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INDONESIA
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)
Published by Universitas Riau
ISSN : 23374314     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi berisikan artikel tentang hasil penelitian dan gagasan konseptual, kajian danaplikasi teori, tinjauan kepustakaan, resensi buku baru dalam bidang akuntansi dan keuangan
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue " Vol 5, No 2 (2017)" : 8 Documents clear
FAKTOR FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL (Studi Pada SKPD Pemerintah Kabupaten Bengkalis) Safitri, Devi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The enactment of government regulation number 71 year 2010 about govermentaccounting standards based accrual and also enactment permendagri 64 2013about the application of government accounting standards based accrual on regionalgovernment bring big changes in financial reporting system in Indonesia, namelychange from the base cash toward accrual become the bases full in accrualrecognition goverment financial transactions. This research aims to analyse theinfluence of variable quality of human researces, information system, thecommitment of the organization, and communication to the application of accrualbased government accounting standards. This research conducted in Bengkalisdistrict using data primer namely data from questionnaires filled by respondents.Object used in this research is a work unit (SKPDs) particulary office, the agencyand the departement under the district government Bengkalis. The analytical toolused is multiple linear regression. The result of the research indicated that thevariabel quality of human researces, information system, the commitment of theorganization, and communication of its effect on applying the governmentaccounting standards based accrual.
ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI EFEKTIVITAS AUDIT INTERNAL : PERAN PENTING DUKUNGAN MANAJEMEN Arles, Leardo; Anugrah, Rita
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
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The purpose of this study to analyze factors affecting the Internal Auditeffectiveness. Specifically, this study examines the effects of competence andIndependence Internal Audit departement with management support as moderatevariabel. To test the hypotheses, a Partial Least Square analysis is applied toquestionnaire survey data from 80 respondents consist of Managers, InternalAuditors and Accountants in Bank Pembangunan Daerah (BPD) in Sumatera,Indonesia. As hypothesized, the result revealed the existence of a positive influenceof independence and management support on Internal Audit Effectiveness, butcompetence of Internal Audit not effect the likehood of Internal audit effectiveness.In addition, this research finding management support lower effect independence toInternal Audit effectiveness, but does not effect competence to Internal Auditeffectiveness.
PENGARUH PENGUMUMAN PEMBAGIAN DIVIDEN TERHADAP HARGA SAHAM SEBELUM DAN SESUDAH EX DIVIDEND DATE PADA KELOMPOK INDUSTRI MANUFAKTUR DAN JASA YANG TERDAFTAR DI BEI
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
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Based on the theory Efficiency Market Hypothesis, stock prices will react to theinformation which the reaction took place in the days around the date exdividendwhich is the date when the right to dividend for the year is released from its stake Byusing different test research proposes, see sajauh where the effect of theannouncement of dividend distribution to the stock price before and after the exdividenddate, especially for groups of manufacturing industry and service industry.Based on the background, theoretical basis, data analysis and hypothesis testingresults, it can be concluded in which the differences are stock prices before andafter the ex-dividend date on manufacturing companies. There are differences instock prices before and after the ex-dividend date on the group service companyspecialized corporate banking services, which means the average stock price beforethe ex-dividend date is greater than the average stock price after the ex-dividenddate, so it can be said to be the mean average stock price decline in the ex-dividenddate. Based on these results the first and second hypothesis in this study received.
APLIKASI SISTEM INFORMASI AKUNTANSI JASA PENYEWAAN KAPAL BERBASIS WEB PADA PT SEKUMBANG PERMATA ENGINEERING Rosiska, Evan; Nopiana, Puspita Rama
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
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Abstract

PT Sekumbang Permata Engineering is a boat rental companies, where the numberof boats that are rented by 4 units ferry for passenger transport. The vessels areleased by the company is owned by the company and in collaboration with severalparties outside the company. Boat rental process currently takes a long timebecause their price negotiation, contracting and leasing invoice. Contracts that havebeen approved are sent via email or other delivery service to be signed by theconsumer. The method used in designing applications Accounting InformationSystems (SIA) vessel charter services, web-based approach with a waterfall SDLCand MySq web programming language. Conclusion the results of the study are (1)the application system is expected to assist the company in finding rentalinformation, anywhere and anytime. (2) to provide a solution of the notificationscharter vessel that will mature and improve archival data storage.
ANALISIS FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA TERHADAP PEMILIHAN KARIR AKUNTAN/ NON AKUNTAN Yusran, Rio Rahmat
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
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Abstract

