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Accounting Analysis Journal
Published by Universitas Negeri Semarang
ISSN : 22526765     EISSN : 25026216     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and Accounting Vocational Education
Arjuna Subject : -
Articles 14 Documents
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Search results for , issue " Vol 5 No 3 (2016): August 2016" : 14 Documents clear
The Use of Performance Measurement System in Public Sector Organization Niswantariputri, Efrillya; Murtini, Henny
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11621

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh informasi, tekanan eksternal, dan pelatihan terhadap penggunaan sistem pengukuran kinerja dalam kegiatan operasional, insentif dan eksplorasi. Sampelnya terdiri dari 102 Pemerintah Desa di Kabupaten Demak. Responden dalam penelitian ini adalah Kepala Desa. Alat analisis yang digunakan dalam menguji hipotesis ini adalah SmartPLS 3.0 menggunakan teknik analisis Structural Equation Model (SEM). Hasil penelitian menunjukkan adanya pengaruh positif informasi dan pelatihan terhadap penggunaan sistem pengukuran kinerja dalam kegiatan operasional, adanya pengaruh positif informasi terhadap penggunaan sistem pengukuran kinerja dalam kegiatan insentif, dan adanya pengaruh positif tekanan eksternal dan pelatihan terhadap penggunaan sistem pengukuran kinerja dalam kegiatan eksplorasi. Dengan demikian dapat disimpulkan bahwa informasi, tekanan eksternal dan pelatihan memengaruhi penggunaan sistem pengukuran kinerja pada Pemerintah Desa di Kabupaten Demak. The purpose of this study was to examine the influence of information, external pressure, and training towards the use of performance measurement system for operational, insentive, and exploration activity. The sample consist of 102 Village Government of Kabupaten Demak. The respondent in this study are Kepala Desa. Analysis tools are used to test this hypothesis is SmartPLS 3.0 using analysis technical of Structural Equation Model (SEM). The results showed that the positive effect of information and training to the use performance measurement system for operational activity, the positive effect of information to the use performance measurement system for insentive activity, and the positive effect of external pressure and training to the use performance measurement system for exploration activity. So, this study concluded the information, external pressure and training has effect to the use performance measurement system for operational, insentive and exploration activity of Village Government in Kabupaten Demak.
The Analysis of Amil Competency and Its Effects on The Implementation of Zakat on Amil Zakat Institution Astuti, Suci; Asrori, Asrori
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.12744

Abstract

Tujuan dari penelitian ini untuk menguji pengaruh kompetensi syariah, kompetensi akuntansi, dan kompetensi manajerial zakat terhadap implementasi akuntansi zakat. Populasi penelitian ini adalah lembaga amil zakat di Kota Semarang yaitu ada 5 lembaga. Teknik pengambilan sampel menggunakan sampel populasi yaitu semua populasi dijadikan sampel dalam penelitian. Berdasarkan teknik sampel tersebut diperoleh 31 responden yang dijadikan sebagai sampel. Metode analisis data yang digunakan adalah analisis persamaan regresi dengan alat analisis IBM SPSS 21. Hasil penelitian menunjukkan kompetensi syariah berpengaruh secara signifikan terhadap implementasi akuntansi zakat dengan arah hubungan negatif, kompetensi akuntansi tidak berpengaruh secara signifikan, dan kompetensi manajerial zakat berpengaruh secara signifikan terhadap implementasi akuntansi zakat dengan arah hubungan positif. Sedangkan secara simultan kompetensi syariah, kompetensi akuntansi, dan kompetensi manajerial zakat berpengaruh secara signifikan terhadap implementasi akuntansi zakat. The purpose of this study to examine the influence of sharia competence, competence of accounting, and competence of zakat managerial to the implementation of accounting zakat. The population of this study is Amil Zakat Institution in Semarang , that there are 5 institution. The sampling technique using a sample population that all populations sample in this study. Based on engineering sample obtained 31 respondents were used as a sample. The analysis method data is regression analysis tools IBM SPSS 21. Results showed competence sharia significanly affect to the implementation of zakat accounting with the direction of negative relationship, competence of accounting does not significant and  competence of zakat managerial is significan affect to the zakat accounting implementation with positive direction of the relationship. The simultant test showed that competence of sharia, competence of accounting, and competence of zakat managerial are affect significantly to the zakat accounting implementation.  
Factors Affecting The Accountability of Village Financial Management Wahyuningsih, Putri; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.19419

