Abstract:The need for accountability in Indonesian government demands transparency and accurate financial reports. This research examines the influence of work competency and the use of information technology (IT) on the quality…
of financial reports and their impact on the operational efficiency of Korem 083/BDJ. With quantitative descriptive methods and path analysis using SmartPLS and SEM-PLS, this research involved employees in the planning and finance fields. The variables studied include work competency, IT utilization, financial report quality, and operational efficiency. The research results show that IT utilization has a positive impact on operational efficiency, while work competency has a negative impact. However, work and IT competencies contribute positively to the quality of financial reports, which ultimately increases operational efficiency. The quality of financial reports has also been proven to mediate the relationship between work competency, IT utilization and operational efficiency. These findings confirm that increasing operational efficiency is very dependent on the quality of financial reports as well as optimizing information technology and work competencies.
Abstract:Judges are members of the Catur Wangsa Law Enforcement in Indonesia. The integrity and accountability of a judge becomes an actor in determining public trust in the justice system. -moral and ethical values. The judge's…
code of ethics has been compiled to guide the behavior and moral standards that must be adhered to by judges. This research uses a qualitative research method with a descriptive-analytic approach which aims to provide an in-depth understanding regarding the basic code of ethics for judges in maintaining judicial integrity and accountability. The main sources for this research come from related literature, including books, scientific journals and official documents which discuss judges' codes of ethics, integrity values and accountability principles in the judicial context. used in this research consists of primary data and secondary data. The definition of a judge's code of ethics is a concrete expression of ethics, morality and religion. The judge's code of ethics is an important basis for maintaining integrity and responsibility. You must be able to face challenges and be balanced, taking full responsibility and responding to your challenges. Conscience, ethical values of society and SWT Allah SWT, and because being a judge is a profession, there is a need for a code of ethics or professional code.
Abstract:MSMEs (Micro, Small and Medium Enterprises) play a very important role in the Indonesian economy, especially in creating jobs and empowering communities. However, MSMEs often face significant challenges in recording and…
reporting their financial assets. This study aims to identify the main challenges faced by MSMEs in recording and reporting assets, analyze the factors that cause a lack of accuracy in asset recording, and evaluate the effect of limited managerial knowledge and access to technology on the quality of financial reports. The research method used is a qualitative approach with in-depth interviews with MSME owners/managers and field observations. The results of the study indicate that lack of accounting knowledge, limited human resources, and minimal technological support are the main factors that hinder accurate asset recording. In addition, inaccuracies in financial reports can have a negative impact on the ability of MSMEs to obtain funding from financial institutions or investors. Therefore, efforts are needed to increase capacity through management training and the use of accounting technology to improve the transparency and accuracy of MSME financial reports.
Abstract:The study examines the influence of gender on moral judgment in the legal profession in Indonesia. In this study, gender gaps in the ethical decision-making process and the factors that influence them are identified through…
ugh a qualitative approach and a survey of relevant literature. The findings of the study indicate that, despite significant barriers related to gender stereotypes, women in the legal field usually prioritize ethical principles when making decisions. To create more impartial and fair justice, this study disseminates information about the importance of gender equality in the legal system. Additionally, this study found that while there were no pronounced gender differences, women tended to be more vulnerable to the impact of emotions and social norms on moral judgment. This implies that even while gender has no direct bearing on moral judgments, social and emotional background must still be taken into account. With a focus on the necessity of a more inclusive and sensitive approach to the social elements that influence decision-making, these findings offer significant insights for the establishment of ethical rules and training in the Indonesian legal profession.
Abstract:This research aims to examine the factors that influence the quality of regional government financial reports: human resources competency, government accounting standards, and regional financial accounting systems (empirical…
ical study of the Lamongan Regency Government and Bojonegoro Regency Government). This research was conducted in Lamongan and Bojonegoro involving 40 employees of BPKAD Lamongan and BPPKAD Bojonegoro as respondents. This quantitative research uses multiple linear regression. This technique is processed with SPSS 25 to analyze several hypotheses. The intercorrelation model between the three variables in this research reveals that human resource competency, implementation of government accounting standards and implementation of regional financial accounting systems have a significant correlation with the quality of regional government financial reports.
