20 10 15608 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Fuadi Jaya, Alfi Syahril; Fakultas Keguruan dan Ilmu Pendidikan Unsyiah Date A point or period of time associated with an event in the lifecycle of the resource 2011-01-01 Description An account of the resource   This study is done at the Syiah Kuala University which aim to examine the influence of job motivation and the implementation of financial management to the implementation of financial accountability either simultaneously or partially.This research used census method. Respondents of this research are finance organizer at Syiah Kuala University.  The objective of this research is to be able to seek the influence between job motivation, the implementation of financial management and the implementation of financial accountability. This research use 18 populations peoples. The data used are primary data by using questionnaires to the respondents directly. Technics of data analysis used is path analysis. Results of this research indicate that by simultaneously or partially job motivation and the implementation of financial management have influence to the implementation of financial accountability. Job motivation has influence to the implementation of financial management  Keyword: job motivation, the implementation of financial management and the implementation of financial accountability Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/421 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/421/390 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi; 1-20 1693-3397 1693-3397 Title A name given to the resource PENGARUH MOTIVASI KERJA TERHADAP PELAKSANAAN FUNGSI MANAJEMEN KEUANGAN DALAM PENGELOLAAN PENDAPATAN NEGARA BUKAN PAJAK (PNBP) DAN DAMPAKNYA TERHADAP PELAKSANAAN AKUNTABILITAS KEUANGAN PADA UNIVERSITAS SYIAH KUALA Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Bakar, Usman; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2009-07-01 Description An account of the resource The objectives of this research are to analyze: the financial performance diffirence between manager after training and manager efore training. This research was done at the Micro Finanace Institution  in Aceh by using explanatory survey method. Sample unit are 29 Micro Finanace Institution. The analysis methods that is used are the difference test for unpaired two samples for means. The difference test is used to analyze the financial performance deffirence manager after training and manager before training. The hypothesis testing result shows that the financial performance of Micro Finanace Institution that manager after training is higher the financial performance of Micro Finanace Institution that manager before training at Aceh.             Key words: Training Manager and financial performance Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/321 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/321/306 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi; 152-164 1693-3397 1693-3397 Title A name given to the resource KINERJA KEUANGAN LEMBAGA KEUANGAN MIKRO SEBELUM DAN SETELAH PELATIHAN MANAJER KE JAWA TENGAH (STUDI PADA LEMBAGA KEUANGAN MIKRO DI BANDA ACEH) Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Coryanata, Isma; Universitas Bengkulu Date A point or period of time associated with an event in the lifecycle of the resource 2011-07-01 Description An account of the resource The main objective of this study is to examine increasing in the market competition about the application of manufacturing technology, deregulation of economies and privatization of government owned enterprises makes decision makers to be management accounting system (SAM) information more important.            This research reports the results of a study which offers an explaination for the relationship between intensity of market competition and business unit performance by incorporating into the model the use of managent accounting systems information by managers as moderating variable. To asses the relationship, data were colleced  from 87 enterprises in service.            The result of this research indicate that the intensity of market competition is a determinant of the use of the information MAS which, in turn, is a determinant plays a mediating role in the relationship between the intensity of market competition and business unit performance. An interpretation of the result is that those organizatations which use the information can effectively face competition in the market and thereby improve performance.Key words: technology be management accounting system informatiointensity of market     competition and business unit performance Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/589 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/589/498 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi; 139 - 154 1693-3397 1693-3397 Title A name given to the resource PENGGUNAAN TEKNOLOGI INFORMASI DAN SISTEM AKUNTANSI MANAJEMEN SEBAGAI PEMODERASI DALAM HUBUNGAN ANTARA INTENSITAS PERSAINGAN PASAR TERHADAP KINERJA PERUSAHAAN Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Pujiati, Evi Juliani; Fakultas Ekonomi Universitas Syiah Kuala Arfan, Muhammad; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2013-07-01 Description An account of the resource This research is aimed to investigate the influence of managerial ownership, institutional ownership, and bonus compensation, both simultaneously and partially, toward earnings management on listed companies from the manufacturing sector at the Indonesia Stock Exchange (ISX) for the year 2006-2010. The research type used