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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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Attitudes towards Accountant Profession: Perception of Accounting Students in Aceh Province, Indonesia Nita Erika Ariani; Fauziah Aida Fitri; Lilis Maryasih
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.915 KB) | DOI: 10.24815/jaroe.v4i2.21449

Abstract

Objective – This study is aimed to examine the perceptions of undergraduate accounting students in choosing the profession as a professional accountant particularly in the context of Aceh Province, Indonesia. Design/methodology – Quantitative research method was used with multinomial logistic regression analysis, which observes students’ perceptions in choosing career as a professional accountant. The population in this study consist of all final year accounting students at major public universities in Aceh, Indonesia, i.e. Faculty of Economics and Business (FEB) Syiah Kuala University Banda Aceh, FEB Malikussaleh University Lhokseumawe, FEB Teuku Umar University Meulaboh and FEB Samudra Langsa University. Final year students are deemed as most relevant samples as at this stage the majority of students may make decisions in choosing the right career for them once they graduate. Results – It was found that of the six variables studied for their influence on the attitudes of accounting students, only the variable of accounting as a career choice affected the perceptions of accounting students in choosing a career as an accounting profession. Limitation/Suggestion – Future research may add students from private universities as samples to observe the comparison of the attitudes of students majoring in accounting. An in-depth interview may also be conducted to gain more meaningful findings.
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.
Attitudes towards Accountant Profession: Perception of Accounting Students in Aceh Province, Indonesia Nita Erika Ariani; Fauziah Aida Fitri; Lilis Maryasih
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i2.21449

Abstract

Objective – This study is aimed to examine the perceptions of undergraduate accounting students in choosing the profession as a professional accountant particularly in the context of Aceh Province, Indonesia. Design/methodology – Quantitative research method was used with multinomial logistic regression analysis, which observes students’ perceptions in choosing career as a professional accountant. The population in this study consist of all final year accounting students at major public universities in Aceh, Indonesia, i.e. Faculty of Economics and Business (FEB) Syiah Kuala University Banda Aceh, FEB Malikussaleh University Lhokseumawe, FEB Teuku Umar University Meulaboh and FEB Samudra Langsa University. Final year students are deemed as most relevant samples as at this stage the majority of students may make decisions in choosing the right career for them once they graduate. Results – It was found that of the six variables studied for their influence on the attitudes of accounting students, only the variable of accounting as a career choice affected the perceptions of accounting students in choosing a career as an accounting profession. Limitation/Suggestion – Future research may add students from private universities as samples to observe the comparison of the attitudes of students majoring in accounting. An in-depth interview may also be conducted to gain more meaningful findings.
PERENCANAAN DAN PENGANGGARAN PEMERINTAH DAERAH OTONOMI KHUSUS DITINJAU DARI ASPEK KEPRILAKUAN Fauziah Aida Fitri; Mirna Indriani
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.
Co-Authors Amalya Hasina Anzib, Nuraini Aryani Aryani Eva Fadilah Fakhri Hatta Lilis Maryasih, Lilis Mirna Indriani Muammar Rizky Muhammad Yolly Setiawan Nanda Safrizal Nazira Nazira Nita Erika Ariani Ratna Mulyany, Ratna Teuku Meurah Albar