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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 35 Documents
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PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN PERAN AUDITOR INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN WAROPEN Bonai, Yulens Frits; Falah, Syaikhul; Daat, Sylvia C.
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 1 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v2i1.23

Abstract

This study aims to examine the effect of Human Resource Capacity and the Internal Auditor’s Roleon the Quality of Local Government Financial Reports. The study was located in Waropen Regencywith a total of 34 respondents, who work in the field of finance and accounting, which is related tothe preparation of the financial statements. The SPSS application was used as an analytical tool, andthe causality type of research was used to test the effect of independent variables on dependent so thatthe assessment uses Multiple Regression Analysis. The result of this study indicate that the capacityof human resources and the role of internal auditors simultaneously influence the Quality ofWaropen District Financial Reports. In addition, from the partial influence of the Capacity ofHuman Resources to have a positive effect on the Quality of Financial Statements. While the role ofinternal auditors do not affect the Quality of Financial Statements.
ANALISIS PENGARUH PENALARAN ETIS DAN SENSITIVITAS ETIKA TERHADAP PERILAKU ETIS MAHASISWA Anggriati, Lia; M, Muslichah
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 1 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v2i1.24

Abstract

Along with the violations of ethics that occur frequently committed by accountants, both publicaccountants, and internal company accountants and government accountants and based on the resultsof research that has been done before producing different results, this study aims to examine the effectof ethical reasoning and ethical sensitivity to behavior ethical students. The population in this studywere accounting students at STIE Malangkucecwara. Research samples were taken using a simple randomsampling technique. The total sample used in the study was 184 accounting students. This study usesthe Partial Least Square (PLS) method. The results of this study indicate that (1) Ethical sensitivityhas a significant positive effect on ethical behavior. (2) Ethical sensitivity has a significant positiveeffect on ethical reasoning. (3) Ethical reasoning has a significant positive effect on ethical behavior.(4) Ethical reasoning does not mediate the relationship between ethical sensitivity on ethicalbehavior.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP EMPLOYEE SATISFACTION YANG DIMEDIASI OLEH CITRA PERUSAHAAN Fauzi, Adilla Nanda Citra; W, Wahidahwati
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 1 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v2i1.25

Abstract

This research aims to examine the effect of corporate social responsibility on the employees’satisfaction which was mediated by company image. The research was quantitative with a survey asthe instrument and used questionnaires in data sampling. In line with, the data collection techniqueused convenience sampling, in which the sample was based on element existence and easiness tohave it. Moreover, the sample was 100 respondents of employees of PT PJB UP Gresik. In addition,the data analysis technique used Structural Equation Modeling (SEM) with SmartPLS 3.0.The research result concluded that corporate social responsibility had a positive effect on theemployees’ satisfaction and company image. Furthermore, the company image had a positive effecton the employees’satisfaction. Besides, the company image had successfully mediated, in partsand with positive effect, the corporate social responsibility on the employees’ satisfaction.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL: PERSPEKTIF KONTRIBUSI AKTIVA BERSIH OPERASI Fitriyah, Lailatul; Yuliana, Rita
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 1 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v2i1.26

Abstract

This research is used to measure the comparison of the financial performance of Islamic banks andconventional banks in general and specifically. The objects used in this research are all Islamic Banks(BI) and Conventional Banks (BC) in Indonesia for the period 2013-2017. Research variables use theReturn on Investment (ROI) ratio to measure financial performance in general and the Return NetOperating Asset ratio (RNOA) to measure financial performance specifically. The test equipment usedwas the average difference test (Independent Sample T-test). The results of this study indicate that theROI ratio of Islamic banks is superior to conventional banks. Whereas in the RNOA ratio, conventionalbanks are superior to Islamic banks.
PENGARUH SISTEM AKUNTANSI PEMERINTAH DAERAH, KOMPETENSI SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PEGUNUNGAN BINTANG Tangko, Irmawati; Falah, Syaikhul; Pangayow, Bill J. C.
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 1 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v2i1.27

