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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Journal of Accounting Research, Organization and Economics (JAROE)
Heru Fahlevi
Syiah Kuala University
Economics, Econometrics & Finance Social Sciences

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PENGARUH PEMAHAMAN AKUNTANSI, PENGENDALIAN INTERNAL DAN EFEKTIVITAS PENERAPAN SAP BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA SATUAN PERANGKAT KERJA KOTA BANDA ACEH) Rizki Mardiana; Heru Fahlevi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 2 (2017): Mei 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi, pengendalian internal dan efektivitas penerapan SAP berbasis akrual terhadap kualitas laporan keuangan pemerintah daerah di wilayah Kota Banda Aceh, baik secara bersama-sama maupun secara parsial. Populasi pada penelitian ini adalah Satuan Kerja Perangkat Kota Banda Aceh. Total populasi sebanyak 38 Satuan Perangkat Kerja Perangkat Kota (76 pengamatan). Pemilihan populasi penelitian dilakukan dengan menggunakan metode sensus. Metode analisis yang digunakan pada penelitian ini adalah model analisis regresi berganda. Hasil penelitian ini menunjukkan  pemahaman akuntansi, pengendalian internal dan efektivitas penerapan SAP berbasis akrual secara bersama-sama berpengaruh terhadap kualitas laporan keuangan Pemerintah Kota Banda. Pemahaman akuntansi, pengendalian internal dan efektivitas penerapan SAP berbasis akrual berpengaruh positif terhadap kualitas laporan keuangan pemerintah Aceh. Keywords: Pemahaman Akuntansi, Pengendalian Internal, Akuntansi Berbasis Akrual dan Kualitas Laporan Keuangan Pemerintah Kota Banda Aceh.
Accountability and Management of Waqf: An Analysis of Waqf Practice in Banda Aceh, Indonesia Ahmad Syihan Ali; Heru Fahlevi; Mulia Saputra
Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.809 KB) | DOI: 10.24815/jaroe.v2i1.12866

Abstract

AbstractObjective – This research was conducted to analyze how management, regulation, recording, and reporting of waqf assets in Banda Aceh, Indonesia Design/methodology – This research is a qualitative-descriptive type study. Data collection techniques utilize the method of observation, interview, and documentation techniques. The data analysis model used in this study is the miles model and interactive interaction. Results – The results of the study indicate that the implementation of the law is not optimal and not fully in accordance with the management of waqf assets in Banda Aceh. Weak accountability was also evident in the accounting and reporting of waqf assets in Banda Aceh City. Research limitations/implications – This study is limited as it only focuses on asset management carried out by manager of waqf (Nazhir Gampong) in the Banda Aceh City administration, not yet in the realm of management carried out by foundations and organizations. Therefore future studies are suggested to fill the limitations of this study.
Accountability and Management of Waqf: An Analysis of Waqf Practice in Banda Aceh, Indonesia Ahmad Syihan Ali; Heru Fahlevi; Mulia Saputra
Journal of Accounting Research, Organization and Economics Vol 2, No 1 (2019): JAROE, Vol.2 No.1 April 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i1.12866

Abstract

AbstractObjective – This research was conducted to analyze how management, regulation, recording, and reporting of waqf assets in Banda Aceh, Indonesia Design/methodology – This research is a qualitative-descriptive type study. Data collection techniques utilize the method of observation, interview, and documentation techniques. The data analysis model used in this study is the miles model and interactive interaction. Results – The results of the study indicate that the implementation of the law is not optimal and not fully in accordance with the management of waqf assets in Banda Aceh. Weak accountability was also evident in the accounting and reporting of waqf assets in Banda Aceh City. Research limitations/implications – This study is limited as it only focuses on asset management carried out by manager of waqf (Nazhir Gampong) in the Banda Aceh City administration, not yet in the realm of management carried out by foundations and organizations. Therefore future studies are suggested to fill the limitations of this study.
Co-Authors Ahmad Syihan Ali Mulia Saputra Rizki Mardiana