PERSEPSI MAHASISWA FAKULTAS EKONOMI UNIVERSITAS SYIAH KUALA TERHADAP PERBANKAN SYARIAH SEBAGAI LEMBAGA KEUANGAN SYARIAH
The purpose of this research was to find out the perception of economic students to banking syari’a as syariá finance institution. The population of this research was the economic student of syiah kuala university level 2003-2007 amounted to 2267 person in three pieces that is accounting department, management department and developed economic department. Based on stratified random sampling 100 person of student were chosen to be target population. Analysis unit was student who had the use of banking syariah product . Methods of data Analysis was validity analysis, reability analysis and proportion analysis.Result of research that used proportion analysis show that the economic student of syiah Kuala University had good (positive) perception to banking syariah. Keywords; perception, syariah banking.
Suparno, Suparno; Fakultas Ekonomi Universitas Syiah Kuala
Jurnal Telaah dan Riset Akuntansi; Vol 2, No 1 (2009): Jurnal Telaah & Riset Akuntansi; 93-103
PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Pemerintah Kota Banda Aceh)
Penelitian ini dilaksanakan atas dasar adanya fenomena hasil audit Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) bahwa laporan keuangan pemerintah daerah tidak memenuhi kriteria sebagai syarat-syarat laporan keuangan yang berkualitas. Kriteria dan unsur-unsur pembentuk kualitas laporan keuangan yaitu relevan, andal, dapat dibandingkan dan dapat dipahami. Faktor-faktor yang mempengaruhi kualitas laporan keuangan tersebut diduga adalah pemahaman akuntansi (X1), pemanfaatan sistem informasi akuntansi keuangan daerah (X2) dan peran internal audit (X3).Populasi dalam penelitian ini SKPD yang menyampaikan laporan keuangan. Data yang digunakan adalah data primer yang diperoleh dari responden melalui penyebaran kuesioner. Selanjutnya untuk pengujian data dilakukan uji validitas, uji reliabilitas dan pengujian hipotesis. Data yang diperoleh kemudian dilakukan analisis regresi linier berganda antara variabel independen dengan variabel dependen baik secara simultan maupun secara parsial.Hasil penelitian menunjukkan bahwa kesemua variabel independen yang diturunkan secara bersama-sama (simultan) berpengaruh positif terhadap kualitas laporan keuangan. Hal ini ditunjukkan oleh nilai R2 sebesar 0,281 lebih besar dari nilai 0. Pengaruh sebesar 28,1% menunjukkan bahwa pengaruhnya lemah karena nilai koefisien determinasi R2 = 0,281 lebih kecil dari 0,5. Diduga masih ada faktor lain yang mempengaruhi kualitas laporan keuangan. Sementara itu hubungan antara variabel independen dengan variabel dependen secara parsial menunjukkan bahwa pemahaman akuntansi mempengaruhi kualitas laporan keuangan sebesar 20,7%, pemanfaatan system informasi akuntansi keuangan daerah mempengaruhi kualitas laporan keuangan sebesar 5% dan peran internal audit mempengaruhi kualitas laporan keuangan sebesar 12,1%. Kata kunci : Pemahaman Akuntansi, Sistem Informasi Akuntansi Keuangan Daerah, Peran Interna Audit dan Kualitas Laporan Keuangan
Yuliani, Safrida; Alumni Program Magister Sains Akuntansi PPs Unsyiah
Nadirsyah, Nadirsyah; Fakultas Ekonomi Universitas Syiah Kuala
Bakar, Usman; Fakultas Ekonomi Universitas Syiah Kuala
Jurnal Telaah dan Riset Akuntansi; Vol 3, No 2 (2010): Jurnal Telaah & Riset Akuntansi; 206-220
PENGARUH INDEPENDENSI, ETIKA DAN STANDAR AUDIT TERHADAP KUALITAS AUDIT INSPEKTORAT ACEH
Objective of this study is to examine (1) the effects of independency, ethic and audit standard to audit quality (2) the effects of independency to audit quality (3) the effects ethic to audit quality (4) the effects of audit standard to audit quality. There are 32 respondents in this research taken from Internal Control Intitution in Aceh as Auditor. The methods is cencus, all elements of the population investigated individually in collecting data to obtain actual data. The hypothesis performed with multiple regression linear. The result show that: (1) independency, ethic and audit standard simultaneously have effects to audit quality (2) independency have effects to audit quality (3) ethic have effects to audit quality (4) audit standard have effects to audit qualityKeywords: Independency, Ethics, Audit Standard, Audit Quality
