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Journal : Jurnal Ilmiah Universitas Batanghari Jambi

PERBEDAAN PERILAKU ETIS PEJABAT PENATAUSAHAAN KEUANGAN DAN BENDAHARA SKPD BERDASARKAN FAKTOR INDIVIDUAL DALAM ETIKA PENYUSUNAN LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (SKPD) DI KABUPATEN SAROLANGUN Eva Setiarini Damanik
Jurnal Ilmiah Universitas Batanghari Jambi Vol 18, No 1 (2018): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.651 KB) | DOI: 10.33087/jiubj.v18i1.429

Abstract

The purpose of this study is to obtain empirical evidence related to significant differences in ethical behavior between PPK and Treasurer SKPD based on individual factors in the preparation of financial statements SKPD as measured by disclosure, cost and benefit, responsibility, misstate, and timeliness of the preparation of financial statements SKPD. This study will examine whether there are significant differences in ethical behavior between PPK and SKPD Treasurer based on individual factors in the preparation of SKPD financial statements that can be measured by disclosure, cost and benefit, responsibility, misstatement, and timeliness of SKPD financial report preparation. In this study, the disclosure, cost and benefit, responsibility, misstate, and timeliness variable of SKPD financial statements as variables will be measured and compared between two sample groups (PPK and SKPD Treasurer) which have different individual factors (locus of control, long time, gender, equity sensitivity, educational background and self efficacy. The results of data testing related to the analysis of individual factors of PPK and SKPD Treasurer at the Local Government of Sarolangun Regency in the ethics of preparation of financial statements SKPD There is no difference between PPK and SKPD Treasurer with internal locus of control to PPK and Treasurer SKPD with external locus of control in ethics of preparation SKPD's financial statements to the Sarolangun Regency Government are expressed by the variable cost and benefit and timeliness. Keywords: Role of PPK and Treasurer SKPD, Financial Statement Preparation Ethics, Financial Statement SKPD Sarolangun
Evaluasi Penggunaan Sistem Accurate dalam Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan UMKM (Studi Kasus PT Cerita Rasa Kita) Yulia Istia ningsih; Eva Setiarini Damanik
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 2 (2023): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i2.4275

Abstract

This study aims to evaluate the cycle of financial records at PT. Tell us that we are more accurate in preparing financial reports. Evaluation is done by comparing financial records manually and using an application system. Accounting applications in financial reports play an important role and are very helpful in facilitating the company's operational activities. The application system used in UMKM is the Accurate system. Research conducted at this company using a case study method with qualitative methods. The results of this study indicate that using the Accurate system can make it easier for accounting staff to enter financial data in accordance with UMKM financial reporting standards compared to previously using manual