This study aimed to assess and provide feedback on the accounting treatment of Construction in Progress which is within the financial statements of Local Government. The analysis method used in this research is to use descriptive analysis method to describes the results of the analysis of the accounting treatment conducted by local government to account Construction in progress. Construction in progress are fixed assets that are in the process of development. The work includes the construction in the land, equipment and machinery, buildings and buildings, roads, irrigation and networks, and other fixed assets that the process of acquisition and / or construction requires a certain period of time and has not been completed. Listing of construction in progress in Minahasa regency government is done by making an adjustment to the journal reported assets unfinished for later recorded under construction in progress. In the process of recording still no records of advances in the development of an asset. There are some problems that can be encountered by the relevant local government recognition of a construction in progress. Recognition of construction in progress are important things that need to follow the guidelines in the Government Accounting Standards. Above special cases should be given special treatment and separate accounting policies in recognition of Construction in progress.
At the time of onset of regional autonomy in the hope that emerges is more independent local governments in the implementation of government activities and conduct development in their respective areas. Government Regulation Number 24 of 2005 Government Accounting Standards neighbor besides achieving good governance is also the answer to anticipation the financial reporting guidelines that can be generally accepted.The research was conducted at the head and the staff involved in the process of financial management in the Government District Talaud Islands. This study aimed to determine the effect of financial statement presentation and accessibility to transparency and accountability in government financial management goverment Talaud Islands.Data analysis method used is the method of multiple linear regression, descriptive statistics test, test validity and reliability testing, test assumptions of classical, hypothesis testing ( F test and t test ) , the coefficient of determination ( R ² ) . To complete the overall data analysis used SPSS 20.0 software.The results show the financial statement presentation and accessibility significantly affect the transparency and accountability of financial management. It can be seen from the equation Y = 5,425 + + 0.579X1 0.094X2. Of multiple linear regression equation shows that the financial statement presentation and accessibility positive effect on transparency and accountability in the management of the financial statements. The correlation coefficient ( R ) obtained for 65.3% and the coeffi cient of determination ( R ² ) of 42.7% and the remaining 57.3% or other variables not examined in this study. Results of hypothesis testing ( F test ) showed a significance value of 0.000 at the significant level α = 0.05 level test results mean F states H0 rejected Ha accepted. And ( t test ) showed for the variable X1 ( Regions Financial Statements ) significant value for 0000 with a significant level of α = 0.05 then H0 is rejected means-Ha is accepted, it means the area of financial statement presentation variables significantly affect the transparency and accountability of financial management. For the variable X2 ( Aksesibilitan Regional Financial Statements ) significant value of 0.526 with a significant level of α = 0.05 then H0 is accepted means Ha rejected, meaning that the variable with Regional Financial Statements do not significantly affect the Transparency and Accountability of Financial Management.
This research aims to discover the effects of Participation in Budget Preparation and the Role of Authority of the Budget User on the Regional Government Performance. The research was conducted in the Talaud Regency, one of the Autonomy Regions in North Sulawesi. The samples were taken using purposive sampling. The research sample was the Authorized Officials of Budget Users in Satuan Kerja Perangkat Daerah Pemerintah Kabupaten Kepulauan Talaud which were as many as 103 people.The Multiple Linear Regression, descriptive statistics, classic assumption test, correlation coefficient ( R) , determination coefficient ( R² ) and hypothesis testing ( t test and F test ) were used to analyze the data. This method of analysis used the Software Statistical Products and Solution Services ( SPSS) version 20.0.The results of the research shows that the Participation in Budget Preparation and the Role of Authority of the Budget User on the Regional Government Performance both partially and simultaneously. Therefore, the hypotheses proposed in the research were accepted.