Kadhafi, Muhammad; Magister Akuntansi Pascasarjana Universyitas Syiah Kuala
Jurnal Telaah dan Riset Akuntansi; Vol 6, No 1 (2013): Jurnal Telaah & Riset Akuntansi; 54- 63
STUDI PELAKSANAAN SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG MANAJEMEN STRATEGI (Pada PT Telkom Persero, Tbk Divisi Regional III Jawa Barat dan Banten)
Basically, accounting information system represents the integration from various system of transaction processing which exists in a company in forming a network in course of data processing that consisted of many kinds procedure to produce the information for the interested parties. This research tries to describe the execution of accounting information system in supporting strategy management. The method of research that is used is descriptive method analysis and case study as well. This research is conducted at PT.TELKOM (Persero), Tbk Divre III of West Java and Banten. The results show that the application of accounting information system has adequate result, totally score is 604 or 80,53% while the rest represents the weakness of existing accounting information system. Variable of strategy management obtains result 473 or 75,68% and it also adequate, the rest represents the weakness of strategy management. Keywords : accounting information system, strategy management
Fadilah, Sri; Fakultas Ekonomi Universitas Islam Bandung
Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2008): Jurnal Telaah & Riset Akuntansi; 65-81
The objective of this study is to know what auditors did in due dilegence task and how auditors implement their responsibilities in that rule. This study found that there are the four main activities, 1) preliminary actions, relating with preparation for due diligence, particularly before doing due diligence, 2) fieldwork, discussing activities in company where auditors plan to make audit procedure, 3) reporting, involving activities with summarizing audit results in official report, and finally 4) debriefing, relating with having a meeting with client and auditor team, and then discussing about the audit result from due diligence.The rule and responsibilities of auditor in due diligence task arise because of business needs. Company or auditors’ clients can’t make their decision without recommendation from auditors in due diligence. For example, in merger or joint venture process, company needs the auditors’ assessment in face uncertainty. Initial Public Offerring (IPO), as evidence for this necessity, the government rules require emiten to do due diligence in order to listing in Indonesian Capital Market (BEI). Keywords: due diligence, debrifing, merger, joint venture, and IPO
Sayuthi, Sayuthi; Fakultas Ekonomi Universitas Syiah Kuala
Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2010): Jurnal Telaah & Riset Akuntansi; 100-109
ANALISIS MANFAAT INSENTIF PAJAK PENGHASILAN DAN PENGARUHNYA PADA KEPATUHAN WAJIB PAJAK Studi tentang Kepuasan Wajib Pajak terhadap insentif pajak pada perusahaan PMA Agribisnis Tahun 2000 s.d 2007
Tax incentives are demanded by both tax payers and government to facilitate the business climate in the right way. From the government point of view, tax incentives are government’s sacrifice to promote investments in the certain industry or locations; on the other hand, from taxpayer’s point of view, it is an opportunity to develop their business as more funds are available from less tax liabilities. Government should be careful to give tax incentives since target tax revenue has become larger and larger. On the other hand, taxpayers are skeptic with the tax incentives whether there are any benefits for their business. The answer to the skepticism depends on taxpayer’s satisfaction on the tax incentives received. Based on the