Jurnal Telaah dan Riset Akuntansi
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PENGARUH JABATAN ORGANISASI, BUDAYA ORGANISASI, DAN KONFLIK PERAN AUDITOR INTERNAL TERHADAP KEPUASAN KERJA INTERNAL AUDITOR (Studi pada Badan Urusan Logistik di Indonesia)
Full text linkThe main purpose of the study is to test the effects of position in organization, organization culture, and role conflict of internal auditor toward job satisfaction of internal auditor. This Studi is done on Bulog (Badan Urusan Logistik) in Indonesia.The primary data are collected from internal auditors who work in government department that is Bulog. The data are collected by interviewing directly 71 respondents and mailing survey for 180 people. So, there are 251 respondents in this research. From 251 respondents, the data can be collected only from 148 respondents, in detail, 93 respondents (51,67%) from mailed survey and the rest 55 respondents (77,46%) from interview technique. After being reexamined by using multivariate SEM technique that is supported by AMOS and SPSS 10 programs, the data can be processed only from 103 respondents.The result of this research shows that the job satisfaction of internal auditor will be influenced if position of internal auditor in organization is high. The hypothesis stating that the organization culture has positive effect toward job satisfaction of internal auditor is denied. The role conflict of internal auditor gives negative effect toward job satisfaction of internal auditor. Key words :Position in organization, organization culture, role conflict, job satisfaction, internal auditor
IMPLEMENTASI TEKNOLOGI TELEKOMUNIKASI DALAM SISTEM INFORMASI AKUNTANSI UNTUK PERTUKARAN DATA DI LINGKUNGAN BISNIS GLOBAL
Full text linkThis paper illustrates the importance the telecommunication technology as an effort to improve data interchange in to accounting information systems in global business. The corporates will use a information system to provide data and/or information, improves accuracy, efficiency, and effectiveness of customer payments in the global business. The Telecommunication Technology can be done in five ways: Autometic Teller Machine, telecoferencing, workgroup computing, telecommuting, and electronic data interchange..The accounting information systems in to global businees cycles needed telecommunication technology equipment especially for electronically transferring information between organizations and across business processesThe electronically transferring information effects on value chain activities ect: the improves the purchasing activity by making it easier for a business to identify potential suppliers and to compare prices; the efficiency and effectiveness of customer payments; the efficiency and effectiveness of the human resource support activity; and the efficiency of internal operations.The accounting information sistem roles to be able to integrate information of different types and from different sources, as well as in to global busness.Keywords: Telecommunication Technology, Electronic Data Interchange, and Accounting Information System
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEHNOLOGI INFORMASI DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH
Full text linkThis purpose of this research was to examine the effect of human resource capacity, utilization of information technology and accounting internal control toward financial reporting of local governments. The population in this study are all SKPA (Aceh Devices Unit) in Nanggroe Aceh Darussalam which amounts to 37 agencies. The data used are primary data, which derives directly from research subjects in the form of the perception of respondents with a list of how to distribute the statement in the form of questionnaires to 111 respondents.The results show that simultaneously, the capacity of human resources, utilization of information technology and accounting internal controls affect the reliability of financial reporting of local government. Partially, each independent variable influence the reliability of financial reporting of local government. Keyword: human resources, information technology, internal controls, reliability of financial reporting
PENGARUH PROFIT MARGIN, INVESTMENT TURNOVER, EQUITY MULTIPLIER TERHADAP RETURN ON EQUITY
Full text linkThe title of this research is The Influence of Profit Margin, Investment Turnover, Equity Multiplier toward the Return on Equity of Bank Pembangunan Daerah (BPD) in all over of Indonesia from the year of 2002 to 2006. The objectives of this research are 1) Is there any significant influence among profit margin, investment turnover, and equity multiplier simultaneously toward the return on equity at BPD all over Indonesia in the range of year of 2002-2006. 2) Is there any significant influence among profit margin, investment turnover, and equity multiplier partially toward the return on equity at BPD all over Indonesia in the range of year of 2002 to 2006.The sampling technique used in this research was purposive sampling with judgment and the sampling obtained by using this technique were 16 BPDs. The data analysis method used in this research was the multiple linear regressions.The analysis results showed that there were significant influence simultaneously (89,6%) and partially (less than 0.05%) for all the variables toward the return on equity.Keyword : Profit Margin, Investment Turnover, Equity Multiplier and Return on Equit
ANALISIS KETEPATAN WAKTU PENYAMPAIAN LAPORANKEUANGANKEPADAPUBLIK: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Full text linkDemands for compliance with timely submission of financial reports to the public in Indonesia has been stipulated in the Law N0.8 Year 1995 concerning Capital Market and Bapepam Decision No.80/PM/1996 on financial reporting obligations periodiccally. Process in achieving timely financial statement presentation to the public becomes increasingly difficult because of the increasing growth of existing public companies in Indonesia.This study aims to examine empirically the effect of firm size, liquidity, company age, and reporting of exceptional items and / or contingent on timely submission of financial reports on companies listed on Indoneia Stock Exchange (BEI). The selection of samples to be used in this study was purposive sampling. Samples are manufacturing companies listed on the Stock Exchange with the following criteria: a) the company issued financial statements as of December 31 for the years 2004 to 2007; b) the company whose shares are actively traded in IDX. The data used is a form of secondary data obtained from annual reports and the Capital Market Reference Center. Then the data were analyzed using multiple regression.The research proves that company size has a significant impact on the timeliness of financial reporting. While life companies, liquidity, and extraordinary items and / or contingencies do not have a significant impact on the timeliness of financial reporting. Keywords: Timeliness, Financial Statements, Age, Size, Liquidity, xtraordinary items, Contingencies
