THE INFLUENCE OF EDUCATIONAL LEVEL, WORK EXPERIENCE AND COMPREHENSION OF ACCOUNTING INFORMATION SYSTEM ON FINANCIAL REPORT QUALITY

2018 ◽  
Vol 4 (2) ◽  
pp. 33-42
Author(s):  
Fajar Adiyanto ◽  
Yuli Chomsatu Samrotun ◽  
Anita Wijayanti
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Educational Level ◽  
Work Experience ◽  
Accounting Information ◽  
Primary Data ◽  
Multiple Series ◽  
Accounting Information System ◽  
Financial Report ◽  
Report Quality

This study is conducted to: 1) test and analyze the influence of educational level on financial report quality; 2) test and analyze the influence of work experience on financial report quality; 3) test and analyze the influence of accounting information system on financial report quality. This type of research i.e. research with quantitative data sources in this study is the primary data. Population in this study is all employees employed in district financial department in Surakarta with the sample amounted of 30 employees, where all population was taken as sample. The technique in this study use the question form. The data analysis in a linear regression multiple series program spss for windows version 17.0. From data analysis known that the variabel work experience (H2) and accounting information system comprehension (H3) have influence on financial report quality, and the educational level (H1) variable has no influence on financial report quality, with in the regression coefficient values show that showed a negative value i.e. t count-0.985 and significant value of 0.334

scholarly journals THE INFLUENCE OF EDUCATIONAL LEVEL, WORK EXPERIENCE AND COMPREHENSION OF ACCOUNTING INFORMATION SYSTEM ON FINANCIAL REPORT QUALITY

2018 ◽  
Vol 7 (2) ◽  
pp. 77
Author(s):  
Fajar Adiyanto
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Educational Level ◽  
Work Experience ◽  
Accounting Information ◽  
Analysis Method ◽  
Accounting Information System ◽  
Financial Report ◽  
Report Quality ◽  
Multi Linear Regression

This study is conducted to: 1) test and analyze the influence of educational level on financial report quality; 2) test and analyze the influence of work experience on financial report quality; 3) test and analyze the influence of accounting information system on financial report quality. Population in this study is all employees employed in district financial department in Surakarta with the sample amounted of 30 employees. Data analysis method is multi-linear regression. Results of hypothesis analysis showed that work experience (H2) and accounting information system comprehension (H3) have influence on financial report quality, and the educational level (H1) variable has no influence on financial report quality.Keywords: Educational level, work experience, accounting information system comprehension, financialreport quality.

scholarly journals THE INFLUENCE OF EDUCATIONAL LEVEL, WORK EXPERIENCE AND COMPREHENSION OF ACCOUNTING INFORMATION SYSTEM ON FINANCIAL REPORT QUALITY

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Fajar Adiyanto
Keyword(s):  
Information System ◽  
Educational Level ◽  
Work Experience ◽  
Accounting Information ◽  
Analysis Method ◽  
Accounting Information System ◽  
Financial Report ◽  
Report Quality ◽  
Sample Data ◽  
Multi Linear Regression

ABSTRAKPenelitian ini dilakukan untuk 1) menguji dan menganalisis pengaruh tingkat pendidikan terhadap kualitas laporan keuangan; 2) menguji dan menganalisis pengaruh pengalaman kerja terhadap kualitas laporan keuangan; 3) menguji dan menganalisis pengaruh sistem informasi akuntansi terhadap kualitas laporan keuangan. Populasi dalam penelitian ini adalah seluruh pegawai yang bekerja dibagian keuangan kecamatan di Surakarta sample yang berjumlah 30 pegawai, dimana seluruh populasi tersebut diambil untuk dijadikan sampel. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil analisis hipotesis menunjukkan bahwa pengalaman kerja (H2), dan pemahaman sistem informasi akuntansi (H3) yang berpengaruh terhadap kualitas laporan keuangan, sedangkan variabel tingkat pendidikan (H1) tidak berpengaruh terhadap kualitas laporan keuangan. Kata kunci: Tingkat pendidikan, Pengalaman Kerja, Pemahaman Sistem Informasi Akuntansi, Kualitas Laporan Keuangan ABSTRACTThis study is conducted to: 1) test and analyze the influence of educational level on financial report quality; 2) test and analyze the influence of work experience on financial report quality; 3) test and analyze the influence of accounting information system on financial report quality. Population in this study is all employees employed in district financial department in Surakarta with the sample amounted of 30 employees, where all population was taken as sample. Data analysis method is multi-linear regression. Results of hypothesis analysis showed that work experience (H2) and accounting information system comprehension (H3) have influence on financial report quality, and the educational level (H1) variable has no influence on financial report quality.  Keywords: Educational level, work experience, accounting information system comprehension, financial report quality

scholarly journals Pengaruh Gaya Kepemimpinan, Sistem Informasi dan Standar Akuntansi Pemerintah terhadap Kinerja Organisasi pada Pemerintah Kota Bima

