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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 126 Documents
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PENGARUH AKUNTABILITAS, PENGETAHUAN AUDIT DAN GENDER TERHADAP KUALITAS HASIL KERJA AUDITOR INTERNAL (Studi Empiris Pada Inspektorat Wilayah Provinsi DKI Jakarta) Ainia Salsabila; Hepi Prayudiawan
Jurnal Telaah dan Riset Akuntansi Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research examines the influence of accountability, audit knowledge, and gender to quality of work of internal auditors. The respondents in this study were auditors who worked for The Inspectorate of DKI Jakarta Province. The number of auditor who observed in this study was 68 auditors. They came from some auditors who worked in The Inspectorate of DKI Jakarta Province. The method of determining the sample was purposive sampling method, the data processing methods. That used by researcher were the multiple regression analysis.The result shows that the accountability, audit knowledge and gender simultaneously and significantly to quality of work of internal auditors. Keyword: accountability, audit knowledge, gender, quality of work of 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.
Pengaruh Partisipasi Masyarakat, Transparansi Kebijakan Publik dan Pengetahuan Anggota Dewan terhadap Pengawasan Anggaran Pendapatan Belanja Daerah (Studi Empiris di Kabupaten Bener Meriah) Fajarsyah Putra; Darwanis Darwanis; Mulia Saputra
Jurnal Telaah dan Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this study was to provide empirical evidence about the public participation, transparency of public Policy, and council’s knowledge for the budget on financial oversight. The population in this research were members of the council who work in the DPRK Bener Meriah regency. The study population  were 25 legislators of Bener Meriah from all commission. The research data was obtained from questionnaires. The data analysis method used was multiple linear regression analysis, where  public participation, transparency of public and council’s knowledge of the budget control as independent variable, while distrik revenue budget oversight as dependent variable. The results of this study indicated that the public participation, transparency of public, and knowledge council of the budget had effect on local budget oversight.KEYWORDS :  Participation, Transparency, Knowledge Council of the Budget, Financial Oversight Area.
PENGARUH ARUS KAS BEBAS, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KEBIJAKAN UTANG TERHADAP KEBIJAKAN DIVIDEN PADA EMITEN MANUFAKTUR DI BURSA EFEK INDONESIA Nazariah Nazariah
Jurnal Telaah dan Riset Akuntansi Vol 7, No 1 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research is aimed to examine the effect of free cash flow, managerial ownership, institutional ownership and debt policy toward dividend policy. The research type by using census method.The target population of thisresearch is listed companies fromthe manufacturing sector at the Indonesia Stock Exchange. After being selected, there are 11 companies as target population. Because this research is done for four years, the total observations are 44. This research was analyzed by using multiple linear regression analysis. The simultaneously testing results show that  free cash flow, managerial ownership, institutional ownership, and debt policy affect dividend policy. The partially test results show that only variable of free cash flow has negative effect on dividend policy, while the managerial ownership variables, institutional ownership, and debt policy has positive effect on dividend policy. Keywords : Free cash flow, Managerial ownership, Institutional ownership, Debt policy, Dividend policy.
ANALISIS MANFAAT INSENTIF PAJAK PENGHASILAN DAN PENGARUHNYA PADA KEPATUHAN WAJIB PAJAK Studi tentang Kepuasan Wajib Pajak terhadap insentif pajak pada perusahaan PMA Agribisnis Tahun 2000 s.d 2007 Sutrisno Ali; Bunasor Sanim; Harianto Harianto; Setiadi Djohar
Jurnal Telaah dan Riset Akuntansi Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Tax incentives are demanded by both tax payers and government to facilitate the business climate in the right way.  From the government point of view, tax incentives are government’s sacrifice to promote investments in the certain industry or locations; on the other hand, from taxpayer’s point of view, it is an opportunity to develop their business as more funds are available from less tax liabilities. Government should be careful to give tax incentives since target tax revenue has become larger and larger.  On the other hand, taxpayers are skeptic with the tax incentives whether there are any benefits for their business.      The answer to the skepticism depends on taxpayer’s satisfaction on the tax incentives received.  Based on the result of this research to the agribusiness foreign investor’s samples, the degree of satisfaction from the tax incentives is varied.   It depends on the type of tax incentive, business characteristic of tax payer and the countries of investors. In micro economics theory, satisfaction to a firm’s product usually leads to the loyalty to the product itself and furthermore leads to sales increasing.  In line with the economic theory, tax payer’s satisfaction to a tax incentive will lead to the tax compliance and in a democratic country, the voluntary tax complience is the best foundation to increase tax collectibility..  This research noted that there are correlation between tax satisfaction to a tax incentive and taxpayer’s compliance. Keywords: Tax incentives, investment,  tax satisfaction,  voluntary tax complience 
Pengaruh Corporate Governance terhadap Financial Reporting Quality pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015 Miswar Miswar
