Rustam Hamid

Bio: Rustam Hamid is an academic researcher. The author has contributed to research in topics: Accountability & Administration (government). The author has an hindex of 2, co-authored 2 publications receiving 33 citations.

The Impact of Treasurer’s Experience And Knowledge on The Effectiveness of The Administration and Preparation of The Accountability Reporting System in North Sumatera

Abstract: This study aims to determine the role of treasurer’s experience and knowledge on Permendagri (Minister Regulation) No. 55/2008 to create the effectiveness of administration and preparation of the accountability reporting system. This study is an explanatory survey using primary data. The scope of the study includes the new expanded regional governments, namely; the districts of Batubara, Padang Lawas, South Labuhan Batu and North Labuhan Batu. The effectiveness of the administration and preparation of the accountability reporting system is used as a dependent variable and both treasurer’s experience and knowledge are the independent variables. The study population comprises of 310 people where 115 people are selected as the sample using the purposive random sampling method. The study founds that the experience variable does not affect the effectiveness of the administration and preparation of the accountability reporting system; meanwhile, the knowledge variable has an effect on the effectiveness of the administration and preparation of the accountability reporting system.

The Impact of Treasurer's Experience and Knowledge on The Effectiveness of the Administration andPreparation of The Accountability Reporting System in North Sumatera

Abstract: This study aims to determine the role of treasurer’s experience and knowledge on Permendagri (Minister Regulation) No. 55/2008 to create the effectiveness of administration and preparation of the accountability reporting system. This study is an explanatory survey using primary data. The scope of the study includes the new expanded regional governments, namely; the districts of Batubara, Padang Lawas, South Labuhan Batu and North Labuhan Batu. The effectiveness of the administration and preparation of the accountability reporting system is used as a dependent variable and both treasurer’s experience and knowledge are the independent variables. The study population comprises of 310 people where 115 people are selected as the sample using the purposive random sampling method. The study founds that the experience variable does not affect the effectiveness of the administration and preparation of the accountability reporting system; meanwhile, the knowledge variable has an effect on the effectiveness of the administration and preparation of the accountability reporting system.

The Influence of Human Resources Competency and the Use of Information Technology on the Quality of Local Government Financial Report with Regional Accounting System as an Intervening

Abstract: This study aims to find out the influence of human resources competency and the use of information technology on the quality of local government financial report with regional accounting system as an intervening variable to regional works unit in Labuhanbatu Regency, Indonesia. The sampling technic in this study is using saturated sampling. There were 108 questionnaires distributed for all the staff members. The hypothesis was analyzed by using Structural Equation Model (SEM) with the help of SmartPLS software 2.0 M3. The result of this study is, partially, the human resources competency and the use of information technology have positive and significant influence towards the Regional Financial Accounting System (SAKD) in Labuhanbatu Regency, Indonesia.. The Regional Financial Accounting System (SAKD) mediates the influence of the Human Resources Competency and the use of information technology which do not have positive and significant influence on the quality of local government financial report of Labuhanbatu regency. This study recommends that there should be a comprehensive training program to improve the human resources competency in increasing the quality of local government financial report. Besides that, the head management should support the implementation of The Regional Financial Accounting System and Internal Control in order to improve the quality of local government financial report to be more optimal.

Impact of Region Financial Information System (SIKD) Quality, Role Ambiguity and Training on Precision of Financial Statement of Local Goverment Presentation in North Sumatra

