Artikel Ilmiah : C1L012002 a.n. LUSIANA APRILIANTI
| NIM | C1L012002 |
|---|---|
| Namamhs | LUSIANA APRILIANTI |
| Judul Artikel | THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM QUALITY, EFFECTIVENESS OF INTERNAL CONTROL, AND IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS TOWARDS ORGANIZATIONAL PERFORMANCE ON BLUD PUSKESMAS IN BANYUMAS REGENCY |
| Abstrak (Bhs. Indonesia) | Perubahan status Puskesmas menjadi BLUD di Indonesia merupakan topik yang menarik untuk dibahas, karena perubahan status tersebut menuntut puskesmas mengolah laporan keuangan secara mandiri. Penelitian ini mengambil judul: “Pengaruh Kualitas Sistem Informasi Akuntansi, Efektivitas Pengendalian Internal, dan Penerapan Standar Akuntansi Pemerintah Terhadap Kinerja Organisasi”. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas sistem informasi akuntansi, efektivitas pengendalian internal, dan penerapan standar akuntansi pemerintah terhadap kinerja organisasi. Populasi dalam penelitian ini adalah seluruh seluruh Puskesmas BLUD yang terdaftar di Dinas Kesehatan Kabupaten Banyumas. Dengan menggunakan Purposive Sampling Method, total sampel yang diambil sesuai dengan criteria penelitian adalah sebanyak 39 sampel. Berdasarkan hasil penelitian dan analisis data menunjukkan bahwa: (1) Kualitas sistem informasi akuntansi, efektivitas pengendalian internal, dan penerapan standar akuntansi pemerintah berpengaruh secara simultan terhadap kinerja organisasi, (2) Efektivitas pengendalian internal merupakan variabel yang berpengaruh paling dominan terhadap kinerja organisasi. |
| Abtrak (Bhs. Inggris) | The reorganization of Puskesmas becoming into BLUD Indonesia is an interesting topic to be discussed, because the change in status requires Puskesmas to process financial reports independently. This research is entitled : "The Influence of Accounting Information Quality, Effectiveness of Internal Control, and Implementation of Government Accounting Standards Towards Organizational Performance". The objective of this research is to determine the influence of accounting information system quality, effectiveness of internal control, and implementation of government accounting standards towards organizational performance. The population in this study is all BLUD Puskesmas listed on the Banyumas District Health Office. By using purposive sampling method, the samples selected of this research are accordance with the criteria are 39 Puskesmas. The data then tested using ordinary least Square Regression. The research and data analysis showed that: (1) Accounting information system quality, effectiveness of internal control, and implementation of government accounting standards simultaneously effect on organizational performance, (2) Effectiveness of internal control variable is the most dominant effect on organizational performance. |
| Kata kunci | Accounting Information System Quality, Effectiveness of Internal Control, Implementation of Government Accounting Standards, Organizational performance. |
| Pembimbing 1 | Drs. Havid Soelarso, MM, Ak |
| Pembimbing 2 | Dr. Wita Ramadhanti, SE, M.SA, Ak |
| Pembimbing 3 | Dr. Margani Pinasti, M.Si, Ak |
| Tahun | 2016 |
| Jumlah Halaman | 109 |
| Tgl. Entri | 2016-11-02 19:03:00.511769 |