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All Journal Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Innovative: Journal Of Social Science Research
Cici Darmayanti, Cici
Dosen FE Universitas Teuku Umar, Meulaboh, Aceh Barat
Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Akbis: Media Riset Akuntansi dan Bisnis

 1 
PENGARUH PENERAPAN AKUNTANSI DAN PENGAWASAN INTERNAL TERHADAP KINERJA PEGAWAI PEMERINTAH DI DINAS PERTANIAN TANAMAN PANGAN DAN HORTIKULTURA KABUPATEN ACEH BARAT juanda, safril; darmayanti, cici
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 5 Nomor 2 Tahun 2021
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v5i2.4124

Abstract

Abstrak: Penelitian Ini Bertujuan Untuk Mengetahui Pengaruh Penerapan Akuntansi Dan Pengawasan Internal Terhadap Kinerja Pegawai Pemerintah Di Dinas Pertanian Tanaman Pangan Dan Holtikultura Kabupaten Aceh Barat. Populasi Pada Penelitian Ini Adalah Seluruh Pegawai Dinas Pertanian Tanaman Pangan Dan Holtikultura Kabupaten Aceh Barat. Pemilihan Sampel Dengan Menggunakan Purposive Sampling Method, Dan Diperoleh Sebanyak 35 Orang. Metode Analisis Data Yang Digunakan Dalam Penelitian Ini Adalah Analisis Regresi Linier Berganda Dengan Menggunakan Program SPSS  Dan Microsoft Excel. Berdasarkan Hasil Penelitian Diketahui Bahwa Secara Parsial, Penerapan Akuntansi Tidak Berpengaruh Terhadap Kinerja Pegawai Pemerintah. Pengawasan Internal Berpengaruh Terhadap Kinerja Pegawai Pemerintah. Sedangkan Secara Simultan Penerapan Akuntansi Dan Pengawasan Internal Berpengaruh Signifikann Terhadap Kinerja Pegawai Pemerintah.Kata Kunci: Penerapan Akuntansi Dan Pengawasan Internal Terhadap Kinerja Pegawai Pemerintah.
Penerimaan Opini Audit Going Concern di Masa Pandemi COVID-19 pada BUMN Publik di Indonesia Budianto, Budianto; Darmayanti, Cici; Maulina, Rina
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.8228

Abstract

The purpose of this study was to analyze the acceptance of going concern audit opinions on SOEs during the Covid-19 pandemic. Acceptance of going concern opinion due to doubts by the auditor on the survival of the company going forward. The research method uses quantitative descriptive analysis with a case study approach. The selected object is a state-owned enterprise listed on the Indonesia Stock Exchange (IDX). The number of state-owned enterprises listed on the IDX as of December 31, 2021 was 22 companies. The data used are financial reports and annual published reports in 2019-2021. Based on the results of the descriptive analysis, it is concluded that there are 8 SOEs that received going concern audit opinions during the Covid-19 pandemic (as of December 31, 2020). Garuda Indonesia is a SOEs that received a “disclaimer” audit opinion in 2020. All SOEs that report the impact of the Covid-19 pandemic have prepared strategies to deal with the impact of the Covid-19 pandemic as stated in the financial and annual report notes. Most SOEs use KAP Big Four, and do not change auditors during the pandemic. Bank Mandiri had the fastest audit completion time (21 days), while Garuda Indonesia took the longest time (196 days).
Co-Authors Budianto Budianto juanda, safril Marpupi, Zaskia Maulina, Rina Munawarah Munawarah, Munawarah