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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Akuntansi Multiparadigma Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal ASET (Akuntansi Riset) Journal of Accounting Research, Organization and Economics (JAROE)
Fauziah Aida Fitri
Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Perencanaan dan Penganggaran Pemerintah Daerah Otonomi Khusus Ditinjau dari Aspek Keprilakuan Fitri, Fauziah Aida; Indriani, Mirna
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Planning and Budgeting of Special Autonomy Local Government from Behavioral Aspect. The research objective is to identify behavioral factors  in the budgetary process with outcomes  key performance indicators for each behavioral component. This research was conducted in five areas in districts of the Governing of Aceh, Banda Aceh, Aceh Utara, Bireuen, Aceh Tengah and Aceh Jaya. Respondents were officials involved in drafting local budgets.  Data analysis was done at each stage of the budgeting process are the planning, implementation and accountability phase. Research results show that: 1) there is a good participation of personnel, 2) there is a good perception of justice, and 3) a good commitment to the objectives of personnel. Perencanaan dan Penganggaran Pemerintah Daerah Otonomi Khusu Ditinjau dari Aspek Keprilakuan. Tujuan dar riset ini adalah untuk mengindentifikasi faktor-faktor keprilakuan dalam proses penganggaran dengan hasil kunci indikator kinerja untuk setiap komponen. Riset ini dilakukan di lima area pada pemerintah Banda Aceh, Aceh Utara, Bireun, Aceh Tengah dan Aceh Jaya. Responden adalah pegawai yang terlibat dalam proes penganggaran lokal. Analisis data dilakukan pada setiap tahap proses penganggaran yaitu perencnaan, implementasi dan akuntabilitas. Hasil menunjukkan bahwa 1) terdapat partisipasi yang baik antara pegawai, 2) terdapat persepsi atas keadilan yang baik, dan 3) terdapat komitmen yang baik atas tujuan pegawai.
PERENCANAAN DAN PENGANGGARAN PEMERINTAH DAERAH OTONOMI KHUSUS DITINJAU DARI ASPEK KEPRILAKUAN Fitri, Fauziah Aida; Indriani, Mirna
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.705 KB) | DOI: 10.18202/jamal.2011.04.7108

Abstract

Planning and Budgeting of Special Autonomy Local Government from Behavioral Aspect. The research objective is to identify behavioral factors  in the budgetary process with outcomes  key performance indicators for each behavioral component. This research was conducted in five areas in districts of the Governing of Aceh, Banda Aceh, Aceh Utara, Bireuen, Aceh Tengah and Aceh Jaya. Respondents were officials involved in drafting local budgets.  Data analysis was done at each stage of the budgeting process are the planning, implementation and accountability phase. Research results show that: 1) there is a good participation of personnel, 2) there is a good perception of justice, and 3) a good commitment to the objectives of personnel.Perencanaan dan Penganggaran Pemerintah Daerah Otonomi Khusu Ditinjau dari Aspek Keprilakuan. Tujuan dar riset ini adalah untuk mengindentifikasi faktor-faktor keprilakuan dalam proses penganggaran dengan hasil kunci indikator kinerja untuk setiap komponen. Riset ini dilakukan di lima area pada pemerintah Banda Aceh, Aceh Utara, Bireun, Aceh Tengah dan Aceh Jaya. Responden adalah pegawai yang terlibat dalam proes penganggaran lokal. Analisis data dilakukan pada setiap tahap proses penganggaran yaitu perencnaan, implementasi dan akuntabilitas. Hasil menunjukkan bahwa 1) terdapat partisipasi yang baik antara pegawai, 2) terdapat persepsi atas keadilan yang baik, dan 3) terdapat komitmen yang baik atas tujuan pegawai.
Insights Into Good University Governance In Indonesia: Do Internal Control And Whistleblowing Play A Role? Anzib, Nuraini,; Mulyany, Ratna; Fitri, Fauziah Aida
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.32231

