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Jurnal Akuntansi, Audit dan Aset (AAA)
Published by Universitas Cenderawasih
ISSN : 26216809     EISSN : 26216809     DOI : https://doi.org/10.52062
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Akuntansi, Audit, dan Aset merupakan jurnal ilmiah yang diterbitkan oleh Universitas Cenderawasih, Program Studi Magister Akuntansi. Jurnal Akuntansi, Audit, dan Aset menyediakan forum interaktif sebagai penghubung antara dunia akademik dan praktik di bidang akuntansi, audit, dan asset. Jurnal Akuntansi, Audit, dan Aset berorientasi pada penyediaan kontribusi teori maupun praktis dalam mendukung upaya pengambilan keputusan bagi organisasi publik maupun swasta di Indonesia. Terbit dua edisi dalam setahun pada bulan Mei dan November, Jurnal Akuntansi, Audit, dan Aset menerbitkan karya akademik dalam semua aspek yang relevan bagi pengembangan teori dan praktik pada bidang akuntansi, audit, dan aset. Publikasi karya akademik mencakup (namun tidak terbatas pada) aspek teoritis, konseptual, dan empiris yang dilakukan dengan berbagai pendekatan penelitian, yaitu metode kuantitatif, kualitatif, dan campuran (mixed methods).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol 1 No 2 (2018)" : 5 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PENGELOLAAN BARANG MILIK DAERAH PADA OPD DI LINGKUNGAN PEMERINTAH KABUPATEN WAROPEN DENGAN KOMITMEN PIMPINAN SEBAGAI VARIABEL MODERATING Belo, Berlian Ritha; Asnawi, Meinarni; Wijaya, Anthonius H.C.
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 2 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.615 KB) | DOI: 10.52062/jurnal_aaa.v1i2.7

Abstract

This study aims to examine the factors that influence the Quality of Regional Property Management in the Waropen District Government. These factors include the variable Quality of Regional Apparatus, Regulatory Compliance and Management Information Systems. In addition, this studyuses moderating variables, namely Leadership Commitment. The analytical tool in this study used WarpPLS 6.0. This software can analyze SEM models based on variants or better known as Partial Least Square. The SEM analysis model with WarpPLS can identify and estimate the relationship between latent variables whether the relationship is linear or non linear The results of this study indicate that Apparatus Quality and Regulatory Compliance affect the Management of BMD with P-values of each variable 0.028 and 0.005. While the management information system has no effect with a P-value of 0.148. In addition, the leadership commitment is not able to moderate the quality of regional apparatus to the quality of BMD management with a pvalue of 0.070. While organizational commitment is able to moderate the variable compliance with regulations and management information systems on the quality of BMD management with the respective P-value values of 0.001 and 0.012.
PENGARUH INVENTARISASI, PEMBUKUAN DAN PELAPORAN ASET TERHADAP AKUNTABILITAS PUBLIK PEMERINTAH DAERAH Imbiri, Jefri; Rofingatun, Siti; Pangayow, Bill J. C.
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 2 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.006 KB) | DOI: 10.52062/jurnal_aaa.v1i2.8

Abstract

This study aims to examine the effect of Bookkeeping, Inventory and Reporting of Assets on the Public Accountability of the Waropen District Government. Respondents in this study were 50 people who were employees who had knowledge about asset utilization and the staff in charge of managing regional goods. The analysis tool in this study uses SPSS with this type of research that is causality which tests the effect of independent variables on dependent so that researchers use Multiple Regression Analysis. Which results of this study must meet the Classical Assumption Test, namely the Normality Test, Multicollinearity Test and Heterocytes Test. Therefore, the results of this study indicate that simultaneously the accounting, inventory and reporting variables influence public accountability with a significance value of 0,000. However, partially the inventory has an effect on public accountability with a significance value of 0.035. While partially Asset Accounting and Reporting does not affect public accountability with a significance value of 0.078 and 0.071, Bookkeepingrespectively.
PENGARUH KOMPETENSI APARATUR DESA, KETAATAN PELAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP PENCEGAHAN FRAUD DENGAN MORAL SENSITIVITY SEBAGAI VARIABEL MODERASI Wonar, Klara; Falah, Syaikhul; Pangayow, Bill J. C.
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 2 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.605 KB) | DOI: 10.52062/jurnal_aaa.v1i2.9

Abstract

This study aims to examine the effect of fraud prevention on village / village financial management as the dependent variable and the competency of village apparatuses, compliance of government financial reporting, internal control systems as independent variables while moral sensitivity as amoderating variable. This research is a quantitative research or hypothetic - deductive method that aims to answer such questions that are related to exploratory, descriptive, explanatory and predictive studies. Primary data is mainly used in this research. Data collection is conducted using a survey method in the form of a questionnaire that lists the statements, which were given to the respondents to be filled in order to get information, and then the data analyzing was conducted using the Warp-PLS 5.0 Application software. The study results show that the competence of village officials influences fraud prevention, financial reporting adherence affects fraud prevention, and meanwhile the internal control system does not affect fraud prevention. Furthermore, moral sensitivity does not moderate the competence of village officials, adherence to financial reporting and internal control systems.
PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI PEMANFAATAN ASET TETAP PEMERINTAH DAERAH Umbora, Edwin; Falah, Syaikhul; Pangayow, Bill J. C.
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 2 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v1i2.10

Abstract

This study aims to examine the effect of Asset Management on Fixed Assets Optimization of Local Governments. This research was conducted at the Regional Government of Waropen District. Asset management variables consist of Inventory, Identification, Legal Audit and Asset Assessment. Thirty six (36) employees who have knowledge of asset utilization and regional goods management staff were involved as respondents on this survey. The analytical tool in this study uses SPSS. This type of research is focusing on verification of the effect of independent variables on the dependents, and this research uses Multiple Regression Analysis, so that the result is expected to meet the Classical Assumption Test. The results of this study indicate simultaneously that inventory, identification, legal audit and scoring system of the variables influence the optimization of Fixed Asset Utilization, with a significance value of 0,000. However, partially, inventory and identification have no effect with a greater significance value p value. Meanwhile, the Legal Audit and Assessment affect the Optimization of Fixed Asset Utilization moderately.
PERSEPSI MAHASISWA AKUNTANSI MENGENAI FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, AKUNTAN PERUSAHAAN DAN AKUNTAN PEMERINTAH Hutadjulu, Linda Yuliana
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 2 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v1i2.11

Abstract

This research was conducted to determine the Perception of Accounting students at FEB UNCEN. Data in this study were obtained from questionnaires with accounting student respondents who were in the sixth semester (6). Respondents numbered 91 people who were sampled in this study. The results of this study indicate there are no differences in views between students who choose careers as public accountants, educating accountants, corporate accountants and government accountants, regarding the factors of Financial Awards, Work Environment, Labor Market Considerations andPersonality. As for the factors of Professional Training, Professional Recognition, and Social Values, there are different views.

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