Abstract: This study aims at identifying the quality of Region Financial Information System (SIKD) management result, Role Ambiguity, and Training on Precision of Financial Statement of Local Government Presentation in North Sumatera. Moreover, this study aims at identifying the effectiveness of Region Financial Information System (SIKD) management in North Sumatera. The findings of this study are expected to be able to give suggestions and recommendation of improvement on SIKD managers in North Sumatera so that they can support good government system. By identifying the management of SIKD, then at least it can obtain unqualified opinion. The result of this study concludes that Quality significantly influences at level of 5% on Precision of Financial Statement of Local Government Presentation. Role Ambiguity significantly influences Precision of Financial Statement of Local Government Presentation and training significantly influences Precision of Financial Statement of Local Government Presentation. Keyword: Region Financial Information System (SIKD), Role Ambiguity, Training and Precision of Financial Statement of Local Government Presentation. INTRODUCTION In the period of New Order, Region Financial Information System (SIKD) throughout Indonesia was regulated in Law No. 5 of 1974, equipped with Governmental Regulation number 6 of 1975. According to this regulation, central government published Decree of Minister of Home Affairs No. 900-099 about Region Financial Administration Manual (MAKUDA) in 1981 which is now called as Region Financial Information System (SIKD). MAKUDA was eventually used as guidelines or manual serving as SIKD which must have been executed equally for all regions in Indonesia. Implementation of region financial information 1-2. Faculty Economic and Business – University of Sumatera Utara, Medan, Indonesia. Email: ismuda0507@yahoo.com system is expected to be able to satisfy the demand given by society concerning transporation and accountability from public sector institutions (Mardiasmo, 2002). A significant obstacle to achieve success of a new system implementation is lack of attention on behavior factor during the implementation. A study conducted by Grafton and Widener (2010) had examined the role of measurement and evaluation of organization performance. Grafton and Widener (2010) investigated and verified the process of relevan strategic decision in relation to performance and its impact on an organization thoroughly. The implementation of this new system is mediated by two behavior factors which are employees’ adaptation and their involvement to design a new system. The adaptation ability of employees will help the acceptance of a new system implementation, the employees’ ability to adapt will make them maximally attempt to adapt to the change occurred in their work place, so that the implementation process of the system can be accepted. The employees’ involvement in designing a new system will also help the implementation of a new system to be accepted. The employees who are directly involved in designing a system will tend to have the sense of responsibility on the system implementation, so that there will be more support of the system implementation to be accepted. Petter and McLean (2008) examined a success model of an information system consisting of 6 categories which are: system quality, information quality, utility, user’s satisfaction, personal influence, and organizational influence. In this study, it will employ the relationship between information quality produced by user’s satisfaction. The information quality is related to information characteristics in such a way so that the output resulted from information system may be worthwhile for the users. This causes the quality of information product having direct impact on job satisfaction; indirect influence resulted from information product quality on job satisfaction is role ambiguity (RA) and role conflict (RC). Moreover, an organization encounters numerous problems and difficulties, wisdom to execute activities of training and development must still be taken. Since according to them the failure and deterioration of an organization is caused by a leader reduces or negates the budget for education, training and development of the employees, so they are capable of using system device. There are several problems of study, as follows: 1. How is the quality of Region Financial Information System (SIKD) Management Result, Role Ambiguity, and Training on Precision of Financial Statement of Local Government Presentation in North Sumatera? 2. Does the management of Region Financial Information System (SIKD) in North Sumatera run effectively? 4284 • Iskandar Muda and Abykusno Dharsuky

Combined Loadings and Cross-Dimensional Loadings Timeliness of Presentation of Financial Statements of Local Government

Abstract: This study examines the pattern of readiness dimensional accuracy of financial statements of local government in North Sumatra with a routine pattern of two (2) months after the fiscal year ends and patterns of at least 3 (three) months after the fiscal year ends. This type of research is explanatory survey with quantitative methods. The population and the sample used is of local government officials serving local government financial reports. Combined Analysis And Cross-Loadings Loadings are used with statistical tools WarpPLS. The results showed that there was a pattern that varies above dimensional accuracy of the financial statements of local government in North Sumatra.

The Skills and Understanding of Rural Enterprise Management of the Preparation of Financial Statements Using Financial Accounting Standards (Ifrs) Financial Statement on The Entities Without Public Accountability (Etap) Framework on the Implementation of Village Administration Law