Abstract

This research is focused on evaluating the quality of internal control systems, the quality of good university governance and the model of developing good university governance through the application of whistleblowing. The population comprise of all individuals involved in the process of implementing good university governance and internal control units (SPI) that exist in 4 provincial public universities in Aceh, Indonesia, where sampling is done randomly at each level for university loyalists. The observation data were analyzed using multiple regression model through the quantitative approach. The results findings indicate that internal control plays an important role in strengthening good university governance, while whistleblowing has no effect on strengthening good university governance. It indicates that whistleblowing has not been effectively used as mechanism to support good university governance and generally practiced in informal form without proper structure and mechanism of whistleblowing in place
ANALISIS KETEPATAN WAKTU PENYAMPAIAN LAPORANKEUANGANKEPADAPUBLIK: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Fauziah Aida Fitri; Nazira Nazira
Jurnal Telaah dan Riset Akuntansi Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Demands 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.
PENGARUH BEBAN KERJA, MOTIVASI, DAN INTEGRITAS TERHADAP KUALITAS AUDIT (STUDI PADA INSPEKTORAT KABUPATEN ACEH BESAR, ACEH BARAT DAYA, DAN KOTA BANDA ACEH) Amalya Hasina; Fauziah Aida Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the quality of the audit on the district inspectorate Aceh Besar, Aceh Barat Daya, and Banda Aceh through workload, motivation, and integrity. The data used in this study is primary data, the method of data collection is done by distributing questionnaires. Data obtained were analyzed using Linier Regression Techique with program IMB SPSS Ver 24. The result of analysis in this research is the working load has negatively significant impact to audit quality, to motivation and integrity was found to have positevly significant impact to audit quality inspectorate Aceh Besar, Aceh Barat Daya, and Banda Aceh.
PENGARUH KOMITMEN ORGANISASI, ETIKA ORGANISASI, KEADILAN KOMPENSASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP FRAUD (STUDI EMPIRIS PADA SKPD PEMERINTAH KOTA LHOKSEUMAWE) Teuku Meurah Albar; Fauziah Aida Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine the effect of organizational commitment, organizational ethics, compensation justice, and internal control system on fraud at SKPD Lhokseumawe Government. The population of this research is all units of SKPD in the city of Lhokseumawe government which totaling 31 of government departments, agencies, and offices (155 respondents). The qualified respondents consist of 152 questionnaire. Data collection techniques were conducted with questionnaires. The results of this research shown that simultaneously and partially, organizational commitment, organizational ethics, compensation justice, and internal control system have a negative effect on fraud at SKPD Lhokseumawe government.
PENGARUH INTELLECTUAL CAPITAL, FINANCING TO DEPOSIT RATIO DAN NON PERFORMING FINANCING TERHADAP PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA Fakhri Hatta; Fauziah Aida Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to investigate the influence of Intellectual capital, Financing to deposit ratio and Non performing financing on profitability of Islamic Banking in Indonesia. The analysis technique used in this study is the multiple linear regression analysis. The type of data employed is secondary data from financial statements of each banks. The  results  of  this  research  indicate  that  (1)  Intellectual  capital,  Financing to  deposit  ratio  and  Non performing financing simultaneously effect on profitability (2) Intellectual capital has no significant effect on profitability (3) Financing to deposit ratio has significant effect on profitability and (4) Non performing financing has significant effect on profitability of Islamic Banking in Indonesia
ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PENGENDALIAN INTERNAL, DAN KUALITAS LAPORAN KEUANGAN (STUDI PADA SKPD BENER MERIAH) Nanda Safrizal; Fauziah Aida Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The financial statements are one of the most important and inseparable elements of an entity. The preparation of government financial statements is a manifestation of the transparency and accountability of state financial management. This research was conducted in 2017. The purpose of this study is to find how well the application of Government Accounting Standard, internal control, and quality of financial statements in SKPD Bener Meriah. Sources of data in this study gathered from the primary data. The data required in this study are data that is associated with the implementation of SAP, internal control, and quality of financial statements. These data are collected by using questionnaires that will be distributed to each respondent. The respondents in this study are head of SKPD, head of finance, and finance staff. The results concluded that the application of government accounting standards and internal controls can be stated that have been applied correctly in accordance with applicable government regulations. The quality of the financial statements in SKPD Bener Meriah also has good quality, it can be identify based on the opinion given by BPK.
PENGARUH TURNOVER INTENTION, ORGANIZATION COMMITMENT, DAN LOCUS OF CONTROL TERHADAP DYSFUCNTIONAL AUDIT BEHAVIOUR Muhammad Yolly Setiawan; Fauziah Aida Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to find out and evaluate the influence of turnover intention, organization commitment and locus of control toward dysfunctional audit behavior. Based on the census method, th is research used samples of 64 respondents as auditors who work in Finance and Development Supervisory Agency (BPKP) of Aceh Representative. This study was conducted using primary data obtained through the questionnaire. The data analysis used multiple regression analysis with data processing using SPSS version 22. The result of the study shows that turnover intention does not have a significant influence on dysfunctional audit behavior. While organization commitment and locus of control have a significant influence on dysfunctional audit behavior.
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, PENEGAKAN HUKUM, DAN PERILAKU TIDAK ETIS TERHADAP KECURANGAN AKUNTANSI Muammar Rizky; Fauziah Aida Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 2 (2017): Mei 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine the influence of effectiveness of internal control, compliance to accounting rules, law enforcement and unethical behavior toward accounting fraud SKPA  Aceh Province. The population in this study are all agencies or departements of Aceh goverment offices and secretariat totaled 52 SKPA and was choosen randomly with simple random sampling methode into 35 SKPA. The collecting of data and information needed in this research was done by field research. The data used is primary data collected directly from the subject of research by a questionnaire form. The testing of the influences of independent variables toward dependent variables was done by using multiple linear regressions model. The results of this research shows that both partially and simultaneously, effectiveness of internal control, compliance to accounting rules, law enforcement and unethical behavior are significantly influential to the accounting fraud in SKPA  Aceh Province. Keywords: accounting fraud, effectiveness of internal control, compliance to accounting rules, law enforcement,                 unethical behavior
Co-Authors Amalya Hasina Anzib, Nuraini Aryani Aryani Eva Fadilah Fakhri Hatta Indriani, Mirna Lilis Maryasih, Lilis Mirna Indriani Muammar Rizky Muhammad Yolly Setiawan Nanda Safrizal Nazira Nazira Nita Erika Ariani Ratna Mulyany, Ratna Teuku Meurah Albar