2021 ◽  
Vol 4 (1) ◽  
pp. 178-194
Author(s):  
R . Ayu Ida Aryani ◽  
Isra Dewi Kuntary Ibrahim ◽  
Muhammd Israfil 
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Organizational Performance ◽  
Leadership Style ◽  
Accounting Information ◽  
Primary Data ◽  
System Variable ◽  
Accounting Standard ◽  
Accounting Information System ◽  
The Government

This research is done to find out the effect of leadership style, accounting information system and government accounting standard on government organizational performance of Bima City. It is applied to 31 regional work units (SKPD) in Bima City by taking the object of echelon II, II and IV echelon officials. This study uses a descriptive method with a quantitative approach. The type of data used is primary data obtained from distributing questionnaires to research respondents. There were 89 of questionnaires carried out and 80 questionnaires were analyzed. Data analysis is using multiple linear regressions with SPSS V.20. Based on the results of the t-test data analysis test, it shows that the leadership style variable has a significant positive effect on the government organizational performance of Bima City with a t-count value (3.746) > t-table (1.991), the accounting information system variable has a positive significant effect on the government organizational performance of Bima City. with a t-count value (3.322) > t-table (1.991) while the accounting standard variable has no significant effect on government organizational performance of Bima City with a t-count value (1.446) < t-table (1.991). Based on the results of the F test, it shows that leadership style, accounting information systems and accounting standards simultaneously have a significant effect on the government organizational performance of Bima City.

scholarly journals PENGARUH PEMANFAATAN SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH, KUALITAS SUMBER DAYA MANUSIA, DAN PENGAWASAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH ACEH

2020 ◽  
Vol 5 (2) ◽  
pp. 239-248
Author(s):  
Nova Rosmalita ◽  
Nadirsyah Nadirsyah
Keyword(s):  
Information System ◽  
Human Resources ◽  
Accounting Information ◽  
Financial Accounting ◽  
Financial Supervision ◽  
Primary Data ◽  
System Quality ◽  
Accounting Information System ◽  
Financial Report

The research examines the influence of the use of regional financial accounting information system, quality of human resources and regional financial supervision on the quality of  the Aceh Goverment financial report. The population in this study is SKPA of Aceh Province. The sampling technique used is simple random sampling. This study uses primary data which obtained through the questionnaire results. The data were colleccted 64 questionnaires from 32 SKPA. Data analysis using multiple linear regression. The results show that together, regional financial accounting information system, quality of human resources and regional financial supervision on the quality of  the Aceh Goverment financial report. Partially, each independent variable is an regional financial accounting information system, quality of human resources and regional financial supervision affects the quality of the Aceh Goverment financial report

scholarly journals SISTEM INFORMASI AKUNTANSI ALOKASI DANA DESA DI DESA TANJUNG DALAM KECAMATAN PONDOK KUBANG KABUPATEN BENGKULU TENGAH

2019 ◽  
Vol 2 (2) ◽  
pp. 78
Author(s):  
Shelvia Rezeki ◽  
Iwin Arnova
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Financial Reports ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Financial Report ◽  
Fund Allocation ◽  
Real Picture ◽  
The Village

The purpose of this study is to determine whether the village apparatus of Tanjung Dalam has the ability to make financial reports of the Village Fund Allocation in accordance with the Accounting Information System and To determine whether village officials are weak in terms of financial administration in Accounting Information Systems Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. This descriptive-based research is trying to describe the real picture of the phenomenon that occurs in the application of Accounting Information Systems on Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. While the technique used in the form of direct observation to the village of Tanjung Dalam, Pondok Kubang Sub-district of Central Bengkulu Regency, who then conducted interviews and documentation studies.After the data collected and data analysis it can be drawn conclusion, namely: In the management of village funds in the village of Tanjung Dalam is in accordance with the accounting information system and already using computerized system. While the executor of Accounting Information System is the treasurer of the village itself that has been able to arrange the village finances properly in accordance with Accounting Information Systems. Any acceptance or expenditure of village funds is recorded in the village general treasury. It's just that there is still lack of supporting facilities for the officers who manage the village fund's financial report.

