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All Journal Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal
Suji Abdullah Saleh
Politeknik Negeri Bandung
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Pengaruh Kompetensi Sumber Daya Manusia dan Pemanfaatan Jaringan Internet E-SAKIP Terhadap Efektivitas Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) (Survey Pada Organisasi Perangkat Daerah di Pemerintah Kota Bandung) Ranti Radinda; Suji Abdullah Saleh
Prosiding Industrial Research Workshop and National Seminar Vol 12 (2021): Prosiding 12th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.083 KB)

Abstract

Pengaruh Kompetensi Sumber Daya Manusia dan Pemanfaatan Jaringan Internet E-SAKIP Terhadap Efektivitas Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) (Survey Pada Organisasi Perangkat Daerah di Pemerintah Kota Bandung)
Pengaruh Rasio Derajat Desentralisasi, Rasio Ketergantungan Keuangan Daerah, Dan Rasio Tingkat Pembiayaan SiLPA Terhadap Alokasi Belanja Modal Pada Pemerintah Kabupaten/Kota Di Provinsi Jawa Barat Yulistiani Marlianita; Suji Abdullah Saleh
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.657 KB) | DOI: 10.35313/iarj.v1i1.2357

Abstract

This research aimed to be examine the significant effect indicator of financial performance, namely the degree of decentralization ratio, dependency level ratio, and SiLPA financing rate ratio on the allocation ofc apital expenditure in the regencies/municipalities in West Java Province. The data used in this study was secondary data concisting Statement of Budget Realization of 27 regencies/municipalities in West Java Province 2014-2018 which were obtained from report of audit findings (LHP) by national Audit Board (BPK) of West Java Province. Data analysis method in this research used Random Effect Model (REM) by using Eviews 9 software. The results of this study show that simultaneously the degree of decentralization ratio, regional financial dependence ratio, and SiLPA Financing rate ratio has a significant effect on the allocation of capital expenditures. However, partially the degreeoof decentralization ratio and regional financial dependence ratio does not has a significant effect on the allocation of capital expenditure while the SiLPA financing rate ratio has a significant effect on the allocation of capital expenditure in regencies/municipalities in West Java Province with a coefficient determination value is 0.437352.
Pengaruh Penerapan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Pada Satuan Kerja Perangkat Daerah Kota Bandung) Ferina Anggraeni; Suji Abdullah Saleh
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.41 KB) | DOI: 10.35313/iarj.v1i1.2358

Abstract

The budget function as an instrument of public accountability for the management of public funds. To support this, the government needs a good approach in order to achieve predetermined goals. Performance-based budgets are used by the government as a reference in preparing budgets to achieve performance goals and targets and to meet performance accountability. This study aims to determine how the implementation of performance-based budgeting and performance accountability of government agencies in Bandung City Regional Work Units, as well as to analysis the effect of implementing performance-based budgets on the performance accountability of government agencies. The research method used in this research is quantitative. The sampling technique used purposive sampling. The sample was selected based on certain criteria, namely 26 SKPDs with the status of regional offices and regional agencies in Bandung City. Data collection was carried out by distributing questionnaires to the planning or budgeting sector and the field of finance or accounting, the number of respondents in this study was 70 people. The method of analysis in this study uses simple linear regression analysis with the help of SPSS 24 Software. The results show that the implementation of performance-based budgets has a positive and significant effect on the accountability of the performance of government agencies.
Pengaruh Inventarisasi Aset Tetap Daerah terhadap Kualitas Laporan Keuangan dengan Legal Audit sebagai Variabel Intervening Imas Sukmawati; Endah Dwi Kusumastuti; Suji Abdullah Saleh
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.667 KB)

Abstract

This research aims to find out and evaluate the implementation of Regional Fixed Asset Inventory with audit activities that will impact the quality of financial statements. This research was conducted in the Bandung Regency Government using quantitative research methods with steps in this research namely by disseminating primary and secondary data (Questionnaire) in the form of The Examination Results Report (LHP) of BPK RI on the Financial Report of Bandung District Government in fiscal year 2015-2019. The research sample was selected by purposive sampling method which is the user of assets in 30 Government Agencies. With the expected data analysis results all variables have a positive effect. However, after data processing using SmartPLS software version 3.0 that the Inner Model test showed one of the three unproven hypotheses, among them the Legal Audit variable (Z) did not significantly affect the Financial Report Quality (Y) variable. However, in general the achievement of Regional Fixed Asset Inventory against Legal Audit and Implications on the Quality of Financial Statements is said to be good with one thing still to be improved and developed.
Pengaruh Perubahan Arus Kas dan Profitabilitas Terhadap Return Saham Sebelum dan Selama Pandemi Covid-19 (Studi Pada Sektor Transportasi dan Logistik Yang Terdaftar Di Bei Periode 2017-2020) Rafly Yanuar; Suji Abdullah Saleh
Indonesian Accounting Literacy Journal Vol 2 No 3 (2022): Indonesian Accounting Literacy Journal (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i3.4021

Abstract

This study intend to determine the effect of changes in cash flow and profitability on stock returns in transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research method is a quantitative method with the data source used is a documentary in the form of the company's financial statements. The data analysis method used descriptive statistical analysis, classical assumption test, multiple regression analysis, and hypothesis testing. Based on the test results, operating cash flow, investment cash flow, funding cash flow, return on assets, return on equity, and earnings per share simultaneously have an effect on stock returns. Investment cash flow partially has a negative and significant effect on stock returns. Return on equity has a positive and significant effect on stock returns, while operating cash flow, funding cash flow, return on assets, and earnings per share have no partial effect on stock returns.
Co-Authors Endah Dwi Kusumastuti Ferina Anggraeni Imas Sukmawati Rafly Yanuar Ranti Radinda Yulistiani Marlianita