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All Journal Jurnal Ilmiah Akuntansi dan Bisnis AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Kajian Akuntansi JURNAL MUTIARA AKUNTANSI Reviu Akuntansi dan Bisnis Indonesia Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Jurnal Akuntansi, Keuangan dan Perpajakan Kajian Akuntansi Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Proceeding of International Conference on Multidisciplinary Research
DELIANA DELIANA
Jurusan Akuntansi Politeknik Negeri Medan
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Public Health Social Sciences

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ANALISIS GENDER TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA DOSEN DI JURUSAN AKUNTANSI POLITEKNIK NEGERI MEDAN RINI INDAHWATI; DELIANA DELIANA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.245 KB)

Abstract

Based on Indahwati (2007), it can be concluded that students want lecturer to be more empathetic to them. The inability of lecturers to be empathetic to students is most likely due to the lack of job satisfaction. This research aims to present data about the level of lecturers’ job satisfaction to be analyzed by gender. The expected outcome of this research is the measurability of the level of lecturer’s job satisfaction in Accounting Department of State Polytechnic Medan and the degree of differences between male and female lecturers’ satisfaction. It could be concluded there is a significance difference between male and female lecturers’ job satisfaction.
Pendeteksian Kecurangan Laporan Keuangan Dengan Analisis Fraud Triangle Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Abdul Rahman; Deliana Deliana; Daniel Gopas
Kajian Akuntansi Volume 22, No. 1, 2021
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v22i1.7787

Abstract

Abstrak Penelitian ini bertujuan untuk membuktikan faktor risiko yang menyebabkan kecurangan laporan keuangan yang terdiri dari stabilitas keuangan, tekanan eksternal, kebutuhan keuangan pribadi, target keuangan, sifat industri, pengawasan yang tidak efektif dan perubahan KAP.  Penelitian dilakukan pada perusahaan Perbankan yang terdaftar di bursa efek Indonesia.  Uji hipotesis menggunakan  analisis regresi berganda. Hasil penelitian ini menunjukan bahwa Financial Target (ROA) dan Nature Of Industry (RPT) menyebabkan kecurangan laporan Keuangan  (Financial Statement Fraud) secara parsial pada perusahaan perbankan terdaftar di bursa efek indonesia periode tahun 2016-2019.  Financial Stability (ACHANGE), PersonalFinancial Need (OSHIP), External Pressure (LEV), Ineffetive Monitoring (BDOUT) dan Rationalization (AUDCHANGE) tidak menyebabkan kecurangan laporan keuangan (financial Statement Fraud) secara parsial  
The Effect Of Financial Distress And Audit Delay On Auditor Switching On Banking Companies Listed On The Indonesia Stock Exchange Deliana deliana; Abdul Rahman; Lifian Monica; Ariama Susanti
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.v23i1.9318

Abstract

This study aims to prove the effect of financial distress and audit delay on auditor switching. The study was conducted in banking companies listed on the Indonesia Stock Exchange. The population of this study is the financial statements of banking companies listed on the Indonesia Stock Exchange. in 2016-2019 as many as 45 companies. Determination of the sample using purposive sampling using certain criteria, companies that meet the criteria are 37 companies with 4 years of observation, so the number of observations in this research is 148. Tests were carried out using logistic regression analysis with the help of SPSS software. The results of this study indicate that financial distress and audit delay have no effect on auditor switching.
The Role Of Internal Audit In Fraud Prevention And Disclosure : Literature Riview Khairini Melinda; Ariama Susanti; Juneva Kastarina Tarigan; Deliana Deliana; Ilham Hidayah Napitupulu
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.v23i1.9400

Abstract

This study aims to determine the effect of internal audit in preventing and disclosing fraud. The number of frauds that occur in an organization shows the need for an internal audit body in the company so that it can reduce or even eliminate fraud that occurs. This literature review is a study of the role of internal audit in preventing and disclosing fraud which aims to find out the variables in internal audit for preventing and disclosing fraud based onprevious studies, so there is still a lotof potential forfurthermodification/development. Of the ten studies included in this literature review, there are differences in research results. Eight studies state that internal audit has a significant effect on preventing and disclosing fraud, but two articles state that internal audit does not have a significant effect on preventing and disclosing fraud.
PENGARUH SISTEM INFORMASI AKUNTANSI DALAM PELAPORAN KEUANGAN PEMERINTAH DAERAH Muhammad Hafiz; Suryanto Suryanto; Muhammad Azmii Dalimunthe; Deliana Deliana; Ilham Hidayah Napitupulu
JURNAL MUTIARA AKUNTANSI Vol 7 No 1 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i1.2550