Accounting information systems and controls adequate internal can provide complete conclusions from a information conditions in the government to be used as accounting information for determine accuracy input data to output to be used government decision making. The research is entitled Effect of Technology Information and Understanding of Auditors on Internal Control of the Process Information System Audit (Survey on BKD Tomohon City). Purpose of research form knowing the effect of information technology on the information system audit process , m know the influence of the auditor's understanding of internal control over information system audit process and form know the influence of information technology, the auditor's management of internal control of the system audit process information on the Tomohon City Regional Finance Agency. Method research uses explanatory methods with data collection techniques through observation, questionnaire. Research results shows that information technology at the Agency Regional Finance of Tomohon City has a strong and significant to the audit process it information system. Technology information can help and facilitate the auditor in carrying out the system audit process information. The auditor's understanding of internal control of the Agency Regional Finance of Tomohon City has a moderate and significant relationship with the information system audit process. The information system audit process is running well and produce a good report if the auditor is capable understand the internal control system well, especially control internal with the presence of computerization. Information Technology and control internal has a strong and significant influence on the audit process information at the Regional Finance Agency of Tomohon City. Use of technology better information and auditor understanding of internal controllable to improve and facilitate the information system audit process. Information technology improvement auditor's assessment and assessment of internal controllable to improve the information system audit process even better. Decline information technology and understanding of capable internal controls reduce the efficiency and effectiveness of the information system audit process information.Keywords: Internal Informasion On The Timelty And Reability Of Financial Reporting
Abstract. The issuance of Government Regulation (PP) No.71 in 2010 about Government Accounting Standards and Regulation of the Minister of Home Affairs (Permendagri) No.64 in 2013 regarding application of accrual basis government accounting standards in local government, requires that each local government to be able to implement the slowest starting from fiscal year 2015. This study is aimed to analyze the obstacles faced and the efforts to overcome the obstacles encountered in the implementation of the Government Accounting Standards (SAP) Accrual Basis in the Government Kabupaten Bolaang Mongondow Utara. The method used in this study is a qualitative research method with case study approach. Data collection techniques were observation, indepth interviews, and documentation. Data was analyzed by data reduction, data presentation and drawing conclusions. Method of triangulation was employed to check data validity. This study found that there are 4 (four) factors as the obstacles in the implementation of accrual basis SAP in resources, dispositions/ attitudes, fixed asset accounting and accounting obligations. Based on the existing constraints, Kabupatan Bolaang Mongondow Utara government has made efforts to overcome them. However, the efforts still have not overcome the obstacles faced primarily related to fixed asset accounting. Key Words: Accrual Basis, Constraints, Effort Abstrak. Diterbitkannya Peraturan Pemerintah (PP) No.71 Tahun 2010 tentang Standar Akuntansi Pemerintahan (SAP) dan Peraturan Menteri Dalam Negeri (Permendagri) No.64 Tahun 2013 tentang penerapan SAP berbasis akrual pada pemerintah daerah, mewajibkan setiap pemerintah daerah untuk dapat melaksanakannya paling lambat mulai tahun anggaran 2015. Penelitian ini bertujuan untuk menganalisis kendala yang dihadapi dan upaya untuk mengatasi kendala yang dihadapi dalam implementasi SAP Berbasis Akrual pada pemerintah Kabupaten Bolaang Mongondow Utara. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data menggunakan observasi, wawancara mendalam, dan dokumentasi. Analisis data menggunakan reduksi data, penyajian data dan penarikan kesimpulan. Teknik memeriksa validitas data menggunakan metode triangulasi. Hasil penelitian menunjukkan bahwa terdapat 4 (empat) faktor yang menjadi kendala dalam implementasi SAP Berbasis Akrual yaitu sumber daya, disposisi/sikap, akuntansi aset tetap dan akuntansi kewajiban. Dari kendala yang ada, pemerintah Kabupatan Bolaang Mongondow Utara telah melakukan upaya-upaya untuk mengatasinya. Tetapi upaya yang dilakukan masih belum bisa mengatasi kendala yang dihadapi terutama yang berkaitan dengan akuntansi aset tetap.Kata Kunci : Basis Akrual, Kendala, Upaya
