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Jurnal Akuntansi dan Pembangunan (JAKTABANGUN)
Published by Sekolah Tinggi Ilmu Ekonomi Lhokseumawe
ISSN : 24608254     EISSN : -     DOI : -
Core Subject : Economy, Humanities, Art, Social,
Arts Humanities Economics, Econometrics & Finance Social Sciences
Puji syukur kepada Allah SWT, Sekolah Tinggi Ilmu Ekonomi (STIE) Lhokseumawe telah menerbitkan Jurnal Akuntans dan Pembangunan (JAktaBangun) edisi Perdana: Volume 1, Nomor 1 (November 2015). Penerbitan jurnal ini terlaksana atas kerjasama dengan Lembaga Penelitan dan Pengabdian Masyarakan, dan partisipasi rekan-rekan yang sudah menyumbangkan tulisannya dalam penerbitan jurnal ilmiah ini. Terima kasih dan selamat membaca.
Arjuna Subject : -
Articles 92 Documents
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PENGARUH STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA LHOKSEUMAWE Mulia Andirfa; Muhammad Zubir
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 3 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

In an organization, especially government organizations related to efforts to achieve the stated goals, can not be separated from the existence of elements of human resources as the driving force of the organization. Human resources determine whether or not walking, in addition to the availability of facilities and infrastructure. Organizations need quality human resources to be able to achieve their intended goals. So that there are qualified human beings or human beings who are effective and successful, need to sharpen human resources. Good governance is a form of success in carrying out the task of building the country in accordance with the planned goals. To achieve this goal every government must be able to manage the resources that exist in the country, one of the most important of which is finance. Government Accounting Standards (SAP) are accounting principles applied in preparing and presenting government financial reports so that Government Accounting Standards is a requirement that has the power law in an effort to improve the quality of government financial reports in Indonesia. This is supported by a statement in Law Number 32 of 2004 article 184 paragraph (3) concerning Regional Government stating: "The financial statements of the Regional Government are prepared and presented in accordance with Government Accounting Standards stipulated by Regional Regulations." With reference to Standards Accrual-based Government Accounting, it is expected that the financial statements produced will be comparable and useful for evaluating government performance. Then it can be stated that the application of accrual-based SAP will improve the quality of financial statements. Data analysis used in this study through multiple linear regression.
PENGARUH PEMAHAMAN AKUNTANSI DAN ELEKTRONIK MONITORING PELAKSANAAN ANGGARAN (E-MPA) TERHADAP KUALITAS LAPORAN KEUANGAN PADA KANTOR KEMENTERIAN AGAMA KABUPATEN ACEH UTARA Hikalmi Hikalmi; Ibna Ibna
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 5 No 2 (2019)
Publisher : LPPM STIE Lhokseumawe

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi dan pengaruh elektronik monitoring pelaksana anggaran terhadap kualitas laporan keuangan pada Kantor Kementerian Agama Aceh Utara. Lokasi penelitian dilakukan pada Kantor Kementerian Agama Kabupaten Aceh Utara. Metode statistik yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukan bahwa: Secara simultan pemahaman akuntansi dan elektronik monitoring pelaksana anggaran berpengaruh signifikan terhadap kualitas laporan keuangan pada Kantor Kementerian Agama Kabupaten Aceh Utara. Secara parsial menunjukkan bahwa pemahaman akuntansi berpengaruh signifikan terhadap kualitas laporan keuangan pada Kantor Kementerian Agama Kabupaten Aceh Utara dan elektronik monitoring pelaksana anggaran berpengaruh signifikan terhadap kualitas laporan keuangan pada Kantor Kementerian Agama Kabupaten Aceh Utara. Pemahaman akuntansi dan elektronik monitoring pelaksana anggaran mempunyai hubungan yang sangat kuat dengan kualitas laporan keuangan pada Kantor Kementerian Agama Kabupaten Aceh Utara. Pemahaman akuntansi dan elektronik monitoring pelaksana anggaran memiliki kemampuan dalam menjelaskan pengaruhnya terhadap kualitas laporan keuangan pada Kantor Kementerian Agama Kabupaten Aceh Utara.

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