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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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Journal : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

 1 
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
PENGARUH KESADARAN ETIS DAN PERTIMBANGAN ETIS TERHADAP WHISTLEBLOWING: EMOSI SEBAGAI VARIABEL PEMODERASI Eva Fadilah; Fauziah Aida Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i3.20682

Abstract

This study had a purposed to evaluate the effect of ethical awareness, ethical judgement on whistleblowing with emotion as a moderating variable on employees of PT PLN (Persero) in the cities of Banda Aceh and Aceh Besar. The sample taking by non-probability sampling method and purposive sampling. It obtained 138 sample of permanent employees at PT. PLN (Persero) in the cities of Banda Aceh and Aceh Besar. The data used is primary data collected in a hybrid way, that is, some of the questionnaires were answered directly and some were answered through the google form. This study using multiple linear regression models and moderated regression analysis. The results of this study indicate that both simultaneously and partially, ethical awareness and ethical judgement have a significant effect on whistleblowing, but the results of testing the moderating variable, namely emotion, cannot moderate ethical awareness and ethical considerations on whistleblowing.
PENCEGAHAN KECURANGAN: APAKAH WHISTLEBLOWING SYSTEM, PENGENDALIAN INTERNAL, GOOD CORPORATE GOVERNANCE, DAN INTEGRITAS PENTING? Aryani Aryani; Fauziah Aida Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023: IN PRESS
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.24929

Abstract

This study examines the effect of the whistleblowing system, internal control, Good Corporate Governance, and integrity on fraud prevention. The population in this study were all internal employees of the Aceh Province Directorate General of Taxes. The sampling technique is saturated sampling or census with 108 respondents. The data type used is primary data obtained through distributing questionnaires directly to the respondents. This study uses multiple linear regression analysis with the help of the IBM SPSS Statistics 25 program. The findings indicate that the whistleblowing system does not affect fraud prevention. Internal control does not affect fraud prevention. Good Corporate Governance has a positive and significant effect on fraud prevention. Integrity has a positive and significant effect on fraud prevention. These results are expected to be a point of view for the Aceh Province Directorate General of Taxes in preventing fraud.
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