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All Journal Wahana Riset Akuntansi Journal of Biology Education SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Akademi Akuntansi (JAA) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Eksplorasi Akuntansi (JEA)
Deviani Deviani
Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Wahana Riset Akuntansi

 1 
Pengaruh Pengetahuan Dewan Tentang Anggaran Terhadap Pengawasan Keuangan Daerah Dengan Akuntabilitas Publik Sebagai Variabel Pemoderasi Trini Wulandari; Deviani Deviani
Wahana Riset Akuntansi Vol 1, No 2 (2013)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.631 KB) | DOI: 10.24036/wra.v1i2.2637

Abstract

This research examines the influence of regional representative board knowledge to the regional finance control with public accountability as moderating variabel. Population in this research is Regional Representatives Board of Regency and City in West Sumatera province. Samples selection by purposive sampling participated by 297 respondents. The data collecting technique used in this research in by giving questionnaires to the Budget Section of the Regional Representatives Board of Regency and City in West Sumatera province. The analysis methode used in this research is moderated regression analysis. The result of this research concludes that the regional representatives board knowledged toward budget gives positives and significant effect to the regional financial control. While public accountability has no positive and significant effect to the relation between the board knowledged on budget and the regional financial control. Keywords: regional representative board, public accountability, regional finance, board knowledge
Riset Pelaporan Keuangan Pemerintahan Selama Satu Dekade di Indonesia : Sebuah Review Literature Deviani Deviani
Wahana Riset Akuntansi Vol 8, No 2 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i2.110780

Abstract

This paper aim to provides the overview of the state of research in the fields of governmental financial reporting in Indonesia over the period 2005-2015 and also explore  avenue for future research. To achieve the aim, this paper reviews prior research on governmental financial reporting in Indonesia encompassing the research papers published in nine university journals, Accounting National Symposium (SNA), theses and dissertation from selected universities. A total of 28 studies were identified.  Review based on the following three research question: 1) What topiks of interest to researchers, 2) what research methods are most often used, 3) what paradigm approach used by the researchers. By so doing the government's financial reporting research mapping may be obtained. The results of the analysis conducted in this paper reveals a paradigm approach undertaken in research. Moreover, the result show that, most  topik of interest is disclosure area,  archival and questionaire research method are still dominated.   Furthermore,   although there are variation related to topiks theories and research methods, a mainstream in governmental financial reporting research seems to exist. The institutional and social aspects of financial reporting are still relatively unexplored. This review suggests in order to conduct research with the diverse paradigm approaches. Each paradigm should complementary and cooperate not isolated. The literature review is limited to research papers published in Indonesian university, Indonesian postgraduates students research from overseas excluded. Finally recommended to conduct financial reporting research by discussing the institutional and social aspects. Keywords: Public Sektor Accounting; Governmental Financial Reporting; Paradigm Approach
Pengaruh Kapasitas SDM, Pemanfaatan TI Dan Pengawasan Keuangan Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah Galuh Fajar Delanno; Deviani Deviani
Wahana Riset Akuntansi Vol 1, No 1 (2013)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.874 KB) | DOI: 10.24036/wra.v1i1.2312

Abstract

The value of local government financial reporting information is influenced by several factors: the capacity of human resources, the utilization of information technology, the control of regional finance and the system of internal control. The writer wanted to know the effect those factors to the value of local government financial reporting information. testing  hypothesis used primary data. The techniques analysis of data used path analysis with the system of internal control, the capacity of human resources, the utilization of information technology and the control of regional finance as exogenous variable . The research  found that the capacity of human resources, the utilization of the information technology, the control of regional finance and the system of internal have a significally give positive influence to the value of local government financial reporting information.. It is recommended to the local government to do a review about the capacity of human resources, the utilization of information technology, the control of regional finance and the system of internal control to make financial reporting so it has information value. Keywords: information value, the capacity of human resources, the utilization of information technology, the control of regional finance, the system of internal control.
Co-Authors Bayu Putra Charoline Cheisiviyanny Dian Fitria Handayani Elvi Rahmi Fadila Sri Mulyati Galuh Fajar Delanno Irdha Yusra Marna, Jean Elikal Mayar Afriyenti Mega Mistika Muhammad Rizal Nugrahaningsih Wahyu Harini, Nugrahaningsih Wahyu Rizky Zikri Sandunaez Sindy Putri Nur Rahmadanni Suci Novalia Supriyanto Supriyanto Trini Wulandari Vita Fitria Sari Weni Nelmira Yolanda Sari Hendra Yolandafitri Zulfia Yumna, Aimatul