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All Journal Competitive Jurnal Akuntansi dan Keuangan At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam MALA'BI JME JURNAL LENTERA AKUNTANSI Jurnal Manajemen dan Profesional Jurnal Akuntansi Syariah (JAkSya) Rangkiang: Journal of Islamic Economics and Business Jurnal Akuntansi Syariah (JAkSya)
Amran, Elsa Fitri
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENERAPAN SISTEM TRANSAKSI NON TUNAI (TNT) PADA DINAS LINGKUNGAN HIDUP KOTA PARIAMAN Amran, Elsa Fitri; Basrefnaldi, Basrefnaldi; Silfira, Silfira
Jurnal Akuntansi Syariah (JAkSya) Vol 1 No 1 (2021): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v1i1.2757

Abstract

This research is a descriptive analysis of qualitative research against the application of Transaction analysis non cash (TNT) at the environmental agency  of Pariaman. The purpose of this research is to know how the application of the System transactions are Non cash and knowing the constraints faced in the implementation of Non cash transaction system at the service of the Environment Pariaman. In this study using data collection techniques by means of observation, documentation, and interviews are then analyzed and interpreted from the data obtained by using a descriptive analysis method. The results of this research to show that the execution of the transaction system Non cash At the environmental agency of Pariaman has sought to carry out the transaction of non cash in accordance with the applicable rules and the constraints faced in the implementation of the Non cash transaction system in the Pariaman City Environmental Agency is about a lack of socialization about the use of the Nagari Cash Management Application, the internet network that are not yet adequate, and there are still those who are less advance in respect of the operation technology also the system is still not perfect.
PENGARUH AKUNTABILITAS AUDITOR, PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU Melia, Yeni; Afriano, Bobi; Amran, Elsa Fitri; Rahmi, Mega
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 1 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i1.11850

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh akuntabilitas auditor dan profesionalisme auditor secara parsial dan simultan terhadap kualitas audit pada Kantor Akuntan Publik di Pekanbaru. Jenis penelitian yang digunakan adalah penelitian asosiatif kausal dengan pendekatan kuantitatif. Penelitian ini dilakukan di Kantor Akuntan Publik di Pekanbaru. Jumlah sampel yang diambil sebanyak 41 Auditor dengan convenience sampling method. Pengumpulan data dilakukan dengan instrumen penelitian berupa kuisioner (menggunakan pertanyaan). Teknik analisis yang digunakan adalah statistik deskriptif, uji validitas dan reabilitas, uji asumsi klasik dan metode regresi linier berganda, uji secara parsial (T), uji secara simultan (F) dan uji koefisien determinasi. Hasil penelitian ini menunjukan bahwa akuntabilitas auditor secara parsial tidak berpengaruh terhadap kualitas audit, profesionalisme auditor secara parsial berpengaruh signifikan terhadap kualitas audit, akuntabilitas auditor dan profesionalisme auditor secara simultan berpengaruh signifikan terhadap kualitas audit.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA DI NAGARI TANJUNG ALAM KECAMATAN TANJUNG BARU TAHUN 2022 Rahim, Febria; Melia, Yeni; Amran, Elsa Fitri; Putri, Silvani Asrina
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.12369

Abstract

The aim of this research is to determine the accountability and transparency of village fund management in Nagari Tanjung Alam, Tanjung Baru District. The type of research used is field research. The method used is descriptive with a qualitative approach. The data collection technique in this research is through interviews by collecting documents. The results of the research show that the principles of accountability and transparency in the management of village funds in Nagari Tanjung Alam have been implemented in accordance with Permendagri Number 20 of 2018. In the principle of accountability, the government of Nagari Tanjung Alam at the planning, implementation, administration and accountability stages can be said to be accountable, according to the principle of transparency The Nagari Tanjung Alam government has provided information to the public through available information boards, although not all the information is fully included. In the reporting stage it cannot be said to be accountable because the Nagari Tanjung Alam Government is still late in reporting and in terms of transparency it cannot be said to be fully transparent because the Nagari Tanjung Alam Government does not provide information regarding activities that have not been completed/implemented and the remaining budget is not included on the available information boards. 
Co-Authors Afriano, Bobi Arinda, Dinda Dwi Basrefnaldi, Basrefnaldi Farina, Desi Guspendri, Nasfizar Hendri, Novi Mega Rahmi Melia, Yeni Mirawati Mirawati Nengsih, Ifelda Nita Fitria Nofrivul, Nofrivul Nurhaliza, Nurhaliza Putri, Silvani Asrina Putri, Suci Mulia Rahim, Febria Ria Afriyanti Rizal Rizal Safardi, Safardi Saputri, Ramadhani Sari, Chitra Indah Selvia, Fitri Silfira, Silfira Syofria Meidona Yanti, Mira Dwi Yenni, Fitri