Preparing the quality of financial statements at health centers: to explore the role of regional inspectorates and professionalism of accounting personnel
This study aims to analyze the effect of professionalism and the inspectorates’ existence on the quality of health center financial statements in Situbondo Regency. This study uses a qualitative phenomenological approach because it deals with social phenomena as well as their interactions with certa...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
STIE Perbanas Surabaya
2020-06-01
|
| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/1878/pdf |
| _version_ | 1818324919094607872 |
|---|---|
| author | Alwan Sri Kustono Ardhya Yudistira Adi Nanggala |
| author_facet | Alwan Sri Kustono Ardhya Yudistira Adi Nanggala |
| author_sort | Alwan Sri Kustono |
| collection | DOAJ |
| description | This study aims to analyze the effect of professionalism and the inspectorates’ existence on the quality of health center financial statements in Situbondo Regency. This study uses a qualitative phenomenological approach because it deals with social phenomena as well as their interactions with certain environments and conditions. The informants were selected from health center’s accounting personnel. The data were collected using a focus group discussion. The results show that professionalism has an effect on the quality of financial statements because professional employees are skilled employees in the field and they can carry out their tasks seriously and responsibly, understand the rules, be objective and be oriented to quality results. The inspectorates’ existence encourages the health center to conduct financial reporting in accordance with the applicable standards due to the aspects of supervision and coaching. |
| first_indexed | 2024-12-13T11:36:14Z |
| format | Article |
| id | doaj.art-63f11ee4f108468cb9fdba8e6700b9f3 |
| institution | Directory Open Access Journal |
| issn | 2086-3802 2302-822X |
| language | English |
| last_indexed | 2024-12-13T11:36:14Z |
| publishDate | 2020-06-01 |
| publisher | STIE Perbanas Surabaya |
| record_format | Article |
| series | Indonesian Accounting Review |
| spelling | doaj.art-63f11ee4f108468cb9fdba8e6700b9f32022-12-21T23:47:47ZengSTIE Perbanas SurabayaIndonesian Accounting Review2086-38022302-822X2020-06-0110111210.14414/tiar.v10i1.1878819Preparing the quality of financial statements at health centers: to explore the role of regional inspectorates and professionalism of accounting personnelAlwan Sri Kustono0Ardhya Yudistira Adi Nanggala1University of Jember, Jember, East Java, IndonesiaUniversity of Abdurachman Saleh Situbondo, Situbondo, East Java, IndonesiaThis study aims to analyze the effect of professionalism and the inspectorates’ existence on the quality of health center financial statements in Situbondo Regency. This study uses a qualitative phenomenological approach because it deals with social phenomena as well as their interactions with certain environments and conditions. The informants were selected from health center’s accounting personnel. The data were collected using a focus group discussion. The results show that professionalism has an effect on the quality of financial statements because professional employees are skilled employees in the field and they can carry out their tasks seriously and responsibly, understand the rules, be objective and be oriented to quality results. The inspectorates’ existence encourages the health center to conduct financial reporting in accordance with the applicable standards due to the aspects of supervision and coaching.https://journal.perbanas.ac.id/index.php/tiar/article/view/1878/pdfquality of financial statementprofessionalismregional inspectorate |
| spellingShingle | Alwan Sri Kustono Ardhya Yudistira Adi Nanggala Preparing the quality of financial statements at health centers: to explore the role of regional inspectorates and professionalism of accounting personnel Indonesian Accounting Review quality of financial statement professionalism regional inspectorate |
| title | Preparing the quality of financial statements at health centers: to explore the role of regional inspectorates and professionalism of accounting personnel |
| title_full | Preparing the quality of financial statements at health centers: to explore the role of regional inspectorates and professionalism of accounting personnel |
| title_fullStr | Preparing the quality of financial statements at health centers: to explore the role of regional inspectorates and professionalism of accounting personnel |
| title_full_unstemmed | Preparing the quality of financial statements at health centers: to explore the role of regional inspectorates and professionalism of accounting personnel |
| title_short | Preparing the quality of financial statements at health centers: to explore the role of regional inspectorates and professionalism of accounting personnel |
| title_sort | preparing the quality of financial statements at health centers to explore the role of regional inspectorates and professionalism of accounting personnel |
| topic | quality of financial statement professionalism regional inspectorate |
| url | https://journal.perbanas.ac.id/index.php/tiar/article/view/1878/pdf |
| work_keys_str_mv | AT alwansrikustono preparingthequalityoffinancialstatementsathealthcenterstoexploretheroleofregionalinspectoratesandprofessionalismofaccountingpersonnel AT ardhyayudistiraadinanggala preparingthequalityoffinancialstatementsathealthcenterstoexploretheroleofregionalinspectoratesandprofessionalismofaccountingpersonnel |