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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 9, No 2 (2016): Jurnal Telaah " : 7 Documents clear
Pengaruh Akuntabilitas Pengelolaan Keuangan Desa Pasca Pemberlakuan Undang-Undang Desa (Studi Kasus pada Gampong Harapan Kota Lhokseumawe) Mustazir Ramli; Heru Fahlevi
Jurnal Telaah dan Riset Akuntansi Vol 9, No 2 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aims to describe how the mechanisms and forms of accountability in financial management of the village. The study will also describe how the village government capacity in financial management responsibilities of the village with a case study in Gampong Harapan Kota Lhokseumawe. The research design is a case study with primary and secondary data sources. Primary data was collected through interviews and observations, while secondary data obtained by collecting documentation. Analysis of data using interactive data analysis methods, and to assure the validity of the data obtained, the researchers used a data source triangulation techniques and triangulation methods. The results showed that the financial management accountability mechanisms village in the Village of Hope has been realized well. Form of accountability at Gampong Harapan, namely accountability vertical and horizontal accountability. The capacity of the village government hopes very much supported by the existence of the village officials who understand the science of administration and accounting.KEYWORDS : Village Financial Management, Accountability, Capacity village government.
Analisis Akuntabilitas Keuangan pada Kantor Kementerian Agama Dalam Wilayah Provinsi Aceh Zulfahmi Zulfahmi; Hasan Basri; Darwanis Darwanis
Jurnal Telaah dan Riset Akuntansi Vol 9, No 2 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The efforts to improve the financial accountability in governmental sector is very important to be taken in order to fulfil society demand. Having a reliable accountability will improve the trust of society as well as other stakeholders toward those who are responsible for it. As a form of government’s accountability in managing the state’s finances, it is very important to the entities of governmental sector to provide financial statements. The purpose of this research is to analyse the accountability in the ministries of religion in Aceh province. This study used descriptive analysis method. The population of this study included all offices working under the Ministry of Religion in the province of Aceh which involved 24 offices. The results of the study indicated that by implementing good and adequate financial accountability components, which accountability for probity and legality, process accountability, performance accountability, programme accountability, and policy accountability, will improve the financial accountability in the ministries of religion in Aceh.KEYWORDS : financial accountability, financial statement, the Ministry of Religion.
Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Intern Terhadap Keandalan Laporan Keuangan di Lingkungan SKPD Kota Sabang Faizin Wahyudi; Hasan Basri
Jurnal Telaah dan Riset Akuntansi Vol 9, No 2 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The aim of this study was to examine the effects of capacity of human resource, the use of information technology and internal control system toward the reliability of financial reporting in the SKPD of Kota Sabang. This study was a census study, where the study used all elements of the population into research data. The population used in this study was all the accounting entity in the government of Kota Sabang which amount to 34 regional work units. The respondents in this study were the Head of SKPD which amount to 34 people. The results showed that the capacity of human resource, the use of information technology and internal control systems collectively have effects on the reliability of financial reporting in the SKPD of Kota Sabang.KEYWORDS : Human Resources, Use of Information Technology, Internal Control System and Reliability of Financial reporting
Pengaruh Arus Kas Bebas, Kepemilikan Institusional, Kebijakan Dividen, dan Ukuran Perusahaan terhadap Kebijakan Utang (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2010) Kartika Salvia
Jurnal Telaah dan Riset Akuntansi Vol 9, No 2 (2016): 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 free cash flows, institutional ownership, dividend policy, and firms size, both simultaneously and partially, toward debt policy. The research is conducted at a manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2008-2010. The research type used in this research is verificative research or hypothesis testing research. The research method used in this research is census by using unbalanced panel data. Target population in this study is a manufacturing company that has complete data for all variables studied. There are 101 firm observations fulfilling the population criteria during the three years of observation. The data collection techniques using secondary data from financial statements have been audited and published www.idx.co.id. Hypothesis testing is done by multiplier linear regression method. The results of this research show that (1) free cash flow, institutional ownership, dividend policy, and firm size simultaneously have influence toward debt policy, (2) free cash flow has negatively influence toward debt policy, (3)institutional ownership has a positive influence toward debt policy, (4) dividend policy has negative influence toward debt policy, and (5) firm size has no influence toward debt policy.KEYWORDS : Free Cash Flow, Institutional Ownership, Dividend Policy, Firm Size, Debt Policy.
