(mysql): SELECT * FROM sessions WHERE session_id = '2kjjv00ev3stl38pheicnapar3'  

(mysql): SELECT * FROM journals WHERE path = 'kimue'  

(mysql): SELECT * FROM site  

(mysql): SELECT v.* FROM versions v LEFT JOIN plugin_settings ps ON lower(v.product_class_name) = ps.plugin_name AND ps.setting_name = 'enabled' AND ((journal_id = '904') OR v.sitewide = 1) WHERE v.current = 1 AND (ps.setting_value = '1' OR v.lazy_load <> 1)  

(mysql): SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = 'objectsforreviewplugin' AND journal_id = '904'  

(mysql): SELECT last_run FROM scheduled_tasks WHERE class_name = 'plugins.generic.usageStats.UsageStatsLoader'  

(mysql): SELECT last_run FROM scheduled_tasks WHERE class_name = 'plugins.generic.pln.classes.tasks.Depositor'  

(mysql): SELECT last_run FROM scheduled_tasks WHERE class_name = 'plugins.importexport.crossref.CrossrefInfoSender'  

(mysql): SELECT last_run FROM scheduled_tasks WHERE class_name = 'plugins.importexport.crossref.CrossrefInfoSender'  

(mysql): SELECT last_run FROM scheduled_tasks WHERE class_name = 'plugins.importexport.datacite.DataciteInfoSender'  

(mysql): SELECT last_run FROM scheduled_tasks WHERE class_name = 'classes.tasks.ReviewReminder'  

(mysql): SELECT last_run FROM scheduled_tasks WHERE class_name = 'classes.tasks.SubscriptionExpiryReminder'  

(mysql): SELECT last_run FROM scheduled_tasks WHERE class_name = 'classes.tasks.OpenAccessNotification'  

(mysql): SELECT pa.*, a.*, COALESCE(stl.setting_value, stpl.setting_value) AS section_title, COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev FROM published_articles pa INNER JOIN articles a ON pa.article_id = a.article_id LEFT JOIN sections s ON s.section_id = a.section_id LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = 'title' AND stpl.locale = 'en_US') LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = 'title' AND stl.locale = 'en_US') LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = 'abbrev' AND sapl.locale = 'en_US') LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = 'abbrev' AND sal.locale = 'en_US') INNER JOIN article_settings ast ON a.article_id = ast.article_id WHERE ast.setting_name = 'pub-id::publisher-id' AND ast.setting_value = '11646' ORDER BY pa.issue_id, a.article_id  

(mysql): SELECT pa.*, a.*, COALESCE(stl.setting_value, stpl.setting_value) AS section_title, COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev FROM published_articles pa, articles a LEFT JOIN sections s ON s.section_id = a.section_id LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = 'title' AND stpl.locale = 'en_US') LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = 'title' AND stl.locale = 'en_US') LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = 'abbrev' AND sapl.locale = 'en_US') LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = 'abbrev' AND sal.locale = 'en_US') WHERE pa.article_id = a.article_id AND a.article_id = 11646  

(mysql): SELECT g.*, a.file_name, a.original_file_name, a.file_stage, a.file_type, a.file_size, a.date_uploaded, a.date_modified FROM article_galleys g LEFT JOIN article_files a ON (g.file_id = a.file_id) WHERE g.article_id = 11646 ORDER BY g.seq  

(mysql): SELECT * FROM article_galley_settings WHERE galley_id = '4920'  

(mysql): SELECT * FROM article_settings WHERE article_id = '11646'  

(mysql): SELECT s.*, a.file_name, a.original_file_name, a.file_type, a.file_size, a.date_uploaded, a.date_modified FROM article_supplementary_files s LEFT JOIN article_files a ON (s.file_id = a.file_id) WHERE s.article_id = 11646 ORDER BY s.seq  

(mysql): SELECT i.* FROM issues i INNER JOIN issue_settings ist ON i.issue_id = ist.issue_id WHERE ist.setting_name = 'pub-id::publisher-id' AND ist.setting_value = '448' ORDER BY i.issue_id  

