{"id":"https://openalex.org/W3035396166","doi":"https://doi.org/10.60090/kar.v1i1.456.41-55","title":"EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS LAPORAN KEUANGAN DAERAH","display_name":"EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS LAPORAN KEUANGAN DAERAH","publication_year":2020,"publication_date":"2020-02-28","ids":{"openalex":"https://openalex.org/W3035396166","doi":"https://doi.org/10.60090/kar.v1i1.456.41-55","mag":"3035396166"},"language":"en","primary_location":{"id":"doi:10.60090/kar.v1i1.456.41-55","doi":"https://doi.org/10.60090/kar.v1i1.456.41-55","is_oa":true,"landing_page_url":"http://dx.doi.org/10.60090/kar.v1i1.456.41-55","pdf_url":"https://ejournal.unklab.ac.id/index.php/kar/article/download/456/454","source":{"id":"https://openalex.org/S4210204684","display_name":"Klabat Accounting Review","issn_l":"2721-723X","issn":["2721-723X","2722-7278"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314979","host_organization_name":"Mount Klabat College","host_organization_lineage":["https://openalex.org/P4310314979"],"host_organization_lineage_names":["Mount Klabat College"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Klabat Accounting Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ejournal.unklab.ac.id/index.php/kar/article/download/456/454","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5079523545","display_name":"Ika Prayanthi","orcid":"https://orcid.org/0000-0002-1859-0331","observed_orcids":["https://orcid.org/0000-0002-1859-0331"]},"institutions":[{"id":"https://openalex.org/I3129536290","display_name":"Klabat University","ror":"https://ror.org/0020kf976","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129536290"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ika Prayanthi","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Klabat"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Klabat","institution_ids":["https://openalex.org/I3129536290"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5025713231","display_name":"Prilisita Olivia Salangka","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3129536290","display_name":"Klabat University","ror":"https://ror.org/0020kf976","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129536290"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Prilisita Olivia Salangka","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Klabat"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Klabat","institution_ids":["https://openalex.org/I3129536290"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I3129536290"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":95,"max":96},"biblio":{"volume":"1","issue":"1","first_page":"41","last_page":"41"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.8955000042915344,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.8955000042915344,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.030899999663233757,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.02850000001490116,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-information-systems","display_name":"accounting information systems","score":0.9599999785423279},{"id":"https://openalex.org/keywords/internal-control-system","display_name":"internal control system","score":0.996999979019165},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.7440000176429749},{"id":"https://openalex.org/keywords/regional-government-financial-reporting","display_name":"regional government financial reporting","score":0.7279999852180481},{"id":"https://openalex.org/keywords/municipal-finance","display_name":"local government finance","score":0.7080000042915344},{"id":"https://openalex.org/keywords/manado-city","display_name":"Manado City","score":0.7990000247955322},{"id":"https://openalex.org/keywords/public-sector-accounting","display_name":"public sector accounting","score":0.6010000109672546},{"id":"https://openalex.org/keywords/financial-reporting-reliability","display_name":"financial statement reliability","score":0.3889999985694885},{"id":"https://openalex.org/keywords/financial-statement-relevance","display_name":"financial statement