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All Journal Jurnal ASET (Akuntansi Riset) JURNAL PENDIDIKAN ROKANIA Kajian Akuntansi Methosika: Jurnal Akuntansi dan Keuangan Methodist Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Proceeding International Seminar of Islamic Studies Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Deliana Deliana
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Religion Arts Humanities Astronomy Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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PENERAPAN AKUNTANSI ASET TETAP MENURUT PSAK NO. 16 PADA PT PLN (PERSERO) WILAYAH SUMATERA UTARA AREA MEDAN Suwardani Suwardani; Eli Safrida; Sri Mahyuni; Deliana Deliana
Methosika: Jurnal Akuntansi dan Keuangan Methodist Vol 1, No 2 (2018): Methosika: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Methosika: Jurnal Akuntansi dan Keuangan Methodist

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (866.423 KB) | DOI: 10.46880/jsika.v1i2.12

Abstract

BUMN di Indonesia wajib menerapkan International Financial Reporting Standards sesuai dengan Surat Edaran Kementrian BUMN No. S-156/D4.MBU/2010. Namun, sesuai tenggat jadwal yaitu tahun 2012 masih ada beberapa BUMN yang kesulitan dalam menerapkan IFRS, pada Workshop Implementasi IFRS di BUMN di Hotel Bandung pada tanggal 9 Mei 2014, oleh Rudy Suryanto, S.E., M.Acc., Ak. Setiap perusahaan dituntut untuk dapat melakukan seluruh kegiatan akuntansinya berdasarkan standar akuntansi keuangan hal ini diatur dalam Undang-Undang Republik Indonesia Nomor 40 Tahun 2007 Tentang Perseroan Terbatas Pasal 66 ayat (3) menyatakan bahwa laporan keuangan sebagaimana dimaksud pada ayat (2) huruf a disusun berdasarkan standar akuntansi keuangan. Oleh karena itu, diperlukan standar akuntansi dalam penerapan akuntansi aset tetap perusahaan. Indonesia memiliki standar akuntansi yang mengatur tentang aset tetap yaitu Pernyataan Standar Akuntansi Keuangan (PSAK) No. 16 yang diadopsi dari IFRS. Penelitian ini dilakukan untuk mengetahui penerapan akuntansi aset tetap dan kebijakan akuntansi aset tetap pada PT PLN (Persero) Wilayah Sumatera Utara Area Medan dibandingkan dengan PSAK No.16. Metode pengumpulan data adalah studi dokumentasi dan wawancara. Teknik analisis data yang dilakukan adalah kualitatif pendekatan deskriptif. Hasil penelitian menunjukkan bahwa penerapan akuntansi aset tetap dan kebijakan akuntansi aset tetap PT PLN (Persero) Wilayah Sumatera Utara Area Medan telah berpedoman pada PSAK No.16, hanya saja diperlukan sedikit pembenahan dalam melakukan revaluasi aset tetap dan penentuan metode penyusutan yang digunakan serta pengungkapan aset tetap dalam Lampiran Keuangan.
Form and Meaning of Verb Reduplication in Devayan Language of Simeulue Aceh Restria Mulyani; Deliana Deliana; Khairina Nasution
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3113

Abstract

This research aims to describe the form and meaning of verb reduplication in Devayan language of Simeulue Aceh. One of the regional languages in Aceh Indonesia.  The research uses descriptive qualitative research method. The data source is done by written and oral data. The data is written from the folklore (Nafi-Nafi), the words of advice in Nandong, and devayan dictionary. While the oral data source from the original speaker with the collection technique Data used listen and talk method and then analyze the data with the method of Padan(distributional method) and Agih(Identity method) continued with the technique of reading the script. The result of the research finds that the form of the verb reduplication in devayan language of Simeulue Aceh are : 1)Basic verb reduplication  (2). Affixed verb reduplication. The affixed verb reduplication consist of: (1) Verb reduplication prefixed (Ma-, Mampa-, Mansi,and ni-) and (2) Infixed Reduplication(-um). The meaning of contained in verb reduplication Devayan language of Simeulue aceh are: (1) Repetition meaning 2) Mutual or reciprocal meaning (3). Meaning of done without purpose. 4). meaning about thing (5) Meaning of similarity in time (6) Meaning of done carelessly 7) Meaning of intensity, (8) Meaning of issuing and producing and (9) meaning of doing and giving.   
PENINGKATAN KETERAMPILAN MENYIMAK TEKS PROSEDUR PADA SISWA KELAS VII DI SMPN 6 SINGINGI HILIR MELALUI STRATEGI GUIDED NOTE TAKING Deliana Deliana
JURNAL PENDIDIKAN ROKANIA Vol 5 No 1 (2020): Jurnal Pendidikan Rokania
Publisher : STKIP ROKANIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.825 KB) | DOI: 10.37728/jpr.v5i1.292

Abstract

This study aims to improve the skills of listening to procedural texts in grade VII students at SMPN 6 Singingi Hilir through the Guided Note Taking strategy. This type of research is classroom action research using two cycles and four stages, namely planning, action, observation, and evaluation. Research instruments, namely teacher and student observation sheets and performance tests in the form of the results of the test of listening to the text of the procedure. The study revealed that the initial test results of the average value of students was 54.4, the first cycle the average value of students was 77.53 and in the second cycle the average value of listening to students was 90.3. Test results show an increase. From the results of the study revealed that the evaluation results indicate the success of teachers in learning is determined by planned activities with an improved change between the implementation of the activities of cycle I and II. It was concluded that learning to listen to the text of the procedure with the guided note taking strategy could improve the listening skills of the eighth grade students at SMPN 6 Singingi Hilir.
Efektivitas Audit Internal Pada Perguruan Tinggi Negeri Di Provinsi Sumatera Utara Deliana Deliana; Abdul Rahman
Kajian Akuntansi Volume 21, No. 2, 2020
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v21i2.6781