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

scholarly journals ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PEMBAYARAN KLAIM ASURANSI JIWA DALAM MENINGKATKAN PELAYANAN KEPADA NASABAH (STUDI KASUS PADA PT ASURANSI JIWASRAYA PERSERO AREA LHOKSEUMAWE)

2019 ◽  
Vol 7 (2) ◽  
pp. 93
Author(s):  
Rayyan Firdaus ◽  
Nurul Akmal
Keyword(s):  
Information System ◽  
Qualitative Study ◽  
Life Insurance ◽  
Accounting Information ◽  
Primary Data ◽  
Insurance Company ◽  
Insurance Claims ◽  
Insurance Claim ◽  
Accounting Information System ◽  
Claim Number

This study was conducted to analyze the application of the Jiwasraya insurance claims payment accounting information system in improving service to customer life insurance claims. The data used in this study were primary data directly through the results of interviews with Jiwasraya Insurance Company employees, and customers. This is a descriptive qualitative study. The results of the study showed that the application of the life insurance claims payment accounting information system in improving service to customers at PT. Jiwasraya Insurance Persero Lhokseumawe area consisted of customers preparing all documents used in filing life insurance claims either died due to death or died due to accidents, following procedures for handling and administering death claims, waiting when checking procedures for recording life insurance claims i.e. by opening a claim payment in LBK in accordance with the account or estimated claim number in accordance with the applicable provisions, waiting for the results of life insurance claim reporting, and waiting for the results of the claim disbursement decision to be approved or rejected.

scholarly journals Determinants of the Quality Financial Information Small and Medium Enterprises Sector

2021 ◽  
Vol 2 (4) ◽  
pp. 1197-1202
Author(s):  
Aris Eddy sarwono ◽  
Asih Handayani
Keyword(s):  
Information System ◽  
Formal Education ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Skills Training ◽  
Primary Data ◽  
Education Programs ◽  
Training And Education ◽  
Accounting Information System ◽  
Medium Enterprises

This study aims to determine the effect of owner support, personal technical skills, training and education programs, age, gender, length of business and formal education on the performance of accounting information systems. This research was conducted on Small and Medium Enterprises (SMEs) in the Solo Raya area. The type of data used is quantitative data. The data source used is primary data. Data collection techniques using a questionnaire. The population in this study is SMEs in the Solo Raya area. The sampling technique used purposive sampling method with the number of samples determined with a specific purpose as many as 56 SMEs. The results showed that the variables of owner support, personal technical ability, training and education programs had an effect on the performance of the accounting information system, while variables of age, gender, length of business and formal education had no effect on the performance of the accounting information system.

scholarly journals ANALISIS SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN PADA PT. X

2021 ◽  
Vol 5 (2) ◽  
pp. 36-43
Author(s):  
Merin Krisdayanti ◽  
Nanik Kustiningsih
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Qualitative Data ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Information System ◽  
Descriptive Research ◽  
Using Data ◽  
A Company ◽  
Data Analysis Methods

The accounting information system for contracts and wages is very important for a company which can assist in making decisions and archieving the implementation of payroll and wages for employees. The goal is to be able to find out how the implementation of the accounting system for payroll and wages at PT. X. This type of research used in this research is descriptive research using data analysis methods, namely qualitative data analysis. This study aims to identify and analyze the payroll and wage accounting information system at PT. X. The results of this analysis indicate the payroll and wages accounting information system at PT. X which is still not supportive, as well as the lack of supervision on the attendance list of employees, this shows the weakness that accours in the company PT. X.

scholarly journals PERANCANGAN SISTEM PELAPORAN AKUNTANSI PADA USAHA MIKRO KECIL MENENGAH (UMKM) SESUAI DENGAN SAK-ETAP DI WILAYAH MALANG (Studi Kasus pada Resto Gama Malang)

2018 ◽  
Vol 1 (1) ◽  
pp. 35
Author(s):  
Intan Rachmawati A
Keyword(s):  
Economic Growth ◽  
Information System ◽  
Data Analysis ◽  
Accounting Information ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Accounting System ◽  
Actual Situation ◽  
Accounting Information System ◽  
Accounting Information Systems

The purpose of this research is to know about the application of accounting information system and reporting from Resto Gama. Resto Gama is a retoran or restaurant business that coincided in Watu Gong Malang city, started in design in 1993 and started operating in 1994 in Jember. The purpose of this restaurant opening to serve the high interest of the community, especially Brawijaya students in the field of culinary or culinary. This research uses descriptive qualitative approach where data will be analyzed descriptively from interview, and note from result of observation. Notes will be analyzed to systematically describe the focus of research which includes the design of accounting information systems and the draft of financial statements in accordance with the standards. Data analysis aims to describe the actual situation in the field. From the results of this study shows that the system is done by restaurant gama still less and should be evaluated. There is still a merger of jobdesk applied by gama. The accounting system at the restaurant is also less effective to run. This can be seen from the development and economic growth of Resto Gama Watugong which is considered slow.

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