result of this research to the agribusiness foreign investor’s samples, the degree of satisfaction from the tax incentives is varied. It depends on the type of tax incentive, business characteristic of tax payer and the countries of investors. In micro economics theory, satisfaction to a firm’s product usually leads to the loyalty to the product itself and furthermore leads to sales increasing. In line with the economic theory, tax payer’s satisfaction to a tax incentive will lead to the tax compliance and in a democratic country, the voluntary tax complience is the best foundation to increase tax collectibility.. This research noted that there are correlation between tax satisfaction to a tax incentive and taxpayer’s compliance. Keywords: Tax incentives, investment, tax satisfaction, voluntary tax complience
Jurnal Telaah dan Riset Akuntansi; Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi; 21-32
PENGARUH PROFIT MARGIN, INVESTMENT TURNOVER, EQUITY MULTIPLIER TERHADAP RETURN ON EQUITY
The 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 Equity
Animah, Animah; Fakultas Ekonomi Universitas Mataram
Sasanti, Elin Erlina; Fakultas Ekonomi Universitas Mataram
Karina, Nina; Fakultas Ekonomi Universitas Mataram
Jurnal Telaah dan Riset Akuntansi; Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi; 165-182
PENGARUH AKUNTABILITAS, PENGETAHUAN AUDIT DAN GENDER TERHADAP KUALITAS HASIL KERJA AUDITOR INTERNAL (Studi Empiris Pada Inspektorat Wilayah Provinsi DKI Jakarta)
This research examines the influence of accountability, audit knowledge, and gender to quality of work of internal auditors. The respondents in this study were auditors who worked for The Inspectorate of DKI Jakarta Province. The number of auditor who observed in this study was 68 auditors. They came from some auditors who worked in The Inspectorate of DKI Jakarta Province. The method of determining the sample was purposive sampling method, the data processing methods. That used by researcher were the multiple regression analysis.The result shows that the accountability, audit knowledge and gender simultaneously and significantly to quality of work of internal auditors. Keyword: accountability, audit knowledge, gender, quality of work of internal auditor.
Salsabila, Ainia; Universitas Islam Negeri Syarif Hidayatullah Jakarta
Prayudiawan, Hepi; Universitas Islam Negeri Syarif Hidayatullah Jakarta
Jurnal Telaah dan Riset Akuntansi; Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi; 155 – 175
IMPLEMENTASI TEKNOLOGI TELEKOMUNIKASI DALAM SISTEM INFORMASI AKUNTANSI UNTUK PERTUKARAN DATA DI LINGKUNGAN BISNIS GLOBAL
This 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 Systems
Jurnal Telaah dan Riset Akuntansi; Vol 2, No 1 (2009): Jurnal Telaah & Riset Akuntansi; 26-43
ANALISIS PERUBAHAN ALOKASI BELANJA DALAM ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBA) PROVINSI NAGGROE ACEH DARUSSALAM
This study analyzes changes in the Government of Aceh APBA using samples and data sourced from APBA-law documents the government change in Aceh, fiscal year 2006, 2007 and 2008. The data used is purely budgetary data and changing budget allocations for indirect spending and direct spending, which is kind of personnel expenditure, expenditure for goods and services, and capital expenditure, as well as the data is in SILPA research do with Why Based on the results of data analysis and discussion can be concluded that the Personnel expenditures significantly positively correlated with purchases of goods and services, but not correlated with capital expenditures, changes in regional budgets (APBA-P). Purchase of goods and services does not necessarily correlate with the magnitude of capital expenditures and Silpa last year did not affect the changes in the allocation and type of SKPA ceiling SKPA shopping. Keyword; Budget, Revenue, Expenditure, Local Government
Asmara, Jhon Andra; Fakultas Ekonomi Universitas Syiah Kuala
Jurnal Telaah dan Riset Akuntansi; Vol 3, No 2 (2010): Jurnal Telaah & Riset Akuntansi; 155-172