Abstract

The objectives to be achieved by the authors of this study are: 1) To examine the effect of thelocal government accounting system on the quality of financial reports of Pegunungan BintangDistrict government, 2) To examine the effect of human resource competencies on the quality of theGunung Bintang regency financial statements, 3 ) To examine the effect of technology utilization onthe quality of financial statements of the Pegunungan Bintang District government, and 4) Toexamine the effect of government accounting systems, human resources and the use of informationtechnology on the financial reporting quality of the Pegunungan Bintang District government.This study uses data collection techniques with questionnaires distributed to respondents. Thethe data analysis method used in this study used multiple linear regression analyses.The results showed that the t-test statistics on the government accounting system (SAP) were2,776 with a significance level of 0,007. The statistical value of the tcount test is smaller than t table(2.776> 1.667) with a significantly smaller than α = 0.05. Human resources (HR) obtained t teststatistics of 2.662 with a significance level of 0.010. The statistical value of the tcount test is greaterthan t table (2.662> 1.667) and also significantly smaller than α = 0.05. The utilization ofinformation technology (PTI) obtained t test statistics of 2.754 with a significance level of 0.008.The statistic value of the tcount test is greater than t table (2.754> 1.667) and also significantlysmaller than α = 0.05. The F value of the table at the significance level of 5% (a = 0.05), numerator3 and denominator 66 is equal to 4.896. The calculated F value based on the results of computercalculations is 37,176. When comparing the F count and F table values, it is known that thecalculated F value is greater than the F table value (37,176> 4,896), so that it can be said that thegovernment accounting system, human resources and the use of information technologysimultaneously have a significant effect on report quality regional finance.
ANALISIS SISTEM PENGENDALIAN INTERNAL DAN PROSEDUR AKUNTANSI TERHADAP PENGELOLAAN PERSEDIAAN OBAT DAN BAHAN HABIS PAKAI Ardinsyah, Dedy; Rofingatun, Siti; Simanjuntak, Aaron M. A.
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 2 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v2i2.28

Abstract

The study mainly is to analyze internal control systems and accounting procedures for themanagement of medicines inventory and consumable medicine supplies in Pharmacy Installation ofthe Public Health Office in the Pegunungan Bintang Regency. This study aims particularly inknowing the effect of partial internal control systems and accounting procedures on medicinesupplies and consumable medical supplies, and to examine the effect of simultaneous internalcontrol systems and accounting procedures on medical supplies and consumables medicine suppliesand to identify which factors have a dominant influence on medicine supplies and consumablemedicine supplies in the Pegunungan Bintang Regency at pharmaceutical installation.The research approach was used descriptive, comparative, correlation, survey, ex post facto, theexperiment, quasi-experiment, and single-subject method derive from 43 respondents as samples inthis study. Furthermore, interviews, documentation, and questionnaires were used as datacollection techniques that conducted to test the data collection instrument, then the validity test andreliability test were performed to obtain properness the test results and the consistency of the testresults. Data analysis techniques established in the form of analysis methods, hypothesis testing,and test requirements analysis with the results of the study.The results of the analysis show that Internal Control has a positive and significant influence on theManagement of Medicine Preparations and consumable medicine supplies on PharmacyInstallation Offices of the Public Health Office of Pegunungan Bintang Regency, while AccountingProcedures have a positive and significant effect on the Management of Medicine Preparations andconsumable medicine supplies on Pharmacy Installation Office of Pegunungan Bintang Regency inPublic Health Office, Internal Control and Accounting Procedures simultaneously have a positiveand significant influence on the Management of Medicine Preparations and consumable medicinesupplies on Pharmacy Installation Office of Pegunungan Bintang Regency in Public Health Officetogether raised by one unit, it will improve the Management of Medicine Preparations andconsumable medicine supplies on Pharmacy Installation Office of Pegunungan Bintang Regency inPublic Health Officer and the Accounting Procedure Variables most dominantly affecting theManagement of Medicine Preparations and consumable medicine supplies on PharmacyInstallation Office of Pegunungan Bintang Regency in Public Health Office.
PENGARUH IMPLEMENTASI SISTEM INFORMASI MANAJEMEN KEUANGAN DAERAH (SIMDA), KUALITAS SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH L, Lynda; Asnawi, Meinarni; Pangayow, Bill J. C.
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 2 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v2i2.29

Abstract

The research entitled "The Influence Of The Implementation Of Regional Financial ManagementInformation Systems, The Quality Of Human Resources, The Application Of Accounting StandardsAnd Government’s Internal Control System On The Quality Of Regional Financial Reports" aims toidentify to study how the quality of human resources, the implementation of regional financialmanagement information systems, the application of accounting standards, and the government’sinternal control system whether simultaneously or partially affecting the quality of regionalfinancial reports of Pegunungan Bintang regency. The causal approaches were used to analyze theconnection between independent and dependent variables or others. While the Multiple LinearRegression Analysis as an analysis tool in this study was used to measure the effect of independentvariables on the dependent variable. The result of this study indicates that the implementation ofregional financial management information systems (X1) has 2,845 with a significant level of 0,006,which means the implementation of regional financial management information systems has asignificant influence on the quality of regional financial reports of Pegunungan Bintang regency.Meanwhile, the independent variable of the quality of human resources (X2) has 3,084 with 0,003significance level, it explains that the quality of human resources has impacted significantly on thequality of regional financial reports of Pegunungan Bintang regency. As long as, the applications ofaccounting standard (X3) have a significant effect on the quality of regional financial reports ofPegunungan Bintang regency with 3,454 and 0,001 significance level. Furthermore, theGovernment’s Internal Control System variable (X4) with a value of 2,487 and a significant level of0,015, that indicates, the Government’s Internal Control System variable has significantly affected thequality of financial reports of Pegunungan Bintang regency. While the value of F measurement hasgreater than the value of F table (29,165>5,921), which explains that the quality of humanresources, the implementation of regional financial management information systems, theapplication of accounting standards and government’s internal control system simultaneously havea significant effect on the quality of regional financial reports of Pegunungan Bintang regency.
ANALISIS FAKTOR YANG MEMPENGARUHI PENGELOLAAN KEUANGAN KAMPUNG DI KABUPATEN JAYAPURA Pangayow, Bill J. C.; Andriati, Hastutie Noor
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 2 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v2i2.30

