JMBV PENGARUH PEMAHAMAN BASIS AKRUAL, KESIAPAN LEMBAGA DAN PERAN AUDIT INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA BALIKPAPAN PENGARUH PEMAHAMAN BASIS AKRUAL, KESIAPAN LEMBAGA DAN PERAN AUDIT INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA BALIKPAPAN
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Abstract
ABSTRACT
Reforms in the state treasury that there is a significant change in accounting
rule change. This evidenced by the issuance of government accounting standards under
PP.71 of 2010 on the application of accrual-based governmet accounting standards.
This requires a readiness to the implementation of accrual accounting can done well.
The variables in this test are the understanding of the accrual basis, the institution
readiness and the role of Internal Audit on the quality of the government report of
Balikpapan City. The methods of analysis used are validity test, reliability test and
multiple linear regression analyses.
In studied it was founds a partial variable understanding accrual base has a
dominant influence on the quality variables of the financial report of the Balikpapan
city government. While simultaneously variables understanding accrual bases, the
institution readiness variable and the internal audit role variables have a significant
influence on the quality variables of the financial report of the Balikpapan municipal
government
Keywords: Accrual Basis, Government, Quality of Financial Report, Understanding
Article Details
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Plagiarism
According to Regulation No. 7/2010 of the Ministry of Education of the Republic of Indonesia, “Plagiarism is the intentional and unintentional practice of obtaining or trying to obtain credit or value from a scientific work without stating the source appropriately and adequately.” Another definition from the Oxford American Dictionary in Clabaugh (2001), is that “Plagiarism is to take and use another person’s ideas or writing or inventions as one’s own.” The Merriam-Webster Online Dictionary explains the word "plagiarize" as “stealing and passing off (the ideas or words of another) as one's own, using (another's production) without crediting the source, committing literary theft, presenting as new and original an idea or product derived from an existing source.” Plagiarism manifests itself in a variety of forms, including (adopted from ACM with some modification):
- Verbatim copying, near-verbatim copying, or purposely paraphrasing portions of another author's paper;
- Copying elements of another author's paper, such as equations or illustrations that are not common knowledge, or copying or purposely paraphrasing sentences without citing the source;
- Verbatim copying of portions of another author's paper, while citing but not clearly differentiating what text has been copied (e.g., not applying quotation marks correctly) and/or not citing the source correctly.
Self-plagiarism is a related issue. Self-plagiarism is defined as “The verbatim or near-verbatim reuse of significant portions of one's own copyrighted work without citing the original source.” Self-plagiarism does not apply to publications based on the author's own previously copyrighted work (e.g., appearing in a conference proceedings) where an explicit reference is made to the prior publication. Such reuse does not require quotation marks to delineate the reused text but does require that the source be cited.
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Plagiarism Sanctions (Adopted from ACM with Modification)
When plagiarism has been found to have occurred, JMBV will take the actions listed below as determined by the type of plagiarism. Unless determined otherwise during the investigation, all authors are deemed to be individually and collectively responsible for the content of a plagiarizing paper.
- Verbatim copying, near-verbatim copying, or purposely paraphrasing a significant portion of another author's paper without citing the source and without clearly delineating (e.g., in quotation marks) the source material.
- JMBV will inform the Department Chair, Dean, or supervisor of the authors of the finding of plagiarism.
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- If the paper is under submission, the paper can be automatically rejected by the Editor-in-Chief or the Program Chair without further revisions. In addition, a letter of warning will be sent by the Editor-in-Chief or the Program Chair to the authors with a copy of the JMBV’s Policy and Procedures on Plagiarism.
- Verbatim copying, near-verbatim copying, or purposely paraphrasing sentences of another author's paper and/or, copying elements of another author's paper (such as non-common knowledge illustrations and equations) without citing the source and without clearly delineating (e.g., in quotation marks) the source material.
- The authors will be asked to write a formal letter of apology to the authors of the plagiarized paper, including an admission of the plagiarism.
- If the paper has appeared in print, JMBV will post a Notice of Plagiarism based on the investigation, on the JMBV Digital Library's citation page of the plagiarizing paper and will remove access to the full text. The paper itself will be kept in the database in case of future legal actions.
- If the paper is under submission, the paper can be automatically rejected by the Editor-in-Chief or the Program Chair without further revisions. In addition, a letter of warning will be sent by the Editor-in-Chief or the Program Chair to the authors with a copy of the JMBV Policy and Procedures on Plagiarism.
- Verbatim copying of portions of another author's paper, while citing but not clearly differentiating what text has been copied (e.g., not applying quotation marks correctly) and/or not citing the source correctly.
- The authors will be asked to write a formal letter of apology to the authors of the plagiarized paper, including an admission of the plagiarism.
- If the paper is under submission, at the discretion of the Editor-in-Chief or Program Chair, the paper can either be automatically rejected without future review or a revision will be required that clearly and correctly cites the previous work. In addition, a letter of warning will be sent by the Editor-in-Chief or the Program Chair to the authors with a copy of the JMBV Policy and Procedures on Plagiarism.
- Self-plagiarism or redundant, duplicative publication (verbatim or near-verbatim reuse of significant portions of one's own copyrighted work in subsequent papers, where the authors have not disclosed in the subsequent paper the previous publication).
- If the paper has appeared in print, JMBV will post a Notice of Self Plagiarism or a Notice of Redundant Publication based on the investigation on the JMBV Digital Library's citation page of the self-plagiarism paper.
- If the paper is under submission and, at the discretion of the Editor-in-Chief or Program Chair, the paper can either be automatically rejected without future review or a revision will be required that includes a citation to and discussion of the previous paper. In addition, a letter of warning will be sent by the Editor-in-Chief or the Program Chair to the authors with a copy of the JMBV Policy and Procedures on Plagiarism.
Sources:
- Claubaugh, G.K. &Rozycki, E.G. (2001).
- PeraturanMenteriPendidikanNasionalNomor 17 Tahun 2010 tentangPencegahandanPenanggulanganPlagiat di PerguruanTinggi
- The Merriam-Webster Online Dictionary
- http://www.stie-balikpapan.ac.id/webmail
JurnalManajemendanBisnisVisioner (JMBV)
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SekolahTinggiIlmuEkonomi Balikpapan
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Website: http://www.stiebalikpapan.ac.id
ISSN 2252-4835 (p)
ISSN 2597-7474 (e)
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