BALANCING : Accountancy Journal

REDUNDANSI APLIKASI DALAM MONITORING DAN PENGAWASAN ANGGARAN KEMENTERIAN/LEMBAGA

miftahul hadi — 2024-08-27

ABSTRAK

Pelaksanaan monitoring dan evaluasi anggaran di Kementerian/Lembaga menggunakan beberapa aplikasi, di antaranya aplikasi OM-SPAN, SMART dan aplikasi E-Monev. Penelitian ini dilakukan dalam rangka untuk mengetahui proses bisnis dan pengaruh penggunaan aplikasi OM-SPAN, SMART, dan E-Monev, dalam monitoring dan evaluasi anggaran Kementerian/Lembaga. Metode penelitian menggunakan pendekatan kualitatif, proses pengumpulan data adalah dengan observasi, studi kepustakaan, dan wawancara. Penelitian ini menemukan bahwa dari sisi fungsi dan proses bisnis, khususnya dari segi input dan output data, aplikasi OM-SPAN, SMART, dan E-Monev memiliki beberapa kesamaan. Penggunaan ketiga aplikasi tersebut dalam periode yang sama dalam monitoring dan evaluasi anggaran Kementerian/Lembaga menimbulkan redundansi yang pada akhirnya berdampak pada peningkatan beban kerja pegawai.

Kata Kunci: Redundansi aplikasi, OM SPAN, SMART, E-Monev

ABSTRACT

Monitoring and evaluation of Ministry/Agency budgets is carried out through several applications, including OM-SPAN, SMART and E-Monev. This research was conducted in order to understand the business processes and the influence of using the OM-SPAN, SMART, and E-Monev applications in monitoring and evaluating Ministry/Agency budgets. The research method uses a qualitative approach, the data collection process is by observation, literature study and interviews. This research found that in terms of functions and business processes, especially in terms of data input and output, the OM-SPAN, SMART, and E-Monev applications have several similarities. The use of these three applications in the same period in monitoring and evaluating the Ministry/Agency budgets creates redundancies which in turn has an impact on increasing employee workload.

Keywords: Application redundancy, OM SPAN, SMART, E-Monev

ANALISIS PENGARUH KEAHLIAN, PENGALAMAN AUDITOR, KOORDINASI, KOMUNIKASI DALAM TIM TERHADAP KUALITAS AUDIT

Desyria Pratiwi — 2024-08-27

This study analyzes the influence of expertise, auditor experience, team coordination, and
communication on audit quality at KAP XYZ. A quantitative method with a survey approach was
used in this research, involving 30 auditors at KAP XYZ. Data were collected through
questionnaires and analyzed using multiple linear regression. The results showed that only
auditor experience has a positive and significant influence on audit quality, while expertise, team
coordination, and communication do not show significant effects. These findings suggest that
KAP XYZ should focus on enhancing auditor experience through continuous training programs
to improve audit quality. The conclusion of this study emphasizes the importance of auditor
experience in producing high-quality audits. Therefore, the implementation of continuous
professional development and training programs is highly recommended to ensure auditors
possess the necessary skills and knowledge.

ANALISIS DETERMINAN KUALITAS LABA PADA PERUSAHAAN PROPERTI DI INDONESIA

Vina Oktafiana Qomarawati — 2024-08-27

Earnings quality is the profit that is reported and presented in the financial statements is the actual profit and describes the actual financial performance, and will have a good impact and not mislead investors and creditors in making decisions. This study aims to examine and analyze the effect of capital structure, ownership structure, earnings persistence, investment opportunity set, and liquidity on earnings quality. The data used in this research is secondary data. The population of this study are property companies listed on the IDX in 2017-2022. The sampling technique in this study used a purposive sampling method. The number of samples used was 36 samples. The method used in this research is multiple linear analysis. The results of this study indicate that capital structure has a positive effect on earnings quality. The ownership structure that is proportional to managerial ownership has a positive effect on earnings quality. The ownership structure proxied by institutional ownership has no effect on earnings quality. Earnings persistence has a negative effect on earnings quality. Investment opportunity set has a positive effect on earnings quality. Liquidity has no effect on earnings quality.

PENGARUH PROFITABILIS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP KETETAPAN WAKTU

Intan Dwi Septiowati — 2024-08-27

The focus of this study is to identify the impact of profitability, liquidity, and company size on the timeliness of financial reporting. This study focuses on non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period, covering a population of 125 companies. In this study, the purposive sampling method was used to select 55 samples. Analysis was carried out using regression at a significance level of 5% (0.05) using SPSS version 27. Observations were carried out for 3 years, resulting in a total of 165 samples. Secondary data is taken from the company's financial reports. Data analysis includes descriptive statistical analysis techniques, logistic regression to test the feasibility of the model, the overall model, logistic regression coefficient, omnibus test, and coefficient of determination (R2). The study results indicate that individually, profitability and liquidity have not had a significant impact on financial reporting, while entity size has a significant influence. Overall, profitability, liquidity, and entity size have an influence on financial reporting compliance.

PENGARUH BIAYA BAHAN BAKU, BIAYA TENAGA KERJA, DAN BIAYA OVERHEAD PABRIK, TERHADAP LABA BERSIH PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022

Nurhaliza Syahfitri — 2024-08-27

This research aims to “examine the significant influence of labor costs, raw materials and manufacturing overhead on the net profitability of companies operating in the industrial sector. Of the 94 companies listed on the Indonesia Stock Exchange, the research sample consists of 27 companies, most of which operate in the consumer goods industry. The data collection period is 2020–2022. This research examines secondary data from company financial records obtained from the Indonesia Stock Exchange using quantitative methodology. The research was conducted using SPSS 29. The results showed that the costs associated with recruiting staff, purchasing raw materials, and paying small amounts of manufacturing overhead significantly affected net profitability. These three costs, which occur simultaneously, have a cumulative impact on the overall profits of consumer goods industry companies listed on the Indonesia Stock Exchange from 2020 to 2022.