Abstract. In order to achieve accountability and transparency, local governments are required to develop qualified financial reports. Qualified financial reports are considered as responsibilities of Local Government financial management. They should meet the qualitative characteristics of the financial statements: relevant, reliable, comparable and understandable. Factors that allegedly influence the quality of local government financial reports are the implementation of regional management information system (SIMDA) (X1), government accounting standards (SAP) (X2), employee motivation (X3), and human resources competency (X4). This study aims to examine the influence of implementation of regional management information system (SIMDA), government accounting standards (SAP), employee motivation, and human resources competency to the quality of financial reporting in South Minahasa regency. This is a quantitative research and data were collected by distributing questionnaires. In this study, samples were taken from 102 respondents. They were from 48 regional work unit (SKPD) in South Minahasa regency government. The data were analysed by multiple linear regression, data validity test, data reliability test, and classic assumption test. The data were processed by using Statical Product and Services Solution (SPSS) Software 22 version. The results shows that (1) the implementation of regional management information system (SIMDA) has a positive and significant effect to the quality of financial report of South Minahasa regency, (2) government accounting standards (SAP) has a positive and significant effect on the quality of financial report of South Minahasa regency, (3) employee motivation has a positive and significant effect on the quality of financial report of South Minahasa regency, and (4) human resources competency has a positive and significant effect on the quality of financial report of South Minahasa regency. Keywords: Implementation of regional management information system (SIMDA), government accounting standards (SAP), employee motivation, human resources competency and quality of financial reportingAbstrak. Dalam rangka mewujudkan akuntabilitas dan transparansi, pemerintah daerah dituntut untuk menyusun laporan keuangan yang berkualitas sebagai bentuk pertanggungjawaban atas pengelolaan keuangan daerah. Laporan keuangan yang berkualitas harus memenuhi karakteristik kualitatif laporan keuangan yaitu: relevan, andal, dapat dibandingkan dan dapat dipahami. Faktor-faktor yang diduga mempengaruhi kualitas laporan keuangan pemerintah daerah adalah penerapan sistem informasi manajemen daerah (SIMDA) (X1), standar akuntansi pemerintahan (SAP) (X2), motivasi pegawai (X3), dan kompetensi SDM (X4). Penelitian ini bertujuan untuk menguji pengaruh penerapan SIMDA, SAP, motivasi pegawai dan kompetensi SDM terhadap kualitas laporan keuangan pada pemerintah Kabupaten Minahasa Selatan. Jenis data yang digunakan pada penelitian ini adalah kuantitatif dan pengumpulan data digunakan kuesioner. Dalam penelitian ini diambil sampel dari 102 responden yang terdapat pada 48 SKPD di pemerintah Kabupaten Minahasa Selatan. Metode analisis data yang digunakan yaitu regresi linier berganda, dengan pengujian validitas data, uji reliabilitas data, uji asumsi klasik, dan analisis regresi berganda. Data diolah dengan menggunakan perangkat Software Statical Product and Services Solution (SPSS) versi 22. Hasil penelitian menunjukkan bahwa (1) penerapan SIMDA berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kabupaten Minahasa Selatan, (2) SAP berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kabupaten Minahasa Selatan, (3) motivasi pegawai berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kabupaten Minahasa Selatan, dan (4) kompetensi SDM berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kabupaten Minahasa Selatan.Kata Kunci: Penerapan SIMDA, SAP, Motivasi Pegawai, Kompetensi SDM Dan Kualitas Laporan Keuangan.
