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Attitudes towards Accountant Profession: Perception of Accounting Students in Aceh Province, Indonesia Nita Erika Ariani; Fauziah Aida Fitri; Lilis Maryasih
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Objective – This study is aimed to examine the perceptions of undergraduate accounting students in choosing the profession as a professional accountant particularly in the context of Aceh Province, Indonesia. Design/methodology – Quantitative research method was used with multinomial logistic regression analysis, which observes students’ perceptions in choosing career as a professional accountant. The population in this study consist of all final year accounting students at major public universities in Aceh, Indonesia, i.e. Faculty of Economics and Business (FEB) Syiah Kuala University Banda Aceh, FEB Malikussaleh University Lhokseumawe, FEB Teuku Umar University Meulaboh and FEB Samudra Langsa University. Final year students are deemed as most relevant samples as at this stage the majority of students may make decisions in choosing the right career for them once they graduate. Results – It was found that of the six variables studied for their influence on the attitudes of accounting students, only the variable of accounting as a career choice affected the perceptions of accounting students in choosing a career as an accounting profession. Limitation/Suggestion – Future research may add students from private universities as samples to observe the comparison of the attitudes of students majoring in accounting. An in-depth interview may also be conducted to gain more meaningful findings.

PENCEGAHAN KECURANGAN: APAKAH WHISTLEBLOWING SYSTEM, PENGENDALIAN INTERNAL, GOOD CORPORATE GOVERNANCE, DAN INTEGRITAS PENTING? Aryani Aryani; Fauziah Aida Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023: IN PRESS
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.24929

This study examines the effect of the whistleblowing system, internal control, Good Corporate Governance, and integrity on fraud prevention. The population in this study were all internal employees of the Aceh Province Directorate General of Taxes. The sampling technique is saturated sampling or census with 108 respondents. The data type used is primary data obtained through distributing questionnaires directly to the respondents. This study uses multiple linear regression analysis with the help of the IBM SPSS Statistics 25 program. The findings indicate that the whistleblowing system does not affect fraud prevention. Internal control does not affect fraud prevention. Good Corporate Governance has a positive and significant effect on fraud prevention. Integrity has a positive and significant effect on fraud prevention. These results are expected to be a point of view for the Aceh Province Directorate General of Taxes in preventing fraud.

PERENCANAAN DAN PENGANGGARAN PEMERINTAH DAERAH OTONOMI KHUSUS DITINJAU DARI ASPEK KEPRILAKUAN Fauziah Aida Fitri; Mirna Indriani
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Planning and Budgeting of Special Autonomy Local Government from Behavioral Aspect. The research objective is to identify behavioral factors in the budgetary process with outcomes key performance indicators for each behavioral component. This research was conducted in five areas in districts of the Governing of Aceh, Banda Aceh, Aceh Utara, Bireuen, Aceh Tengah and Aceh Jaya. Respondents were officials involved in drafting local budgets. Data analysis was done at each stage of the budgeting process are the planning, implementation and accountability phase. Research results show that: 1) there is a good participation of personnel, 2) there is a good perception of justice, and 3) a good commitment to the objectives of personnel.Perencanaan dan Penganggaran Pemerintah Daerah Otonomi Khusu Ditinjau dari Aspek Keprilakuan. Tujuan dar riset ini adalah untuk mengindentifikasi faktor-faktor keprilakuan dalam proses penganggaran dengan hasil kunci indikator kinerja untuk setiap komponen. Riset ini dilakukan di lima area pada pemerintah Banda Aceh, Aceh Utara, Bireun, Aceh Tengah dan Aceh Jaya. Responden adalah pegawai yang terlibat dalam proes penganggaran lokal. Analisis data dilakukan pada setiap tahap proses penganggaran yaitu perencnaan, implementasi dan akuntabilitas. Hasil menunjukkan bahwa 1) terdapat partisipasi yang baik antara pegawai, 2) terdapat persepsi atas keadilan yang baik, dan 3) terdapat komitmen yang baik atas tujuan pegawai.

