The Influence of Internal Control Systems and Accounting Standards on the Quality of
Financial Reports at Karya Mandiri Savings and Loan Cooperative in Jombang
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Institusion
Universitas Darul ulum
Author
Umrotul Mila, Nisa
Subject
Akuntansi
Datestamp
2024-10-01 06:12:49
Abstract :
This study aims to determine the implementation and impact of internal control systems and accounting standards on the quality of financial reports at Koperasi Simpan Pinjam Karya Mandiri in Jombang. This research is qualitative, aiming to gain an in-depth understanding through the distribution of questionnaires, observation, and document analysis. The study uses a sample of 9 respondents, with sampling involving all employees involved in the cooperative. The results of this study conclude that the internal control system is not well implemented. Meanwhile, the application of accounting standards used does not comply with the prevailing accounting regulations. The cooperative's financial reports are still simple and incomplete. Therefore, the quality of the reports produced is inadequate. The study concludes that internal control systems and the application of accounting standards have a significant impact on the quality of financial reports. Keywords: savings and loan cooperative, internal control system, accounting standards, quality of financial reports
This study aims to determine the implementation and impact of internal control systems and accounting standards on the quality of financial reports at Koperasi Simpan Pinjam Karya Mandiri in Jombang. This research is qualitative, aiming to gain an in-depth understanding through the distribution of questionnaires, observation, and document analysis. The study uses a sample of 9 respondents, with sampling involving all employees involved in the cooperative. The results of this study conclude that the internal control system is not well implemented. Meanwhile, the application of accounting standards used does not comply with the prevailing accounting regulations. The cooperative's financial reports are still simple and incomplete. Therefore, the quality of the reports produced is inadequate. The study concludes that internal control systems and the application of accounting standards have a significant impact on the quality of financial reports. Keywords: savings and loan cooperative, internal control system, accounting standards, quality of financial reports
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