ◽  
Nontji Wena
Keyword(s):  
Antenatal Care ◽  
Pregnant Women ◽  
Continuity Of Care ◽  
Control Design ◽  
Sampling Technique ◽  
Limited Time ◽  
Control Groups ◽  
Post Test ◽  
Service Standards

The component of antenatal care received by pregnant women is classified as incomplete because the implementation of standard pregnancy services is still using conventional methods. There are obstacles faced by midwives, such as the limited time in a recording, which has an impact on the declining quality of antenatal care standards. This research aims to compare the effectiveness of the use of KIA books and MONSCA applications in midwives in the application of the standard Antenatal service 14 T. This research was conducted in Puskesmas Tanete and Puskesmas Bontobangun Bulukumba District. The method used in the study is experimental quasi (pre-test post-test nonequivalent control design). Using a sample of midwives in this study, as many as 36 people were divided into two groups (18 intervention groups and 18 control groups). The sampling technique in this study used purposive sampling. Data were analyzed using the Mann-Whitney Test. The results showed that there was a difference in the effectiveness of using KIA books with MONSCA applications, MOSCA's applications were easier to use, faster, safer, and more accurate than KIA books. It can be concluded that the MONSCA application is more effective than KIA books. Key words: Effectiveness, Android-based Smart Continuity of Care application, KIA book, Antenatal service 14 T

METHODS ASSESSMENT QUALITY OF ACCOUNTING REPORTING AND MODELS OF THEIR MEASUREMENT

2020 ◽  
Vol 3 (3) ◽  
pp. 95-99
Author(s):  
E. H. ABU ◽  
Keyword(s):  
Internal Control ◽  
Stock Prices ◽  
Control Method ◽  
Financial Statements ◽  
Accounting Conservatism ◽  
Standardized Assessment ◽  
Accrual Quality ◽  
Indirect Measures

The article explores individual approaches used to measure and evaluate the quality of financial state-ments: standardized assessment, accrual-based models (accrual quality), Beneise models (M-Score), in-dexes - the internal control method and the degree of accounting conservatism. The reason for the great dependence on the use of indirect measures (proxies for the quality of financial statements or stock prices) is that some of the qualities of financial statements are unobservable.

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