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INDONESIA
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Published by Universitas Syiah Kuala
ISSN : -     EISSN : 25811002     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 4 Documents
 1 
Search results for , issue "Vol 2, No 2 (2017): Mei 2017" : 4 Documents clear
PENGARUH KOMITMEN KEPALA DAERAH DAN PENGETAHUAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI PROVINSI ACEH Mahlil Mahlil; M. Rizal Yahya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 2 (2017): Mei 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The study is aimed to explain the influence of head of local authority and accountancy knowledge regarding to the quality of financial report, in which, measurement in financial report includes reliability, relevancy, understandability and comparability. This study was conducted for Aceh’s representations of BPK-RI auditors who have audited financial reports of Aceh Government. The targeted population in the study was Aceh’s representations of BPK-RI auditors as many as 60 subjects. The type of data that used in the study was primary data taken through questionnaires that directly distributed to the subjects. Meanwhile, the hypothesis that used is tested by doubled linear regression analysis.As a result, through statistical testing and data tabulation via SPSS, it shows that the commitment of head of local authority and accountancy knowledge influenced to the quality of local government reports on finance in Aceh Province.. Keywords: Head of local authority, accountancy knowlegde and quality of financial reports.
PENGARUH PEMAHAMAN AKUNTANSI, PENGENDALIAN INTERNAL DAN EFEKTIVITAS PENERAPAN SAP BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA SATUAN PERANGKAT KERJA KOTA BANDA ACEH) Rizki Mardiana; Heru Fahlevi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 2 (2017): Mei 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi, pengendalian internal dan efektivitas penerapan SAP berbasis akrual terhadap kualitas laporan keuangan pemerintah daerah di wilayah Kota Banda Aceh, baik secara bersama-sama maupun secara parsial. Populasi pada penelitian ini adalah Satuan Kerja Perangkat Kota Banda Aceh. Total populasi sebanyak 38 Satuan Perangkat Kerja Perangkat Kota (76 pengamatan). Pemilihan populasi penelitian dilakukan dengan menggunakan metode sensus. Metode analisis yang digunakan pada penelitian ini adalah model analisis regresi berganda. Hasil penelitian ini menunjukkan  pemahaman akuntansi, pengendalian internal dan efektivitas penerapan SAP berbasis akrual secara bersama-sama berpengaruh terhadap kualitas laporan keuangan Pemerintah Kota Banda. Pemahaman akuntansi, pengendalian internal dan efektivitas penerapan SAP berbasis akrual berpengaruh positif terhadap kualitas laporan keuangan pemerintah Aceh. Keywords: Pemahaman Akuntansi, Pengendalian Internal, Akuntansi Berbasis Akrual dan Kualitas Laporan Keuangan Pemerintah Kota Banda Aceh.
PRAKTIK AKUNTANSI UNTUK ASET BERSEJARAH STUDI FENOMENOLOGI PADA MUSEUM ACEH mia rizky safitri; mirna indriani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 2 (2017): Mei 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study is the phenomenon of the accounting treatment applied to heritage assets in Aceh, both in terms of recognition, valuation, and disclosure in the financial statements. The focus of this study is an analysis of the accounting treatment in the Museum of Aceh. This study aimed to: understand the significance of historic assets (heritage assets), describes the methods used to assess the Museum of Aceh, explaining the Museum of Aceh’s disclosure in the financial statements, and analyze the appropriateness of the accounting standards applicable to the accounting for current the Museum Of Aceh. The results of this study indicate that there is no precise definition of heritage assets. This is evidenced by the exposure to most of the informants who always associate with the historic definition of asset definition Heritage so there is confusion between the two. In addition, the Museum of Aceh is still experiencing difficulties in assessing valuation on heritage assets . However , the practice of accounting in the Museum of Aceh is not considered to be in accordance with the accounting standards set by the government , which is not presented and disclosed in CaLK without value. Keywords: Heritage Assets , Recognition , Assessment , Disclosure.
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, PENEGAKAN HUKUM, DAN PERILAKU TIDAK ETIS TERHADAP KECURANGAN AKUNTANSI Muammar Rizky; Fauziah Aida Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 2 (2017): Mei 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine the influence of effectiveness of internal control, compliance to accounting rules, law enforcement and unethical behavior toward accounting fraud SKPA  Aceh Province. The population in this study are all agencies or departements of Aceh goverment offices and secretariat totaled 52 SKPA and was choosen randomly with simple random sampling methode into 35 SKPA. The collecting of data and information needed in this research was done by field research. The data used is primary data collected directly from the subject of research by a questionnaire form. The testing of the influences of independent variables toward dependent variables was done by using multiple linear regressions model. The results of this research shows that both partially and simultaneously, effectiveness of internal control, compliance to accounting rules, law enforcement and unethical behavior are significantly influential to the accounting fraud in SKPA  Aceh Province. Keywords: accounting fraud, effectiveness of internal control, compliance to accounting rules, law enforcement,                 unethical behavior

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