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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 2, No 1 (2009): Jurnal Telaah " : 7 Documents clear
PENGARUH JABATAN ORGANISASI, BUDAYA ORGANISASI, DAN KONFLIK PERAN AUDITOR INTERNAL TERHADAP KEPUASAN KERJA INTERNAL AUDITOR (Studi pada Badan Urusan Logistik di Indonesia) Abdul Rohman
Jurnal Telaah dan Riset Akuntansi Vol 2, No 1 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The main purpose of the study is to test the effects of position in organization, organization culture, and role conflict of internal auditor toward job satisfaction of internal auditor. This Studi is done on Bulog (Badan Urusan Logistik) in Indonesia.The primary data are collected from internal auditors who work in government department that is Bulog. The data are collected by interviewing directly 71 respondents and mailing survey for 180 people. So, there are 251 respondents in this research. From 251 respondents, the data can be collected only from 148 respondents, in detail, 93 respondents (51,67%) from mailed survey and the rest 55 respondents (77,46%) from interview technique. After being reexamined by using multivariate SEM technique that is supported by AMOS and SPSS 10 programs, the data can be processed only from 103 respondents.The result of this research shows that the job satisfaction of internal auditor will be influenced if position of internal auditor in organization is high. The hypothesis stating that the organization culture has positive effect toward job satisfaction of internal auditor is denied. The role conflict of internal auditor gives negative effect toward job satisfaction of internal auditor.             Key words        :Position in organization, organization culture, role conflict, job satisfaction, internal auditor.
PERSEPSI MAHASISWA FAKULTAS EKONOMI UNIVERSITAS SYIAH KUALA TERHADAP PERBANKAN SYARIAH SEBAGAI LEMBAGA KEUANGAN SYARIAH Suparno Suparno
Jurnal Telaah dan Riset Akuntansi Vol 2, No 1 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this research was to find out  the perception of economic students to banking syari’a as syariá finance institution. The population of this research was the economic student of syiah kuala university level 2003-2007  amounted to 2267 person in three pieces that is accounting department, management department and developed economic department. Based on stratified random sampling 100 person of student were chosen to be target population. Analysis unit was student who had the use of banking syariah product . Methods of data Analysis was validity analysis, reability analysis and proportion analysis.Result of research that used proportion analysis show that the economic student of syiah Kuala University had good (positive) perception to banking syariah. Keywords; perception, syariah banking.
IMPLEMENTASI TEKNOLOGI TELEKOMUNIKASI DALAM SISTEM INFORMASI AKUNTANSI UNTUK PERTUKARAN DATA DI LINGKUNGAN BISNIS GLOBAL Usman Bakar
Jurnal Telaah dan Riset Akuntansi Vol 2, No 1 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This paper illustrates the importance the telecommunication technology as an effort to improve  data interchange in to accounting information systems in global business. The corporates will use a information system  to provide data and/or information, improves accuracy, efficiency, and effectiveness of customer payments in the global business. The Telecommunication Technology can be done in five ways: Autometic Teller Machine, telecoferencing, workgroup computing, telecommuting, and electronic data interchange..The accounting information systems in to global businees cycles needed telecommunication technology equipment especially for electronically  transferring information between organizations and across business processesThe electronically  transferring information effects on value chain activities ect: the improves the purchasing activity by making it easier for a business to identify potential suppliers and to compare prices;  the efficiency and effectiveness of customer payments; the efficiency and effectiveness of the human resource support activity; and the efficiency of internal operations.The accounting information sistem roles to be able to integrate information of different types and from different sources, as well as in to global busness.      Keywords: Telecommunication Technology, Electronic Data Interchange, and Accounting Information Systems
PENGARUH PARTISIPASI ANGGARAN, KEJELASAN TUJUAN ANGGARAN, DAN EVALUASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH ( Studi Empiris pada Satuan Kerja Pemerintah Daerah (SKPD) Kota Banda Aceh ) Jalaluddin Jalaluddin; Dafi Bahri
Jurnal Telaah dan Riset Akuntansi Vol 2, No 1 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