is verificative research or hypothesis testing research. By using census method and unbalanced panel data, there are 77 firm observations fulfilling the population criteria.The data type used is secondary data gotten from the capital market reference center at the Indonesia Stock Exchange. The multiple regression analysis model is used to test the hypothesis.The results of this research show that (1) managerial ownership, institutional ownership, and bonus compensation simultaneously have influence toward earnings management (2) managerial ownership has negative influence toward earnings management (3) institutional ownership has negative influence toward earnings management, and (4) bonus compensation has negative influence toward earnings management. Keywords: managerial ownership, institutional ownership, bonus compensation, earnings management  Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/1324 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/1324/1205 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi; 122-139 1693-3397 1693-3397 Title A name given to the resource STRUKTUR KEPEMILIKAN DAN KOMPENSASI BONUS SERTA PENGARUHNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2006-2010 Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Rohman, Abdul; Fakultas Ekonomi Universitas Diponegoro Semarang Date A point or period of time associated with an event in the lifecycle of the resource 2009-01-01 Description An account of the resource The 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. Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/312 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/312/297 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 2, No 1 (2009): Jurnal Telaah & Riset Akuntansi; 15-25 1693-3397 1693-3397 Title A name given to the resource PENGARUH JABATAN ORGANISASI, BUDAYA ORGANISASI, DAN KONFLIK PERAN AUDITOR INTERNAL TERHADAP KEPUASAN KERJA INTERNAL AUDITOR (Studi pada Badan Urusan Logistik di Indonesia) Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Amirullah, Amirullah; Ispektorat Aceh Darwanis, Darwanis; Fakultas Ekonomi Universitas Syiah Kuala Yahya, M. Rizal; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2010-07-01 Description An account of the resource This research is aimed at analizing the infulence of auditor’s compentence and organizational commitment to implementation of finacial statement review both simultaneously and partially.Serving as the population in this research are 48 qualified auditor respondents from Aceh Inspectorate.  The data-collection was conducted by questionaire share-out, and the test of its validity and reliability.  The product moment correlation was used in validity test with 0,05 significance rate while in reability test Cronbach Alpha formula wa used.The result of the research shows that there is influence from auditor’s competence and organizational commitment to the implementation of finacial statement review both simultaneously and partially.  Determination Coefficient (R2) was 0,740. Its mean as much as 74.0% of changes in implemention of financial statement review can be explained by changes in auditors’s competence and commitment organizatinal factors. The rest 26.0 % can be explained by the other variables outside this research. The variable of auditor’s competence positifly influences to the implementation of financial statement review as much as 21,0 % and so does organizational cmmitment as much as 16,0%. keywords  :  auditor’s compentence, organizational commitment and implementation of finacial statement review Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/335 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/335/320 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 3, No 2 (2010): Jurnal Telaah & Riset Akuntansi; 130-154 1693-3397 1693-3397 Title A name given to the resource THE INFLUENCE OF AUDITOR’S COMPETENCE AND ORGANIZATIONAL COMMITMENT TO THE IMPLEMENTATION OF FINACIAL STATEMENT REVIEW IN ACEH INSPECTORATE Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Nur, Basyiruddin; Kantor Akuntan Publik Basyiruddin & Wildan Yahya, Muhammad Nur; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2011-01-01 Description An account of the resource The purpose of this research is to study the influence of several factors namely, reputation, competence, independency, fee, duration of audit and related regulations to the appointment of Public Accounting Firm as external auditor to execute general audit to the financial statements.This research used simple random sampling technique of survey by questionnaires whose respondents were the companies demanding general audit services provided by Public Accounting Firm.The result of this research indicates that several factors influence the decision of appointment of Public Accounting Firm as external auditor as follow : (1) independency of Public Accounting Firm. (2)audit fee (3) duration of fieldwork and submission of final audit report. (4) related regulation either upon to Public Accounting Firm or to it’s client. While on the other hand the reputation and competence factors do not influence to appointment of Public Accounting Firm as external auditor. Keywords : Public Accounting Firm, reputation, competence, independence, fee, duration of audit, regulations. Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/426 Language A language of the resource en Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi; 79-91 1693-3397 1693-3397 Title A name given to the resource ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENUNJUKAN KANTOR AKUNTAN PUBLIK SEBAGAI AUDITOR EKSTERNAL Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Ariani, Nita Erika; Fakultas Ekonomi Universitas Syiah Kuala Lautania, Maya Febrianty; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2008-07-01 Description An account of the resource      This study is aimed to knowing the sequence of audit procedure which most often signed off in time pressure condition.  Samples were selected by using random sampling method. From 119 questionnaires that have been distributed, there were 61 questionnaires returned and these were used as the research samples. This study was analyzed by using Friedman test to determinated the priority of discontinued audit procedures.     The result of this research indicates that there are priority sequence of discontinued audit prosedure in time pressure condition by governmental auditor in Banda Aceh. The most audit prosedure which  often to be left  is understanding business’s client. Then the following of sequence audit prosedure are control prosedure on on-line transaction aplication system, Confirmation, Reduced in samples, Internal auditor judgement, Subtantive test, Client internal control judgment, analitical prosedures, using management representative and audit prosedure which seldom to be left is physical examination.     The sugest of next research is to study at difference location and the classification of auditor based on how long time they have been work as auditor, so we can compare the auditor behavior between senior and junior auditor. Keyword : Premature Sign Off, Audit Prosedures, Government Auditor  Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/301 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/301/286 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 1, No 2 (2008): Jurnal Telaah & Riset Akuntansi; 157-163 1693-3397 1693-3397 Title A name given to the resource PERSEPSI AUDITOR TERHADAP PENGHENTIAN PREMATUR (PREMATURE SIGN OFF) ATAS PROSEDUR AUDIT YANG DIKAITKAN DENGAN TIME BUDGET PRESSURE (STUDI PADA AUDITOR PEMERINTAH DI KOTA BANDA ACEH) Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Siahaan, Victor D.; Badan Pemeriksa Keuangan RI Perwakilan Provinsi Aceh Date A point or period of time associated with an event in the lifecycle of the resource 2010-01-01 Description An account of the resource This research is done at BPK branch office  Aceh Province  which aim is to know how big the influence of professionalism and organization commitment toward auditor performance at BPK branch office Aceh Province, and to know if there is or no influence of professionalism to organization commitment at BPK branch office Aceh Province either simultaneously or partially.This research use sample method. Respondens of this research are the auditors at BPK branch office Aceh Province.  The objective of this research is to be able to seek the correlation of professionalism to  organization commitment and auditor performance with 44 auditors samples of populations 78 auditors who is taken at stratifide random sampling. Technics of data analysis the used is path analysis. The analysis indicate that beta scor for the influence of X₁ to X₂ is 0,379, X₁ to Y is 0,485 and X₂ to Y is 0,032.Result of this research indicate that auditor professionalism and organization commitment have significan influence toward auditors performance at BPK branch office Aceh Province by simultaneously. Partially, auditor professionalism have influence to organization commitment and auditors performance at BPK branch office Aceh Province, but do not have influence the organization commitment to auditors performance at BPK branch office Aceh Province by parsially.  Keyword : professionalism, organization commitment, and auditors performance. Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/326 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/326/311 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2010): Jurnal Telaah & Riset Akuntansi; 10-28 1693-3397 1693-3397 Title A name given to the resource PENGARUH PROFESIONALISME TERHADAP KOMITMEN ORGANISASI DALAM UPAYA MENINGKATKAN KINERJA AUDITOR (STUDI PADA KANTOR PERWAKILAN BPK-RI PROVINSI ACEH ) Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Pranowo, Ega Budi; Alumni UPN Veteran Yogyakarta Pasaribu, Hiras; UPN Veteran Yogyakarta Date A point or period of time associated with an event in the lifecycle of the resource 2013-07-01 Description An account of the resource This study is aimed to determine the effect of disclosure of Corporate Social Responsibility (CSR), the characteristics of the enterprises in the form of company size, and Institutional Ownership on Earnings Response Coefficient (ERC). This study sampled a total of 33 manufacturing companies according to certain criteria of population. The results show the simultaneous effect of disclosure of CSR, company size and institutional Ownership of the ERC. Partial results show that the negative effect on the disclosure of CSR ERC, company size is not very influential and have a negative relationship to the ERC, and Institutional Ownership has positive influence on Earnings Response Coefficient. Keywords: CSR, Ownership, Earnings Response Coefficient. Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/1368 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/1368/1249 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi; 175-185 1693-3397 1693-3397 Title A name given to the resource CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, KARAKTERISTIK PERUSAHAAN DAN PENGARUHNYA TERHADAP EARNINGS RESPONSE COEFFICIENT Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article