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All Journal The Indonesian Journal of Accounting Research Jurnal Mutiara Ilmu Akuntansi Jurnal Mahasiswa Bina Guna
Indra Kesuma
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Analysis of Relationship between Effectiveness of Internal Control System and Audit Opinions on Local Government Financial Statements Indra Kesuma; Irwan Taufiq Ritonga
The Indonesian Journal of Accounting Research Vol 23, No 3 (2020): IJAR September 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.497

Abstract

This study aims to analyse and to describe relationship between effectiveness of internal control system (ICS) and audit opinion of the Audit Board (the AB) of the Republic of Indonesia on Local Government Financial Statements (LGFS). In addition, this study also aims to explain the consideration of ICS effectiveness in the process of formulating audit opinion. This study uses an explanatory sequential mixed method. This study uses a different approach compared to previous research by considering materiality factors in assessing effectiveness of ICS. Sample of this study is fifty four local government in Indonesia. Analytical tools used include content analysis, correlation analysis, mean difference tests, and textual data analysis.  Content analysis is performed on fifty four ICS Audit Reports year 2017, correlation analysis utilizes Somer’s d and Kendall’s tau c, and mean difference test analysis uses Kruskal Wallis. Meanwhile, textual data analysis is carried out on the results of interviews with nine auditors from three AB representative offices in Java. Results of this study show that effectiveness of ICS has a strong and positive relationship with audit opinion on LGFS. In addition, average score of ICS effectiveness is different for each group of LGFS audit opinion. This fact shows that the AB has considered ICS effectiveness in formulating audit opinions. Results of interview show that pattern of relationship between effectiveness of ICS and audit opinion is indirect. The AB considers effectiveness of ICS in the phase of determining audit planning materiality rate and in the phase of analyzing impact of ICS findings on the fairness of LGFS. Implication of this results is that the government should revise audit regulations by removing ICS effectiveness as one of factors that must be considered in the formulation of audit opinion because ICS effectiveness  and audit opinion are not directly related.
Pengaruh Kompetensi Aparatur, Penerapan Akuntabilitas dan Ketaatan pada peraturan terhadap Akuntabilitas Kinerja pada BPKA Provinsi Aceh Eliana Eliana; Thasrif Murhadi; Indra Kesuma; Irmawati Irmawati; Engkin Muttaqin
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3205

Abstract

This study aims to analyse the competence of local government apparatus, the implementation of financial accountability and compliance with regulations on performance accountability at the Aceh Financial Management Agency. The sample of this study were employees of the Aceh Financial Management Agency, totalling 29 employees using the census technique. The variable competence of local government apparatus, the application of financial accountability and adherence to regulations on performance accountability is measured using a Likert scale, and the data is obtained by distributing questionnaires to respondents. The results of the analysis show that simultaneously there is an influence of the competence of local government apparatus, the application of financial accountability and adherence to regulations on performance accountability. The results of the F test obtained Fcount> Ftabel or (16.346> 2.73) and a significant test that the p value is 0.000 < p which is set at 0.05. Partial test results show that: 1. The competence of local government apparatus affects performance accountability Thitung 3,755> Ttabel 1,703 and p value 0.001 < p 0.05 means significant. 2. The application of financial accountability affects performance accountability Thitung 2,713> Ttable 1,703 and p value 0.002 < from p 0.05 means significant, 3. Obedience to regulations affects performance accountability Thitung 2,777> Ttable 1,703 and p value 0.004 < from p 0.05 means significant.
Pengaruh Latihan Permainan Mini Terhadap Peningkatan Kemampuan Passing - Stopping Dalam Permainan Sepak Bola Pada Atlet Usia 10 – 14 Tahun SSB Portis Saentis Fc Percut Sei Tuan Tahun 2021 Indra Kesuma; Afri Tantri
Jurnal Mahasiswa Bina Guna Vol 1 No 3 (2023): Jurnal Mahasiswa Bina Guna
Publisher : Sekolah Tinggi Olahraga dan Kesehatan Bina Guna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55081/jmbg.v1i3.896

Abstract

Penelitian ini dilatarbelakangi oleh kurangnya variasi latihan dalam bermain sepakbola, sehingga menimbulkan kejenuhan bagi peserta didik. Selain itu, kemampuan peserta didik dalam melakukan passing-stopping yang masih kurang baik. Penelitian ini bertujuan untuk mengetahui pengaruh yang signifikan latihan sepakbola empat gawang terhadap kemampuan gerak dasar passing-stopping bermain sepakbola Atlet Usia 10 – 14 Tahun SSB Portis Saentis FC Percut Sei Tuan. Penelitian merupakan penelitian eksperimen. Metode yang digunakan adalah one-group pretest-posttest design. Populasi penelitian ini adalah Atlet Usia 10 – 14 Tahun SSB Portis Saentis FC Percut Sei Tuan yang berjumlah 16 anak. Teknik pengambilan sampel yaitu random sampling. Instrumen yang digunakan adalah tes keterampilan passing-stopping dengan papan pantul. Teknik analisis yang digunakan adalah dengan menggunakan analisis uji-t. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh yang signifikan latihan sepakbola empat gawang terhadap kemampuan gerak dasar passing- stopping bermain sepakbola Atlet Usia 10 – 14 Tahun SSB Portis Saentis FC Percut Sei Tuan. Apabila dilihat dari angka Mean Difference sebesar 2,625 dan rerata pretest sebesar 15,31, hal ini menunjukkan bahwa latihan yang dilakukan mampu memberikan perubahan yang lebih baik 17,14% untuk kemampuan passing- stopping bola dibandingkan sebelum diberikan latihan
Co-Authors Afri Tantri Eliana Eliana Engkin Muttaqin Irmawati Irmawati Irwan Taufiq Ritonga Thasrif Murhadi