 The purpose of this research is to be able to test and analyze the effects of budget participation,clarity of budget goals, and evaluation of budget performance regional government officials in Banda Aceh city. Population in this research is that local government officials which amounted to 35 institutions 1 Secretariat area, 12 offices, 16 Service, Hospital 1, and 5 Agency. While the sample in this study consisted of, Chief Secretary / Department / Agency / Hospital / and the Office, the Head of Planning, and Ka.TU participated in thepreparation of theBudget.The collection of data and information needed in the study conducted by research field (field research). The primary data obtained  directly from research subjects in the form of perceptions by responden of the quetsionneir circulated in the form of a quitsionnaire  to 93 respondents.The study found that budget participation, clarity of budget goals, and evaluation of budgets simultaneously either partially or significantly affect the performance of local government officials in Banda Aceh city government. This shows that that in the formulation, implementation, and budget accountability has to follow the established rules of the staff and community participation in both formulating, implementation, and budget accountability has to follow the established rules of the staff and community participation in both formulating, implementing, and budget accountability. Qualitative research paper supports the findings of quantitative analysis.To strengthen subsequent research needs to be testing again to see the consistency of previous studies. In order for the next studies need to be more representative or the addition of the addition or substitution of variables for supporting the research findings better or more extensive. Keyword: Budget Participation, Goal Clarity Budget, Budget and Performance Evaluation
ACTIVITY BASED COSTING (ABC) SEBAGAI PENDEKATAN BARU UNTUK MENGHITUNG ANALISIS STANDAR BELANJA (ASB) DALAM PENYUSUNAN ANGGARAN PENDAPATAN BELANJA DAERAH (APBD) Sri Fadilah
Jurnal Telaah dan Riset Akuntansi Vol 2, No 1 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The system covers all areas of financial accounting activities related to the budget. Therefore, all transactions in the local government should be an adequate bookkeeping system as a supporter of regional financial accountability, until the published financial statements. Standard analysis of expenditures / costs originated from the direction of public policy and government budgets are then developed in the strategy and priority development programs and activities that have defined the local government. Furthermore, Standard Analysis Expenditure (ASB) is a standard or guideline that is used to analyze the reasonableness of the workload or cost of any program or activity conducted in a budget year. Assessment of the ASB budget includes two things: fairness, reasonableness of workload and cost. One approach that can be used to assess the reasonableness of the standard expenditure analysis is Activity Based Costing (ABC). Activity Based Costing (ABC) is the pricing of goods or the cost of the activity based budget. This means that a trigger activity costs (cost drivers) in the approach to Activity Based Costing (ABC's). Approach Activity Based Costing (ABC) is a technique for quantitatively measuring costs and performance of an activity (the cost and performance of activities) and the allocation of resources and costs, whether by operation and by administrative personnel. It is expected that using Activity Based Costing (ABC) in determining the standard analysis of expenditure will be prepared budget revenues and government spending (budget) in an efficient and effective.  Keywords: Standard Analysis Expenditure (ASB), Activity Based Costing  (ABC) and Local Expenditures Budget (Budget)
PENGARUH MASA KERJA, JABATAN, DAN JENJANG PENDIDIKAN TERHADAP TINGKAT PEMAHAMAN APARATUR PEMERINTAH TENTANG PRIPSIP–PRINSIP GOOD GOVERNANCE DI PEMERINTAH KOTA BANDA ACEH Muhammad Arfan; Edi Faisal
Jurnal Telaah dan Riset Akuntansi Vol 2, No 1 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

 The objective of this research is to examine and analyze the influence of servicing period, position, and education level toward the level of understanding of government officials about the principles of good government governance in the Government of Banda Aceh City. The research type used in this research is verificative research or hypothesis testing research.Respondents in this study amounted to 82 respondents as the sample of the total population of 459 respondents, namely Banda Aceh City government officials who served as Eselon II and Eselon IV of the government services and boards in the Government of Banda Aceh City. Data used in this study are primary data obtained by conducting field research by distributing questionnaires to the respondents directly. All questionnaires can be returned by respondents.Based on the descriptive analysis of the government officials, score of the level of understanding of government officials about the principles of good government governance is obtained by 79.76%. Based on the acquisition of this score can be said that the level of understanding of government officials about the principles of good government governance in the Government of Banda Aceh City is high. The independent variables in this study are presented in the form of dummy variables. Based on the results of hypothesis testing, it is showed that the servicing period and education level have influence toward the level of understanding of government officials about the principles of good governance in the Government of Banda Aceh City, while the position does not have influence toward the level of understanding of government officials about the principles of good governance in the Government of Banda Aceh City.
KUALITAS SISTEM INFORMASI DAN KEPUASAN PENGGUNA SISTEM INFORMASI PERGURUAN TINGGI UNIVERSITAS SYIAH KUALA Mirna Indriani; Reza Adryan
Jurnal Telaah dan Riset Akuntansi Vol 2, No 1 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this research was to examine the effect of Information system quality; reliability, ease of use, flexibility, functionality, to user satisfaction. Responsees were collected from 392 user in three groups;  lectures, operator system information and students of economics faculty  universitas Syiah Kuala. The research hypotheeses were analyzed using multiple regresion.The result show reliability,  flexibility, and functionality  have strong influence   on user satisfaction. While variable  ease of use  doesn’t influence  on    user satisfaction. Keywords: information system; quality, reliability, ease of use, flexibility, functionality, and user satisfaction.

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