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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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ANALISIS PENGARUH CAPITAL ADEQUACY RATIO, OPERATIONAL EFFICIENCY, NON PERFORMING LOAN, DAN LOAN TO DEPOSIT RATIO TERHADAP RETURN ON ASSET PADA BANK BUMN DI INDONESIA Ronny Chandra
Jurnal Telaah dan Riset Akuntansi Vol 6, No 1 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research aimed to analyse the influence of Capital Adequacy Ratio (CAR), Operational Efficiency (BOPO), Non Performing Loan (NPL), and Loan to Deposit Ratio (LDR) on Return On Asset (ROA) of State-Owned Enterprise Banks in Indonesia. The data was obtained from the Published Financial Report publised by Indonesian Bank in the period of 2008-2012 with 80 datas as the total of population in this research. Analysis technique used was a double regression with the smallest square equation and the hypothesis test used F-statistic to test the truth of collective influence and also t-statistic which was used to test the partial coefficient of regression with the significance level of 5%.Keywords : CAR, NPL, BOPO, LDR and ROA.
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
Pengaruh Umpan Balik Anggaran dan Evaluasi Anggaran Terhadap Kinerja SKPA Pemerintah Provinsi Aceh Jumiati Jumiati; Islahuddin Islahuddin
Jurnal Telaah dan Riset Akuntansi Vol 10, No 2 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aimed to examine the effect of budget feedback and budget evaluation both simultaneously and partially on the SKPA performance of the Aceh Provincial Government. The unit of analysis of this researchwere all institutions that exist in the Government of Aceh as much as 40 SKPA, while the research unit were the Head of Division and Head of sub-section, because all members of the population made respondents, then this study used the census method. Sources of data in this study used primary data, where the results of questionnaires obtained from respondents research. While the technique of collecting research data was done by documentation technique of collecting research questionnaires. The analysis method used was Multiple Linear Regression Analysis. The results showed that budgetary feedback and budget evaluation both simultaneously and partially affect the performance SKPA Provincial Government of Aceh.KEYWORDS : budget feedback, budget evaluation, performance
ANALISIS TINGKAT KECUKUPAN MODAL DAN LOAN TO DEPOSIT RATIO TERHADAP PROFITABILITAS Hiras Pasaribu; Rosa Luxita Sari
Jurnal Telaah dan Riset Akuntansi Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this study was to determine the magnitude of the effect level of Capital Adequacy (Capital Adequacy Ratio - CAR) and liquidity (Loan to Deposit Ratio - LDR) simultaneously and partially on bank profitability. Banks that are the object of research is the banks that are ranked according to ICMD 2009. The data used is the ratio of CAR, LDR, and profitability (ROA) in 2004 to 2008. Data were analyzed with multiple regression. Research shows simultaneously and partial capital adequacy ratio (CAR) and the level of Loan to Deposit Ratio (LDR) have a significant effect on profitability (ROA). Keywords: CAR, LDR, and profitability (ROA
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
Pengaruh Pemahaman Standar Akuntansi Pemerintahan Berbasis Akrual, Pemanfaatan Teknologi Informasi dan Komitmen Organisasi Terhadap Efektivitas Penyusunan Laporan Keuangan dengan Gaya Kepemimpinan Sebagai Pemoderasi pada Badan Peradilan Se-Aceh Muthmainnah Muthmainnah; Hasan Basri
Jurnal Telaah dan Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aimed to examine the effect of understanding of accrual-based government accounting standards, utilization of information technology, organizational commitment, leadership style towards the effectiveness of financial statements preparation either simultaniously or partially. The population in this experiment was the entire unitworks on Courts in Aceh Provincewith total population of 43 units. Primary data used in this studywas a questionnaire distributed directly to 86 respondents. The analytical method used in this study was the interaction regression analysis. The results of this study demonstrated an understanding of accrual-based government accounting standards, utilization of information technology, organizational commitment, leadership styles simultaniously and partially affecteds the effectiveness of the preparation of financial statements, while moderation not all strengthening the effectiveness of the preparation of the financial statements.KEYWORDS : Understanding of accrual-based government accounting standards, Utilization of information technology, Organizational commitment, Leadership style, the effectiveness of the preparation of the financial statements.
