The Influence of Government Transparency, Implementation of the Government Accounting Standards and Internal Control System on Quality of Financial Statement (A Survey Conducted in the Village Administration Bandung Regency, Indonesia)
Imam Surya Prayogo, Erna Setiany
Page Numbers : 174-181
DOI : 10.36348/sb.2020.v06i07.001
This research to examine The Influence of Government Transparency, Implementation of the government accounting standards and Internal Control System on Quality of financial statements. Population in this research is all villages in the government of Kabupaten Bandung government environment. The number of sample the respondent on this is as many as 73 of village staff and using a technique the withdrawal of sample by means of clusters of random sampling. Data were collected using a questionnaire which used interval scale. Distribution and collection of questionnaires was carried out in November 2019 and the number of questionnaires returned was 70 questionnaires or 96%. The results of testing showed transparency the government did not influenced the quality of the financial statements in the village administration Bandung regency, while the implementation of the government accounting standards and internal control system influenced the quality of the financial statements in the village administration Bandung regency.
Subject Category: Sport Science
July 30, 2020
Sustainable Sport Tourism Destination in Banyuwangi
Panji Sekar Pambudi, Prof. Dr. Nurhasan, Dr. Nining Widyah Kusnanik
Page Numbers : 182-188
DOI : 10.36348/sb.2020.v06i07.002
This research has an aim to examine the role of Sport Tourism through the program of Banyuwangi festival (B-Fest) and the impact of local content and deciding sustainable strategy of Sport Tourism Development. This research uses descriptive associative research method with qualitative and quantitative approach. Data Collection method done by observation, direct interview, questionnaire and collect the data from related instance. The result of this analysis shows that (1) Banyuwangi Festival Program (B-fest) successfully increase the number of visitor in Kawah Ijen and Pulau Merah within total contribution of 75,9% (2) the effect of sport tourism toward the change of local community in Kawah Ijen, on economic aspect contribute 100%. On social aspect contribute 11,6%. Environmental aspect, edelweiss flower no longer to be seen, Javan lutung and deer are rarely to be seen. Social Aspect contribute 2,6% toward people prosperity, 0,2% toward local satisfaction, 12,7% toward people participation. (3) Development strategy on sustainable sport tourism using the model of Sport tourism Participation and oriented to tourism characteristic.