JURNAL AKUNTANSI UNIVERSITAS JEMBER
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HOW DECISION MAKING TO THE AUDIT FEE, AUDIT COMMITTEE ON A AUDIT QUALITY
Get PDFThis article writes related the purpose of writing is to measure the extent of audit fees, audit committee on audit quality in a decision making. When to pay a fee should not be done by an auditee, because avoiding the existence of a form of problem to the loss of an auditor independence. Especially for clients who have opinions other than unqualified (WTP). It may also encourage an auditee to pressure the auditor, such as the form of pressure that will replace his or her public accounting firm with another accounting firm. Fee audit and audit committee are very influential in audit quality, when the actual audit cost is higher than normal audit cost. And then, audit fee of expensive can create an incentive to the auditor to agree on client pressure in a form of report result so that it can result to quality audit. In addition, audit fees also arise over a clients business risk relationship which has important implications for the obligation of an independent auditor for an audit that has been allegedly negligent in doing so, as well as on audit fees which theoretically relate to both an audit effort and a business's risk auditors.
Keywords: Fee Audit, Audit Committee, Audit Quality, Financial Statement
IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL: PENGUJIAN DETERMINAN DAN IMPLEMENTASINYA TERHADAP AKUNTANSI BERBASIS AKRUAL
No full textAbstract The study objectives are to empirically examine the effects of usage of SAIBA, accounting training and organization culture on accrual accounting implementation and its implication on quality of Ministry/Board financial accounting report (LKKL). The research population are 464 SAIBA operators of KPPN Makassar I and II stakeholders. Samples which determined by slovin technique and cluster sampling are 82 respondents. Data analysis tool used is PLS with second order confirmatory factor analysis. The finding shows that accrual accounting implementation is affected by accounting training and organization culture, but it is not affected by the usage of SAIBA. The other finding indicates that accrual accounting implementation has implication on quality of LKKL
EVALUASI PENGGUNAAN SISTEM INFORMASI “TEAMMATE†DALAM PELAKSANAAN TUGAS AUDIT PADA INSPEKTORAT JENDERAL KEMENTERIAN KEUANGAN
Get PDFThis research is motivated by the use of technology is considered important because it can help the activity or activities of the o.rganization, including the audit field through the use of the Audit Management System (AMS) where the organization is required to prepare a mechanism/infrastructure of modern information technology-based. The subjects of this study is the Inspectorate General as one unit in the Ministry of Finance that the task of implementing internal control and promote public confidence in the Ministry of Finance. Inspectorate General of the Ministry of Finance in 2011 has been working with the company Wolters Kluwer Audit, Risk & Compliance through the use of Teammate Application in order to implement the Audit Management System (AMS). Results from this study showed that the controls applied to the Inspector General of the Ministry of Finance to the security and confidentiality of information on the Teammate Application is very adequate. However, the Inspectorate General of the Ministry of Finance still have to pay attention to the weaknesses arising from the use of commercial systems to support the operations. Keywords: Audit Management System (AMS), Teammate Application, information system
ANALISIS BELANJA MODAL DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA
Get PDFInfrastructure development is one of important aspects in achieving high economic growth of all regions in Indonesia. On the other hand, portion of capital expenditure in the budget of Local Government spending a very important component for the realization of capital expenditure undertaken local governments will have a multiplier effect to drive the regional economy. Therefore, the higher the ratio of capital spending in the budget structure, is expected to be the better its impact on economic growth. The purpose of this study was to analyze the influence of Local Independence (Local Own Source Revenue/PAD), General Purpose Grant DAU, Specific Purpose Grant (DAK), Shared Fund (DBH), Personnel Expenditures, and Surplus of Budget Financing (Silpa) in allocating of capital expenditures. Population of this research is the local goverment in Indonesia with year study period from 2011 to 2013. This study uses multiple linear regression analysis to examine the effect between variables. The result of this study shows that empirical evidence that Specific Purpose Grant and Surplus of Budget Financing has positive effects to capital expenditure. While the Local Own Source Revenue General Purpose Grant, Shared Fund, and personnel expenditures also holds negative effects to capital expendicture
ROLE AND CONSTRAINT OF INTERNAL CONTROL TOWARD THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AUDIT BASED ON INFORMATION TECHNOLOGY
Get PDFThe changes in information technology nowadays has influenced in many aspects, include the accounting system. In manual accounting, employees need to perform the whole accounting cycle manually on a periodic basis, while in computerized accounting; employees can use computer and accounting software to perform the job. By using AIS the tasks can perform easily and any kinds of report can be made easily. The changing in accounting system can impact the audit process. Audit need to adjust the system, both in audit process and personnel who conduct the audit. The personnel should have a good understanding of clients’ business process and knowledge about information technology, therefore audit will result in a good internal control. Internal control can detect whether organization’s objective can be achieved effectively and efficiently. The implementation of internal control on AIS audit meets some constraint namely need of continuous monitoring of internal control especially for network breakdown, hacked system, virus threatened, and difficulty tracing the audit trails
PENERAPAN APLIKASI SAIBA UNTUK PENYUSUNAN LAPORAN KEUANGAN
Get PDFABSTRACT Information technology (IT) have a great impact to all over environmental society, especially for bussines and accounting. Nowdays, information technology is already used in government sectors. Society are prosecute government sektors works efficiently and effectively to give a excellent public services, because the objectives of government sectors is to produce better pulic services. One of government sectors responsibility for society is to produce financial statement. Financial statement represent the performance of government sectors. Financial statement is arranged according to goverment standards and laws. Implementation of good governance in government sectors, makes a great revolution on government accounting basis. Prior the implementation of good governance, accounting basis for government sectors is a cash basis. Now the standards requires accrual basis to be used in addition to report financial statement. This differences makes a adjustments are needed on the government financial reporting process. Then, government launch SAIBA (Sistem Akuntansi Instansi Berbasis Accrual) to accommodate this conditions. Â The writer main focussed is to describe the characteristic, advantages, and disadvantages of application but not how to this applications works. Keywords : Information Technology, Good Governance, SAIBA, Financial Statement, Cash Basis, Accrual Basis
PERBANDINGAN SUKUK DAN OBLIGASI (TELAAH DARI PERSPEKTIF KEUANGAN DAN AKUNTANSI)
Get PDFThe substance of financial system is to find reasonable solution for existing practical problems. Both of these vehicles, sukuk and conventional bonds, attempt to mobilize the fund from surplus spending unit to shortage spending units.Sukuk investment is often regard as identical with conventional bond.
