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INDONESIA
Jurnal Telaah dan Riset Akuntansi
Published by Universitas Syiah Kuala
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 10, No 2 (2017): Jurnal Telaah " : 7 Documents clear
Analisis Penyerapan Anggaran Pada Satuan Kerja Perangkat Aceh Nurul Fajar; Muhammad Arfan
Jurnal Telaah dan Riset Akuntansi Vol 10, No 2 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The absorption of  SKPD (govemental working unit/institution) budget contribute to the local government budget absorption as measured by the proportion of the budget that has been disbursed by working unit in one fiscal year. Absorption can be interpreted to compare the budget cap that has been established with a budget that has been realized. This study aimed to analyze the budget absorption in work units Aceh (SKPA). The population in this study was all SKPA (45 SKPA). The results showed that with the implementation of the comparison realization of the budget with a target budget absorption, consistency in the implementation of programs / activities, schedule accuracy withdrawal of your budget can increase budget spending on each SKPA.KEYWORDS : Absorption of the budget, Budget of Goverment, APBD
Pengaruh Sistem Pelaporan dan Pengendalian Akuntansi Terhadap Efektifitas Sistem Pengendalian Manajemen (Studi Pada Fakultas-Fakultas Dalam Lingkungan Universitas Muhammadiyah Aceh) Yusliana Yusliana; Nadirsyah Nadirsyah
Jurnal Telaah dan Riset Akuntansi Vol 10, No 2 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aimed to examine empirically the effect of reporting and accounting control system of the effectiveness of management control systems on the faculties of the University of Muhammadiyah in Aceh Province, either simultaneously or partially. The population in this study were 70 respondents consisting of leaders and governors at the level of Rectorate and Faculty. Sources of data used were primary data that was being done through a questionnaire delivered directly. Data analysis method used was multiple linear regression analysis. The results showed that the reporting and accounting control system affected the effectiveness of the management control system either and partially on the faculties of the University of Muhammadiyah  in Aceh. Thus, all the results of this thesis supported the proposed hypothesis.KEYWORDS : Reporting System, Accounting Control, Effectiveness, and  Management Control System
Pengaruh Job Relevan Information, Partisipasi Anggaran dan Komitmen Organisasi Terhadap Budgetary Slack (Studi pada SKPK Pemerintah Kota Banda Aceh) Ella Sulfita; Hasan Basri; Faisal Faisal
Jurnal Telaah dan Riset Akuntansi Vol 10, No 2 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Aimed of the study was to analyze the influence of job relevance information, budget participatory and organizational commitment towards budgetary slack in SKPK (governmental working unit/institution) of Banda Aceh municipality government. The population of the study were head department of finance and treasury at the SKPK of Banda Aceh municipality government. Based on field survey, the number of SKPK in Banda Aceh municipality are 31 working units. This research would considered all the population as part of the respondents which amount of 62 people, thus this research could be classified as the cencus research. The study result showed thatjob relevance information, budget participatory and organizational commitment whether partially or simultaneously had a significant influence towards budget slack at the working units of Banda  Aceh municipality government. While, budget participatory had ansignificant influence toward budgetary slack in partially test. In addition, organizational commitment showed similar finding result that provide an significant influence toward the decreasing of budgetary slack at working units in Banda Aceh municipality government. KEYWORDS : Job Relevance Information, budget parcipatory,organizational commitment, and Budgetary Slack
Pengaruh Umpan Balik Anggaran dan Evaluasi Anggaran Terhadap Kinerja SKPA Pemerintah Provinsi Aceh Jumiati Jumiati; Islahuddin Islahuddin
Jurnal Telaah dan Riset Akuntansi Vol 10, No 2 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aimed to examine the effect of budget feedback and budget evaluation both simultaneously and partially on the SKPA performance of the Aceh Provincial Government. The unit of analysis of this researchwere all institutions that exist in the Government of Aceh as much as 40 SKPA, while the research unit were the Head of Division and Head of sub-section, because all members of the population made respondents, then this study used the census method. Sources of data in this study used primary data, where the results of questionnaires obtained from respondents research. While the technique of collecting research data was done by documentation technique of collecting research questionnaires. The analysis method used was Multiple Linear Regression Analysis. The results showed that budgetary feedback and budget evaluation both simultaneously and partially affect the performance SKPA Provincial Government of Aceh.KEYWORDS : budget feedback, budget evaluation, performance
Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Output Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Pada Perusahaan BUMN Pengguna Sistem Enterprise Resource Planning (ERP) di Kota Lhokseumawe Indrayani Indrayani; Maulidahniar Maulidahniar
Jurnal Telaah dan Riset Akuntansi Vol 10, No 2 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research conducted to analyze the implementation of Accounting information system that integrated with Enterprise Resource Planning (ERP) system toward output quality of Accounting information system and the influence of Accounting information system that integrated with Enterprise Resource Planning (ERP) system toward the internal control system. The population of this research was all Indonesian State Owned Enterprises in Lhokseumawe city. The sample was taken by applying Purposive sampling technique and there were 5 enterprises that implement Enterprise Resource Planning (ERP) in Lhokseumawe chosen as the sample.  The respondents were 30 people. The data used in this research was primary data in form of questionnaire. The method of data analysis was Multiple linear regression using SPSS. The result indicated that the Accounting information system that integrated with Enterprise Resource Planning (ERP) system influenced positively and significantly on the output quality of the Accounting Information system, and the implementation of Accounting information system that integrated with the Enterprise Resource Planning (ERP) system influenced positively and significantly on the internal control system of enterprise.KEYWORDS : Accounting Information System, Enterprise Resource Planning (ERP), Output Quality of Accounting Information System and Internal Control System.
Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Komitmen Organisasi dan Penerapan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Penyusunan Laporan Keuangan Hadi Hadi; Darwanis Darwanis
Jurnal Telaah dan Riset Akuntansi Vol 10, No 2 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aimed to examine the effect of human resources, utilization of information technology, organizational commitment and implementation of internal control system, either simultaneously or partially on the quality of financial reporting on the work unit area of North Aceh district. The population in this study was the financial administration officials SKPD (KDP-SKPD) and the budget (PA), which amounted to 126 people, with details of financial administration of 63 officials and 63 people SKPD Budget Users. The data used was primary data, data collection techniques for distributing a questionnaire consisting of 51 items statement. The analytical method used was multiple linear regression. Simultaneous research results showed that the variable competence of human resources, utilization of information technology, organizational commitment and implementation of internal control systems jointly influence on the quality of financial reporting work unit area of North Aceh district. The results showed that the variable partial competence of human resources, utilization of information technology, organizational commitment and implementation of internal control systems is partially affected the quality of the financial reporting work unit area of North Aceh district.KEYWORDS : Human resources, information technology, organizational commitment, internalcontrols and the quality of the preparation of financial statements
Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) Terhadap Alokasi Belanja Modal Pada Kabupaten/Kota di Pulau Jawa Yusuf Andrian; Agus Samekto
Jurnal Telaah dan Riset Akuntansi Vol 10, No 2 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Local revenue (LR), public allocation fund (PAF) and special allocation fund (SAF) represents local revenue sources. The existences of LR, PAF, and SAF cause local government demanded as good as possible in using all those three funds, in realizing through useful development and give satisfaction for society itself. This research purposed to identify the effects of LR, PAF, and SAF on government capital expenditure allocation in municipal/regency in java island period 2012 and 2013. Data collecting method used were documentation and library study with quantitative approach. This research analysis used SMART PLS 2.0. the result of the research indicated that LR and SAF had positive and significant effect on capital expenditure. While PAF did not affected on capital expenditure.KEYWORDS : Local revenue, Public Allocation Fund and Special Allocation Fund,                Capital Expenditure

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