Patiware, Andi
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Journal : Insan Cita Bongaya Research Journal

Pengaruh Motivasi Kerja dan Pelaksanaan Fungsi Manajemen Keuangan atas Pengelolaan Pendapatan Negara Bukan Pajak (PNBP) Terhadap Pelaksanaan Akuntabilitas Keuangan Pemerintah Kota Makassar Dian Kurniawan; Patiware, Andi
Insan Cita Bongaya Research Journal Vol. 2 No. 3 (2023): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i3.73

Abstract

This study aims to examine the effect of work motivation on the implementation of the financial management function in the management of non-tax revenue (PNBP) and its impact on the implementation of financial accountability for the government of Makassar City both jointly (simultaneously) and individually (partially). Respondents in this study were employees at the Makassar City Cooperative Service. Based on quantitative research methods, the total sample in this study was 44 respondents. In this study using primary data obtained from distributing questionnaires. The number of questionnaires distributed was 44 copies. The analytical method used in this study is multiple regression. The results of this study indicate that Work Motivation and the Implementation of the Financial Management Function simultaneously have a positive and significant effect on the Implementation of Financial Accountability at the Makassar City Government Office.
Pemanfaatan Teknologi Informasi dan Pengawasan Keuangan Terhadap Kualitas Laporan Keuangan Yudi Akhmad Sadeli; Kanji, Lusiana; Patiware, Andi
Insan Cita Bongaya Research Journal Vol. 2 No. 3 (2023): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i3.77

Abstract

The purpose of this study was to determine the Utilization of Information Technology and Financial Oversight on the Quality of Financial Reports in Anrihua Village, Kindang District, Bulukumba Regency. The research method used in this study is a quantitative research method using a descriptive approach. The population in this study were all apparatus of Anrihua Village, Kindang District, Bulukumba Regency, totaling 38 people.This study used a saturated sample, which took the entire population. The sample size in this study was 38 samples which included all apparatus of Anrihua Village, Kindang District, Bulukumba Regency. The results showed that the use of information technology had no positive and insignificant effect on the quality of financial reports in Anrihua Village, Kindang District, Bulukumba Regency. Meanwhile, financial supervision has a positive and significant effect on the quality of financial reports in Anrihua Village, Kindang District, Bulukumba Regency.