Abstract: The objectite of this resenrch was to nnnlyze the fat:tors nffecting tlrc nbilities oJ pillnge-otpnedenterpises (BLINIDES) itt tlw regrott of North Srnruttrn irt preparittg the Finatcinl Accounting Standards (tFRSs) fnancial statement on the Enhties ritlnut htblic Accor.mtability (ETAP) in the ft'anmoot;k of Llrc hnpbntentnhon of Village Adnirish'ation lntl inNorth Smnatrn and the Tinrc Acntrncy itr delioering Accountability. Tlrc preser.t rcse arch.ntns untlertnkcn l:y srLrr,cylng seternl sclected regenaes. 107 respondents lt1ere selccteLl baserl orr conuentence sampling tottillages that had establishedrural enterprise units, sr.tch ns BUMDes. TIn t,ariables useduere the leuel of education, the understanding of SAK ETAP ttld LlLullity 0f consultation. Tle results demonstrate thttt the understandingztariablc on SAK ET,\P anLl the quality of consultation are the donrinatiuarinbles toucrds acarracy in delitering Arcowtability. Keyutotd: Education leoel, tlrc understanding of SAK ETAP, ty.utlity of constltafion, and ability in preparing Financial Statenrcnts. 1. BACKGROUND The newly issued law iast year is Law No. 6 on 2014, in -relation to the Law No. 06 of 2074 on village, it said that the Rural Development shoulci have the goal to improve the welfare of village community, life quality of human, and reduction of poverty through the fulf i l lment of basic neecls, development of facil i t ies ancl infrastructure in village, the development of local economic potentials, and the ut i l izat ion of sustainable natural and environmental resources. The basic clevelopment of economic in rural areas has long been rlln bv the governmertt I-ecturt'r of Accourting Departmenl r ' l r Facul tv Economics ancl Btrs incss Urr iversi tv Sttmatetra Nlcr lan. Postal Code 2(1155, N-r ' r th Sttmatcta, Int lonesta, Utara, J l . i ) r l . i \ l . rnsrrr , No 9, USt l CianrpLrs [ : -nuu I : t t Lr t : , t t nt t t l tQ) ul t t t ( t t l 7418 c NttrTaimah, Rasdianto and Iskandar Muda through a-variety of programs. Flowever, they have yet to generate satisfactory results.Es desired by general public. Therg are many factori leading to the less effectiveness of these programs. one dominant factor is the Jverly huge intervention by the government. It actually results in the obstruction of the creaU"ity and innovation power of the rural communities in managing and running thl econoinic:engine in rural areas. The system and instifutiona-i mechanisms in rural economy do not run effectively_and i-ply on aid-dependency to government so as to shut down the spirit of independence. In relation to thelaw N o. 06 of 20'1,4 on-village, it is said thatthe Rural Development is aimed to improve the welfare of village-c-ommunity 1.d lifg glality of human, and reductior,^of porrurty through the fulfillment of basic nTds, development of facilities and infrastmcture in villa{e, the development of local economic potentials, and the sustainable utilization-of natural and environmental resources. Suriadi (2015) concludes that the result is the formation of Village owned enterprises (BUMDesias the results of institutional stuengthening activities, training and technical guidance. Maksum and Rustam (2014) studied under the title of rhe Impact 6f Treusr'r"r,s Experience And Knowledge on The Effectiveness of the Administration and prepiration of The Acccuniability Reporting System in Norih Sumatra. The findings conciuded that in order to create the effectiveness o[ Administration and Accoirntability Report Preparation System, the role of experience ancl knowleclge were required. Iiascliinto et aL (2014) This study aims to analyze the role of tre"asurer capacity on human resources and its tenure of services. facilities and rnfrastructures, the regulation, TjT:ity of,training administration and accountability of each of the taJk forces (SKPD) in North Sumatera on the timeliness of the regional government's financial reportThe result of the study has revealect that simultane6usly and partially the variables of treasuret's human resources and tenure of service, ficilities and infrastructure, the-regulation and intensity of the training administration and the accountability of the treasurers in North Sumatera irre s-ignificantly affect to the timeliness of the regional government's financial report. . Learr,ing from past experience, a new approach expecbed to foster and drive the economy in rural areas is the establisfiment of eionomic institutions fullv managed by the village communigiEconomic institutions established bv the desirl of rural communities start from the potentials that can be developed using locat resources and whenever market demand exists. To avoid economic institutions from being controlled by certain groups who have great capital in rural areas, the possession of institutions is held by the village and is joinily controlled with the afun of improving living standards of the local