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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Enggar Diah PA
Unknown Affiliation
Economics, Econometrics & Finance

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Determinan Implementasi Standar Akuntansi Pemerintahan (SAP) Berbasis Akrual: Studi pada Badan Penegelola Keuangan dan Aset Daerah (BPKAD) Kota Jambi dan Kabupaten Tanjung Jabung Barat Nurhasniwati; Mukhzarudfa; Enggar Diah PA
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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This study aims to examine the factors that influence the implementation of government accounting standards, namely human resources, infrastructure and information technology in BPKAD Jambi City and Tanjung Jabung Barat District. This research is a survey research by distributing questionnaires directly to the sample as primary data. The sample technique used is purposive sampling. The sample in this study was the Head of Subdivision of Finance and Budget Users in BPKAD Jambi City and Tanjung Jabung Barat Regency. The analytical method used is multiple linear regression using the SPSS 24 application. The results of this study indicate that human resources, infrastructure and information technology simultaneously influence the implementation of accrual-based government accounting standards. Human resources and information technology affect the implementation of accrual-based government accounting standards. Infrastructure has no effect on the implementation of accrual-based government accounting standards. The magnitude of the influence of human resources, infrastructure and information technology with the implementation of accrual-based SAP of 64.9%, while the remaining 35.1% is influenced or explained by other variables not included in this research model. So that it can be stated to have a very strong closeness coefficient.
Pengaruh Kondisi Internal, Kondisi Debitur dan Kondisi Lingkungan Terhadap Non Performing Loans (NPL) dengan Variabel Mediasi Jumlah Kredit (Studi Pada Bank Mandiri Cabang Sungai Bahar) Mukti Dian S; Afrizal; Enggar Diah PA
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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This research aims to determine and analyze the influence of internal conditions, debtor conditions, and environmental conditions on the number of loans with NPL as a mediating variable at PT. Bank Mandiri Cabang Sungai Bahar. The population of this research included all customers with the sampling technique used was the Slovin formula so that the sample taken was 117 customers. The analysis technique used is to use multiple regression and path analysis. The result of this research showed that partially, internal conditions significantly affected the number of loans, debtor conditions and environmental conditions did not significantly affect the number of loans and had a significant positive effect on non-performing loans (NPL). Internal conditions, debtor conditions and environmental conditions significantly influence non-performing loans (NPL). Internal conditions, debtor conditions and environmental conditions and the amount of credit simultaneously influence the non-performing loans (NPL). The amount of credit has an effect as an intervening variable internal conditions to NPL. The amount of credit has no effect as an intervening variable on the condition of the debtor and environmental conditions on non-performing loans (NPL).
Co-Authors Afrizal Mukhzarudfa, Mukhzarudfa Mukti Dian S Nurhasniwati