Jurnal Telaah dan Riset Akuntansi Vol 8, No 2 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Penelitian ini bertujuan untuk mengetahu pengaruh komite audit, internal audit dan eksternal edit secara bersama-sama terhadap Financial Reporting Quality pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2015. Untuk mengetahui pengaruh komite audit terhadap Financial Reporting Quality pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2015. Untuk mengetahui pengaruh eksternal dan internal audit terhadap Financial Reporting Quality pada Perusahaan Manufaktur yang terdaftar di  Bursa Efek Indonesia tahun 2012-2015. Data bersumber dari Laporan Bursa Efek Indonesia menggunakan model regresi linier berganda.  Hasil penelitian membuktikan bahwa Ada beberapa dampak yang terjadi dalam penerapan tat kelola perusahaan yang baik (good Corporate Gevernance/GCG) terutama bagi perusahaan-perusahaan yang mengelola dana public seperti perusahaan yang terdaftar pada bursa efek maupun perusahaan perbankan. Penerapan GCG akan mendorong terciptakannya iklim usahan yang sehat bagi dunia bisnis. Penerapan GCG juga akan menciptakan persaingan yang sehat di antara pelaku usaha di suatu negara. Indonesia juga mendorong upaya-upaya untuk menerapkan GCG, pembentukan Komite Nasional Kebijakan Governance (KNKG) adalah salah satu upaya yang dilakukan pemerintah.KEYWORDS :  Corporate Governance, Reporting Quality, Perusahaan   Manufaktur
ANALISIS PELAKSANAAN SISTEM INFORMASI PEMASARAN DALAM MENUNJANG PENGEMBANGAN ACARA DI TVRI STASIUN JAWA BARAT DAN BANTEN Sri Fadilah
Jurnal Telaah dan Riset Akuntansi Vol 1, No 2 (2008): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

     TVRI is a broadcasting television company that gives communication services and the outputs are programs whether on air or off air in good quality and excellence. The aims of this research are to get information about the application of marketing information system in PT TVRI of West Java and Banten stations, and to know the application of programs development, and also to get information about marketing information system in supporting programs development in PT TVRI of West Java and Banten stations.     This research used case study method and descriptive method analysis. The technique of data collecting in this research was by observation, questioner, interview, and documentation. From the results, we can conclude that the implementation of marketing information system in TVRI of West Java and Banten stations is adequate and good enough for programs development. Even though it still has weakness. This weakness is expected to become the consideration for TVRI of West Java and Banten stations in  executing the development of marketing information system to support programs development.  Keywords : Marketing Information System, Programs Development
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.
PENUGASAN DALAM DUE DILIGENCE Sayuthi Sayuthi
Jurnal Telaah dan Riset Akuntansi Vol 3, No 1 (2010): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The objective of this study is to know what auditors did in due dilegence task and how auditors implement their responsibilities  in that rule.  This study found that there are the four main activities, 1) preliminary actions, relating with preparation for due diligence, particularly before doing due diligence, 2) fieldwork, discussing activities in company where auditors plan to make audit procedure, 3) reporting, involving activities with summarizing audit results in official report, and finally 4) debriefing, relating with having a meeting with client and auditor team, and then discussing about the audit result from due diligence.The rule and responsibilities of auditor in due diligence task arise because of business needs. Company or auditors’ clients can’t make their decision without recommendation from auditors in due diligence. For example, in merger  or joint venture process, company needs the auditors’ assessment in face uncertainty. Initial Public Offerring (IPO), as evidence for this necessity, the government rules require emiten to do due diligence in order to listing in Indonesian Capital Market (BEI). Keywords: due diligence, debrifing, merger, joint venture, and IPO
Pengaruh Ukuran Legislatif, Kemakmuran Pemerintah Daerah, Ukuran Pemerintah Daerah dan Intergovernmental Revenue terhadap Kinerja Keuangan Pemerintah Daerah (Studi Pada Kabupaten/Kota Di Aceh Tahun 2010 s.d 2014) Marhawai Marhawai
Jurnal Telaah dan Riset Akuntansi Vol 8, No 1 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aimed to examine the effect of the legislative measure, the prosperity of the local government, the size of the local authority and intergovernmental revenue on the financial performance of local governments. This study is hypothesis testing with secondary data sources and being analyzed using path analysis. The population in this study are all districts / cities in Aceh government, amounting to 23 districts / cities with a span of years 2010 until 2014. The results showed that (1) the size of the legislature, the prosperity of the local government, the size of local government and intergovernmental revenue collectively the same effect on the financial performance of local government, (2) partially, the size of the legislature and the size of local government negatively affect the financial performance of local governments, (3) partially prosperity of local governments and intergovernmental revenue positive effect on the financial performance of local governments.KEYWORDS : The size of the legislature, the prosperity of the local government, the size of local government, intergovernmental revenue and financial performance of local governments

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