cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. aceh besar,
Aceh
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 126 Documents
 9   10   11   12   13 
Pengaruh Pendidikan, Pelatihan, Beban Kerja, Pengalaman Kerja, dan Pemahaman Standar Akuntansi Pemerintahan terhadap Kemampuan Penyusunan Laporan Keuangan oleh Pejabat Penatausahaan Keuangan pada Satuan Kerja Perangkat Daerah di Lingkungan Pemerintah kabupaten Aceh Utara Dede Suryani
Jurnal Telaah dan Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (667.122 KB)

Abstract

This study aimed to examine the effect of education, training, workload, work experience and understanding of government accounting standards on the ability to prepare financial statements by Financial Administration Officer (PPK) in the working Unit of the Local Governments of North Aceh Regency either simultneously or partially. The population in this study were 63 respondents including the Financial Administration Officer (PPK) in SKPD in North Aceh regency.. Data used in this study were primary data through questionnaires. Data analysis method used was multiple linear regression analysis. The results showed that education, training, workload, work experience and understanding of government accounting standards influenced the ability to prepare the financial statements by Financial Administration Officer (PPK) either simultaneously or partially  on SKPD in North Aceh regency government environment. Thus, all the results of this study support the hypothesis.KEYWORDS :  Education, Training, Workload, Work Experience, Understanding of Government  Accounting Standards and The Ability of the Financial Statements by The Apparatur.
PENGARUH SISA LEBIH PERHITUNGAN ANGGARAN DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH: ANALISIS PERUBAHAN APBD KABUPATEN/KOTA SE-ACEH Martunis Martunis; Darwanis Darwanis; Syukriy Abdullah
Jurnal Telaah dan Riset Akuntansi Vol 7, No 1 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (47.133 KB)

Abstract

This study aimed to examine the effect of Time over Budget Calculation (SiLPA) and Local Revenue (PAD) on local expenditure in Aceh. The population in this study is LKPD districts/cities in Aceh, amounting to 23 districts/cities consist of 18 counties and 5 cities. While the unit of analysis is the study of purely budgetary data and changing budget allocations data for the period 2009-2012 changes in 23 districts/cities in Aceh. Data analysis techniques in this study using multiple linear regression analysis. This study shows that SiLPA and PAD either jointly or separately affect the local expenditure districts/cities in Aceh. Keywords:Time over Budget Calculation (SiLPA), Local Revenue (PAD), Local Expenditure
PENGARUH MOTIVASI KERJA TERHADAP PELAKSANAAN FUNGSI MANAJEMEN KEUANGAN DALAM PENGELOLAAN PENDAPATAN NEGARA BUKAN PAJAK (PNBP) DAN DAMPAKNYA TERHADAP PELAKSANAAN AKUNTABILITAS KEUANGAN PADA UNIVERSITAS SYIAH KUALA Alfi Syahril Fuadi Jaya
Jurnal Telaah dan Riset Akuntansi Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.773 KB)

Abstract

  This study is done at the Syiah Kuala University which aim to examine the influence of job motivation and the implementation of financial management to the implementation of financial accountability either simultaneously or partially.This research used census method. Respondents of this research are finance organizer at Syiah Kuala University.  The objective of this research is to be able to seek the influence between job motivation, the implementation of financial management and the implementation of financial accountability. This research use 18 populations peoples. The data used are primary data by using questionnaires to the respondents directly. Technics of data analysis used is path analysis. Results of this research indicate that by simultaneously or partially job motivation and the implementation of financial management have influence to the implementation of financial accountability. Job motivation has influence to the implementation of financial management  Keyword: job motivation, the implementation of financial management and the implementation of financial accountability
Kinerja Keuangan Perusahaan Sebelum dan Sesudah Kenaikan Harga Bahan Bakar Minyak (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Suparno Suparno
Jurnal Telaah dan Riset Akuntansi Vol 8, No 2 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (938.438 KB)

Abstract

The purpose of this research is to determine the financial performance of emiten before and after the increasing of fuel price in manufacturing corporation which already listed in BEI. Population of this research is 144 companies delisted in Indonesian Stock Exchange. Sample is generated by using Slovin formula and 59 companies fullfiled criteria as samples in this research.. Liquidity and profitability are dimensions used to analize companies’ financial performance. Using paired sample t-test to analize the financial performance before and after fuel increasing price. The result of the research show that not all of the dimensions is mentioned to analized the companies financial performance. A significant differences shown by activity dimension. Liquidity and profitability dimensions shown no significant differences on financial performance before and after the incremental of fuel prices.KEYWORDS :  financial performance, fuel prices
PERSEPSI AUDITOR TERHADAP PENGHENTIAN PREMATUR (PREMATURE SIGN OFF) ATAS PROSEDUR AUDIT YANG DIKAITKAN DENGAN TIME BUDGET PRESSURE (STUDI PADA AUDITOR PEMERINTAH DI KOTA BANDA ACEH) Nita Erika Ariani; Maya Febrianty Lautania
Jurnal Telaah dan Riset Akuntansi Vol 1, No 2 (2008): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.886 KB)

Abstract

     This study is aimed to knowing the sequence of audit procedure which most often signed off in time pressure condition.  Samples were selected by using random sampling method. From 119 questionnaires that have been distributed, there were 61 questionnaires returned and these were used as the research samples. This study was analyzed by using Friedman test to determinated the priority of discontinued audit procedures.     The result of this research indicates that there are priority sequence of discontinued audit prosedure in time pressure condition by governmental auditor in Banda Aceh. The most audit prosedure which  often to be left  is understanding business’s client. Then the following of sequence audit prosedure are control prosedure on on-line transaction aplication system, Confirmation, Reduced in samples, Internal auditor judgement, Subtantive test, Client internal control judgment, analitical prosedures, using management representative and audit prosedure which seldom to be left is physical examination.     The sugest of next research is to study at difference location and the classification of auditor based on how long time they have been work as auditor, so we can compare the auditor behavior between senior and junior auditor. Keyword : Premature Sign Off, Audit Prosedures, Government Auditor 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.215 KB)

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.

Page 13 of 13 | Total Record : 126

 9   10   11   12   13 

Filter by Year

2008 2017


Reset
Filter By Issues
All Issue Vol 10, No 2 (2017): Jurnal Telaah & Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi Vol 9, No 2 (2016): Jurnal Telaah & Riset Akuntansi Vol 9, No 1 (2016): Jurnal Telaah & Riset Akuntansi Vol 8, No 2 (2015): Jurnal Telaah & Riset Akuntansi Vol 8, No 1 (2015): Jurnal Telaah & Riset Akuntansi Vol 7, No 2 (2014): Jurnal Telaah & Riset Akuntansi Vol 7, No 1 (2014): Jurnal Telaah & Riset Akuntansi Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi Vol 6, No 1 (2013): Jurnal Telaah & Riset Akuntansi Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi Vol 3, No 2 (2010): Jurnal Telaah & Riset Akuntansi Vol 3, No 1 (2010): Jurnal Telaah & Riset Akuntansi Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi Vol 2, No 1 (2009): Jurnal Telaah & Riset Akuntansi Vol 1, No 2 (2008): Jurnal Telaah & Riset Akuntansi Vol 1, No 1 (2008): Jurnal Telaah & Riset Akuntansi More Issue