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis bagaimana pengaruh bimbingan teknis, pemahaman mekanisme perencanaan pengelolaan keuangan desa, serta pemahaman tugas pokok dan fungsi pemerintah desa terhadap akuntabilitas pengelolaan keuangan desa. Akuntabilitas sebagai suatu pertanggungjawaban menyajikan, melaporkan, mengungkapkan segala aktivitas dan kegiatan yang menjadi tanggung jawab si pemegang amanah terhadap publik. Semakin tinggi tanggung jawab si pengelola maka akuntabilitas pengelolaan pemerintah desa semakin baik. Akuntabilitas pengelolaankeuangan desa dalam penelitian ini dilihat dari indikator keakuratan, transparansi, validitas, relevansi, dan keandalan informasi. Populasi dalam penelitian ini adalah pengelola keuangan desa di kabupaten Kebumen. Metode pengambilan sampel dalam penelitian ini adalah Disproportionate Stratified Random Samplingyang menghasilkan 107 responden pengelola keuangan desa di kabupaten Kebumen. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukan bahwa bimbingan teknis (bimtek) dan pemahaman tugas pokok dan fungsi berpengaruh secara signifikan,sedangkan pemahaman mekanisme perencanaan pengelolaan keuangan desa tidak memiliki pengaruh yang signifikan terhadap akuntabilitas pengelolaan keuangan desa. Saran yang berkaitan dengan penelitian ini yakni perlunya peningkatan peran dari masyarakat serta pemerintah terkait pengawasan penyelenggaraan pemerintahan desa This study aims to examine and analyze how the influence of technical assistance, the understanding of village financial management planning, as well as the understanding of the duties and functions of government accountability in financial management of the village. Accountability as a present accountability, reporting, disclose all activities and activities that are the responsibility of the trustee to the public. The higher the managers responsibility, theaccountability of the management of village government, the better. Accountability in financial management in the research village is seen from indicators of accuracy, transparency, validity, relevance, and reliability of the information. The population in this study is the financial manager of the village in Kebumen district. The sampling method in this research is disproportionate stratified random sampling which resulted in 107 respondents financial managers village in Kebumen district. The analysis technique used in this research is multiple linear regression. The results showed that the technical assistance and understanding of the duties and functions of significant influence, whereas the understanding of village financial management planning does not have a significant impact on the financial management accountability village. Suggestions relating to this study the need to increase the role of the community and related government supervision of village governance.
The Analysis of Audit Quality Affected by Auditor’s Individual Factor and Moderated by Pressure of Audit Time Budget Arrizqy, Ivan Zidny; Suryarini, Trisni
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.19430

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh faktor individu auditor yang terdiri dari kompentensi, independensi, etika dan pengalaman auditor terhadap kualitas audit serta menganalisis faktor moderasi dari tekanan anggaran waktu audit. Populasi dalam penelitian yang digunakan adalah seluruh akuntan publik yang ada di Kantor Akuntan PublikKota Semarang yang terdaftar di direktori IAPI. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling. Hasil Penelitian menunjukan bahwa ada pengaruh yang signifikan secara simultan antara kompetensi, independensi, etika dan pengalaman kerja auditor terhadap kualitas audit. Secara parsial kompetensi, independensi, etika auditor berpengaruh signifikan positif terhadap kualitas audit. Pengalaman auditor berpengaruh negatifsignifikan terhadap kualitas audit. Secara parsial tidak terdapat pengaruh moderasi tekanan anggaran waktu pada pengaruh kompetensi, independensi, etika dan pengalamana uditor terhadap kualitas audit The purpose of this study is to analyze the influence of individual factors auditors consist of competence, independence, ethics and experience of auditors on audit quality and to analyzemoderation factors of time budget pressure. The population of the study is all certified public accountant in Public Accounting Firm in Semarang. Samples are taken by using purposive sampling technique. The result shows that there is significant influence simultaneously of competence, independence, ethics and auditor’s experience on audit quality. Partially, competence, independence, auditor ethics have positive significant effect on audit quality.Auditor experience has significant negative effect on audit quality. Partially, there isno influence of time budget pressure moderation on the influence of competence, independence, ethics and auditor’s experience toward audit quality.

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