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Kab. aceh besar,
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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 2 (2009): Jurnal Telaah " : 7 Documents clear
KINERJA KEUANGAN LEMBAGA KEUANGAN MIKRO SEBELUM DAN SETELAH PELATIHAN MANAJER KE JAWA TENGAH (STUDI PADA LEMBAGA KEUANGAN MIKRO DI BANDA ACEH) Usman Bakar
Jurnal Telaah dan Riset Akuntansi Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The objectives of this research are to analyze: the financial performance diffirence between manager after training and manager efore training. This research was done at the Micro Finanace Institution  in Aceh by using explanatory survey method. Sample unit are 29 Micro Finanace Institution. The analysis methods that is used are the difference test for unpaired two samples for means. The difference test is used to analyze the financial performance deffirence manager after training and manager before training. The hypothesis testing result shows that the financial performance of Micro Finanace Institution that manager after training is higher the financial performance of Micro Finanace Institution that manager before training at Aceh.             Key words: Training Manager and financial performance
PENGARUH PROFIT MARGIN, INVESTMENT TURNOVER, EQUITY MULTIPLIER TERHADAP RETURN ON EQUITY Animah Animah; Elin Erlina Sasanti; Nina Karina
Jurnal Telaah dan Riset Akuntansi Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The title of this research is The Influence of Profit Margin, Investment Turnover, Equity Multiplier toward the Return on Equity of Bank Pembangunan Daerah (BPD) in all over of Indonesia from the year of 2002 to 2006. The objectives of this research are 1) Is there any significant influence among profit margin, investment turnover, and equity multiplier simultaneously toward the return on equity at BPD all over Indonesia in the range of year of 2002-2006. 2) Is there any significant influence among profit margin, investment turnover, and equity multiplier partially toward the return on equity at BPD all over Indonesia in the range of year of 2002 to 2006.The sampling technique used in this research was purposive sampling with judgment and the sampling obtained by using this technique were 16 BPDs. The data analysis method used in this research was the multiple linear regressions.The analysis results showed that there were significant influence simultaneously (89,6%) and partially (less than 0.05%) for all the variables toward the return on equity.Keyword :  Profit  Margin, Investment  Turnover, Equity Multiplier  and Return on Equity
LOCUS OF CONTROL, TIME BUDGET PRESSURE DAN PENYIMPANGAN PERILAKU DALAM AUDIT Nadirsyah Nadirsyah; Intan Maulida Zuhra
Jurnal Telaah dan Riset Akuntansi Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research has purpose to show influence locus of control and timebudgetpressure to disfunctional audit behavior. This research is a census research which committed  at BPKP Province of Aceh. Population in this research amount 85 auditors. Data using in this research is primary data which obtained through questionare. Data analysis in this research is committed by using multiple linear regression method.The result of this research indicates that partially locus of control has an influence to disfunctional audit behavior. As locus of control, Time budget pressure also has an influence to disfunctional audit behavior. Silmultaneously, it indicates that locus of control and time budget pressure have also an influence to disfunctional audit behavior.                     Keyword: locus of control, time budget pressure and disfunctional audit behavior
PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 45 PADA BAITUL MAL PROVINSI NANGGROE ACEH DARUSSALAM Ridwan Ibrahim; Tri Handayani
Jurnal Telaah dan Riset Akuntansi Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aimed to answer the question whether the financial statements of the Baitul Mal Aceh have been prepared in accordance with the provinsions of SFAS No.45. Location of the study was conducted at the Baitul Mal Province of Nanggroe Aceh Darussalam. Classified research data in the form of secondary data. This research using qualitative methods to analyze the data, that is by comparing the result with existing theories.The results showed that in general the Baitul Mal has adaopted SFAS No.45. The financial statements at the Baitul Mal has adopted SFAS No. 45 which consists of the consolidated financial position, statement of activities, cash flow statement and notes to financial statements. Consolidated financial position at the Baitul Mal NAD is only made for internal party treasurer in particular, this report has not been published because there is no agreement-making. Report on the activities of the Baitul Mal called the report the calculation and distribution of zakat which describes about the sources of revenue and spending zakat. Presentation of the preparation of their respective financial statements at the Baitul Mal has not yet been fully follow SFAS No. 45, there is material that has not been presented in each report.    Key word : Baitul Mal, Financial Statements