The self assessment system is a tax collection system that gives trust to taxpayers to calculate, pay and self-report the amount of tax that should be owed based on applicable tax laws and regulations. This study aims to (1) know the implementation of the self assessment system in the city of Tomohon (2) to know the knowledge of tax (3) to know the implementation of tax obligations (4) to know the sensitivity and compliance with changes in taxation. This type of research is descriptive qualitative by taking primary data directly through interviews with 10 taxpayer informants in Tomohon city who have met the criteria. The results of the study indicate that the implementation of the self assessment system in Tomohon City has not gone well due to lack of tax knowledge and counseling which is rarely held by the government (tax authorities).Keywords: Taxpayer behavior, Implementation of Tax Collection, Self Assessment System
The purpose of this study is to determine whether the presentation of financial reports Municipal Public Works Bitung has been in accordance with Governmental Accounting Standard PP. 71 Year 2010. Type of research conducted is a case study. Data were obtained by interview, observation and documentation. The data taken is the history and development of agencies, agency goals, organizational structure of agencies, geographic conditions and boundaries, vision and mission of the institution, as well as Financial Reports Public Works Department of Bitung City. The analysis technique used is descriptive explorative analysis technique. The steps used in this study is to collect the required data, and then compare the financial report of Bitung City Public Works Department with the financial statements in accordance with the presentation of financial statements based on Governmental Accounting Standard PP. 71 Year 2010. The results showed that the Public Works Department of Bitung City has applied Standa r Accounting Government PP. 71 Year 2010, although not yet optimal, because there are some points that are still incomplete in financial reporting such as Balance Over Change Budget Report (SAL). From twenty-three paragraphs regulating the financial report of Bitung City Public Works Department there are twenty paragas that have been in accordance with Governmental Accounting Standard PP. 71 of 2010. Three paragraphs that have not been applied are included in the Budget Breakdown of More Budget Changes (SAL) report.Keywords: Government Accounting Standards, Department of Public Works, Financial Statements
Abstract. Fraud propensity is not only uncommon in private sector, but also in governmental sector. The fraud is in form of power abuses and errors in financial statement presented by public accountant. This paper intends to examine if individual morality, information asymmetry, and internal control effectivity have significant impacts on fraud propensity. This study utilised the perception of Financial Management Board and District Property North Sulawesi Province. Independent variables (X) were individual morality (X1), information asymmetry (X2), and internal control effectivity (X3), whereas fraud propensity (Y) was dependent variable. Multiple linear regression analysis was processed by SPSS Ver 22.0 in order to analyze data and evaluate hypothesis. This study demonstrates that (1) variable individual morality (X1) has a negative and significant impact on fraud propensity (Y) which shows an increase of individual morality is paralleled by a decrease of fraud; (2)variable information asymmetry (X2) has a positive and significant impact on fraud propensity (Y) which corroborates that an increase of information asymmetry equals an increase of fraud; and (3) variable internal control effectivity (X3) has a negative and significant impact on fraud propensity which proves an increase of internal control effectivity is equivalent to a decrease of fraud.Keywords: Individual Morality, Information Asymmetry, Internal Control EffectivityAbstrak. Kecenderungan kecurangan (fraud) tidak hanya terjadi di sektor swasta tapi bisa juga terjadi di sektor pemerintahan dalam bentuk penyalahgunaan wewenang dan kesalahan dalam penyajian laporan keuangan yang dilakukan oleh pengelola akuntansi pada sektor publik. Penelitian ini bertujuan mengetahui pengaruh moralitas individu, asimetri informasi, dan keefektifan pengendalian internal terhadap kecenderungan kecurangan (fraud). Penelitian ini dilakukan berdasarkan persepsi pada Badan Pengelola Keuangan dan Barang Milik Daerah Provinsi Sulawesi Utara. Pada penelitian ini variabel independen (X) adalah moralitas individu (X1), asimetri informasi (X2), dan keefektifan pengendalian internal (X3), sedangkan variabel dependen (Y) adalah kecenderungan kecurangan (Y). Analisis data untuk menguji hipotesis dilakukan dengan menggunakan analisis linier berganda yang diolah program SPSS Ver 22.0. Hasil penelitian menunjukkan: (1) variabel moralitas individu (X1) memiliki pengaruh signifikan negatif terhadap kecenderungan kecurangan (Y) artinya semakin tinggi tingkat moralitas individu maka kecenderungan untuk melakukan kecurangan akan semakin rendah; (2) variabel asimetri informasi (X2) memiliki pengaruh signifikan positif terhadap kecenderungan kecurangan (Y) artinya jika asimetri informasi meningkat maka kecenderungan kecurangan juga meningkat; dan (3) variabel keefektifan pengendalian internal (X3) memiliki pengaruh signifikan negatif terhadap kecenderungan kecurangan (Y) artinya semakin baik keefektifan pengendalian internal suatu instansi maka kecenderungan untuk melakukan kecurangan akan semakin menurun.Kata Kunci: Moralitas Individu, Asimetri Informasi, Keefektifan Pengendalian Internal, Kecenderungan Kecurangan.
