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Hasan Basri
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Akuntabilitas Keuangan pada Kantor Kementerian Agama Dalam Wilayah Provinsi Aceh Zulfahmi Zulfahmi; Hasan Basri; Darwanis Darwanis
Jurnal Telaah dan Riset Akuntansi Vol 9, No 2 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The efforts to improve the financial accountability in governmental sector is very important to be taken in order to fulfil society demand. Having a reliable accountability will improve the trust of society as well as other stakeholders toward those who are responsible for it. As a form of government’s accountability in managing the state’s finances, it is very important to the entities of governmental sector to provide financial statements. The purpose of this research is to analyse the accountability in the ministries of religion in Aceh province. This study used descriptive analysis method. The population of this study included all offices working under the Ministry of Religion in the province of Aceh which involved 24 offices. The results of the study indicated that by implementing good and adequate financial accountability components, which accountability for probity and legality, process accountability, performance accountability, programme accountability, and policy accountability, will improve the financial accountability in the ministries of religion in Aceh.KEYWORDS : financial accountability, financial statement, the Ministry of Religion.
Pengaruh Pemahaman Standar Akuntansi Pemerintahan Berbasis Akrual, Pemanfaatan Teknologi Informasi dan Komitmen Organisasi Terhadap Efektivitas Penyusunan Laporan Keuangan dengan Gaya Kepemimpinan Sebagai Pemoderasi pada Badan Peradilan Se-Aceh Muthmainnah Muthmainnah; Hasan Basri
Jurnal Telaah dan Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aimed to examine the effect of understanding of accrual-based government accounting standards, utilization of information technology, organizational commitment, leadership style towards the effectiveness of financial statements preparation either simultaniously or partially. The population in this experiment was the entire unitworks on Courts in Aceh Provincewith total population of 43 units. Primary data used in this studywas a questionnaire distributed directly to 86 respondents. The analytical method used in this study was the interaction regression analysis. The results of this study demonstrated an understanding of accrual-based government accounting standards, utilization of information technology, organizational commitment, leadership styles simultaniously and partially affecteds the effectiveness of the preparation of financial statements, while moderation not all strengthening the effectiveness of the preparation of the financial statements.KEYWORDS : Understanding of accrual-based government accounting standards, Utilization of information technology, Organizational commitment, Leadership style, the effectiveness of the preparation of the financial statements.
Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Intern Terhadap Keandalan Laporan Keuangan di Lingkungan SKPD Kota Sabang Faizin Wahyudi; Hasan Basri
Jurnal Telaah dan Riset Akuntansi Vol 9, No 2 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The aim of this study was to examine the effects of capacity of human resource, the use of information technology and internal control system toward the reliability of financial reporting in the SKPD of Kota Sabang. This study was a census study, where the study used all elements of the population into research data. The population used in this study was all the accounting entity in the government of Kota Sabang which amount to 34 regional work units. The respondents in this study were the Head of SKPD which amount to 34 people. The results showed that the capacity of human resource, the use of information technology and internal control systems collectively have effects on the reliability of financial reporting in the SKPD of Kota Sabang.KEYWORDS : Human Resources, Use of Information Technology, Internal Control System and Reliability of Financial reporting
Pengaruh Partisipasi Anggaran, Motivasi Kerja dan Sistem Pengendalian Internal terhadap Kinerja Manajerial Elvia Hasmaneta Hamdani; Hasan Basri
Jurnal Telaah dan Riset Akuntansi Vol 9, No 1 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh partisipasi anggaran, motivasi kerja dan sistem pengendalian internal terhadap kinerja manajerial  pada SKPK lingkup Kabupaten Aceh Barat. Penelitian ini bersifat penelitian sensus, dimana penelitian menggunakan seluruh elemen populasi menjadi data penelitian. Populasi yang digunakan dalam penelitian ini adalah seluruh kuasa pengguna anggaran (KPA) di Kabupaten Aceh Barat  yang berjumlah 46 orang. Teknik pengumpulan data dilakukan dengan menggunakan kuesioner. Jenis data yang digunakan pada penelitian ini adalah data primer. Untuk  analisis data dilakukan dengan menggunakan software Statistical Package for Social Science (SPSS). Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukan bahwa secara bersama-sama partisipasi anggaran, motivasi kerja dan sistem pengendalian internal berpengaruh  terhadap kinerja manajerial. Sedangkan secara terpisah ditemukan partisipasi anggaran berpengaruh negatif terhadap kinerja manajerial, motivasi kerja berpengaruh  positif terhadap kinerja manajerial dan sistem pengendalian internal berpengaruh positif terhadap kinerja manajerial.KEYWORDS : Partisipasi Anggaran, Motivasi Kerja, Sistem Pengendalian Internal, Kinerja Manajerial
Pengaruh Corporate Governance Perception Indeks (CGPI), Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Bursa Efek Indonesia Rina Marlyanti; Hasan Basri; Faisal Faisal
Jurnal Telaah dan Riset Akuntansi Vol 8, No 2 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The objective of this research was to identify the partial and simultaneous effects of Corporate Governance Perception Index, profitability, and company size on the value of a company according to Indonesia Stock Exchange. Unbalanced panel data were used in this research. A number of 68 observations on Indonesia Stock Exchange (2011-2014) were found from 28 samples. Those data were then analyzed by using multiple linear regression. The process of data analysis involved the descriptive statistics for variables, simultaneous testing, and partial testing. The results indicated that Corporate Governance Perception Index, profitability, and company size simultaneously affected the value of a company according to Indonesia Stock Exchange. In addition, Corporate Governance Perception Index, profitability, and company size also partially and significantly affected the value of a company according to Indonesia Stock Exchange.KEYWORDS :  Corporate Governance Perception Index, profitability, and company size
Pengaruh Job Relevan Information, Partisipasi Anggaran dan Komitmen Organisasi Terhadap Budgetary Slack (Studi pada SKPK Pemerintah Kota Banda Aceh) Ella Sulfita; Hasan Basri; Faisal Faisal
Jurnal Telaah dan Riset Akuntansi Vol 10, No 2 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Aimed of the study was to analyze the influence of job relevance information, budget participatory and organizational commitment towards budgetary slack in SKPK (governmental working unit/institution) of Banda Aceh municipality government. The population of the study were head department of finance and treasury at the SKPK of Banda Aceh municipality government. Based on field survey, the number of SKPK in Banda Aceh municipality are 31 working units. This research would considered all the population as part of the respondents which amount of 62 people, thus this research could be classified as the cencus research. The study result showed thatjob relevance information, budget participatory and organizational commitment whether partially or simultaneously had a significant influence towards budget slack at the working units of Banda  Aceh municipality government. While, budget participatory had ansignificant influence toward budgetary slack in partially test. In addition, organizational commitment showed similar finding result that provide an significant influence toward the decreasing of budgetary slack at working units in Banda Aceh municipality government. KEYWORDS : Job Relevance Information, budget parcipatory,organizational commitment, and Budgetary Slack
Co-Authors Dana Siswar., Evi Iskandar, Darwanis, Ella Sulfita Elvia Hasmaneta Hamdani Faisal Faisal Faizin Wahyudi Muthmainnah Muthmainnah Rina Marlyanti Zulfahmi Zulfahmi