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Eny Maryanti
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Jl. Mojopahit No.666B, Sidoarjo, Jawa Timur
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INDONESIA
Journal of Accounting Science
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 25483501     EISSN : 25483501     DOI : https://doi.org/10.21070/jas
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2017): July" : 6 Documents clear
Implementasi Program Kemitraan dan Program Bina Lingkungan Pada PT. PELINDO III Surabaya: Implementation of the Partnership Program and Community Development Program at PT. PELINDO III Surabaya Andrianto, Andrianto
Journal of Accounting Science Vol. 1 No. 2 (2017): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i2.906

Abstract

Corporate Social Responsibility Program which has been run by PT. Pelindo III Surabaya, realized in the form of partnership program and environmental development program. Partnership Program is a program launched by the government as a form of awareness and responsibility of State Owned Enterprises (BUMN) to economic development, especially small business in the company environment, while environmental development program is a program that concerns PT. Pelindo III (Persero), which is one of the state-owned enterprises in facing the social conditions of the community around the company. This research is a quantitative descriptive research with case study approach to study and explain about both CSR programs that have been run by PT. Pelindo III (Persero). From the results of research, it can be concluded that both CSR programs that have been run by PT. Pelindo III (Persero) is very good and programmed. This is evidenced by the existence of work programs every year in its implementation accompanied by a report on the position and financial activities of the partnership program and environmental development. So in the preparation of financial information and implementation of the practice both programs have been very fulfilling elements of transparency.
Pengaruh Tekanan Waktu, Tindakan Supervisi dan Locus of Control Terhadap Penghentian Prematur Atas Prosedur Audit: Effect of Time Pressure, Supervision Measures and Locus of Control on Premature Termination of Audit Procedures Rosdiana, Mega
Journal of Accounting Science Vol. 1 No. 2 (2017): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i2.938

Abstract

Premature sign off of audit procedure is one of those behaviors that can reduce audit quality. The present study was intended to examine whether time pressure, supervision, and locus of control affect the premature sign off of the audit procedure. The population used in this study is all auditors working at Public Accounting Firms in Surabaya. The data used is the primary data in the form of questionnaires distributed to the respondents. The sampling technique used is purposive sampling. The sample of research is 50 auditors from 17 Public Accounting Firms in Surabaya. Data analysis techniques used is multiple regressions. The results of this research showed that time pressure, supervision and locus of control affected the premature sign off of the audit procedures. The implication of this research result for the auditor is the higher the premature discontinuation of the audit procedure performed by the auditor will result in decreased audit quality and increased audit risk.
Pengaruh Kecerdasan Emosional, Kecerdasan Spritual Dan Kecerdasan Intelektual Terhadap Pemahaman Mata Kuliah Pengantar Akuntansi Dengan Perilaku Belajar Sebagai Variabel Moderasi Di PTN Dan PTS Kota Bengkulu: The Influence of Emotional Intelligence, Spiritual Intelligence and Intellectual Intelligence on the Understanding of Introduction to Accounting Courses with Learning Behavior as Moderating Variables in Bengkulu City State and Private Colleges Riswandi, Pedi; Lakoni, Idham
Journal of Accounting Science Vol. 1 No. 2 (2017): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i2.972

Abstract

This research is constituted to investigate the effect of emotional intelligence, spiritual intelligence and intellect to the understanding of introductory accounting courses to study behavior as a moderating variable. This research method is survey by questionnaire is a research taking samples of 78 students in Universities and Colleges as a means of collecting basic data. Test equipment used to test the hypothesis is logistic regression and then the test results be interpreted. This research is expected to contribute fundamental knowledge for Higher Education in order to improve the level of understanding of students of economic faculties. The results using multiple regression analysis showed emotional intelligence and spiritual intelligence significantly influence the level of understanding of introductory accounting courses and learning influence significant influence as a moderating variable.
Flypaper Effect, PAD, DAU, DAK Terhadap Belanja Daerah Di Kabupaten/Kota Di Indonesia.: Flypaper Effect, PAD, DAU, DAK on Regional Expenditures in Regencies/Cities in Indonesia. Dewi, Santi Rahma
Journal of Accounting Science Vol. 1 No. 2 (2017): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i2.956

Abstract

This study aimed to measure how the influence of PAD, DAU, DAK to BD and whether there is a Fly Paper Effect phenomenon in each area studied. This study takes sample of the existing districts and cities in Indonesia of 112 cities and districts of 516 regency and cities in Indonesia. Secondary data is obtained by downloading the data from the Direktorat Jendral Perimbangan Keuangan Departemen Keuangan. The techniques of analysis data was used multiple linear analysis. The results of this study that PAD, DAU, DAK simultaneously affect the BD. The Fly Paper Effect phenomenon occurs in several cities and districts where the DAU coefficient value is greater than PAD, whereas DAK is only accepted by certain cities and districts that require high infrastructure development.
Lingkungan Kerja Auditor Dan Pilihan Karirnya Sebagai Auditor : Perspektif Mahasiswa Akuntansi: Auditor's Work Environment and Career Choices as an Auditor: Accounting Student Perspectives Biduri, Sarwendah
Journal of Accounting Science Vol. 1 No. 2 (2017): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i2.946

Abstract

This study attempts to try and get empirical evidence perceptions regular students and non regular accounting prodi school of economics and business muhammadiyah university sidoarjo about auditor work environment on their carrier choice as auditors .This research kind of quantitative research The data that had been collected were obtained through distributing questionnaires to 70 redpondents who were student active first half of 5 and 7 gasal 2016-2017 force. This study used analytics normality and the test t independent sampel-test with on the spss version 19 for windows. The result of the research there is a difference of the perceptions student non regular or regular accounting of auditors about the auditor work environment at the economic and business muhammadiyah university sidoarjo with differences a perception of his career as auditors choice between student regular or regular non of accounting in school of economics and business Muhammadiyah University Sidoarjo
Kecerdasan Emosional, Kecerdasan Intelektual dan Kecerdasan Spiritual Terhadap Pemahaman Akuntansi Dasar Dengan Motivasi Sebagai Variabel Moderating: Emotional Intelligence, Intellectual Intelligence and Spiritual Intelligence on Basic Accounting Understanding With Motivation as Moderating Variable Nuraini, Fitri
Journal of Accounting Science Vol. 1 No. 2 (2017): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v1i2.892

Abstract

Basic accounting is very important as the beginning to understand the concept of accounting, if on the basis of it can not fully understand then for the next is also difficult. The concept of introduction accounting is very important, especially for new students, like a building or a house then introduction accounting is the foundation. This study examines the effect of emotional intelligence, intellectual intelligence and spiritual intelligence on basic accounting comprehension with motivation as a moderating variable. In relation to moderating variables, researchers in this case choose motivation as a moderator of the relationship between emotional intelligence, intellectual intelligence and spiritual intelligence with basic accounting comprehension. The population used in this study was 104 students of Accounting Study Program in Semester 1 and 3 of Muhammadiyah University of Surabaya. The sampling technique uses convenience sampling with sampling of 77. The study used Moderated Regression Analysis (MRA) analysis tool. The result of research shows that (1) emotional intelligence and spiritual intelligence have an insignificant effect on basic accounting comprehension, (2) intellectual intelligence has significant effect on basic accounting comprehension, (3) motivation does not moderate the influence of emotional intelligence, intellectual intelligence and spiritual intelligence toward understanding of accounting basic.

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