PENGARUH FAKTOR BUDAYA, MOTIVASI, REGULASI, DAN PEMAHAMAN TENTANG ZAKAT TERHADAP KEPUTUSAN MUZAKKI UNTUK MEMBAYAR ZAKAT MAAL (Studi Para Muzakki di Kota Sabang) Rina Rizkia; Muhammad Arfan; M. Shabri
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 study is aimed to examine the factors that influence the decision Muzakki to pay zakat maal. Factors affecting the cultural, motivation, regulation, and understanding of the zakah. Respondents were sampled in this study is the Muzakki who live in the city of Sabang. Total Respondents many as 150 people. The sample selection is done by using Slovin formula with convenience sampling method. Methods of data analysis are binary logit logistic regression. The results of this study showed that simultaneous culture, motivation, regulation, and an understanding of the zakah affect the decision Muzakki  to pay his zakah Maal. Partially, as whole independent variable, namely culture, motivation, regulation, and an understanding of zakah positive and significant effect on the decision for Muzakki to pay zakah maal. Keywords: culture, motivation, regulations, understanding of the zakah, and the decision Muzakki to pay zakah maal.
PENGARUH KEPUASAN KERJA, PROFESIONALISME, DAN PENERAPAN TEKNOLOGI INFORMASI TERHADAP KINERJA AUDITOR (Studi pada Kantor BPK RI Perwakilan Provinsi Aceh) Ibnu Gautama S; Muhammad Arfan
Jurnal Telaah dan Riset Akuntansi Vol 3, No 2 (2010): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study is done at BPK RI branch office in Aceh Province which aim to know the influence of job satisfaction, professionalism, and information technology application toward auditor performance either simultaneously or partially.This research uses sample method. Respondents of this research are auditors at BPK RI branch office in Aceh Province. This research uses 52 auditors as samples of population 94 auditors by using  stratified random sampling. The data used are primary data by using questionnaires to the respondents directly. Ddata are analyzed by  using multiple linear regression.Results of this research indicate that by simultaneously job satisfaction, professionalism, and information technology application influence significanly toward auditor performance. Partially. job satisfaction, professionalism, and information technology application also influence significanly toward auditor performance.  Keyword:   job satisfaction, professionalism, information technology application and auditor performance.
Pengaruh Tingkat Efisiensi Operasional terhadap Risiko Bisnis dan Dampaknya terhadap Kinerja Keuangan pada Perbankan yang Terdaftar pada Bursa Efek Indonesia Periode 2011-2014 Nova Susanti
Jurnal Telaah dan Riset Akuntansi Vol 8, No 2 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aims to examine the influence of operational efficiency on business risk. and to know the influence of operational efficiency and business risk on the financial performance simultaneously and partially on the Indonesian Banks listed on Stock Exchange Period 2011-2014. The study was conducted on the Indonesia Stock Exchange Period 2011-2014. Multiple linear regression was employed to analyze the data. The data analysis begins with a variable descriptive statistics, testing together and partial test and path analysis. The results also indicates BOPO and NIM can be used to predict the ROA. BOPO significance effect toward NIM. BOPO and NIM significance effect toward ROA. BOPO significance effect toward ROA via NIM on the banks listed on the Indonesia Stock Exchange.KEYWORDS :  BOPO, NIM and ROA
PENGARUH DAU, DAK, PAD, DAN PDRB TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA Askam Tuasikal
Jurnal Telaah dan Riset Akuntansi Vol 1, No 2 (2008): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

     The purposes of this research is to know whether general allocation fund (DAU), special allocation fund (DAK) regional own revenue (PAD), and brutto regional domestic product (PDRB) influenced capital expenditure local goverments. The research objects are regencie/municipatily of Indonesia. The used data is secondary data that is from governments recorded in table of general budget calucalation. Linier regression was used to analyzed the data.     The study finds that DAU, DAK, PAD, and PDRB influenced capital expenditure simultaneously. The other founding only PDRB not influenced capital expenditure partially.     Limitation of this research is that the study did nott explore which expenditure sector that is more consume local finance resources. Based on that, the future researcher need to do sector analyze  for studying which expenditure sector that is more consume local finance resources and to increase local revenue. Beside of this, to get the better result, for the researcher that want to study the same theme need to add year of observed, for example 5-10 years. Keywords: General allocation fund, special allocation fund, regional own revenue, brutto regional domestic product, and capital expenditur

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