KEBERHASILAN KEGIATAN CORPORATE SOCIAL RESPOSIBILITY MELALUI PENGUNGKAPAN DAN AUDIT CORPORATE SOCIAL RESPOSIBILITY Sri Fadilah
Jurnal Telaah dan Riset Akuntansi Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

CSR is perceived as an activity undertaken by the company's donations (corporate philanthropy), while widely CSR is essentially a mechanism for integrating social issues and environmental issues into company operations and then communicate with stakeholders (stakeholders). In that sense, CSR is regarded as a new strategic framework to enhance competitiveness and achieve sustainable business. CSR Audit gives an overview of the audit framework for CSR programs. Aspects in the tables were developed based on the definition of CSR that have been formulated, as a: Concerns that companies set aside some of the profits (profit) for the benefit of human development (people) and environmental (planet) in a sustainable manner based on the procedure (procedure) an appropriate and professional. For this reason, in order to improve its CSR activities in accordance with the spirit of the meaning of an effort to fulfill its corporate social responsibility, the disclosure and auditing of CSR activities are very important. For this reason this paper with all its drawbacks tried to explain how the disclosure of CSR in which the related audit report also describes CSR CSR in order to improve the effectiveness of CSR activities.         Keywords: Corporate Social Responsibility, CSR Disclosure and Audit
ANALISIS KETEPATAN WAKTU PENYAMPAIAN LAPORANKEUANGANKEPADAPUBLIK: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Fauziah Aida Fitri; Nazira Nazira
Jurnal Telaah dan Riset Akuntansi Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Demands for compliance with timely submission of financial reports to the public in Indonesia has been stipulated in the Law N0.8 Year 1995 concerning Capital Market and Bapepam Decision No.80/PM/1996 on financial reporting obligations periodiccally. Process in achieving timely financial statement presentation to the public becomes increasingly difficult because of the increasing growth of existing public companies in Indonesia.This study aims to examine empirically the effect of firm size, liquidity, company age, and reporting of exceptional items and / or contingent on timely submission of financial reports on companies listed on Indoneia Stock Exchange (BEI). The selection of samples to be used in this study was purposive sampling. Samples are manufacturing companies listed on the Stock Exchange with the following criteria: a) the company issued financial statements as of December 31 for the years 2004 to 2007; b) the company whose shares are actively traded in IDX. The data used is a form of secondary data obtained from annual reports and the Capital Market Reference Center. Then the data were analyzed using multiple regression.The research proves that company size has a significant impact on the   timeliness of financial reporting. While life companies, liquidity, and extraordinary items and / or contingencies do not have a significant impact on the timeliness of financial     reporting. Keywords: Timeliness, Financial Statements, Age, Size, Liquidity, xtraordinary items, Contingencies.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEHNOLOGI INFORMASI DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH Darwanis Darwanis; Desi Dwi Mahyani
Jurnal Telaah dan Riset Akuntansi Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This purpose of this research was to examine the effect of human resource capacity, utilization of information technology and accounting internal control toward  financial reporting of local governments. The population in this study are all SKPA (Aceh Devices Unit) in Nanggroe Aceh Darussalam which amounts to 37 agencies. The data used are primary data, which derives directly from research subjects in the form of the perception of respondents with a list of how to distribute the statement in the form of questionnaires to 111 respondents.The results show that simultaneously, the capacity of human resources, utilization of information technology and accounting internal controls affect the reliability of financial reporting of local government. Partially, each independent variable influence the reliability of financial reporting of local government. Keyword: human resources, information technology, internal controls, reliability of financial reporting. 

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