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All Journal Jurnal Telaah dan Riset Akuntansi AFRE Accounting Financial Review E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Return : Study of Management, Economic and Bussines Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)
Dana Siswar., Evi Iskandar, Darwanis,
Faculty Of Economics And Business, Universitas Syiah Kuala, Banda Aceh
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Telaah dan Riset Akuntansi

 1 
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.
THE INFLUENCE OF AUDITOR’S COMPETENCE AND ORGANIZATIONAL COMMITMENT TO THE IMPLEMENTATION OF FINACIAL STATEMENT REVIEW IN ACEH INSPECTORATE Amirullah Amirullah; Darwanis Darwanis; M. Rizal Yahya
Jurnal Telaah dan Riset Akuntansi Vol 3, No 2 (2010): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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This research is aimed at analizing the infulence of auditor’s compentence and organizational commitment to implementation of finacial statement review both simultaneously and partially.Serving as the population in this research are 48 qualified auditor respondents from Aceh Inspectorate.  The data-collection was conducted by questionaire share-out, and the test of its validity and reliability.  The product moment correlation was used in validity test with 0,05 significance rate while in reability test Cronbach Alpha formula wa used.The result of the research shows that there is influence from auditor’s competence and organizational commitment to the implementation of finacial statement review both simultaneously and partially.  Determination Coefficient (R2) was 0,740. Its mean as much as 74.0% of changes in implemention of financial statement review can be explained by changes in auditors’s competence and commitment organizatinal factors. The rest 26.0 % can be explained by the other variables outside this research. The variable of auditor’s competence positifly influences to the implementation of financial statement review as much as 21,0 % and so does organizational cmmitment as much as 16,0%. keywords  :  auditor’s compentence, organizational commitment and implementation of finacial statement review
Analisis Kualitas Informasi Pelaporan Keuangan pada Satuan Kerja Kantor Wilayah Kementerian Agama Provinsi Aceh Fahriani Fahriani; Darwanis Darwanis
Jurnal Telaah dan Riset Akuntansi Vol 9, No 1 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Demands for greater public accountability for the implementation implications for public sector management to provide information to the public, one of which is the accounting information in the form of financial statements. Criteria and elements forming the information that makes the quality of information in the financial statements of the government must be known at each business unit. This study aimed to analyze the quality of financial reporting information at the working unit of the Regional Office of Religious Affairs of Aceh province. The population in this study is the entire work unit office in the Ministry of Religion of Aceh totaling 103 work units. The results showed the presence of the competence of human resources and the implementation of internal controls and the implementation of accrual accounting is applied properly will make the quality of financial reporting information at the working unit at the Regional Office of the Ministry of Religion of Aceh increasingly meet the standards.KEYWORDS : human resource competencies, internal controls, accrualbased accounting and the quality of financial reporting information
PENGARUH RISIKO SISTEMATIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SERTA DAMPAKNYA TERHADAP PERTUMBUHAN LABA DAN KOEFISIEN RESPON LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Darwanis Darwanis; Dana Siswar; Arie Andina
Jurnal Telaah dan Riset Akuntansi Vol 6, No 1 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The objective of the study is to examine (1) the influence of systematic risk on corporate social responsibility (CSR) disclosure; (2) the influence of systematic risk and CSR disclosure on earnings growth simultaneously; (3) the influence of systematic risk on earnings growth; (4) the influence of CSR disclosure on earnings growth; (5) the influence of systematic risk, CSR disclosure and earnings growth on earnings response coefficient simultaneously; (6) the influence of systematic risk on earnings response coefficient; (7) the influence of CSR disclosure on earnings response coefficient; (8) the influence of earnings growth on earnings response coefficient.The object of populations used in this study are manufacturing industries listed in The Indonesia Stock Exchange for period 2008 - 2009. The data used are annual report, sustainability report, financial report, and stock’s information. The study tested hypothesis by using path analysis method which operated by SPSS 17 statistic software.The results of this study indicate that systematic risk has influence on corporate on social responsibility disclosure. Its meant that the higher systematic risk, the more CSR informations disclosed by the firms. Systematic risk and CSR disclosure have influence on earnings growth simultaneously. This impact shows that the reducting of systematic risk and the implementing of CSR activities as the sustainability strategic, will aim to increase the earnings growth rate. Partially, systematic risk has a negative influence and CSR disclosure has a positive influence on earnings growth. Systematic risk, CSR disclosure and earning growth have influence on earnings response coefficient simultaneously. It meant that investor will respons systematic risk, CSR disclosure and earning growth as factors influenced the informativeness of earnings. Partially systematic risk, CSR disclosure and earning growth have positive influence on earnings response coefficient.Keywords: Earnings Response Coefficient, Earnings Growth, Corporate Social Responsibility Disclosure, Systematic Risk.
AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Darwanis Darwanis; Sephi Chairunnisa
Jurnal Telaah dan Riset Akuntansi Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research aims to study was done in order to test : ( 1 ) the effect of the application areas of financial accounting , financial reporting quality control , and budget goal clarity on accountability Aceh government performance , ( 2 ) the effect of the application of financial accounting performance accountability of government to the regions of Aceh , ( 3 ) the effect on the financial statements of the quality control performance accountability Aceh government , ( 4 ) the influence of budget goal clarity on government performance accountability Aceh .The population in this study were all officials involved in financial processes, reporting and budget consisting of the Head of Division (Head ) and Reporting Program, Head of Section ( Kasi ) monitoring , evaluation and reporting , and the Head of Sub- section ( Kasubbag ) finances . The selection is done by using the population census methods, namely the method of election of the population used to examine all the elements that exist in the target area or researchThe results showed that the application of the area of financial accounting, financial reporting quality control , and clarity of the budget targets simultaneously affect the performance accountability of government agencies in Aceh . The application areas of financial accounting effect on performance accountability Aceh government agencies. Oversight of financial reporting quality effect on performance accountability of government agencies in Aceh . Budget goal clarity does not affect the performance accountability of government agencies in Aceh .Kata Kunci : Application of Regional Financial Accounting, Control  of  financial statement  quality, Budget target Clarity , Performance Accountability
Co-Authors A. Sakir, A. aliamin aliamin Amirullah Amirullah Arie Andina Cut Putri Silphia Chandra Cut Risa Mahfuza Dana Siswar Fahriani Fahriani Hasan Basri Isra Maulina Johan Wahyudi M. Rizal Yahya Maya Maulida Mirna Indriani Muhammad Arfan Nadirsyah Nadirsyah NURUL CHAIRI Ridwan Ibrahim Ryanda Saputra Sephi Chairunnisa SYUKRIY ABDULLAH Yossi Diantimala Zulfahmi Zulfahmi