?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+KOMPETENSI+SUMBER+DAYA+MANUSIA%2C+PENERAPAN%0D%0ASTANDAR+AKUNTANSI+PEMERINTAH%2C+PENERAPAN+SISTEM%0D%0AAKUNTANSI+KEUANGAN+DAERAH+DAN+NEW+PUBLIC+MANAGEMENT%0D%0ATERHADAP+KUALITAS+LAPORAN+KEUANGAN+PEMERINTAH+KOTA%0D%0A%0D%0ABANDAR+LAMPUNG&rft.creator=%09Siti+%2C+Hartati&rft.subject=300+Ilmu+sosial&rft.subject=330+Ekonomi&rft.description=Laporan+keuangan+pemerintah+daerah+memiliki+tujuan+untuk+menyajikan%0D%0Ainformasi+yang+berkaitan+dengan+posisi+keuangan%2C+realisasi+anggaran%2C+dan+kinerja%0D%0Akeuangan+yang+akan+berguna+bagi+pemerintah+daerah+guna+menyusun+dan%0D%0Amengevaluasi+kebijakan+dalam+mengelola+sumber+dana.+Laporan+keuangan+yang%0D%0Aberkualitas+dapat+memberikan+manfaat+dalam+upaya+mengambil+kebijakan+suatu%0D%0Apemerintahan+di+masa+yang+akan+datang.+Penelitian+ini+dilakukan+karena+masih%0D%0Aditemukan+kesenjangan+antara+kompetensi+tugas+pokok+dengan+kompetensi%0D%0Apegawai+keuangan+dalam+pengelolaan+keuangan+masih+kurang+memiliki%0D%0Aketerampilan+dalam+bidang+akuntansi.+Sehingga+peneliti+tertarik+untuk%0D%0Amelakukan+penelitian+lebih+lanjut+mengenai+kompetensi+sumber+daya+manusia%2C%0D%0Apenerapan+standar+akuntansi+pemerintah%2C+penerapan+sistem+akuntansi+keuangan%0D%0Adan+new+public+management+yang+mempengaruhi+laporan+keuangan.+Penelitian%0D%0Aini+menggunakan+data+primer+yang+dilaksanakan+di+lingkungan+Pemerintah+Kota%0D%0ABandar+lampung.+Responden+dalam+penelitian+ini+adalah+pegawai+Bagian%0D%0AKeuangan+pada+Dinas-dinas+di+Kota+Bandar+Lampung.+Berdasarkan+hasil+analisis%0D%0Adata+maka+dapat+ditarik+kesimpulan+bahwa+Kompetensi+Sumber+Daya+Manusia%2C%0D%0APenerapan+Standar+Akuntansi+Pemerintahan+dan+Penerapan+Sistem+Akuntansi%0D%0AKeuangan+Daerah+berpengaruh+positif+terhadap+Kualitas+Laporan+Keuangan%0D%0APemerintah+Daerah+Kota+Bandar+Lampung.+sedangkan+New+Public+Management%0D%0Atidak+berpengaruh+terhadap+Kualitas+Laporan+Keuangan+Pemerintah+Daerah+Kota%0D%0ABandar+Lampung.%0D%0AKata+Kunci%3A+Kompetensi+Sumber+Daya+Manusia%2C+Penerapan+Standar%0D%0AAkuntansi+Pemerintahan%2C+Penerapan+Sistem+Akuntansi%0D%0AKeuangan+Daerah%2C+New+Public+Management.%0D%0AThe+aim+of+regional+government+financial+reports+is+to+present+information+relating+to%0D%0Afinancial+position%2C+budget+realization+and+financial+performance+which+will+be+useful+for%0D%0Aregional+governments+to+formulate+and+evaluate+policies+in+managing+funding+sources.%0D%0AQuality+financial+reports+can+provide+benefits+in+efforts+to+make+government+policies+in%0D%0Athe+future.+This+research+was+carried+out+because+there+was+still+a+gap+between+the%0D%0Acompetency+of+the+main+tasks+and+the+competency+of+financial+employees+in+financial%0D%0Amanagement+who+still+lacked+skills+in+the+field+of+accounting.+So+researchers+are%0D%0Ainterested+in+conducting+further+research+regarding+human+resource+competencies%2C%0D%0Aimplementation+of+government+accounting+standards%2C+implementation+of+financial%0D%0Aaccounting+systems+and+new+public+management+that+influence+financial+reports.+This%0D%0Aresearch+uses+primary+data+carried+out+within+the+Bandar+Lampung+City+Government.%0D%0ARespondents+in+this+research+were+employees+of+the+Finance+Department+at+Departments%0D%0Ain+Bandar+Lampung+City.+Based+on+the+results+of+data+analysis%2C+it+can+be+concluded+that%0D%0AHuman+Resource+Competency%2C+Implementation+of+Government+Accounting+Standards%0D%0Aand+Implementation+of+the+Regional+Financial+Accounting+System+have+a+positive+effect%0D%0Aon+the+Quality+of+the+Bandar+Lampung+City+Regional+Government+Financial+Reports.%0D%0Awhile+New+Public+Management+has+no+effect+on+the+Quality+of+the+Bandar+Lampung+City%0D%0ARegional+Government+Financial+Reports.%0D%0AKeywords%3A+Human+Resources+Competency%2C+Implementation+of+Government%0D%0AAccounting+Standards%2C+Implementation+of+Local+Financial+Accounting%0D%0ASystem%2C+New+Public+Management.&rft.publisher=EKONOMI+DAN+BISNIS+&rft.date=2024-05-27&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85632%2F1%2FABSTRAK%2520SITI%2520-%2520siti%2520hartati.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85632%2F2%2FSkripsi%2520FULL%2520Tanpa%2520Bab%2520Pembahasan%2520-%2520siti%2520hartati.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85632%2F3%2FSkripsi%2520FULL%2520Tanpa%2520Lampiran%2520-%2520siti%2520hartati.pdf&rft.identifier=+++Siti+%2C+Hartati++(2024)+PENGARUH+KOMPETENSI+SUMBER+DAYA+MANUSIA%2C+PENERAPAN+STANDAR+AKUNTANSI+PEMERINTAH%2C+PENERAPAN+SISTEM+AKUNTANSI+KEUANGAN+DAERAH+DAN+NEW+PUBLIC+MANAGEMENT+TERHADAP+KUALITAS+LAPORAN+KEUANGAN+PEMERINTAH+KOTA+BANDAR+LAMPUNG.++EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F85632%2F