Abstract

An accounting information system is an information system that has an information processing process that produces financial reports. This research is causative. The data used in this study were from several previous studies. This study discusses an accounting information system that is able to assist the financial reporting process and an effective system in the financial reporting process.
OPTIMALISASI PERAN PERPUSTAKAAN PADA MTS MIFTAHUL JANNAH KELURAHAN DAMAI KECAMATAN BINJAI UTARA Dina Arfianti Siregar; Deliana; Ismi Affandi; Riswanto
Jurnal Ilmiah Madiya (Masyarakat Mandiri Berkarya) Vol. 1 No. 1 (2020): Edisi Mei 2020
Publisher : Politeknik Negeri Medan

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Abstract

Adapun tujuan khusus dalam program pengabdian masyarakat ini adalah meningkatnya minat baca dari para siswa MTs Miftahul Jannah melalui penambahan sarana dan fasilitas perpustakaan seperti rak buku, buku-buku bacaan, kipas angin, meja panjang untuk membaca, karpet lantai, dan penataan/ layout inventaris yang ada di perpustakaan. Disamping itu juga akan diberikan pelatihan manajemen pengelolaan perpustakaan yang akan dapat meningkatkan skill/kemampuan dari segenap unsur sekolah baik guru-guru, pengelola perpustakaan maupun para siswa. Diharapkan dengan terlaksananya kegiatan ini, nantinya akan terwujud kondisi yang nyaman bagi siswa untuk membaca, penataan ruangan yang rapi,dan prosedur pelaksanaan aktivitas di perpustakaan lebih teratur dan dan terorganisir dengan baik.
Peningkatan Usaha Tahu Melalui Penerapan Teknologi Mesin Penggiling Kacang Kedelai dan Pelatihan Manajemen Pembukuan Sederhana Dina Arfianti Siregar; Deliana Deliana; Sarjianto Sarjianto; Cut Nizma; Ilham Hidayah Napitupulu
Jurnal Ilmiah Madiya (Masyarakat Mandiri Berkarya) Vol. 2 No. 2 (2021): Edisi November 2021
Publisher : Politeknik Negeri Medan

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Abstract

Judul Program Pengabdian Masyarakat ini adalah Peningkatan Usaha Tahu Trisni di Desa Kolam Kecamatan Percut Sei Tuan Kabupaten Deli Serdang. Tujuan kegiatan ini adalah untuk membantu mitra dalam meningkatkan omzet penjualan tahu yang selama ini mengalami penurunan baik dari segi kualitas maupun kuantitas. Mitra mengalami penurunan jumlah tahu yang dihasilkan karena mesin penggiling kacang kedelai bekerja lambat dan tidak maksimal dalam menghasilkan air perasan kedelai yang nantinya diproses menjadi tahu. Disamping itu mitra juga tidak memiliki kemampuan dalam melakukan perhitungan besarnya keuntungan dari produksi yang dilakukan, sehingga besarnya keuntungan hanya berdasarkan perkiraan mitra. Adapun solusi yang diberikan adalah pemberian mesin penggiling kacang kedelai dan pelatihan manajemen pembukuan sederhana agar diharapkan dapat meningkatkan kualitas dan kuantitas tahu yang dihasilkan dan juga kemampuan dalam menentukan keuntungan yang diperoleh dan biaya yang dikeluarkan. Pelaksanaan pengabdian telah dilakukan, dan kuantitas produksi telah meningkat secara signifikan sebesar 40% karena adanya pemberian mesin penggiling kacang kedelai. Laporan keuangan sederhana yang dibuat oleh Bu Trisni juga sudah sesuai dengan ketentuan yang berlaku. The title of this program is The Increasing of Trisni Tofu Business in Kolam Village, Percut Sei Tuan District, Deli Serdang Regency. The purpose of this program is to assist partners in increasing tofu sales turnover, which has been declining both in terms of quality and quantity of product. Partner has the situation of decrease in the amount of tofu produced because the soybean grinding machine worked slowly and was not optimal in producing soy juice which processed become tofu. Besides, the partner also does not have the ability to calculate the amount of profit from the production carried out, so the amount of profit is only based on the partner's estimation. The solution given is the provision of a soybean grinding machine and simple bookkeeping management training so that it is hoped that can improve the quality and quantity of tofu produced as well as the ability to determine the profits and costs incurred. The implementation of the program has been carried out, and the quantity of production has increased significantly by 40% due to the provision of a soybean grinding machine. The simple financial report prepared by Mrs. Trisni is also in accordance with applicable regulations
Faktor-faktor yang Mempengaruhi Auditor Switching Deliana Deliana; Abdul Rahman; Lifian Monica
Reviu Akuntansi dan Bisnis Indonesia Vol 5, No 1 (2021): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v5i1.11136

