Eliyasari, Revita (2022) EFEKKTIVITAS PENGELOLAAN DANA HAJ DAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN DI MASA PANDEMI COVID-19 PADA KEMENTERIAN AGAMA KOTA BEKASI. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini memiliki tujuan untuk menguji pengaruh efektivitas pengelolaan dana haji dan pengaruh standar akuntansi pemerintah terhadap kualitas laporan keuangan di masa pandemi covid-19 pada kementerian agama kota Bekasi Periode 2018 - 2020. Penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian menggunakan karyawan haji dan umroh di kementerian agama kota Bekasi. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling, yaitu mengambil sampel dari populasi sebanyak 31 responden. metode analisis yang digunakan ialah analisis uji regresi linier berganda. Alat pengolahan data adalah SPSS 26. Berdasarkan penelitian ini menunjukan bahwa: 1). variabel efektivitas pengelolaan dana haji berpengaruh signifikansi terhadap kualitas laporan keuangan haji di masa pademi covid-19 di kementerian agama kota Bekasi. 2). parsial standar akuntansi pemerintah berpengaruh secara signifikan terhadap variabel kualitas laporan keuangan haji di masa pandemi covid-19 pada kementerian agama kota Bekasi. Kata Kunci: Laporan Keuangan Haji, Pengelolaan Dana haji, Standar Akuntansi Pemerintah. This study aims to examine the effect of the effectiveness of the management of Hajj funds and the application of the government accounting system on the quality of financial reports during the Covid-19 pandemic at the Ministry of Religion of the City of Bekasi for the 2018 - 2020 period. This study uses a quantitative approach. The population of the study used hajj and umrah employees at the ministry of religion in the city of Bekasi. Sampling in this study using purposive sampling, namely taking samples from a population of 31 respondents. The analytical method used is multiple linear regression analysis. The data management tool is SPSS 26. Based on this research shows that: 1). The variable of the effectiveness of Hajj fund management has a significant effect on the quality of Hajj financial reports during the Covid-19 pandemic at the Ministry of Religion of the City of Bekasi. 2). partial government accounting standards have a significant effect on the variable quality of Hajj financial reports during the covid-19 pandemic at the ministry of religion in the city of Bekasi. Keywords : Hajj Financial Report, Hajj Fund Management, Government Accounting System
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Laporan Keuangan Haji, Pengelolaan Dana haji, Standar Akuntansi Pemerintah | ||||||||
| Subjects: | Akuntansi > Akuntansi Pemerintah | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | ELIYASARI REVITA | ||||||||
| Date Deposited: | 21 Sep 2022 04:50 | ||||||||
| Last Modified: | 21 Sep 2022 04:50 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8397 |
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