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Nur Hayati
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INDONESIA
Journal of Auditing, Finance, and Forensic Accounting
Published by Universitas Trunojoyo Madura
ISSN : 23392886     EISSN : 24610607     DOI : http://doi.org/10.21107/jaffa
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have concern to accounting, especially related to auditing, finance and forensic accounting. The JAFFA is published twice a year, both in Bahasa Indonesia and English, i.e. April and October editions.
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Articles 5 Documents
 1 
Search results for , issue "Vol 4, No 1 (2016): April" : 5 Documents clear
PENGARUH KARAKTERISTIK PEMDA DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMDA KABUPATEN DI PULAU SUMBA Samuel Christian Ara; Titiek Herwanti; Endar Pituringsih
JAFFA Vol 4, No 1 (2016): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i1.1878

Abstract

This research is aimed at examining and analyzing the effect of the characteristics of the local government and BPK audit findings on the performance of local governments on the island of Sumba. Local government performance is measured by a score results of Evaluasi Kinerja Penyelenggaraan Pemerintahan Daerah (EKPPD).This research was classified as associative research. The samples used were all local governments on the island of Sumba, Sumba Timur, Sumba Tengah, Sumba Barat and Sumba Barat Daya during the period of 2009-2014. The Analysis employed multiple linear regresion.The research showed that the variable characteristics of the local government who described the wealth level of local government, the level of dependence on central government, capital expenditures and audit findings on the performance of local governments on the island of Sumba.The implications of this research theoretically contribute in the field of public sector accounting, particularly at the local government in governance. Practically provide information and advice to the local government in terms of financial management. In this research provide information policy as a basis for consideration in making policy as an effort to improve the performance of local governments on the island of Sumba.
PENGARUH SISTEM PENGENDALIAN INTERN, BUDAYA ORGANISASIONAL, DAN SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN Iwan Satriawan; Ahmad Rifa'i; Muaidy Yasin
JAFFA Vol 4, No 1 (2016): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i1.1879

Abstract

This study aims to examine the effect of the internal control system, organizational culture, and human resources to the quality of financial reporting. The research variables consist of independent variables, the internal control system (X1), organizational culture (X2), and human resources (X3), and the dependent variable is the quality of financial reporting. The study population were employees of financial operators on the Sumbawa Regency SKPD scope. Samples were taken using probability sampling technique, which is proportional stratifiet random sampling, which is composed of the Finance Administration, Head of Sub Division of Finance, and Treasurer Expenditure.Distribution of the questionnaire were 63 copies, and all of them can be used and analyzed. Processing and analysis of data using multiple linear regression method. Partial assay results indicate that the system of internal control, and human resources have a significant effect on the quality of financial reporting. While the organizational culture not significant effect on the quality of financial reporting. Simultaneous test results show the system of internal control, organizational culture, and human resources have a significant effect on the quality of financial reporting. In the measurement of the independent variables the model goodness of internal control systems, organizational culture, and human resources can explain the dependent variable quality of financial reports by 46% and the balance of 54% is explained by other variables not included in the regression models were constructed.
PENGARUH BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, SISTEM INFORMASI AKUNTANSI DAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KINERJA ORGANISASI PADA PEMERINTAH DAERAH KABUPATEN SUMBAWA - Sadad; Endar Pituringsih; M Irwan
JAFFA Vol 4, No 1 (2016): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i1.1880

Abstract

This study was conducted to examine the influence of organizational culture , leadership style , accounting information systems and government accounting standards on organizational performance Sumbawa Regency government . Objects in this study are echelon II , III Echelon and Echelon IV. Respondents were asked to answer a list of questions in the questionnaire formDistribution of the questionnaire as many as 90 copies to all agencies , but which can be analyzed only 84 questionnaires.Processing and analysis of data using multiple linear regression method with SPSS version 18.0.Results based on test data analysis showed that the variables t Cultural organizations and government accounting standards significant positive effect on the performance of local government organizations Sumbawa.While the leadership style variable and accounting information systems showed no effect on organizational performance at local government district, Sumbawa. Based on the value of the F test showed that the variables of organizational culture , leadership style , accounting information systems and accounting standards of government influence simultaneously on the performance of local government organizations Sumbawa.
POLA FRAUD PADA PENYELENGARAAN BIMBINGAN TEKNIS (BIMTEK) DI SEKTOR PEMERINTAHAN Indah Sri Wahyuni; - Tarjo
JAFFA Vol 4, No 1 (2016): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i1.1881

Abstract

This study is aims to determine patterns of fraud in the technical assistance implementation activities in the government sector that is in the local work unit in the district X. It’s descriptive qualitative study by interviewing several informants who where directly involved in the technical assistance.The aspects that will be analyzed include three phases: planning phases, implementation phases and reporting phase. The result of this study shows that the frauds in the  three phase of technical assistance implementation. There are mark up of the price and number of participants at the planning phase. In the implementation phase the fraud is within shortening timing and eventually there is technical assistance fictitious, and at the reporting phase found that the fraud pattern is a discrepancy between the letter of accountability with real cost.
FRAUD PELAPORAN KEUANGAN SEKTOR PUBLIK Siti Sholihah; - Prasetyono
JAFFA Vol 4, No 1 (2016): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i1.1882

Abstract

The purpose of this study is to determine the forms of fraud that occured in public sector financial reporting. Based on the report ACFE (Association of Certified Fraud Examiner) in 2012, the financial reporting fraud cases lead to an average loss of $ 1 million. This study was included a qualitative study using interpretive paradigm. The informants are the staff who handle the reporting in public sector. Interviews were done by unstructure and informant didn’t know that they became informant in this research . The results of interviews indicate that public sector financial reporting fraud happens is misplaced account, negligence recognition grants/aid from the center goverment, accountability document manipulation, depreciation of assets disproportionate, estimates in determining the remaining inventory and estimated useful life of the asset.

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