MANGROVE REFORESTATION IN GAMPONG LAMPAGEUSUB-DISTRICT PEUKAN BADA-ACEH BESAR: REFORESTASI MANGROVE DI GAMPONG LAMPAGEUKECAMATAN PEUKAN BADA Juliawati; Novi Mailidarni; Jauhari; Ilya Puryani; Nyak Yusfa; Fauziah Aida Fitri
WISDOM : Jurnal Pengabdian Kepada Masyarakat Wisdom Vol. 2 No. 1 (2025): JPKM WISDOM 3, 2025
Publisher : PT. ROCE WISDOM ACEH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71275/wisdom.v2i1.59

Mangroves are tropical trees that thrive in intolerable conditions of mostly salty wood, coastal waters, and endless tides. Thanks to their ability to store large amounts of carbon, mangroves are a key weapon in the fight against climate change but are under threat around the world. By protecting mangroves, we can help protect the future of our planet. Referring to data from the Central Bureau of Statistics, the area of mangrove ecosystems in Aceh reaches 3.63 million hectares or 20.37% of the world's total area. With this significant area, Indonesia has a great responsibility in preserving the global mangrove ecosystem. Therefore, World Mangrove Day is an important moment to reflect on the efforts that have been made and take concrete actions in maintaining and preserving mangrove forests which are an important part of Indonesia's natural wealth. Mangroves play a crucial role in coastal ecosystems, serving as natural fortresses that protect beaches from erosion and storms, absorb carbon dioxide from the atmosphere, and provide habitat for a variety of marine and bird species. Given the severe environmental damage that occurred in Lampageu village due to the tsunami disaster, the tsunami survivors wanted to reforest the mangroves so that they returned to their original state. This is because mangrove ecosystems have so many functions and benefits for the lives of local villagers.

Attitudes towards Accountant Profession: Perception of Accounting Students in Aceh Province, Indonesia Ariani, Nita Erika; Fitri, Fauziah Aida; Maryasih, Lilis
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i2.21449

Objective This study is aimed to examine the perceptions of undergraduate accounting students in choosing the profession as a professional accountant particularly in the context of Aceh Province, Indonesia.Design/methodology Quantitative research method was used with multinomial logistic regression analysis, which observes students perceptions in choosing career as a professional accountant. The population in this study consist of all final year accounting students at major public universities in Aceh, Indonesia, i.e. Faculty of Economics and Business (FEB) Syiah Kuala University Banda Aceh, FEB Malikussaleh University Lhokseumawe, FEB Teuku Umar University Meulaboh and FEB Samudra Langsa University. Final year students are deemed as most relevant samples as at this stage the majority of students may make decisions in choosing the right career for them once they graduate.Results It was found that of the six variables studied for their influence on the attitudes of accounting students, only the variable of accounting as a career choice affected the perceptions of accounting students in choosing a career as an accounting profession.Limitation/Suggestion Future research may add students from private universities as samples to observe the comparison of the attitudes of students majoring in accounting. An in-depth interview may also be conducted to gain more meaningful findings.

PENGARUH PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN KOMPETENSI APARATUR TERHADAP PENCEGAHAN FRAUD Juliandika, Dimas; Fitri, Fauziah Aida; Fadhlia, Wida; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.33932

This study explores the effects of internal control, individual morality, and apparatus competence on fraud prevention in local governance. The research was conducted among administrators and village government workers in Kuta Alam District, involving a sample of 55 respondents selected through a purposive sampling strategy. Data were collected and distributed through surveys and analyzed using multiple linear regression with IBM SPSS Statistics 25. The results indicate that internal control, individual morality, and apparatus competence positively affect fraud prevention. Internal control is identified as a critical factor with a strong positive influence, demonstrating its essential role in reducing fraud risks. Apparatus competence also significantly contributes to fraud prevention, highlighting the need for skilled and capable personnel to ensure accountability. However, individual morality shows only a minimal influence, suggesting its limitations in mitigating fraud independently. Strengthening internal controls and improving personnel competence are crucial strategies for enhancing governance and preventing fraudulent practices.

