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All Journal The Indonesian Accounting Review Jurnal Akuntansi Aktual
Busaini .
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Economics, Econometrics & Finance Social Sciences

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PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN ANGGARAN, POLITIK PENGANGGARAN, DAN TRANSPARANSI PUBLIK TERHADAP SINKRONISASI DOKUMEN APBD DENGAN KUA-PPAS PADA PEMERINTAH KABUPATEN LOMBOK BARAT Nurhidayati Hikmah; Busaini .; Sri Pancawati
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.521 KB)

Abstract

This study aims to determine the effect of human resources capacity, budget planning, politi-cal budgeting, and public transparency on the synchronization between Regional Revenues and expen-ditures budget (APBD) document and General Policy of Regional Revenues and Expenditures Budget(KUA) and Provisional Budget Ceiling Priority (PPAS) document. The population in this study wascouncilors and officer/staff involved in the preparation of the Work Plan Budget (RKA) SKPD includes33 SKPD. The sampling method using census method, where all the population became the samples asmuch as 127 people. The data in this study using primary data. The data obtained were analyzedthrough multiple linear regression tests. Hypotheses simultaneously and partially tested by F test and ttest. Results of this study showed that simultaneous variable capacity of human resources, budgetplanning, political budgeting, and public transparency has a positive and significant impact on thesynchronization between APBD documents and KUA-PPAS documents. And in partial, the capacity ofhuman resources, budget planning, political budgeting, and public transparency has a positive andsignificant impact on the synchronization between APBD documents and KUA-PPAS documents. Theimplications of this research, can be useful as a conceptual contribution to policy makers, especially inWest Lombok Regency Government and Parliament should be consistent and have a high commitment inbudgeting and KUA-PPAS.Keywords:budget, KUA-PPAS, human resources capacity, budget planning, budgeting politics andpublic transparency
Determinant of the presentation of proxy of user assets report and its implication for the quality of financial statements (A case study at the Work Unit of KPPN Mataram) Triko Slamet; Busaini .; Nur Fitriyah
The Indonesian Accounting Review Vol 6, No 2 (2016): July - December 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i2.610

Abstract

The purpose of this study is to determine the effect of human resource ability, information technology utilization, government internal control system, and organizational commit-ment towards the presentation of proxy of user assets report and the effect of the presenta-tion of proxy of user assets report on the quality of financial statement. The population consisted of the providers of proxy of user assets report and the providers of financial state-ments at the Work Unit of State Treasury Service Office (KPPN) Mataram as many as 726 people with a total sample of 88 people. This study uses four exogenous variables: human resource ability, information technology utilization, government internal control system, organizational commitment, and two endogenous variables: the presentation of proxy of user assets report and the quality of financial statements. Data collection technique used in this study is a survey by distributing questionnaires. Data analysis tool used is SmartPLS version 2.0 M3. The results show that the human resource ability and government internal control system have positive influence on the presentation of proxy of user assets report, information technology utilization and organizational commitment have no influence on the presentation of proxy of user assets report, and the presentation of proxy of user assets report has positive influence on the quality of financial statements.
Co-Authors NUR FITRIYAH Nurhidayati Hikmah Sri Pancawati Triko Slamet