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Efektifitas Penerapan Sistem Pengendalian Intern Pemerintah Dalam Meningkatkan Kualitas Laporan Keuangan (Studi Pada Pemerintah Kota Pematangsiantar Hery Pandapotan Silitonga; Jenni Gultom; Lenny Dermawan Sembiring
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Abstract

This study aimed to determine the effectiveness of the implementation of the government internal control system to improve the quality of financial statements. The research design used was literature research that utilized a literature review as a reference. The data collection used the documentation and questionnaire methods by distributing questionnaires to the sample. The study was conducted from May 2020 to July 2020. The research population was the Regional Apparatus Organization of Pematangsiantar City. The flow of activities carried out in this study was carried out with an interactive cycle process. The reduced data were presented in the form of descriptions in accordance with the aspects of the study, which aimed to make it easier for researchers to interpret data and draw conclusions. Based on the results of the study that has been conducted, it is concluded that the effectiveness of the implementation of the government internal control system carried out by the Pematangsiantar City Government could improve the quality of the financial statements issued.
EFEKTIFITAS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DALAM MENGOPTIMALKAN KINERJA MANAJERIAL PADA PERUSAHAAN DAERAH PAJAK HORAS JAYA (PDPHJ) PEMATANGSIANTAR Indah Dwi Pramita Harahap; Deli Yanti Simbolon; Jenni Gultom; Hery Pandapotan Silitonga
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

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Responsibility accounting is a system designed to collect and report costs according to the responsibility center in achieving organizational goals. This study aims to determine the effectiveness of the application of accountability accounting in optimizing managerial performance. This research was conducted at the Regional Pajak Horas Jayai Pematangsiantar. Sources of data using primary and secondary data. Data collection techniques by observation, documentation, and interviews. The data analysis technique used qualitative analysis. The results of research on the application of high responsibility accounting, it will improve managerial performance. Responsibility centers in organizations that have managers will control and be responsible for costs, profits and investments, this will increase morale because they believe that they are working for a common goal.