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Bill Pangayow
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Program Studi Magister Akuntansi UNCEN Jl. Prof. Dr. Soegarda Purbakawatja, Kampus Uncen Bawah
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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 Employee Engagement Terhadap Value Added Pada Sekolah Papua Kasih Muraram, Allan; Falah, Syaikhul; Daat, Sylvia C.
Jurnal Akuntansi, Audit, dan Aset Vol 4 No 1 (2021): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

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Abstract

This study is an element to prove whether there is an influence between what forms employeeinvolvement, namely enthusiasm, dedication, and partial absorption of added value and to examinethe effect of these elements simultaneously. The population in this study were employees at thePapua Kasih School, which is located in Jayapura. The sampling technique in this research is non-probability sampling with the technique of determining the sample being purposive sampling. Thenumber of questionnaires that can be processed and analyzed is 60 respondents. Data analysisusing multiple linear regression equations. The results showed that: vigor had a significant effect onvalue-added, dedication had a significant effect on value-added, and absorption had no significanteffect on value-added, while simultaneously all three had a significant effect on value-added.
Pengaruh Enterprise Risk Management dan Ukuran Perusahaan Terhadap Financial Distress F., Fitriyani; W, Warno; Anwar, Khoirul
Jurnal Akuntansi, Audit, dan Aset Vol 4 No 1 (2021): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

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Abstract

This research aims to find out the influence of enterprise risk management and the size of thecompany on financial distress in manufacturing companies listed on the Indonesia Stock Exchange(IDX) in 2017-2019. The sample data selected as many as 114 manufacturing companies withselection methods based on nonprobability sampling. The tests used in this study include multiplelinear regression tests, T-tests, and F tests. Test results obtained from this study show that variableinterest rates, enterprise risk management, and company size partially have no effect on financialdistress in manufacturing companies. And simultaneously the variables of enterprise riskmanagement and the size of the company have no effect on financial distress in manufacturingcompanies listed on the Indonesia Stock Exchange (IDX) in 2017-2019.
Peran Pengendalian Internal Terhadap Fraud Triangle A, Amelia; Karista, Erti
Jurnal Akuntansi, Audit, dan Aset Vol 4 No 1 (2021): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

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Abstract

Internal control is one of the means used to evaluate the effectiveness of the management of acompany. The purpose of internal control can be achieved when the elements of control itself arecompletely met and in order for the control within the company. The method used in this paper is aqualitative method that is descriptive in nature and uses analysis with several data sources andtheories that are used form several related sources: Based on the results of surveys and research bythe Association of Certified Fraud Examiners (ACFE) Global, it shows that every year an averageof 5% of the organization’s income becomes a victim of fraud. One of them is the case of StateOwned Enterprises (BUMN) that committed fraud. Internal control at BUMN that is still not goodat responding to corruption problems has resulted in fraud violations in BUMN. Because, this typeof fraud is often not detected because of the people who work together to enjoy the benefits. Asexplained AFCE. Of course this is related to weak and indecisive internal controls on theperpetrators of corruption within the BUMN itself. Through this internal control, the managementof the company can find out the extent to which the implementation of the company’s effectivenesshas been achieved, the problems that exist in the company as well as ways to overcome theseproblems. To prevent rampant fraud perpetrators in BUMN, SOEs must improve internal control bybuilding a good internal control structure and improving organizational culture with the principlesof fairness, transparency, creating effective supervision of employees and work units responsible forBUMN.
Tujuan Pengendalian Internal Berbasis Nilai Keamanan Sistem Informasi Dalam Organisasi Perusahaan Sarawani, Ulfa Dwi; Sasniar, Sasniar
Jurnal Akuntansi, Audit, dan Aset Vol 4 No 1 (2021): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

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Abstract

This study aims to determine the purpose of value-based internal control for information systemsecurity, incorporate organizations both in terms. of the group and individual information systems inthe organization or company. Internal control plays an important role in the overall effectiveness ofinformation system security. A theoretical framework of means-fundamental objectives for internalcontrol in the context of information systems security is presented. Data were collected throughin-depth interviews with 52 IT managers about their values in defining internal control. A total of68 objectives were identified which were organized into 25 groups of seven basic objectives and 18means. These findings provide the basis for further theoretical exposition in the field of securitygovernance. They also assist in defining policy initiatives related to governance. This research wasconducted library research (library research) by collecting data from sharing existing literature,articles obtained from internet searches. The results obtained from this study are: How is thesecurity for physical and non-computer resources, protection from loss or unexpected changes todata and networks.
Model Penerimaan Aplikasi Elektronik Laporan Harta Kekayaan Penyelenggara Negara (E-LHKPN) Pada Pejabat Aparatur Sipil Negera di Lingkungan Universitas Cenderawasih Simanungkalit, Lisnawati; Asnawi, Meinarni; WIjaya, Anthonius H.C
Jurnal Akuntansi, Audit, dan Aset Vol 4 No 1 (2021): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

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Abstract

The purpose of this study aims to determine the acceptance model of the State Administration ofWealth Report (E-LHKPN) application to state civil servants in the Cenderawasih Universityenvironment. The model used to explain the acceptance of the E-LHKPN system is the TechnologyAcceptance Model (TAM) with four latent variables.The type of data used in this research is quantitative data obtained from online questionnairesusing google Forms. The type of sampling used is non-probability sampling technique/census, wherethe sample is distributed to all officials who are required to report in the Cenderawasih UniversityEnvironment. The number of samples as many as 127 must report, calculated using the StructuralEquation Modeling (SEM) analysis technique which is one of the analysis techniques using the PartialLeast Square (PLS) 7.0 analysis tool program, using the warpPLS software.Based on the data analysis, the results obtained are as follows: perceived ease of use has asignificant effect on perceived benefits of use, perceived ease of use has a significant effect onbehavioral attitudes, perceived benefits of use have a significant effect on behavioral attitudes,perceptions of ease of use have an indirect effect on behavioral attitudes mediated by benefits.

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