Budget is an important part in achieving the objectives and planning activities that will be implemented in the government. The existence of budgeting on a village can be a guideline for the village government in the planning of the development activity program for the year. Budget drafting in the Kauneran village Sonder district of Minahasa regency discussed with the government, community and related parties, so that the formation of activities program aims for development and welfare of village communities. In the process of budget drafting, evaluation is needed as accountability of the village finances so that the budget becomes very important. This study aims to evaluate the process of budget preparation at the government of Kauneran village Sonder district of Minahasa regency. The data analysis used is descriptive analysis with qualitative approach. The results of the research shows that process of preparing the budget of Kauneran Village Government Minahasa regency is accordance with government regulations in force.Keywords: Budget drafting, Evaluation
Abstract. Government financial statement is essentially a form of government accountability to the folk for the management public fund. Therefore, government shall prepare the financial statements in accordance with qualitative characteristics which are relevant, reliable, comparable, and understandable. Internal control system (X1), human resource competency (X2), and utilization of information technology (X3) allegedly affect the quality of financial statements.This research aims to examine the effect of implementation of the government accounting standards, internal control system, human resource competency, and utilization of information technology against the financial statements of the government of Kotamobagu city. This study used a primary type of data, and data were collected by questionnaires. There were 98 respondents from 44 SKPDs in Kotamobagu city government. Data were analysed by multiple liniar regression analysis, including validity data, test of data reliability, and classical assumption test. The data analysis was run by Statistical Product and Services Solution (SPSS) software version 22nd. As the result, it shows that the implementation of government accounting standards, internal control system, human resource competency, and utilization of information technology influence the quality of government financial statements of Kotamobagu city positively and significantly. Keywords: Implementation of government accounting standards, internal control system, human resource competency, utilization of information technology, and financial statements quality.Abstrak. Laporan keuangan pemerintah pada hakekatnya merupakan suatu bentuk pertanggungjawaban pemerintah kepada rakyat atas pengelolaan dana publik sehingga pemerintah wajib menyusun laporan keuangan sesuai dengan karakteristik kualitatif yakni relevan, andal, dapat dibandingkan dan dapat dipahami. Faktor-faktor yang diduga mempengaruhi kualitas laporan keuangan adalah penerapan standar akuntansi pemerintaan (X1), sistem pengendalian intern (X2), kompetensi sumber daya manusia (X3), dan pemanfaatan teknologi informasi (X4). Penelitian ini bertujuan untuk menguji pengaruh penerapan standar akuntansi pemerintahan, sistem pengendalian intern, kompetensi sumber daya manusia dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pada pemerintah Kota Kotamobagu. Jenis data yang digunakan pada penelitian ini adalah kuantitatif dan pengumpulan data digunakan kuesioner. Dalam penelitian ini diambil sampel dari 98 responden yang terdapat pada 44 SKPD di pemerintah Kota Kotamobagu. Metode analisis data yang digunakan yaitu regresi linier berganda, dengan pengujian validitas data, uji reliabilitas data, uji asumsi klasik, dan analisis regresi berganda. Data diolah dengan menggunakan perangkat Software Statistical Product and Services Solution (SPSS) versi 22. Hasil penelitian menunjukkan bahwa penerapan standar akuntansi pemerintahan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu, sistem pengendalian intern berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu, kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu dan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah Kota Kotamobagu.Kata Kunci: Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern, Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Kualitas Laporan Keuangan.
