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All Journal Jurnal Ilmiah Akuntansi dan Bisnis JURNAL AKUNTANSI DAN AUDITING Jurnal Telaah dan Riset Akuntansi Jurnal Akuntansi Multiparadigma MIX : Jurnal Ilmiah Manajemen Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Kajian Akuntansi Jurnal Perspektif Ekonomi Darussalam Jurnal Akuntansi Aktual Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah Jurnal Vokasi Jurnal Riset Akuntansi Kontemporer Devotion: Journal of Research and Community Service International Journal of Community Service Share: Jurnal Ekonomi dan Keuangan Islam Journal Of World Science East Asian Journal of Multidisciplinary Research (EAJMR) Asian Journal of Community Services (AJCS) Media Riset Akuntansi Auditing & Informasi Return : Study of Management, Economic and Bussines Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Pengabdian Bakti Akademisi Jurnal Akuntansi JIMEKA
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Fakultas Ekonomi Universitas Syiah Kuala
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KECURANGAN AKUNTANSI: PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI, DAN ASIMETRI INFORMASI Rahmadani, Eka; Darwanis, Darwanis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 2 (2024): Mei 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i2.23637

Abstract

This study aims to influence the effectiveness of internal control, organizational commitment, and information asymmetry on accounting fraud in Banda Aceh City with the census method so that the entire population is sampled. The data in this study were collected using a survey distributing questionnaires. Respondents in this study were structural officials involved in the preparation and implementation of the budget consisting of heads of agencies, heads of finance, and treasurers in 46 SKPK of Banda Aceh City. Data analysis in this study used multiple linear regression analysis with the help of statistical software SPSS version 26. The results showed that (1) the effectiveness of internal controls, organizational commitment, and information asymmetry have a simultaneous effect on accounting fraud, (2) the effectiveness of internal controls affects accounting fraud, (3) organizational commitment affects accounting fraud, and (4) information asymmetry affects accounting fraud.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN DESA (STUDI PADA DESA DI KABUPATEN ACEH SELATAN) Arighi, Agung Muhammad; Darwanis, Darwanis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to test the influence of human resources Capacity, utilization of information technology as well as internal control against the timeliness of financial reporting village. The population in this research is the entire village in Aceh Selatan Regency. Sampling techniques in the study is simple random sampling. The research of using primary data obtained through the filling of the questionnaire. The data collected as many as 73 a detailed questionnaire from the 260 villages that existed in South Aceh Regency. Data processing using SPSS tool Version 22. Statistical analysis is used in logistic regression is. The results showed that collectively the variable capacity of human resources, utilization of information technology as well as internal control against the timeliness of financial reporting village. Each partially independent variable affect the timeliness of financial reporting Village.
ANALISIS PENGELOLAAN ASET TETAP DAERAH PADA DINAS PENGELOLAAN KEUANGAN ASET DAERAH (DPKAD) PROVINSI ACEH Labasido, Esduo Ramadhano; Darwanis, Darwanis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Fixed assets is one of the elements that must be managed properly in order to produce reliable information in the financial statements region. Orderly management of regional property (fixed assets) carries a significant effect on the perfection of regional balance sheet presentation. The purpose of this study to determine the suitability of fixed asset management at the Department of Finance and Asset Management Revenue Region (DPKAD) Aceh with Regulation of the Minister of the Interior 19 of 2016 visits from local property management cycle is applied as well as the completeness of the document source. The method used is a qualitative with descriptive analysis techniques. The results showed that DPPKAD Aceh as maid manager has implemented 10 cycles in the management of fixed assets. From 14 document source needed only 13 documents are there, so that the management of fixed assets in DPPKAD Aceh with Regulation 19 of 2016 has not been fully fit. Preferably, DPPKAD Aceh perform better coordination with all SKPDs as users/ parties responsible in making List of Regional Property Maintenance Requirements (DKPBMD) and List of Results Maintenance Goods as a form of compliance with applicable regulations.
PENGUKURAN TRANSPARANSI KEUANGAN DAERAH BERBASIS WEBSITE PADA KABUPATEN/KOTA DI INDONESIA Alwahidi, Muhammad Rizki; Darwanis, Darwanis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to measure the level of regional financial transparency and see the correlations between the wealth of the local government and BPK's opinion on the level of regional financial transparency in districts / cities in Indonesia. The sample taken in this study is probability sampling with Slovin method. The number of samples used in this study is 224 districts / cities. The data obtained were analyzed using Simple Pearson correlation method. The results of this study indicate that the average level of regional financial transparency in districts / cities in Indonesia is 18.85%. The highest value is 71% obtained by Natuna Regency and the lowest value is 2.09 obtained by 48 regencies / cities in Indonesia. The results of this study also show that the level of local government wealth and BPK's Opinion have a very low relationship to the level of regional financial transparency.
PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI, KOMPETENSI SUMBERDAYA MANUSIA DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN SKPA PROVINSI ACEH Darmawan, Ayang; Darwanis, Darwanis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the influence of Internal Control System Human Resources Competence, The Use of Information Technology and implementation of local financial accounting system on the Quality of the financial statements. The population in this study is SKPA of Aceh Province. The sampling technique used is simple random sampling. This study uses primary data which obtained through the questionnaire results. Data analysis method used is multiple linear regression. The results shows that Internal Control System have positive and significant effect to Quality of the financial statement, Human Resources Competence have positive and significant effect to Quality of the financial statement, The Use of Information Technology have positive and significant effect to Quality of the financial statement and implementation of local financial accounting system have positive and significant effect to Quality of the financial statement.Keywords: Internal Control System, Human Resources Competence, The Use of Information Technology, implementation of local financial accounting system, Quality of the financial statements
ANALISIS IMPLEMENTASI ANGGARAN BERBASIS KINERJA PADA PEMERINTAH DAERAH (Studi Deskriptif Pada Dinas DPKKD Kabupaten Aceh Selatan) Nanda, Reza; Darwanis, Darwanis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine the implementation of performance-based budgeting in the DPKKD department South Aceh District. Is the application appropriate according to Permendagri No. 13 2006. The collection of data and information needed in the study is conducted by field research. The data used is primary data obtained directly by interview, and secondary data through documentationThe results showed that the application of performance-based budgeting in the DPKKD department South Aceh had been going well as mandated by Permendagri No. 13 2006. However, in the implementation of its activities there are still some obstacles, such as the budget that has been planned can not be applied optimally, therefore this effects on the assessment of performance. The quality of human resources is not optimal enough, though it has already been represented and also low responsibilities of personnel departments to complete a task that becomes the main tasks and function.Keywordsbudget, performance, performance based budgeting
Co-Authors A Sakir, A Sakir A. Sakir, A. Abd Jamal, Abd Agung Muhammad Arighi Al Amin aliamin aliamin Alwahidi, Muhammad Rizki Ambarita, Aulia Chintia Amri Amin Arighi, Agung Muhammad Arsyiati Arsyiati Asrofa, Sadifa Ayang Darmawan Bella Azzahra Suhendra Putri Chan, Syafruddin Cut Afrianandra, Cut Darmawan, Ayang Desi Dwi Mahyani Dhikin, Hidayatussa Esduo Ramadhano Labasido Eva Jumiati Fadhil, Rahmat Faisal Faisal Fajarsyah Putra Fariz Munadi Fifi Yusmita Fifi Yusmita Firdaus, Mohd Fitrah Khairi Fitri, Meutia Hadi Hadi Halim, Hendra Halimatussadiah, Halimatussadiah Hasan Basri Heru Fahlevi, Heru Idris, Sofyan Ilham Sahputra Irma Safitri Irma Safitri Iskandarsyah Madjid, Iskandarsyah Jamal, Abd. Johan Wahyudi Jumiati, Eva Kesuma, T. Meldi Labasido, Esduo Ramadhano Lilis Marlina Linda Linda Loli Efendi M. Shabri Abd. Majid Mariana Mariana Mariana Mariana Maulida, Maya Maya Febrianty Lautania Maya Maulida Mirna Indriani Mirna Rahmah Lubis Mohammad Amrullah Muhammad Adam, Muhammad Muhammad Arfan Muhammad Arifai Muhammad Geubrika Ruzan Muhammad Haris Riyaldi, Muhammad Haris Mujahid, Abdullah Mukhlis Mukhlis Mulia Saputra Mulyadi Adam, Mulyadi Munadi, Fariz Murkhana, Murkhana Mursal Mursal Mursal Mursal Muslim A Djalil Nabilah Nabilah Nadirsyah Nadirsyah Nadirsyah, Nadirsyah Nisva, Raisa Ullya Nita Erika Ariani Nizam, Ahmad Nuraini A, Nuraini A NURUL CHAIRI Putri, Bella Azzahra Suhendra Rahmadani, Eka Rahmawaty, Rahmawaty Reza Nanda Reza Nanda, Reza Ridwan Ibrahim Ridwan Ibrahim Ridwan Ibrahim Ridwan Nurdin Risa Mahfuza, Cut Ruhmaini Ruhmaini Ruzan, Muhammad Geubrika Ryanda Saputra, Ryanda Sakir, A Sakirin, Sakirin Sari, Meutia Dwi Novita Siregar, M. Ridha Sitepu, Novi Indriyani Sri Aprilia Sri Mulyati Sucito, Andi Suparno Suparno Syahrizal, Teuku Muhammad Syawaliah, Syawaliah SYUKRIY ABDULLAH Syukriy Abdullah Syukriy Abdullah Syukriy Abdullah Syukriy Abdullah Taufiq Carnegie Dawood Teuku Fauzi Umi Fathanah Umuri, Khairil Yossi Diantimala yunardi, yunardi Yusmita, Fifi Zikran, Ghrina Zuhra Zuhra