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PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH DENGAN VARIABEL MODERATING PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK (Studi Empiris pada DPRD Kota Jambi 预算知识对地方财务监督、公共政策透明度和透明度(Jambi市实证研究)的影响

JURNAL RISET AKUNTANSI JAMBI Pub Date : 2018-10-08 DOI: 10.35141/jraj.v2i1.288

Dewi Saraswati

{"title":"PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH DENGAN VARIABEL MODERATING PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK (Studi Empiris pada DPRD Kota Jambi","authors":"Dewi Saraswati","doi":"10.35141/jraj.v2i1.288","DOIUrl":"https://doi.org/10.35141/jraj.v2i1.288","url":null,"abstract":"Tujuan dari penelitian ini adalah (1) untuk mengetahui pengaruh pegetahuan Dewan tentang anggaran terhadap pengawasan Keuangan Daerah, (2) untuk mengetahui pengaruh partisipasi masyarakat terhadap hubungan antara pengetahuan Dewan tentang anggaran dengan pengawasan Keuangan Daerah. (3) untuk mengetahui pengaruh transparansi kebijakan publik terhadap hubungan antara pengetahuan Dewan tentang anggaran dengan pengawasan Keuangan Daerah. Penelitian ini merupakan penelitian survei dengan menyebarkan kuesioner secara langsung kepada sampel. Populasi dalam penelitian ini adalah anggota DPRD Kota Jambi. Sampel yang diambil berjumlah 45 anggota DPRD yang diambil berdasarkan jumlah populasi yang ada sehingga penelitian ini merupakan penelitian populasi (sensus). Teknik analisis data menggunakan analisis regresi linier sederhana dan analisis regresi linear berganda dengan variabel moderasi. Hasil penelitian ini menunjukkan bahwa (1) pengetahuan Dewan berpengaruh terhadap pengawasan Keuangan Daerah (2) partisipasi masyarakat berpengaruh terhadap hubungan antara pengetahun Dewan tentang anggaran dengan pengawasan Keuangan Daerah (3) transparansi kebijakan publik tidak berpengaruh terhadap hubungan antara pengetahun Dewan tentang anggaran dengan pengawasan Keuangan Daerah.","PeriodicalId":205516,"journal":{"name":"JURNAL RISET AKUNTANSI JAMBI","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127717589","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGEMBANGAN SISTEM INFORMASI AKUNTANSI TERINTEGRASI DI PERUSAHAAN YANG SEDANG BERTUMBUH (Studi Kasus Pada PT Molay Satrya Indonesia) 成长企业综合会计信息系统发展(PT Molay Satrya印度尼西亚案例研究)

JURNAL RISET AKUNTANSI JAMBI Pub Date : 2017-12-11 DOI: 10.35141/JRAJ.V1I1.212

Haviz Taufik

{"title":"PENGEMBANGAN SISTEM INFORMASI AKUNTANSI TERINTEGRASI DI PERUSAHAAN YANG SEDANG BERTUMBUH (Studi Kasus Pada PT Molay Satrya Indonesia)","authors":"Haviz Taufik","doi":"10.35141/JRAJ.V1I1.212","DOIUrl":"https://doi.org/10.35141/JRAJ.V1I1.212","url":null,"abstract":"The objective of this study is to obtain evidence regarding description of the accounting information system and problems faced by PT Molay Satrya Indonesia, to analyze steps required for the development of accounting information system that is integrated in the PT Molay Satrya Indonesia based on Systems Development Life Cycle (SDLC), and challenges that may be encountered in the development of integrated accounting information system based on the Systems Development Life Cycle (SDLC) method. The development method used in this research was Systems Development Life Cycle (SDLC). The study has been done in two stages which were analysis and conceptual design. This research was used qualitative case study method with data collection. The data analysis used in this study field study, which were included interviewing, observation, and documentation which has been analyzed using data reduction techniques, data presentation, and conclusion. Based on the results of data analysis, information systems owned by PT Molay Satrya Indonesia had not fully integrated between divisions. The next steps required in the development of an integrated accounting system at PT Molay Satrya Indonesia is to identify and evaluate design alternatives that exist. After deciding alternative designs, PT Molay Satrya Indonesia to decide how to meet the needs of the system. There are three ways to do that is to buy the software, develop their own software, and outsourcing system. Challenges faced in the development of a system that is a challenge to human resources, investment, strategic business, technology infrastructure, and supervision and liability.","PeriodicalId":205516,"journal":{"name":"JURNAL RISET AKUNTANSI JAMBI","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116240215","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

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