Journal of Governance, Taxation and Auditing

System Evaluation and Accounting Procedures for Disbursing Cash Using Supply Money (Up) At The South Halmahera Regency Social Service

Betania RUNTUKAHU — 2024-04-05

SKPD accounting systems and procedures include processes that start with recording, summarizing, and reporting finances in APBD accountability. Cash disbursement is a resource component that is very important in implementing programs for development planned by a local government. Supply Money is a work advance in a certain amount given to the Expenditure Treasurer (BP) to finance the daily operational activities of the Work Unit or to finance expenses which, according to their nature and purpose, are not possible to do through a direct payment mechanism. The goal to be achieved by researchers is to evaluate the application of systems and accounting procedures for cash disbursements using supply money (UP) at the South Halmahera Regency Social Service by Minister of Home Affairs Regulation (Permendagri) No. 77 of 2020. The method of analysis in this study is descriptive qualitative analysis. The results of the study show that the System and Procedures for Supply Money (UP) at the South Halmahera Regency Social Service Service are not by Minister Of Home Affairs Regulations Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management, because there are several procedures, namely procedures for Warrants for Paying Supply Money (SPM-UP) and procedures Inappropriate Warrant for Disbursement of Supply Funds (SP2D-UP) and no Verification Letter from the Financial Administration Officer (PPK-SKPD) attached.

Analysis of Treatment of Fixed Assets Based on Government Accounting Standard Statement No.07 at the Likupang Timur District Office North Minahasa District

Lidya Teresa MOKOGINTA — 2024-04-05

Accounting treatment related to fixed assets includes determining the acquisition price or value of fixed assets, depreciation of fixed assets, and write-offs. The main objective of acquiring fixed assets is to improve community welfare through improving government services. This research aims to determine whether the accounting treatment for fixed assets at the East Likupang District Office is according to the Government Accounting Standards Statement Number 07 concerning Fixed Asset Accounting Based on Government Regulation of the Republic of Indonesia Number 71 of 2010 concerning Government Accounting Standards. This analysis method is descriptive qualitative. The research results show that the East Likupang District Office still needs to fully implement the Government Accounting Standards Statement No. 07 Government Regulation Number 71 of 2010. The information on depreciation of fixed assets still needs to be completed in CALK because the accumulated depreciation is the only value. There is no disclosure of information regarding depreciation, so it is yet to be available by PSAP No. 07.

The Influence of Profitability, Company Size, and Growth Opportunity on the Quality of Profits in Property and Real Estate Companies Listed on The Indonesian Stock Exchange (BEI) Year 2019-2022

Putu Feby Silvia WIDJAYANTI — 2024-04-05

The importance of this research is that profit imbalance causes the company's profit quality to decline. If the quality of the company's profits decreases, it will cause errors in decision-making by users of financial reports. This study looks at the link between a firm's size, profitability, growth potential and the quality of its profits. All real estate and property firms listed on the Indonesia Stock Exchange between 2019 and 2022, whose financial reports are available to the public, comprise the research population. Saturated sampling is the sampling strategy employed in this investigation. The study sample comprised sixty-one real estate and property businesses on the Indonesia Stock Exchange (BEI). A total of 244 samples were used in the investigation during the four years. Data analysis approaches employed in this study included multiple linear analysis, hypothesis testing, classical assumption testing, and descriptive statistics. According to the study's findings, profitability significantly and favorably affects the quality of earnings; the size of the business significantly and favorably affects the quality of earnings, and growth opportunities somewhat but favorably affect the quality of earnings.

The Effect of Internal Control System, Information Asymmetry, and Suitability of Compensation on the Tendency of Accounting Fraud (Fraud) in Denpasar City (Opd)

Ririn Oktavia Citra DEWI — 2024-04-05

This research aims to determine the influence of internal control systems, information asymmetry, and suitability of compensation on the tendency of accounting fraud in regional organizations in Denpasar City. The population used in this research was 21 Regional Apparatus Organizations in Denpasar City using a saturated sampling technique. The respondents used in this research were 42 respondents. This research uses several data analysis techniques. The data analysis techniques used in this research are the Instrument Test, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Analysis (Adjusted R Square), F Test, and t-test. Based on the results of the analysis that has been carried out, it can be seen that the results of this research are that the Internal Control System has a significant negative effect, Information Asymmetry has a significant positive effect, and Compensation Suitability has a significant negative effect. Its Influence on Accounting Fraud Tendencies in Denpasar City Regional Organizations.