Pengaruh Transparansi Pelaporan Keuangan Terhadap Kualitas Pelaporan Keuangan

Maulana, Zefri; Lubis, Nasrul Kahfi

doi:10.33059/jensi.v4i1.2660

Cited by 5 publications

(5 citation statements)

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“…This is because transparency is a requirement for creating good governance. This result is in line and consistent with the findings of Rifandi (2019), Lubis (2017) and Hasliani and Yusuf (2021). Based on stewardship theory, village governments need to be transparent and easily accessible to the organisation.…”

Section: Discussionsupporting

confidence: 93%

“…Public information disclosure gives everyone the right to obtain information by accessing data in public bodies and emphasizes that every public information must be open to every user of public information. In this regard, Rifandi (2019), Lubis (2017) and Hasliani and Yusuf (2021) in his research found that transparency has a positive effect on the quality of village government financial reports. Thus, the hypothesis is formulated as follows: H 2 : Transparency has a positive effect on the quality of financial statements.…”

Section: The Effect Of Transparency On the Quality Of Financial State...mentioning

confidence: 98%

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Determinants of the Quality of Village Government Financial Statements

Jatmiko,

Utami,

Nugroho

2023

MAKSIMUM

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This study examines the effect of information technology, transparency, human resource competence, and internal control systems on the quality of financial reports. It looks at the effect of accountability variables as intervening variables on human resource competencies and internal control systems. The problem under study is that there are still many cases of budget misappropriation caused by the poor quality of financial reports in the village government of Gunungkidul Regency. The type of research data is primary data obtained by distributing questionnaires. This study received a sample of 204 respondents in 144 villages and was selected by purposive sampling method aimed at village officials, namely the village head, village secretary, and village treasurer. The results of this study indicate that Utilization of information technology, Transparency, Human Resource Competency, and Accountability positively affect the quality of financial reports on village governments. Meanwhile, the internal control system cannot improve the quality of financial reports. Practically, this study provides input to the central government and village governments to improve related factors that can improve the quality of financial statements.

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Section: Discussionsupporting

confidence: 93%

Section: The Effect Of Transparency On the Quality Of Financial State...mentioning

confidence: 98%

Determinants of the Quality of Village Government Financial Statements

Jatmiko,

Utami,

Nugroho

2023

MAKSIMUM

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“…Permasalahan yang ada, terutama dalam aspek keuangan, memerlukan pemahaman mendalam dan tindakan segera. Penyusunan laporan keuangan yang memenuhi standar dan karakteristik kualitatif adalah kunci untuk memastikan transparansi dan akuntabilitas (Henny et al, 2021;Maulana & Lubis, 2020;Vidyasari & Suryono, 2021). Sehingga dapat mendukung pengambilan keputusan yang lebih tepat dan informasi yang akurat bagi semua pemangku kepentingan.…”

Section: Pendahuluanunclassified

Sosialisasi Laporan Keuangan PMI Kabupaten Blitar: Transparan, Akuntabel dan Kepercayaan Publik

Kornitasari

2023

Empowerment

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The Indonesian Red Cross (PMI) of Blitar District is a public sector organization responsible for managing social funds from various sources. However, its financial reporting does not meet Indonesian accounting standards, indicating a lack of accountability. This is due to the absence of specialized personnel in financial management. This community service activity aims to enhance transparency, accountability, and understanding of financial reports. It emphasizes the importance of transparency and accountability and provides hands-on practice in compiling financial reports and infographics, specifically for PMI Blitar District. By using Canva, the organization can enhance financial data visualization and presentation, making it easier for the public to understand. The results from this community service indicate that training using Canva can improve the quality of financial reports and strengthen public trust. Furthermore, collaboration in report creation and flexibility in presentation formats add value to the use of Canva.Palang Merah Indonesia (PMI) Kabupaten Blitar merupakan organisasi sektor publik yang bertanggung jawab mengelola dana sosial dari berbagai sumber. Namun, pelaporan keuangannya belum memenuhi standar akuntansi Indonesia, menunjukkan kurangnya akuntabilitas. Hal ini disebabkan oleh tidak ada tenaga khusus dalam manajemen keuangan. Kegiatan pengabdian ini bertujuan meningkatkan transparansi, akuntabilitas, dan pemahaman terhadap laporan keuangan. Membahas pentingnya transparansi dan akuntabilitas serta memberikan praktik langsung dalam penyusunan laporan dan infografis keuangan, khususnya bagi PMI Kabupaten Blitar. Dengan menggunakan Canva, organisasi dapat meningkatkan visualisasi dan penyajian data keuangan, sehingga mempermudah pemahaman oleh publik. Hasil dari kegiatan pengabdian ini menunjukkan bahwa pelatihan menggunakan Canva dapat meningkatkan kualitas laporan keuangan dan memperkuat kepercayaan publik. Selain itu, kolaborasi dalam pembuatan laporan serta fleksibilitas dalam format penyajian menjadi nilai tambah dalam penggunaan Canva.

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“…It also promotes great faith in the institution of Zakat. (Goldia 2018) (Lubis 2017) Transparency is a condition in which institutions provide relevant and relevant information in a way that is easily accessible and understandable to stakeholders. At the same time, according to NCG (Lubis 2017), institutional managers must follow the principle of transparency in the decision-making process and information delivery.…”

Section: Trustmentioning

confidence: 99%

Analysis of Factors Influencing the Community (Muzakki) To Pay Zakat through Baznas in Mataram City

Wahyudi Rabbi,

Irwan,

Hidayat

2023

JEFMS

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Analysis of Factors Influencing Society (Muzakki) Paying Zakat Through Baznas in Mataram City. The purpose of this study is to analyze the factors influencing Muzaki's decision to pay zakat through the National Amer Zakat Agency in Mataram City. This study uses a quantitative method. Sampling was conducted using a directed sampling method, with a maximum of 60 respondents. The data analysis technique used structural equation modeling-partial least squares (SEM-PLS) with the help of the program Smart-PLS. The results of the study showed that BAZNAS products/projects had no positive and significant impact on Muzaki's decision to perform zakat at the Mataram Baznas, while trust had a positive and significant impact on Muzaki's decision to perform zakat at the Mataram city Baznas, and transparency had a positive and significant impact on Muzaki's decision to perform zakat at the Mataram City Baznas. Then, the value obtained from the r-squared test is 0.671, which means that 67.1% of the variation in the dependent variable can be explained by the independent variable, while the rest is explained by other variables outside the research model.

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Pengaruh Transparansi Pelaporan Keuangan Terhadap Kualitas Pelaporan Keuangan

Cited by 5 publications

References 0 publications

Determinants of the Quality of Village Government Financial Statements

Determinants of the Quality of Village Government Financial Statements

Sosialisasi Laporan Keuangan PMI Kabupaten Blitar: Transparan, Akuntabel dan Kepercayaan Publik

Analysis of Factors Influencing the Community (Muzakki) To Pay Zakat through Baznas in Mataram City

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