Journal AK-99
Vol 3 No 1 (2023): Journal AK-99

The Effect Of Understanding Of Government Accounting Standards And The Utilization Of Regional Financial Accounting Information Systems On The Quality Of Regional Government Financial Reports In Parepare City

Ahmad Dani (FEB UMPAR)



Article Info

Publish Date
09 Jun 2023

Abstract

utilization of regional financial accounting information systems on the quality of regional financial reports. This research uses quantitative research methods. Data obtained from primary data, namely through the distribution of questionnaires. Research respondents are leaders and staff who are directly involved. The questionnaire was processed using the SmartPLS 3.0 application. Based on the research results, the understanding of government accounting standards has a significant positive effect because in the process of presenting local government financial reports it must be supported by a good basis or foundation, one of which is an understanding of supporting government accounting standards. Utilization of the Regional Financial Accounting Information System has a significant effect on the quality of local government financial reports due to the increasingly rapid development of technology and information networks, if it is not utilized as well as possible, it is definitely useless and outdated. The government in response to this development is carried out so that the process can be simplified and the delivery of information is fast and accurate, data confidentiality and security can be maintained, cost efficiency in the process of managing transaction data so as to produce quality financial reports.

Copyrights © 2023






Journal Info

Abbrev

ak99

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal AK-99 merupakan jurnal yang diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare yang mencakup bidang ilmu Akuntansi Manajemen, AKuntansi Sektor Publik, Akuntansi Ekonomi Syariah, Akuntansi Keuangan Daerah, Audit, Perpajakan. Journal AK-99 ...