Abstract

The village independence is an essential idea for the village community where they are located. Inaccordance to support this goal, the central, provincial and district/city governments provide fundsto villages that must be managed properly. Village financial management apparatuses endeavor inplanning, implementing, administering, and financial reporting in accordance with applicableregulations with supervision from the Village Consultative Body. This study aims to identifyindicators and determinants in village financial management and examine its effect on the villageindependence variable. This research will be carried out in villages of Yobeh, Ifaar Besar, Sereh,and Yahim, in Sentani District in Jayapura Regency. The analysis tool that will be used is FactorAnalysis to find key indicators and variables in financial management. The results showed thatreporting variables became the key in financial management, followed by financial accountability,planning, and implementation. This shows that respondents felt the reporting was very importantand needed to be considered in financial management.
PENGARUH LATAR BELAKANG PENDIDIKAN DAN LATAR BELAKANG POLITIK TERHADAP PENGAWASAN KEUANGAN DAN BARANG MILIK DAERAH OLEH DEWAN PERWAKILAN RAKYAT DAERAH DENGAN PARTISIPASI MASYARAKAT SEBAGAI VARIABEL PEMODERASI Deisyi, Yulita; Asnawi, Meinarni; Simanjuntak, Aaron M. A.
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 2 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v2i2.31

Abstract

This study aims to determine the effect of personal background, political background, andcommunity participation as a moderating variable on the supervision of financial management andregional assets. This research was conducted in Pegunungan Bintang Regency using a sample of 31respondents. Sampling method with a saturated sampling method. The data analysis technique usedis the instrument test technique including moderation regression and multiple linear regression. Theresults show partially that the variable background of education, political background, andcommunity participation did not significantly influence the supervision of financial managementand regional assets.
ANALISIS EVALUASI PENATAUSAHAAN BARANG MILIK DAERAH Randalayuk, Christina; Asnawi, Meinarni; Wijaya, Anthonius H. Citra
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 2 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v2i2.32

Abstract

The objectives of this study were to evaluate the management of Government Fixed Assets inPegunungan Bintang Regency. The analysis technique used in this study was descriptive analysis.The paper described the Analysis of Regional Property Administration Evaluation in thePegunungan Bintang District Government. The data was shown in tables with numbers andpercentages to be analyzed further with descriptive analysis. In analyzing research data the authoruses qualitative descriptive analysis, also known as content analysis.The results of the study showed that the administration of regional fixed assets in terms of recordingthe assets, The Financial and Asset Management Agency (BPKAD) in Pegunungan BintangRegency has carried out the bookkeeping. This comprises of process of recording regional fixedassets in lists of its users, the inventory cards, and in the database of regional’s fixed assets. Beforerecording the assets, at first, Asset have been identified into its classification based on the type andcodes of regional fixed assets. Thus, in general, it can be concluded that the implementation ofaccounting in the administration of fixed assets in The Financial and Asset Management Agency ofPegunungan Bintang Regency has been well implemented. Evaluation of administration of regionalfixed assets to the inventory on The Financial and Asset Management Agency in PegununganBintang Regency has been carried out in accordance with mandated regulations. This can be seenfrom the evidence of inventory execution such as the existence of recording documents, theDatabase of Inventory, and documented in Inventories Books. In addition, there are reportingdocuments such as List of Inventory Recapitulation and List of inventory Mutations. Evaluation ofadministration of regional fixed assets in terms of reporting to The Financial and AssetManagement Agency in Pegunungan Bintang Regency is carried out in stages based on informationcontained in the list of assets keepers and a list of the authority of its users and keepers. Authoritiesof fixed assets users have to submit assets User Reports every semester, yearly, and 5 years toassets keepers.

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