There are fundamental differences between the two.In the conventional bond the underlying asset is money (debt) and in the sukuk the underlying assets is indeed an assets. The two solutions are clearly not identical;the fundamental diference in their structure has great religious difference .The conventional bond are based on debt instrument while Sukuk financing based on equity method.
Keywords: Sukuk. Conventional Bond, AAIOF
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH
Get PDFMunculnya Konsep Good Corporate Governance (GCG) didasarkan pada agency theory yang mengharapkan adanya keterbukaan informasi sehingga konflik kepentingan antara agen dengan principal dapat diminimalisir. Konflik kepentingan dapat terjadi pada setiap perusahaan termasuk perbankan syariah. Keadaan ini disadari oleh Bank Indonesia yang kemudian mewajibkan penerapan prinsip GCG dalam peraturan Bank Indonesia yaitu PBI No. 8/4/PBI/2006.Tujuan penelitian ini adalah menguji bagaimana pengaruh GCG terhadap kinerja keuangan Bank Umum Syariah.
Penelitian menggunakan data sekunder berupa laporan tahunan (annual report) dan laporan good corporate governance (GCG) bank umum syariah periode 2008-2010. Populasi dalam penelitian ini adalah seluruh bank umum syariah menurut Direktori Perbankan Indonesia. Sedangkan jumlah sampel berdasar purposive sampling yaitu bank umum syariah yang mempublikasikan laporan keuangan, laporan tahunan ( annual report ) dan laporan GCG selama periode 2008 sampai dengan 2010 diperoleh sebnyak 17 perusahaan. Alat analisi yang digunakan sebagai pengujian hipotesis adalah PLS.
Hasil penelitian menunjukkan bahwa GCG berpengaruh terhadap kinerja keuangan yang diproksikan dengan ROA dan ROE. Ini menunjukkan bahwa penerapan GCG oleh BI pada bank umum dapat mengurangi konflik kepentingan yang terjadi dan menumbuhkan kinerja perbankan syariah khususnya dengan harapan dapat menarik investor untuk meningkatkan investasinya.
Kata kunci: Good Corporate Governance, kinerja keuangan, ROA, ROE, dan Bank Syariah
PENGARUH PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN PADA DIVISI PELAYANAN MEDIS DI RUMAH SAKIT JEMBER KLINIK
Get PDFThis study was conducted to examine the effect of variable control environment, risk assessment, control activities, information and communication, and monitoring the performance of employees. The population in this study were all employees of the division of medical services at the Hospital Clinic Jember. The total sample for the population of employees is determined by using a formula of Taro Yamane. The number of samples used by researchers based on a calculation of the total 44 samples. Questionnaires tested the validity, reliability and test for normality. Test equipment used in this study using classic assumption test which includes heteroscedasticity test and test multicoloniarity. From the test results of multiple regression analysis produced the equation Y = 3.284 + 0.127 + 0.265 X1 X2 X3 + 0.210 + 0.129 + 0.209 X4 X5 regression equation constant positive value of 3.284, variable control environment, risk assessment, control activities, information and communication, and monitoring positive value on employee performance. T test results showed: control environment positive effect on employee performance, risk assessment positive effect on employee performance, control activities have positive influence on employee performance, information and communication positive influence on employee performance, monitoring positive influence on employee performance. The coefficient of determination that the variations that occur in the variable Y (the performance of the employee) was 85.5% determined by variable internal control, risk assessment, control activities, information and communication, and monitoring. 14.5% is determined by other variables that are unknown.
KEYWORD: INTERNAL CONTRO
QUALITY ASSURANCE DENGAN METODEQUALITY FUNCTION DEPLOYMENT: KONSEP IMPLEMENTASI PADA INSTITUSI PERGURUAN TINGGI
Get PDFThis article intent to explore the Quality Function Deployment (QFD) methodology in order to construct quality assurance for the educational institutions..QFD is management tool that provides a visual connective process to help teams focus on the needs of the customers throughout the total development cycle of a product or process. It provides the means for translating customer needs into appropriate technical requirements for each stage of a product/process-development life-cycle. It helps to develop more customer-oriented, higher-quality products, both goods and services.
Key words: Quality, Functions, Assurance, Deploymen