Suchergebnisse

Good Governance is governance that consists of transparency, accountability, responsibility, independence, and fairness in an effort to improve company performance. The purpose of this study to determine the effect of transparency, accountability, responsibility, independence and fairness on the health level of LPD. This research was conducted in all LPDs in Abiansemal District. The number of samples taken was 34 chairmen of LPD, with probability sampling method. Data collection is done through interviews, observation and documentation. The analysis technique used is Multiple Liniear Regression Analysis. Found that only transparency has a significant effect on the health level of LPD, while other factors such as accountability, responsiveness, independence and fairness have no significant effect on the health level of LPDs. This shows when transparency is the focus of management's attention, accountability, responsibility, independence and fairness are seen as something that must be applied by LPDs management. Keywords: good governance, healht level of LPD ; Good Governance merupakan tata kelola yang terdiri dari transparansi, akuntabilitas, responsibilitas, independensi, dan kewajaran dalam upaya perbaikan kinerja perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh transparansi, akuntabilitas, responsibilitas, independensi dan kewajaran terhadap tingkat kesehatan LPD. Penelitian ini dilakukan di seluruh LPD se-Kecamatan Abiansemal. Jumlah sampel yang diambil sebanyak 34 orang ketua LPD, dengan metode probability sampling. Pengumpulan data dilakukan melalui wawancara, observasi dan dokumentasi. Teknik analisis yang digunakan adalah Analisis Regresi Liniear Berganda. Berdasarkan hasil analisis ditemukan bahwa hanya transparansi yang berpengaruh signifikan pada tingkat kesehatan LPD, sedangkan faktor lainnya seperti akuntabilitas, responsisbilitas, independensi dan kewajaran berpengaruh tidak signifikan pada tingkat kesehatan LPD. Hal ini menunjukkan bahwa disaat transparansi menjadi fokus perhatian manajemen, maka akuntabilitas, responsibilitas, independensi dan kewajaran dipandang sebagai sesuatu yang wajib untuk diterapkan oleh manajemen LPD. Kata kunci: Good Governance, Tingkat Kesehatan LPD

The use of information technology in government agencies can help employees work effectively and efficiently. The purpose of this study is to determine the effect of the effectiveness of the application of accounting information systems, technology utilization and work motivation on individual performance. The method of research used in this study is quantitative associative approach. This research was conducted at the Tabanan Regency Regional Finance Agency (Bakeuda). This study uses a sampling method with purposive sampling, namely sampling techniques with certain considerations or criteria. The number of samples used was 103 respondents.Based on the results of the analysis, it was found that the effectiveness of the application of AIS, utilization of information technology and work motivation had a positive effect on individual performance at Bakeuda Tabanan. Keywords:The effectiveness of the application of accounting information system, technology Utilization, motivation work, individual performance. ; The use of information technology in government agencies can help employees work effectively and efficiently. The purpose of this study is to determine the effect of the effectiveness of the application of accounting information systems, technology utilization and work motivation on individual performance. The method of research used in this study is quantitative associative approach. This research was conducted at the Tabanan Regency Regional Finance Agency (Bakeuda). This study uses a sampling method with purposive sampling, namely sampling techniques with certain considerations or criteria. The number of samples used was 103 respondents.Based on the results of the analysis, it was found that the effectiveness of the application of AIS, utilization of information technology and work motivation had a positive effect on individual performance at Bakeuda Tabanan. Keywords:The effectiveness of the application of accounting information system, technology Utilization, motivation work, individual performance.

Based on Government Regulation No. 71 Year 2010, which was confirmed by the Minister of Home Affairs number 63 in 2013, that the provincial government, district and city already must implement accrual-based financial statements in the financial statements of 2015. Therefore, the readiness of the implementation of the new system requires support of the readiness of Human Resources, Organizational commitment and Systems. This study aimed to examine the effect of Human Resources, Organizational Commitment and Implementation Readiness Information System on Local Government Finance Report Based Accrual. Research was conducted on the financial section Secretariat Badung regency. This study uses data analysis techniques Regression using 74 respondents. Hypothesis test results indicate that the influence of Human Resources, Organizational Commitment, and Information Systems Readiness significant positive effect on the adoption of Local Government Finance Report Based Accrual.