economy. The form of institution as mentioned above is named Village-owned Enterprises (BUMDes), as mandated in the Larv 32 of 2004 and Govemment Regulation No. 72 of 2005. The factor eclucation level wili determine whether an entrty is able to present the financial statements properly. The understanding of sAK ETAP is a regard that determines the presentation of financial statements (Laries, 2014), ancl ruti, also Dwijayanti (2015). The Skills and Understanding of RLrral Enterprise Management... t "1419 In addition, the qgality of consultation also sets the process of Preparation of Financial Statements with SAK ETAP Framework. The problems of this research are : 1. Is the vil lage implementing BUMDes capable of understanding the preparation process of SAK ETAP financial statements in North Sumatra? 2. Do the level of education, understanding of SAK ETAP, Quality of Consultation, and abilities in the preparation of Financial Statements with SAK ETAP Framework have effects on the time accuracy in delivering the accountability of BUMDes management in North Sumatra? 2. LITERATURE REVIEW 2.1. Theoretical Overviert' 2.1.. 1. Enti ti e s zo ith o u t P t rb I i c A c c o r tnt nb ility (ET AP ) SAK ETAP stands for Financial Accounting Stanclarcls for Entities without Public Accouniabil ity', set by indcnesian accourttant associaiiol for smail and medium enterprises. SAK ETAP has the objective to make ;rl1 business units prepare for financiarl statements according to the standards establisheel. In accordance r.vith the scope of SAK ETAP, the Standard is intended for use by entities witllout public accountabil ity. Entit ies without public accountabil ity in questron are those which do not have significant public accountabil ity, and do not publish financial statements for general interest for external users. The external users, for instance, are owners who are not directly involved in the creditor's business management, and credit rating institutions. Furthermore, this standard field also explains that entities are said to have significant public accountability if the submission process for registration statement in the capital market authorities or other regulators for the pulpose of issuance of securities in the capital markets, ur entities having control over assets in the capacity as fiduciary is intended for a large group of communities, such as banks, insurers, brokers or securit ies traders, pension funds, mutual funds and investment banks. SAK ETAP: Financial Accounting Standards for Entities without ETAP Public Accountability is the entifies which: (Sagala,2015). a) Do not have a significant public accouutability; and b) Do not publish financial statements for general purpose for extemal users. c) Using IFRS reference for Small Medium Enterprises. d) More sirnply, inclucling. e) Fixed assets, intangible, with the rtse of actluisit ion price 0 Subsicliaries are not consoliclatetl brrt serve a.s .rr-L irrvcstment using the eclui tv method. 7420 e Nurzaimah, Rasdianto and IskandarMuda g) .Referring to the currently used accounting practices Qualitative Information i' Financial statements: (Laries, 2014) a) Understandable, b) Relevant, c) Mater ia l i ry, c l ) Rel iabi t i ty , e) Substance ouperforms the form f) Healthyconsideration, g) Completeness, h) Cornparable, i) On fime, j) The balance between Costs ancl Benefits. sAK ETAP does not-ailorv the recognition of posts in the barance sheet not meeting the definit ion of assets or l iabil i ty _with no regards whether these posts are tire result of the implementation oi the "matchingioncept,,. offsetting is not alloweci on assets with liabilities, or income r rith load, "unless Jequired or permittecl by SAK E'fr\P. Tl.re Benefits of SAK-ETAp 7It is expectecl that by the presence sAK ETAP, small & mecliurn enterprises are able to: a) IJreparing their own financial statements. b) Becon-ie auCitable ancj obtain an auclit opinion. c) use their financiai statements to obtain funcring (e.g. from ba.ks) for businesscieveloprnent. " ' " 2. More simple compared with psAK IFRS; hence the implementation is easier. 3 ' Keep providing rel iable informat ion in the presentat ion of f i .ancial statements. . .T" desired presentation of Financial statements in the sAK ETAP framework is: (Sagala,2015). 1' Reason;rble Presentation; financial statements should provicle financial position, financial performance and cash flows of an entity'in o .lusorroute manner. Reason;'rble presentation requires the truthful presentarion.rpo., the effects of transactions, otlrer events and conclitions in iccordarice with the definitions anci criteria of assets recognitio', liabilities, income ancr expenses. 2. Compl iance rv i th sAK ET, i \p; t r re enr i t ies of which f inancial statements complying wifir SAK ETAP rnust nake an explicit statement in ftrl l rnanner ancl *pon sr-rch compriance in the rccordings of f inanciar statements. , l,he