Promising a great career and a dream of every student. Judging from the economicdevelopment impact on the number of firms in Indonesia in line with the highdemands of the working world. Many of the companies that give effect to the studentas a job-seeker in terms of career choice. Determining career working world isinfluenced by several factors. This study analyzes the factors that influence studentsin career selection accountants and non-accountants. There are also several factorsin this study was measured by financial rewards, training and professionalrecognition as determining career choice of accountants and non-accountants.Samples and objects that are used are the students / i who work or who haveworked in the area of Batam. The results of this study indicate that factors affectingthe students as measured by financial rewards, professional training andprofessional recognition partially with significant value less than 0.05. This showsthat the factor of financial rewards, professional training and professional recognitionhas an influence on career choice accountant / non accountants. Whilesimultaneously financial rewards, professional training and professional recognitionaffect the career accountant / non-accountants with significant value less than 0.05.
PENGARUH CORPORATE SOCIAL RESPONSIBILITYTERHADAP KINERJA KEUANGAN, DENGAN LEVERAGE DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (STUDI PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA PADA PERIODE 2012 s.d 2013) Rizal, Yenny; Agusti, Restu
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
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This research intends toexamine the influence of Corporate Social Responsibility onfinancial performance with leverage as control variables and examine the influenceof Corporate Social Responsibility to the financial performance of the company sizeas a control variable.The object of this research ismining company listed on theStock Exchange from 2012 to 2013.This research was conducted for 23companies.Analyctical model which used for this research to Multiple LinearRegression Analysis.Based on research concluded thatthe Corporate SocialResponsibility affect the earning per share. It can be proven by the secondhypothesis. And then, Corporate Social Responsibility affect the return on equity bycompany size as a control variable. This can be evidenced by the fifth hypothesis.
PENGARUH MODERASI BUDAYA ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP HUBUNGAN PENERAPAN SISTEM AKUNTANSI PEMERINTAH, PARTISIPASI PENYUSUNAN ANGGARAN DAN KINERJA APARAT PEMERINTAH DAERAH (Studi Empiris Pada SKPD Pemerintah Provinsi Riau) Raharjo, Niko Dwi; Taufik, Taufeni; Ratnawati, Vince
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
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This study was aimed at finding out the effect of Implementation governmentaccounting system on performance of government apparatus. the effect ofparticipation in budget preparation on performance of government apparatus, theeffect of organizational culture to correlation Implementation government accountingsystem with performance of government apparatus, the effect of organizationalcommitment to correlation implementation government accounting system withperformance of government apparatus, the effect of organizational culture tocorrelation participation in budget preparation with performance of governmentapparatus, the effect of organizational commitment to correlation participation inbudget preparation with performance of government apparatus on ProvincialGovernment of Riau. This study belongs to quantitative research. The sample wasdetermined by purposive sampling technique. Collecting data using primary datacollection, this study uses questioner for 120 respondents. The data analysis wasdone by using multiple regression and Moderate Regression Analysis (MRA) withthe help of SPSS software. The result of this study showed: (1) Implementationgovernment accounting system had a positive and significant effect on performanceof government apparatus; (2) participation in budget preparation had a positive andsignificant effect on performance of government apparatus; (3) organizational culturevariable as mediating the effect of Implementation government accounting systemon performance of government apparatus, (4) organizational commitment variableas mediating the effect of implementation government accounting system onperformance of government apparatus; (5) organizational culture variable asmediating the effect of participation in budget preparation on performance ofgovernment apparatus, (6) organizational commitment variable as mediating theeffect participation in budget preparation on performance of government apparatuson Provincial Government of Riau.
PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL PEMERINTAH KABUPATEN ACEH UTARA Muzahid, Mukhlisul
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
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Abstract

This study aims to test empirically the effects of participatory budgeting, budget goalclarity either simultaneously or partially on the managerial performance of localgovernment in North Aceh District. The analysis tool is multiple regression analysistechnique to measure how much the effect of participatory budgeting, budget goalclarity simultaneously and partially on managerial performance in North AcehDistrict. Respondents are 32 respondents, because it is believed that they have awide access in processing of budget. The source of the data are primary datathrough questionnaires and interviews. The results of this study have showed thatparticipatory budgeting and budget goal clarity effect on managerial performancesimultaneous, and participatory budgeting and budget goal clarity positive effect onmanagerial performance of the district government partially. The results haveexpected to be a reference and consideration for local governments, especially thedistrict that participatory budgeting and budget goal clarity can be applied in thebudgeting process.

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