relevance","score":0.6240000128746033}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.711032509803772},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.666459858417511},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.6509894132614136},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.633302628993988},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5634584426879883},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.506862223148346},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.47381818294525146},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.46535545587539673},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.4551506042480469},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.44270849227905273},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.1892799437046051},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.14764362573623657},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.12546873092651367},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.12460881471633911},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.07814663648605347},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.60090/kar.v1i1.456.41-55","doi":"https://doi.org/10.60090/kar.v1i1.456.41-55","is_oa":true,"landing_page_url":"http://dx.doi.org/10.60090/kar.v1i1.456.41-55","pdf_url":"https://ejournal.unklab.ac.id/index.php/kar/article/download/456/454","source":{"id":"https://openalex.org/S4210204684","display_name":"Klabat Accounting Review","issn_l":"2721-723X","issn":["2721-723X","2722-7278"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314979","host_organization_name":"Mount Klabat College","host_organization_lineage":["https://openalex.org/P4310314979"],"host_organization_lineage_names":["Mount Klabat College"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Klabat Accounting Review","raw_type":"journal-article"},{"id":"doi:10.31154/kar.v1i1.456.41-55","doi":"https://doi.org/10.31154/kar.v1i1.456.41-55","is_oa":true,"landing_page_url":"https://doi.org/10.31154/kar.v1i1.456.41-55","pdf_url":"http://ejournal.unklab.ac.id/index.php/kar/article/download/456/454","source":{"id":"https://openalex.org/S4210204684","display_name":"Klabat Accounting Review","issn_l":"2721-723X","issn":["2721-723X","2722-7278"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314979","host_organization_name":"Mount Klabat College","host_organization_lineage":["https://openalex.org/P4310314979"],"host_organization_lineage_names":["Mount Klabat College"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Klabat Accounting Review","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.60090/kar.v1i1.456.41-55","doi":"https://doi.org/10.60090/kar.v1i1.456.41-55","is_oa":true,"landing_page_url":"http://dx.doi.org/10.60090/kar.v1i1.456.41-55","pdf_url":"https://ejournal.unklab.ac.id/index.php/kar/article/download/456/454","source":{"id":"https://openalex.org/S4210204684","display_name":"Klabat Accounting Review","issn_l":"2721-723X","issn":["2721-723X","2722-7278"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314979","host_organization_name":"Mount Klabat College","host_organization_lineage":["https://openalex.org/P4310314979"],"host_organization_lineage_names":["Mount Klabat College"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Klabat Accounting Review","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.5473999977111816}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3035396166.pdf","grobid_xml":"https://content.openalex.org/works/W3035396166.grobid-xml"},"referenced_works_count":9,"referenced_works":["https://openalex.org/W2046695443","https://openalex.org/W2070992114","https://openalex.org/W2289156955","https://openalex.org/W2601915541","https://openalex.org/W2909640359","https://openalex.org/W3195713049","https://openalex.org/W4239311253","https://openalex.org/W4306748502","https://openalex.org/W6979731713"],"related_works":["https://openalex.org/W1667884785","https://openalex.org/W2778299598","https://openalex.org/W6995655531","https://openalex.org/W2990715603","https://openalex.org/W2963294366","https://openalex.org/W7216037800","https://openalex.org/W4386628891","https://openalex.org/W3099847404","https://openalex.org/W4