ACTIVITY BASED COSTING (ABC) SEBAGAI PENDEKATAN BARU UNTUK MENGHITUNG ANALISIS STANDAR BELANJA (ASB) DALAM PENYUSUNAN ANGGARAN PENDAPATAN BELANJA DAERAH (APBD)
Full text linkThe system covers all areas of financial accounting activities related to the budget. Therefore, all transactions in the local government should be an adequate bookkeeping system as a supporter of regional financial accountability, until the published financial statements. Standard analysis of expenditures / costs originated from the direction of public policy and government budgets are then developed in the strategy and priority development programs and activities that have defined the local government. Furthermore, Standard Analysis Expenditure (ASB) is a standard or guideline that is used to analyze the reasonableness of the workload or cost of any program or activity conducted in a budget year. Assessment of the ASB budget includes two things: fairness, reasonableness of workload and cost. One approach that can be used to assess the reasonableness of the standard expenditure analysis is Activity Based Costing (ABC). Activity Based Costing (ABC) is the pricing of goods or the cost of the activity based budget. This means that a trigger activity costs (cost drivers) in the approach to Activity Based Costing (ABC's). Approach Activity Based Costing (ABC) is a technique for quantitatively measuring costs and performance of an activity (the cost and performance of activities) and the allocation of resources and costs, whether by operation and by administrative personnel. It is expected that using Activity Based Costing (ABC) in determining the standard analysis of expenditure will be prepared budget revenues and government spending (budget) in an efficient and effective. Keywords: Standard Analysis Expenditure (ASB), Activity Based Costing (ABC) and Local Expenditures Budget (Budget
PENGARUH MASA KERJA, JABATAN, DAN JENJANG PENDIDIKAN TERHADAP TINGKAT PEMAHAMAN APARATUR PEMERINTAH TENTANG PRIPSIPPRINSIP GOOD GOVERNANCE DI PEMERINTAH KOTA BANDA ACEH
Full text linkThe objective of this research is to examine and analyze the influence of servicing period, position, and education level toward the level of understanding of government officials about the principles of good government governance in the Government of Banda Aceh City. The research type used in this research is verificative research or hypothesis testing research.Respondents in this study amounted to 82 respondents as the sample of the total population of 459 respondents, namely Banda Aceh City government officials who served as Eselon II and Eselon IV of the government services and boards in the Government of Banda Aceh City. Data used in this study are primary data obtained by conducting field research by distributing questionnaires to the respondents directly. All questionnaires can be returned by respondents.Based on the descriptive analysis of the government officials, score of the level of understanding of government officials about the principles of good government governance is obtained by 79.76%. Based on the acquisition of this score can be said that the level of understanding of government officials about the principles of good government governance in the Government of Banda Aceh City is high. The independent variables in this study are presented in the form of dummy variables. Based on the results of hypothesis testing, it is showed that the servicing period and education level have influence toward the level of understanding of government officials about the principles of good governance in the Government of Banda Aceh City, while the position does not have influence toward the level of understanding of government officials about the principles of good governance in the Government of Banda Aceh City
PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 45 PADA BAITUL MAL PROVINSI NANGGROE ACEH DARUSSALAM
Full text linkThis study aimed to answer the question whether the financial statements of the Baitul Mal Aceh have been prepared in accordance with the provinsions of SFAS No.45. Location of the study was conducted at the Baitul Mal Province of Nanggroe Aceh Darussalam. Classified research data in the form of secondary data. This research using qualitative methods to analyze the data, that is by comparing the result with existing theories.The results showed that in general the Baitul Mal has adaopted SFAS No.45. The financial statements at the Baitul Mal has adopted SFAS No. 45 which consists of the consolidated financial position, statement of activities, cash flow statement and notes to financial statements. Consolidated financial position at the Baitul Mal NAD is only made for internal party treasurer in particular, this report has not been published because there is no agreement-making. Report on the activities of the Baitul Mal called the report the calculation and distribution of zakat which describes about the sources of revenue and spending zakat. Presentation of the preparation of their respective financial statements at the Baitul Mal has not yet been fully follow SFAS No. 45, there is material that has not been presented in each report. Key word : Baitul Mal, Financial Statement
KUALITAS SISTEM INFORMASI DAN KEPUASAN PENGGUNA SISTEM INFORMASI PERGURUAN TINGGI UNIVERSITAS SYIAH KUALA
Full text linkThe purpose of this research was to examine the effect of Information system quality; reliability, ease of use, flexibility, functionality, to user satisfaction. Responsees were collected from 392 user in three groups; lectures, operator system information and students of economics faculty universitas Syiah Kuala. The research hypotheeses were analyzed using multiple regresion.The result show reliability, flexibility, and functionality have strong influence on user satisfaction. While variable ease of use doesnt influence on user satisfaction.Keywords: information system; quality, reliability, ease of use, flexibility, functionality, and user satisfaction
RANCANG BANGUN PASAR FINANSIAL SYARIAH
Full text linkThe purpose of study is to describe about the money market of syariah that must be designed in order to facilitate debitor and creditor make transaction which based on syariah principle. Insider trading, promissory note/commercial bank, aggregate purchase restriction, free riding restriction, margin trading, short selling and margin trading as well as others instruments are the examples that must be managed in the money market of syariahKeywords: Money market, insider trading, promissory note,free riding restriction, margin trading