Abstract:This research was conducted at CV. XYZ using primary and secondary data obtained from the company and focused on accounting treatment, especially fixed asset accounting.The goal to be achieved in this final project is to…
determine the treatment of fixed assets based on PSAK No. 16 on CV. XYZ. The type of data used is primary data and secondary data. The data collection method used consisted of interview and documentation methods. Primary data used in the form of interviews. While the secondary data used are the financial statements of CV. XYZ in 2017 and a list of fixed assets of CV. XYZ in 2017. The data analysis method used is descriptive qualitative analysis. The results of the preparation of the final project show that the accounting treatment of fixed assets at CV. XYZ is in accordance with PSAK No. 16. CV. XYZ continues to be guided by PSAK No. 16 regarding fixed assets and continues to follow developments so that the financial statements produced remain reliable with accounting guidelines generally accepted.
Keywords: Treatment of Fixed Assets, PSAK No. 16
Abstract:This qualitative research discusses the implementation of the Financial Management Accounting Information System (FIS) and its implications for the efficiency and effectiveness of financial management of organizations or…
companies. Through a case study approach, this research analyzes how the implementation of AIS-PK affects the sprocess of recording, monitoring, and reporting finances. Data were obtained through interviews with relevant personnel, direct observation, and analysis of finance-related documents. The results show that the implementation of AIS-PK positively affects the efficiency of financial management by improving accuracy and speed in recording transactions and monitoring cash. In addition, the ability to generate real-time financial reports also strengthens more timely decision-making. The implication of these findings is the importance of information technology integration in financial management strategies to improve organizational or corporate performance
Abstract:M-Paspor aims to make passport services more transparent, accountable and fast. However, in the process of its application as a public servant, the socialization provided has not been able to fully reach the community. So…
o people have to come repeatedly to just ask questions related to the use of the application. This study aims to describe the implementation of e-government in the use of m-paspor applications at the Immigration Office Class II TPI Tanjung Uban. The research method used is a qualitative method with a descriptive approach. The theory used from Harvard JFK School of Government, with several indicators including Support, Capacity and Value. The results showed that the implementation of e-government in the use of m-paspor applications has run in accordance with the objectives but has not been optimal in one of the indicators. In the Support indicator, support in the form of SOP’s and m-paspor policies, direct socialization and through social media as well as supporting infrastructure at the Immigration Office Class II TPI Tanjung Uban is quite good. In the Capacity indicator, the availability of financial resources is intended for socialization needs, the information technology infrastructure in the service process looks adequate to facilitate the community, but in the process of implementing the application there are still several obstacles, including frequent application errors, payment codes do not come out, limited quotas and so on, as well as the availability of human resources derived from receiving CPNS selection analysis S1 immigration and has been provided with periodic training by the Directorate General of Immigration. The Value indicator is considered good, because both officers and the public have been able to feel the convenience with the m-paspor application.
Abstract:This research aims to determine the effect of environmental accounting and corporate social responsibility disclosures on the financial performance of pharmaceutical sub-sector manufacturing companies listed on the Indonesia…
esia Stock Exchange in 2018-2021. Environmental accounting disclosures will encourage the ability to minimize environmental problems faced by the Company, problems of environmental damage, their causes and their impact on human life both now and in the future. This encourages people to realize the importance of environmental conservation. This research uses quantitative methods. The sample in this research was 36 data collection using the company's annual report. Sampling used total sampling and the significance level used was 0.05. Based on research results, Environmental Accounting positively and significantly influences financial performance, Corporate Social Responsibility positively and significantly influences financial performance, Environmental Accounting disclosure and Corporate Social Responsibility simultaneously influence the financial performance of Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Stock Exchange Indonesia in 2018-2021.
Abstract:This study aims to develop a web-based information system to improve the management of inventory and equipment borrowing at the Network Laboratory of Universitas Royal Asahan. The system is designed to replace manual procedures…
cedures that are prone to data errors, duplication, and time inefficiency. The system development adopts the Waterfall methodology, which includes requirement analysis, UML-based system design (Use Case, Class, Activity, and Sequence Diagrams), implementation using PHP, MySQL, and the CodeIgniter framework, as well as functional testing through the black-box method. The results show that the system provides core features such as inventory management, borrowing transactions, and automated reporting. System testing indicates improved data accuracy, a 70% increase in search efficiency, and enhanced transparency in laboratory asset management. Overall, the system enables a more organized, accountable administrative process and supports the campus digitalization program.