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All Journal Jurnal Akuntansi dan Pembangunan (JAKTABANGUN)
Zulkarnaini Zulkarnaini
Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
Arts Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH PENGAWASAN AKUNTABILITAS TERHADAP KINERJA MANAJEMEN PADA RUMAH SAKIT UMUM SAKINAH KOTA LHOKSEUMAWE Bobby Rahman; Zulkarnaini Zulkarnaini
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 3 No 1 (2017)
Publisher : LPPM STIE Lhokseumawe

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Abstract

The purpose of research is to determine how much influence accountability monitoring the performance of management in public hospitals Sakinah Lhokseumawe city. Data used in the form of primary data obtained or collected from direct observations of employees of the General Hospital Sakinah Lhokseumawe City. The data processing is done with the help of a simple regression model were processed using the SPSS program. The results showed that significantly influence the accountability monitoring management performance Sakinah General Hospital Lhokseumawe city. Performance Management at the General Hospital Lhokseumawe city Sakinah able to be explained by variables accountability monitoring, as more and better oversight of accountability is applied it will be followed by further achievement of the management of the Hospital was clean, fair, transparent and accountable.
PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI DAN KETAATAN ATURAN TERHADAP KECURANGAN AKUNTANSI (Studi Pada Pemerintah Kota Lhokseumawe) Sulaiman Sulaiman; Zulkarnaini Zulkarnaini
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 2 No 3 (2016)
Publisher : LPPM STIE Lhokseumawe

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Abstract

This research aims to identify and analyze the effect of internal control and suitability of reward and compliance to accounting rules to the level trends of accounting fraud in the City of Lhokseumawe. Primary data were collected using a survey of civil servants (PNS) that work on the financial section in 3 Units (SKPD) Lhokseumawe Government. The sampling technique used is purposive sampling. Data analysis in this study using multiple linear regression analysis. The results of this research indicate that the internal control and suitability of reward and compliance to accounting rules partially negative and significant impact on the trend of fraud in the City of Lhokseumawe. Values obtained from this research Adjusted R Square of 093, this figure shows that the trend of Accounting fraud in Lhokseumawe Government influenced by internal control and compensation amounted to 27.9%, while 93% is influenced by other factors outside the two independent variables in this research.
Co-Authors Bobby Rahman Sulaiman Sulaiman