Abstract

Latar Belakang:Pentingnya sikap independensi bagi seorang auditor dalam melakukan penugasan audit membuat setiap perusahaan harus melakukan auditor switching agar tingkat independensi dapat terjaga, namun pada kenyataannya sekalipun auditor switching telah dilakukan masih saja didapati auditor yang tidak menjaga sikap independensi. Hal ini menjadi menarik perhatian untuk diteliti mengenai hal apa saja yang menjadi faktor dalam melakukan auditor switching.Tujuan:Penelitian ini bertujuan untuk menguji pengaruh opini audit, pergantian manajemen dan financial distress terhadap auditor switching pada perusahaan manufaktur sub sektor real estate dan property yang terdaftar di Bursa Efek Indonesia periode 2016-2018.Metode Penelitian:Teknik sampling dalam penelitian ini adalah metode purposive sampling. Berdasarkan metode purposive sampling, sampel yang diperoleh sebanyak 43 perusahaan selama 3 tahun pengamatan dan total data observasi sebanyak 129 data. Metode analisis yang digunakan adalah analisis regresi logistik.Hasil Penelitian:Hasil penelitian menunjukkan bahwa variabel independen yaitu opini audit, pergantian manajemen, dan financial distress tidak berpengaruh terhadap auditor switching pada perusahaan manufaktur sub sektor real estate dan property yang terdaftar di Bursa Efek Indonesia periode 2016 – 2018.Keterbatasan Penelitian:Penelitian ini hanya meneliti perusahaan manufaktur sub sektor real estate dan property yang terdaftar di Bursa Efek Indonesia tahun 2016-2018, dan hanya menggunakan variabel opini audit, pergantian manajemen financial distress sebagai variabel yang mempengaruhi auditor switching.Keaslian/Novetly Penelitian:Penelitian ini menjawab gap penelitian terdahulu, dengan menggunakan variabel yang berbeda dari peneliti terdahulu dan rentang waktu yang berbeda dari tahun–tahun sebelumnya.
Effectiveness of Internal Audit Implementation at BPJS of Employment Muhammad Edly Fachrurozy; Nunuy Nurafiah; Deliana Deliana; Raya Puspa Sari Hasibuan
Kajian Akuntansi Volume 23, No. 2, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i2.8887

Abstract

Abstract This study aims to analyze the effectiveness of implementation of internal audit in BPJS Ketenagakerjaan. This study involved 8 informants consisting of the Assistant Head of the Internal Audit Department, Internal Auditor, and the Branch Head. Measurement of the effectiveness of internal audit in this study uses the IPPF Practice Guide: Measuring Internal Audit Effectiveness and Efficiency from the Institute of Internal Auditors which consists of basic measures, services to stakeholders, technical development, innovation, and human resource development. The results showed that in a basic measure, clients (auditees) felt satisfy with the services provided by SPI. Internal auditors also feel satisfied in terms of the field of work and salary or facilities provided by management. The findings obtained by internal auditors at this time are more on administrative errors and do not lead to fraud. The recommendations by the internal auditor are always followed up by the auditee and this is also the support of management. Repeated findings are still at a reasonable level and the numbers are not many. The existence of SPI greatly helps management in achieving organizational goals. SPI allocates a budget for internal auditor technical development, but this is done in turn because of budget constraints. Internal auditors are also involved in professional organizations, but their nature is only passive. All internal auditors already have certification and auditor rotation is carried out in accordance with the needs and management policies. Keywords: internal audit, effectiveness of internal audit, internal audit department 
Prediction of Financial Distress With Financial Ratio Analysis Abdul Rahman; Deliana Deliana; Riswanto Riswanto; Raya Puspita Sari Hasibuan
Kajian Akuntansi Volume 23, No. 2, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i2.9317

Abstract

This study aims to prove the effect of liquidity, profitability and leverage on financial distress. The study was conducted in mining companies listed on the Indonesia Stock Exchange. The population of this study was the financial statements of mining companies listed on the Indonesia Stock Exchange in 2014-2019. The sample was determined using purposive sampling using certain criteria. The test was carried out using multiple regression analysis with SPSS software assistance. The results of this study indicate that the liquidity variable has no effect on financial distress, while profitability and leverage have an effect on financial distress.
Co-Authors Abdul Rahman Abdul Rahman Abdul Rahman Ahdad Alwi Tegar Nasution Ariama Susanti Ariama Susanti Arne Frans M. Simamora Cris Kuntadi Cut Nizma Daniel Gopas Dede Ashadi Dina Arfianti Siregar Doddy Chandra Banjarnahor Hafidz Tigor Barita Ilham Hidayah Napitupulu Ismi Affandi Juneva Kastarina Tarigan Khairini Melinda Lifian Monica Lifian Monica Listiorini Lya Elfita Br Karo M. Rikwan E.S. Manik Mardelia - Desfrida Maymunah Ghavira Megawati Sitompul Meily Surianti Muhammad Azmii Dalimunthe Muhammad Edly Fachrurozy Muhammad Hafiz Musliadi Lubis Nine Rihaney Nunuy Nurafiah Nurlinda Ossy Afrielza Putri Amalia Sari R Riswanto Rachmani Tarigan Raya Puspa Sari Hasibuan Raya Puspita Sari Hasibuan Riatno Jonni Parulian RINI INDAHWATI Rizki Syahputra Roslianna Simatupang Sarjianto Sarjianto Suryanto Suryanto Susi Lestari T. Nurdin Rizki