Pengaruh Sistem Pengendalian Intern Dan Komitmen Organisasi Terhadap Kecurangan (Fraud) Pada Kegiatan Pelaksanaan Program Nasional Pemberdayaan Masyarakat Mandiri Perdesaan (PNPM MPd) di Provinsi Aceh Ismuadi Ismuadi; Mulia Saputra
Jurnal Telaah dan Riset Akuntansi Vol 9, No 2 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian intern dan komitmen organisasi terhadap kecurangan (fraud) pada kegiatan pelaksanaan program nasional pemberdayaan masyarakat mandiri perdesaan (pnpm mpd) di Provinsi Aceh. Penelitian menggunakan metode sensus karena seluruh populasi dijadikan objek penelitian. Populasi dalam penelitian ini adalah Fasilitator di 18 Kabupaten pada Program Nasional Pemberdayaan Masyarakat Perdesaan (PNPM MPd) Provinsi Aceh. Responden untuk setiap Kabupaten adalah Fasilitator Kabupaten, Fasilitator Teknik dan Fasilitator Keuangan. Metode pengumpulan data melalui pembagian kuesioner kepada responden menggunakan analisis regresi linier berganda melalui SPSS. Hasil penelitian menunjukkan bahwa Pengendalian Internal dan Komitmen Organisasi baik secara simultan maupun secara parsial berpengaruh terhadap Kecurangan (Fraud) pada Program Nasional Pemberdayaan Masyarakat Perdesaan (PNPM MPd) di Provinsi Aceh.KEYWORDS : Kecurangan (fraud), sistem pengendalian intern, komitmen organisasi
Tingkat Pengungkapan Keberlanjutan (Sustainability Disclosure): Analisis Perbandingan Perusahaan Keuangan dan Perusahaan Non Keuangan Di Indonesia Herawati Herawati; Yossi Yossi
Jurnal Telaah dan Riset Akuntansi Vol 9, No 2 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of the study is to examine and compare sustainability disclosure level of financial companies and non-financial companies in Indonesia. Population of this study is the financial companies listed on the Indonesian Stock Exchange (IDX) and non-financial companies listed on the Jakarta Islamic Index (JII) in period 2014-2015. By using purposive sampling method, it is obtained 17 financial companies and 27 non-financialcompanies. The sustainability disclosure measured by using Global Reporting Initiative (GRI) G4 index. Data analysis technique is using independent sample t-test. Results of the study show that sustainability disclosure level between financial companies and non- financial companiesin 2014 and 2015 is different.  In 2014, sustainabilitydisclosure level between financial companies and non-financial companies is different, while in 2015, there is nodifferences of sustainability disclosure level between financial companies and non- financial companies in Indonesia.KEYWORDS : Global Reporting Initiative G4, Sustainability Disclosure, Finance Company, Non finance company.
Pengaruh Kompetensi Sumber Daya Manusia, Pemberian Tunjangan Prestasi Kerja, Tekanan Kerja, dan Penerapan Sistem Pengendalian Internal Pemerintah Terhadap Kinerja Satuan Kerja Pemerintah Daerah (Studi Pada Kabupaten Pidie, Kabupaten Pidie Jaya, dan Kabupaten Aceh Utara) Muhammad Arfan; Marhamah Marhamah
Jurnal Telaah dan Riset Akuntansi Vol 9, No 2 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research was conducted at the Local Government Unit Districts of Pidie, Pidie Jaya, and Aceh Utara remember not optimal financial performance SKPD in the third district government which impact on the predicate opinions given by the CPC and ease of access in the data collection study included primary data and secondary. The purpose of this study was to see the influence of the quality of human resources, benefits administration job performance, work pressure, and the application of the system of internal control over the performance of SKPD. Samples numbered 62 on education in the district of Pidie, Pidie Jaya, and Aceh Utara totaling 62 respondents. The result of this research was there influence the quality of human resources, benefits administration job performance, work pressure, and the application of the system of internal control over the performance of SKPD either partially or simultaneously.KEYWORDS : the performance of local government unit (SKPD), competence of human resources, benefits administration job performance, work pressure, and the application of the system of internal control.

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