(mysql): SELECT i.* FROM issues i WHERE issue_id = 448  

(mysql): SELECT * FROM issue_settings WHERE issue_id = '448'  

(mysql): SELECT iss.subscription_id FROM institutional_subscriptions iss, subscriptions s, subscription_types st WHERE POSITION(UPPER(LPAD(iss.domain, LENGTH(iss.domain)+1, '.')) IN UPPER(LPAD('216.73.216.3', LENGTH('216.73.216.3')+1, '.'))) != 0 AND iss.domain != '' AND iss.subscription_id = s.subscription_id AND s.journal_id = '904' AND s.status = 1 AND s.type_id = st.type_id AND st.institutional = 1 AND ((st.non_expiring = 1) OR (st.non_expiring = 0 AND ('2025-09-17 10:46:48' >= s.date_start AND '2025-09-17 10:46:48' <= s.date_end))) AND (st.format = 1 OR st.format = 17)  

(mysql): SELECT isip.subscription_id FROM institutional_subscription_ip isip, subscriptions s, subscription_types st WHERE ((isip.ip_end IS NOT NULL AND '3628718083' >= isip.ip_start AND '3628718083' <= isip.ip_end AND isip.subscription_id = s.subscription_id AND s.journal_id = '904' AND s.status = 1 AND s.type_id = st.type_id AND st.institutional = 1 AND ((st.non_expiring = 1) OR (st.non_expiring = 0 AND ('2025-09-17 10:46:48' >= s.date_start AND '2025-09-17 10:46:48' <= s.date_end))) AND (st.format = 1 OR st.format = 17)) OR (isip.ip_end IS NULL AND '3628718083' = isip.ip_start AND isip.subscription_id = s.subscription_id AND s.journal_id = '904' AND s.status = 1 AND s.type_id = st.type_id AND st.institutional = 1 AND ((st.non_expiring = 1) OR (st.non_expiring = 0 AND ('2025-09-17 10:46:48' >= s.date_start AND '2025-09-17 10:46:48' <= s.date_end))) AND (st.format = 1 OR st.format = 17)))  

(mysql): SELECT * FROM sections WHERE section_id = '134'  

(mysql): SELECT * FROM section_settings WHERE section_id = '134'  

(mysql): SELECT * FROM sections WHERE section_id = '134'  

(mysql): SELECT * FROM section_settings WHERE section_id = '134'  

(mysql): SELECT g.*, a.file_name, a.original_file_name, a.file_stage, a.file_type, a.file_size, a.date_uploaded, a.date_modified FROM article_galleys g LEFT JOIN article_files a ON (g.file_id = a.file_id) WHERE g.galley_id = 0 AND g.article_id = 11646  

(mysql): SELECT pa.*, a.*, COALESCE(stl.setting_value, stpl.setting_value) AS section_title, COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev FROM published_articles pa INNER JOIN articles a ON pa.article_id = a.article_id LEFT JOIN sections s ON s.section_id = a.section_id LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = 'title' AND stpl.locale = 'en_US') LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = 'title' AND stl.locale = 'en_US') LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = 'abbrev' AND sapl.locale = 'en_US') LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = 'abbrev' AND sal.locale = 'en_US') INNER JOIN article_settings ast ON a.article_id = ast.article_id WHERE ast.setting_name = 'pub-id::publisher-id' AND ast.setting_value = '11646' ORDER BY pa.issue_id, a.article_id  

(mysql): SELECT pa.*, a.*, COALESCE(stl.setting_value, stpl.setting_value) AS section_title, COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev FROM published_articles pa, articles a LEFT JOIN sections s ON s.section_id = a.section_id LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = 'title' AND stpl.locale = 'en_US') LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = 'title' AND stl.locale = 'en_US') LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = 'abbrev' AND sapl.locale = 'en_US') LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = 'abbrev' AND sal.locale = 'en_US') WHERE pa.article_id = a.article_id AND a.article_id = 11646  