TENDENSI KECURANGAN AKUNTANSI: PENGENDALIAN INTERNAL, LOVE OF MONEY, DAN INTEGRITAS Maghfirah, Maghfirah; Afrianandra, Cut; Fitri, Fauziah Aida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.25475

This research aims to investigate the impact of internal control, love of money, and integrity on accounting fraud tendencies at the operations head office of PT. Bank Aceh Syariah. The study sample comprises staff in various roles, including customer service, tellers, accounting division, and finance officers, totaling 81 respondents. The research employed the purposive sampling method, and primary data were obtained through questionnaires administered to the participants. The analytical approach utilized multiple linear regression analysis. The findings reveal that, both simultaneously and partially, internal control, love of money, and integrity significantly influence the tendency of accounting fraud at PT. Bank Aceh Syariah's operations head office.

PENCEGAHAN KECURANGAN: APAKAH WHISTLEBLOWING SYSTEM, PENGENDALIAN INTERNAL, GOOD CORPORATE GOVERNANCE, DAN INTEGRITAS PENTING? Aryani, Aryani; Fitri, Fauziah Aida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.24929

This study examines the effect of the whistleblowing system, internal control, Good Corporate Governance, and integrity on fraud prevention. The population in this study were all internal employees of the Aceh Province Directorate General of Taxes. The sampling technique is saturated sampling or census with 108 respondents. The data type used is primary data obtained through distributing questionnaires directly to the respondents. This study uses multiple linear regression analysis with the help of the IBM SPSS Statistics 25 program. The findings indicate that the whistleblowing system does not affect fraud prevention. Internal control does not affect fraud prevention. Good Corporate Governance has a positive and significant effect on fraud prevention. Integrity has a positive and significant effect on fraud prevention. These results are expected to be a point of view for the Aceh Province Directorate General of Taxes in preventing fraud.

PENGARUH KESADARAN ETIS DAN PERTIMBANGAN ETIS TERHADAP WHISTLEBLOWING: EMOSI SEBAGAI VARIABEL PEMODERASI Fadilah, Eva; Fitri, Fauziah Aida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i3.20682

This study had a purposed to evaluate the effect of ethical awareness, ethical judgement on whistleblowing with emotion as a moderating variable on employees of PT PLN (Persero) in the cities of Banda Aceh and Aceh Besar. The sample taking by non-probability sampling method and purposive sampling. It obtained 138 sample of permanent employees at PT. PLN (Persero) in the cities of Banda Aceh and Aceh Besar. The data used is primary data collected in a hybrid way, that is, some of the questionnaires were answered directly and some were answered through the google form. This study using multiple linear regression models and moderated regression analysis. The results of this study indicate that both simultaneously and partially, ethical awareness and ethical judgement have a significant effect on whistleblowing, but the results of testing the moderating variable, namely emotion, cannot moderate ethical awareness and ethical considerations on whistleblowing.

PENGARUH TURNOVER INTENTION, ORGANIZATION COMMITMENT, DAN LOCUS OF CONTROL TERHADAP DYSFUCNTIONAL AUDIT BEHAVIOUR Setiawan, Muhammad Yolly; Fitri, Fauziah Aida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to find out and evaluate the influence of turnover intention, organization commitment and locus of control toward dysfunctional audit behavior. Based on the census method, th is research used samples of 64 respondents as auditors who work in Finance and Development Supervisory Agency (BPKP) of Aceh Representative. This study was conducted using primary data obtained through the questionnaire. The data analysis used multiple regression analysis with data processing using SPSS version 22. The result of the study shows that turnover intention does not have a significant influence on dysfunctional audit behavior. While organization commitment and locus of control have a significant influence on dysfunctional audit behavior.

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