Abstract

This study aims to determine how the effectiveness of internal audit  in State Universities in North Sumatra Province. This research was conducted by distributing questionnaires and conducting interviews with several people involved in the Satuan Pengawas Interen (SPI) consisting of the SPI chairperson, team leader and examiner. The results of this study indicate that the effectiveness of internal audit in State Universities in North Sumatra Province has been effective.Keywords: Internal Audit Effectiveness, Top Management Support, Audit Findings 
Intellectual Capital Performance Of State-Owned Enterprises In Indonesia Rima Rachmawati; Deliana Deliana; Rini Lestari
Kajian Akuntansi Volume 23, No. 1, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i1.9079

Abstract

Tujuan penelitian ini untuk mengukur kinerja pengelolaan modal intelektual di Badan Usaha Milik Negara dengan menggunakan model Pulic dikenal dengan Value Added Intellectual Capital. Data yang digunakan adalah laporan keuangan BUMN tahun 2020. Hasil kajian menunjukkan 10 BUMN dengan kategori top performance dan 11 BUMN dengan kategori bad performance. Implikasi penilaian ini mendorong BUMN untuk terus membenah dalam memanfaatkan modal intelektual untuk menciptakan nilai agar mampu bertahan dan memiliki daya saing di Era Pengetahuan saat ini.The purpose of this study is to measure the performance of intellectual capital management in State-Owned Enterprises using the Pulic’s model known as Value Added Intellectual Capital. The data used is the financial statements of SOEs for 2020. The results of the study show 10 SOE’s in the top performance category and 11 SOE’s in the bad performance category. The implications of this assessment encourage SOE’s to continue to improve in utilizing intellectual capital to create value in order to be able to survive and have competitiveness in the current Knowledge Age.
FRAUD DETECTION OF FINANCIAL STATEMENTS WITH DIAMOND FRAUD ANALYSIS Deliana Deliana; Ruth Rebecca Oktalia
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.43650

Abstract

This study aims to empirically test the detection of financial statement fraud using Fraud Diamond analysis which explains the factors that influence the occurrence of fraud. The population in this study is the infrastructure, utility, and transportation sector companies listed on the Indonesia Stock Exchange in 2016 – 2019 with a total of 83 companies. A total of 12 companies were sampled using the purposive sampling technique. This study uses secondary data and the analytical method used is multiple linear regression analysis with SPSS tools. The results of this study indicate that the level of Leverage (LEV) affects financial statement fraud. Changes in total assets (ACHANGE), Return On Assets (ROA), Insider share ownership (OSHIP), Special party transactions (RPT), Independent audit members (BDOUT), Change of Public Accounting Firm (KAP) (AUDCHANGE), and Changes in the Board of Directors (DCHANGE) does not affect financial statement fraud.
Business Ethics In Islam Sri Sukarningsih; Deliana Deliana
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.714 KB)

Abstract

Business ethics is becoming something important today. Many cases of violations in the business world in the past that have had a negative impact have raised the importance of business ethics awareness. Islamic business ethics in every aspect of the company in terms of the implementation of the axioms of Islamic business ethics namely monotheism, balance, responsibility, free will, and virtue (ihsan). The application of Islamic business ethics has a positive impact on the entire operational process of the company. This is indicated by the results of the analysis of several aspects, namely aspects of marketing, management and human resources, legal, social, environmental impact, and financial aspects. The concept of business in Islam involves the concepts of wealth, income and material goods which belong to God, and humans only belong to Him. As a consequence, every Muslim has a responsibility to establish justice in society. Islamic business ethics has two inherent aspects namely honesty and fairness. The principle of honesty will give birth to various praiseworthy attitudes, namely: do not cover the defects of goods sold, do not commit fraud in buying and selling, do not commit gharar, and all kinds of transactions that are prohibited in Islam. While the principle of justice includes balance and responsibility. Balance in the world and the hereafter and responsibility to fellow human beings and responsibilities.
Faktor-faktor yang mempengaruhi Keberhasilan Audit : Objektivitas , Integritas Auditor dan Profesionalisme Auditor Masril Tua Rambe; Tigor Panuturi Tambunan; Cris Kuntadi; Deliana Deliana
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 1 No. 1 (2023): Manajemen, Akuntansi, dan Logistik ( JUMATI )
Publisher : Cipta Kind Publisher

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Abstract

Riset terdahulu atau riset yang relevan sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan penomena hubungan atau pengaruh antar variable. Artikel ini mereview faktor-faktor yang memengaruhi Keberhasilan Audit, yaitu Objektivitas , Integritas Auditor dan Profesionalisme Auditor, suatu studi literature Keberhasilan Audit. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Objektivitas berpengaruh terhadap Keberhasilan Audit; 2) Integritas Auditor berpengaruh terhadap Keberhasilan Audit; dan 3) Profesionalisme Auditor berpengaruh terhadap Keberhasilan Audit.
Co-Authors Abdul Rahman Cris Kuntadi Khairina Nasution Laksono Trisnantoro Masril Tua Rambe Restria Mulyani Rima Rachmawati Ruth Rebecca Oktalia Safrida, Eli Sri Mahyuni Sri Sukarningsih Suwardani Suwardani Tigor Panuturi Tambunan