(mysql): SELECT g.*, a.file_name, a.original_file_name, a.file_stage, a.file_type, a.file_size, a.date_uploaded, a.date_modified FROM article_galleys g LEFT JOIN article_files a ON (g.file_id = a.file_id) WHERE g.article_id = 11646 ORDER BY g.seq  

(mysql): SELECT * FROM article_galley_settings WHERE galley_id = '4920'  

(mysql): SELECT * FROM article_settings WHERE article_id = '11646'  

(mysql): SELECT s.*, a.file_name, a.original_file_name, a.file_type, a.file_size, a.date_uploaded, a.date_modified FROM article_supplementary_files s LEFT JOIN article_files a ON (s.file_id = a.file_id) WHERE s.article_id = 11646 ORDER BY s.seq  

(mysql): SELECT iss.subscription_id FROM institutional_subscriptions iss, subscriptions s, subscription_types st WHERE POSITION(UPPER(LPAD(iss.domain, LENGTH(iss.domain)+1, '.')) IN UPPER(LPAD('216.73.216.3', LENGTH('216.73.216.3')+1, '.'))) != 0 AND iss.domain != '' AND iss.subscription_id = s.subscription_id AND s.journal_id = '904' AND s.status = 1 AND s.type_id = st.type_id AND st.institutional = 1 AND ((st.non_expiring = 1) OR (st.non_expiring = 0 AND ('2025-09-17 10:46:48' >= s.date_start AND '2025-09-17 10:46:48' <= s.date_end))) AND (st.format = 1 OR st.format = 17)  

(mysql): SELECT isip.subscription_id FROM institutional_subscription_ip isip, subscriptions s, subscription_types st WHERE ((isip.ip_end IS NOT NULL AND '3628718083' >= isip.ip_start AND '3628718083' <= isip.ip_end AND isip.subscription_id = s.subscription_id AND s.journal_id = '904' AND s.status = 1 AND s.type_id = st.type_id AND st.institutional = 1 AND ((st.non_expiring = 1) OR (st.non_expiring = 0 AND ('2025-09-17 10:46:48' >= s.date_start AND '2025-09-17 10:46:48' <= s.date_end))) AND (st.format = 1 OR st.format = 17)) OR (isip.ip_end IS NULL AND '3628718083' = isip.ip_start AND isip.subscription_id = s.subscription_id AND s.journal_id = '904' AND s.status = 1 AND s.type_id = st.type_id AND st.institutional = 1 AND ((st.non_expiring = 1) OR (st.non_expiring = 0 AND ('2025-09-17 10:46:48' >= s.date_start AND '2025-09-17 10:46:48' <= s.date_end))) AND (st.format = 1 OR st.format = 17)))  

(mysql): SELECT * FROM citations WHERE assoc_type = 257 AND assoc_id = 11646 AND citation_state >= 0 AND citation_state <= 5 ORDER BY seq, citation_id  

(mysql): SELECT * FROM sections WHERE section_id = '134'  

(mysql): SELECT * FROM section_settings WHERE section_id = '134'  

(mysql): SELECT i.* FROM issues i WHERE journal_id = 904 AND current = 1  

(mysql): SELECT * FROM issue_settings WHERE issue_id = '652'  

(mysql): SELECT v.* FROM versions v LEFT JOIN plugin_settings ps ON lower(v.product_class_name) = ps.plugin_name AND ps.setting_name = 'enabled' AND ((journal_id = '904') OR v.sitewide = 1) WHERE v.current = 1 AND (ps.setting_value = '1' OR v.lazy_load <> 1)  

(mysql): select version()  

(mysql): SELECT * FROM plugin_settings ps WHERE plugin_name = 'garuda2xblockplugin' AND setting_name = 'context' AND journal_id = '904'  