311603559","https://openalex.org/W3006295294"],"abstract_inverted_index":{"This":[0],"study":[1,117,192],"aims":[2],"to":[3,7,55,59,82,131,156,204],"obtain":[4],"information":[5,12,64,137,221],"related":[6,58,81,155],"the":[8,18,24,43,51,60,71,75,83,93,100,105,108,116,127,134,153,157,170,174,179,191,195,198],"application":[9,61],"of":[10,20,27,62,85,90,115,124,159,169,182,190,201,227],"accounting":[11,63,136],"systems,":[13,69],"internal":[14,67,140,223,243,350,420],"control":[15,68,141,224],"systems":[16,65],"and":[17,66,70,139,206,213],"quality":[19,84,158,226],"financial":[21,86,160,175,217,228],"reports":[22,176],"in":[23,33,99,126,146,210,215],"Regional":[25,180,199],"Government":[26,181,200],"Manado":[28,183,202,383,396],"City.":[29],"The":[30,88,113,188],"method":[31],"used":[32],"this":[34],"research":[35],"is":[36],"descriptive":[37],"method.":[38],"Respondents":[39],"who":[40,78],"filled":[41],"out":[42],"questionnaire":[44],"were":[45,185],"divided":[46],"into":[47],"two":[48],"groups,":[49],"namely":[50],"finance":[52,76,101,128,212],"department":[53,129],"employees":[54,98,125],"answer":[56],"questions":[57,80],"other":[72],"group":[73,95],"was":[74,96,110,163],"inspectorate":[77,109],"answered":[79],"statements.":[87,218],"number":[89],"respondents":[91],"for":[92,104,197],"first":[94],"40":[97,313],"department,":[102],"while":[103],"second":[106],"group,":[107],"25":[111,323],"people.":[112],"results":[114,189],"found":[118,164],"that":[119,133,165,173],"more":[120,166],"than":[121,167],"50":[122,331],"percent":[123],"agreed":[130,172],"state":[132],"effective":[135],"system":[138,142],"had":[143],"been":[144],"implemented":[145],"accordance":[147],"with":[148,152],"existing":[149],"procedures.":[150],"Likewise":[151],"variables":[154],"statements,":[161],"it":[162],"50%":[168,370],"inspectorates":[171],"produced":[177],"by":[178],"City":[184,203],"already":[186],"qualified.":[187],"can":[193],"be":[194],"basis":[196,391],"maintain":[205],"even":[207],"improve":[208],"performance":[209],"processing":[211],"administration":[214],"presenting":[216],"Keywords:":[219],"Accounting":[220],"system,":[222,225],"statement":[229],"Penelitian":[230],"ini":[231,258,266],"bertujuan":[232],"untuk":[233,275,305,316],"mendapatkan":[234],"informasi":[235,239,281,344,416],"terkait":[236,278,298,362],"penerapan":[237,279],"sistem":[238,241,280,284,343,348,415,418],"akuntansi,":[240,417],"pengendalian":[242,285,349,419],"serta":[244,287,404],"kualitas":[245,299,363],"laporan":[246,300,364,375,408,413],"keuangan":[247,274,294,311,335,376,403],"di":[248],"Pemerintah":[249,380,393],"Daerah":[250,381,394],"Kota":[251,382,395],"Manado.":[252],"Metode":[253],"yang":[254,263,289,295,356,377],"digunakan":[255],"dalam":[256,401,406],"penelitian":[257,326,388],"adalah":[259,291,321,384],"metode":[260],"deskriptif.":[261],"Responden":[262],"mengisi":[264],"kuesioner":[265],"dibagi":[267],"menjadi":[268,390],"dua":[269],"kelompok":[270,288,306,317],"yakni":[271,308,319],"karyawan":[272,309,333],"bagian":[273,293,310,334],"menjawab":[276,296],"pertanyaan":[277,297],"akuntansi":[282,345],"dan":[283,346],"internal,":[286],"lainnya":[290],"inspektorat":[292,320,372],"keuangan.":[301,409],"Adapun":[302],"jumlah":[303],"responden":[304],"pertama":[307],"berjumlah":[312],"orang":[314],"sedangkan":[315],"kedua":[318],"sejumlah":[322],"orang.":[324],"Hasil":[325,387],"mendapati":[327],"bahwa":[328,338,367,374],"lebih":[329,368],"dari":[330,369],"persen":[332],"setuju":[336,373],"menyatakan":[337],"telah":[339,351],"diterapkannya":[340],"secara":[341],"efektif":[342],"juga":[347,359],"diterapkan":[352],"sesuai":[353],"dengan":[354,360],"prosedur":[355],"ada.":[357],"Demikian":[358],"variabel":[361],"keuangan,":[365,414],"didapati":[366],"para":[371],"dihasilkan":[378],"oleh":[379],"sudah":[385],"berkualitas.":[386],"dapat":[389],"agar":[392],"mempertahankan":[397],"bahkan":[398],"meningkatkan":[399],"kinerja":[400],"mengolah":[402],"administrasi":[405],"menyajikan":[407],"Kata":[410],"kunci:":[411],"Kualitas":[412]},"counts_by_year":[{"year":2026,"cited_by_count":2}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2020-06-19T00:00:00"}