Abstract. Follow up audit results by State Audit Agency or Badan Pemeriksa Keuangan (BPK) are intended to fulfill its obligations as recommended in Audit Report. The completion of follow up audit results has been slightly increased. The percentage is higher than average. However, it is still below the minimal standard determined by BPK. Time completion is ineffectively conducted. This study is a qualitative research and a case study.This research was conducted in Local Government of Talaud Islands Regency. Data consists of primary and secondar data. Primary data were collected with in-depth interviews. On the other hard, secondary data were employed by document analysis. Interviews were transcribed into data transcriptions, analysed, coded, and categorized into themes. Content analysis was used to analyse the data. Resuls indicate that the quality of human resources in this team faces obstacles : (1) The lack of understanding in responding or following up the audit recommendations; (2) The insufficient number of staff involving in executing the follow up audit results; and (3) The follow up process is not fully being implemented. The process must be in accordance to Standard Operating Procedure (SOP) of follow up audit results by BPK. Moreover, this SOP is not yet publicized among the team. Keywords : Follow-up audit results, Human Resources, and Standard Operating Procedure. Abstrak. Tindak lanjut hasil pemeriksaan Badan Pemeriksa Keuangan adalah tindak lanjut yang dilakukan oleh pemerintah daerah untuk memenuhi kewajiban seperti yang dituangkan dalam rekomendasi Laporan Hasil Pemeriksaan Badan Pemeriksa Keuangan. Penyelesaian tindak lanjut mengalami peningkatan walaupun sangat kecil. Persentasi saat ini berada diatas rata-rata, namun belum mencapai standar minimal dari Badan Pemeriksa Keuangan. Waktu penyelesaian tindak lanjut tidak efektif dilaksanakan. Penelitian ini merupakan penelitian kualitatif dengan jenis penelitian studi kasus. Lokasi penelitian di Pemerintah Daerah Kabupaten Kepulauan Talaud. Sumber data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Data primer diperoleh dari wawancara mendalam terhadap responden individual. Data sekunder diperoleh dari studi dokumentasi. Hasil wawancara di-transcribe menjadi transkrip data, kemudian dianalisis, diberi kode, dan dikategorikan ke dalam tema. Analisis data menggunakan analisis isi. Hasil penelitian menunjukkan bahwa kualitas Sumber Daya Manusia dari tim teknis cukup memadai. Namun masih ada hambatan bagi tim teknis : (1) kurangnya pemahaman tentang cara menindaklanjuti rekomendasi hasil pemeriksaan; (2) jumlah personil yang dilibatkan dalam pelaksanaan tindak lanjut masih kurang; (3) proses tindak lanjut belum sepenuhnya dilakukan berdasarkan prosedur yang tertuang dalam Standar Operasional Prosedur Tindak Lanjut Hasil Pemeriksaan Badan Pemeriksa Keuangan Republik Indonesia. Selain itu Standar Operasional Prosedur yang telah dibuat belum dipublikasikan kepada tim . Kata kunci: Tindak lanjut hasil pemeriksaan, Sumber Daya Manusia, dan Standar Operasional Prosedur.