(mysql): SELECT * FROM plugin_settings ps WHERE plugin_name = 'garuda2xblockplugin' AND setting_name = 'enabled' AND journal_id = '904'  

(mysql): SELECT * FROM plugin_settings ps WHERE plugin_name = 'garuda2xblockplugin' AND setting_name = 'seq' AND journal_id = '904'  
Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern, Dan Penerapan Standar Akuntansi Pemerintahan Terhadap Terciptanya Kualitas Laporan Keuangan Satuan Kerja Perangkat Daerah Kabupaten Semarang | <hr /> (mysql): SELECT * FROM authors WHERE submission_id = 11646 ORDER BY seq   <hr /> <hr /> (mysql): SELECT * FROM author_settings WHERE author_id = '16730'   <hr /> <hr /> (mysql): SELECT * FROM author_settings WHERE author_id = '18809'   <hr /> Admaja | Prosiding Konstelasi Ilmiah Mahasiswa Unissula (KIMU) Klaster Ekonomi
(mysql): SELECT * FROM authors WHERE submission_id = 11646 ORDER BY seq  

(mysql): SELECT * FROM author_settings WHERE author_id = '16730'  

(mysql): SELECT * FROM author_settings WHERE author_id = '18809'  

(mysql): SELECT * FROM authors WHERE submission_id = 11646 ORDER BY seq  

(mysql): SELECT * FROM author_settings WHERE author_id = '16730'  

(mysql): SELECT * FROM author_settings WHERE author_id = '18809'  

(mysql): SELECT setting_name, setting_value, setting_type FROM plugin_settings WHERE plugin_name = 'garuda2xblockplugin' AND journal_id = '904'  

Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern, Dan Penerapan Standar Akuntansi Pemerintahan Terhadap Terciptanya Kualitas Laporan Keuangan Satuan Kerja Perangkat Daerah Kabupaten Semarang


(mysql): SELECT * FROM authors WHERE submission_id = 11646 ORDER BY seq  

(mysql): SELECT * FROM author_settings WHERE author_id = '16730'  

(mysql): SELECT * FROM author_settings WHERE author_id = '18809'  
Dananjaya Dipta Admaja, Sri Dewi Wahyundaru

Abstract


PThis study aims to prove empirically the effect of human resource competence, the use of information technology, internal control systems and the application of government accounting standards on the quality of financial reports of Semarang Regency SKPD. The benefit of research is to become a source of information and insight as well as a reference to SKPD in developing human resources, information technology, internal control and compliance with government accounting standards in the form of transparency and accountability and this research is expected to be a reference source in developing general knowledge regarding competence. human resources, utilization of information technology, internal control systems and application of government accounting standards in SKPD.

This type of research is a descriptive study with an interpretive quantitative approach using primary data. The population in this study were Civil Servants in Semarang Regency Regional Work Units. The sampling method was purposive sampling technique. There were 68 samples from SKPD in Semarang Regency. The statistical method of data analysis used is multiple regression using SPSS software. The analysis technique is Multiple Linear Regression Analysis. Using Validity Test and Reliability Test. Hypothesis testing t test, F test, Test R2,Normality Test, Test Multicollinearity, and Test Heteroskidastity.

The results of this study indicate that Human Resource Competence, Utilization of Information Technology, Internal Control Systems and Implementation of Government Accounting Standards have a significant positive effect on the Quality of Financial Statements of Semarang Regency SKPD.

 

Keywords: Human resource competence, internal control systems, implementation government accounting standards, the quality of financial reports, use of information technology.

Full Text:

PDF

(mysql): SELECT r.* FROM referrals r WHERE r.article_id = 11646 AND r.status = 2  

Refbacks

  • There are currently no refbacks.

(mysql): UPDATE sessions SET user_id = NULL, ip_address = '216.73.216.3', user_agent = 'Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)', created = 1758105900, last_used = 1758106003, remember = 0, data = '', domain = 'jurnal.unissula.ac.id' WHERE session_id = '2kjjv00ev3stl38pheicnapar3'