Abstract. The phenomenon can be observed in the development of the public sector today is the rise of increasingly demands to implement public accountability by public sector organizations (such as: the Central Government and the regions, Government work units, departments and State agencies). Public sector accountability demands are related to the necessity of conducting transparency and providing information to public, in order to fulfill the rights of the public. This research aims to analyze the variables of transformational leadership style, the competence of human resources (HR), organizational commitment, the use of management information systems area (SIMDA) finance and financial reporting against accessibility accountability financial management areas. The population in this research is financial management officers in Talaud Islands Regency SKPD. 175 respondents were taken to answer questionnaires in order to test the hypothesis and to know the influence of transformational leadership style, the competence of human resources (HR), organizational commitment, the use of Financial SIMDA and the accessibility of financial reports towards the accountability of financial management. F test and t-test analysis were conducted by using multiple linear regression. Results show that transformational leadership style, the competence of human resources (HR), organizational commitment, the use and accessibility of Finance SIMDA financial report simultaneously, positively and significantly influence the regional financial management accountability. On the other hand, transformational leadership style, the competence of human resources (HR), the use of financial SIMDA and the accessibility of financial report positively and significantly influence the accountability of financial management. Nevertheless, organisatonal commitment does not positively influence the accountability of financial management. Keywords: transformational leadership style, the competence of human resources (HR), organizational commitment, the use of Financial SIMDA and the accessibility of financial reports, the accountability of financial management Abstrak. Fenomena yang dapat diamati dalam perkembangan sektor publik dewasa ini adalah semakin menguatnya tuntutan pelaksanaan akuntabilitas publik oleh organisasi sektor publik (seperti: pemerintah pusat dan daerah, unit-unit kerja pemerintah, departemen dan lembaga negara). Tuntutan akuntabilitas sektor publik terkait dengan perlunya dilakukan transparansi dan pemberian informasi kepada publik dalam rangka pemenuhan hak-hak publik. Penelitian ini bertujuan untuk menganalisis variabel gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia (SDM), komitmen organisasi, penggunaan Sistem Informasi Manajemen Daerah (SIMDA) Keuangan dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan daerah. Populasi pada penelitian ini adalah pejabat yang terkait dengan proses pengelolaan keuangan daerah di SKPD Kabupaten Kepulauan Talaud yaitu sebanyak 175 orang dan metode sensus dilakukan untuk mengambil sampel, sehingga banyaknya sampel sama dengan jumlah populasi yaitu sebanyak 175 orang untuk menguji hipotesis gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia (SDM), komitmen organisasi, penggunaan SIMDA Keuangan dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan daerah secara bersama-sama dengan Uji F dan sendiri-sendiri digunakan dengan Uji t menggunakan metode analisis linier berganda dengan aplikasi SPSS. Hasil penelitian membuktikan bahwa secara bersama-sama gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia (SDM), komitmen organisasi, penggunaan SIMDA Keuangan dan aksesibilitas laporan keuangan berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan daerah. Secara parsial gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia (SDM), penggunaan SIMDA Keuangan dan aksesibilitas laporan keuangan berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan daerah. Sedangkan komitmen organisasi tidak berpengaruh positif terhadap akuntabilitas pengelolaan keuangan daerah. Kata Kunci : Gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia, komitmen organisasi, penggunaan SIMDA Keuangan dan aksesibilitas laporan keuangan, akuntabilitas pengelolaan keuangan daerah.
Abstract: The rise of globalization developments in economic, political, social, areas crucially affects organizational lives of individuals in the society. With these developments organization management are obliged to develop new management to struggle the competition conditions. The purpose of this research is to know how is the role of internal communication in driving PT. Sinar Galesong Prima employee engagement. This research is qualitative analysis interview, the population is the employee of PT. Sinar Galesong Prima, and the sample method is using snowball sampling. The data were gathered through interview with informants and examination of the literature review from previous researcher. The result is all the informants explained that the role of internal communication is very important in driving employee engagement. The conclusion is Employees at PT. Sinar Galesong Prima think that Internal Communication is important, formally and informally. The communication media that being used situation ally is Direct Communication and Telecommunication such as Messaging App, and regarding employee engagement, PT. Sinar Galesong Prima manage to make their employee engaged by giving bonus, and also gives personal compliments to employee. This research recommend PT. Sinar Galesong Prima to teach their employee to always using formal communication in routine to increase their employee engagement.Keywords: internal communication, employee engagement.
