cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. jember,
Jawa timur
INDONESIA
JURNAL AKUNTANSI UNIVERSITAS JEMBER
Published by Universitas Jember
ISSN : 16932420     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Universitas Jember dimaksudkan sebagai media pertukaran informasi dan karya ilmiah di antara staf pengajar, alumni, mahasiswa, pembaca yang berminat dan masyarakat pada umumnya. Jurnal Akuntansi Universitas Jember terbit setahun 2 (dua) kali pada setiap bulan Juni dan Desember. Redaksi menerima naskah yang belum pernah diterbitkan atau dalam proses diterbitkan oleh media lain. Pedoman penulisan Jurnal tercantum pada bagian akhir Jurnal ini. Surat-menyurat mengenai naskah yang akan diterbitkan, langganan, dan lainnya dapat dialamatkan ke redaksi.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 14 No 1 (2016)" : 5 Documents clear
ANALISIS BELANJA MODAL DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA sugiyanta sugiyanta
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 14 No 1 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v14i1.2504

Abstract

Infrastructure development is one of important aspects in achieving high economic growth of all regions in Indonesia. On the other hand, portion of capital expenditure in the budget of Local Government spending a very important component for the realization of capital expenditure undertaken local governments will have a multiplier effect to drive the regional economy. Therefore, the higher the ratio of capital spending in the budget structure, is expected to be the better its impact on economic growth. The purpose of this study was to analyze the influence of Local Independence (Local Own Source Revenue/PAD), General Purpose Grant DAU, Specific Purpose Grant (DAK), Shared Fund (DBH), Personnel Expenditures, and Surplus of Budget Financing (Silpa) in allocating of capital expenditures. Population of this research is the local goverment in Indonesia with year study period from 2011 to 2013. This study uses multiple linear regression analysis to examine the effect between variables. The result of this study shows that empirical evidence that Specific Purpose Grant and Surplus of Budget Financing has positive effects to capital expenditure. While the Local Own Source Revenue General Purpose Grant, Shared Fund, and personnel expenditures also holds negative effects to capital expendicture.
IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL: PENGUJIAN DETERMINAN DAN IMPLEMENTASINYA TERHADAP AKUNTANSI BERBASIS AKRUAL Ida Najati; Endar Pituringsih; Animah Animah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 14 No 1 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v14i1.2501

Abstract

Abstract The study objectives are to empirically examine the effects of usage of SAIBA, accounting training and organization culture on accrual accounting implementation and its implication on quality of Ministry/Board financial accounting report (LKKL). The research population are 464 SAIBA operators of KPPN Makassar I and II stakeholders. Samples which determined by slovin technique and cluster sampling are 82 respondents. Data analysis tool used is PLS with second order confirmatory factor analysis. The finding shows that accrual accounting implementation is affected by accounting training and organization culture, but it is not affected by the usage of SAIBA. The other finding indicates that accrual accounting implementation has implication on quality of LKKL.
ROLE AND CONSTRAINT OF INTERNAL CONTROL TOWARD THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AUDIT BASED ON INFORMATION TECHNOLOGY T - Titania
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 14 No 1 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v14i1.1883

Abstract

The changes in information technology nowadays has influenced in many aspects, include the accounting system. In manual accounting, employees need to perform the whole accounting cycle manually on a periodic basis, while in computerized accounting; employees can use computer and accounting software to perform the job. By using AIS the tasks can perform easily and any kinds of report can be made easily. The changing in accounting system can impact the audit process. Audit need to adjust the system, both in audit process and personnel who conduct the audit. The personnel should have a good understanding of clients’ business process and knowledge about information technology, therefore audit will result in a good internal control. Internal control can detect whether organization’s objective can be achieved effectively and efficiently. The implementation of internal control on AIS audit meets some constraint namely need of continuous monitoring of internal control especially for network breakdown, hacked system, virus threatened, and difficulty tracing the audit trails.
PENERAPAN APLIKASI SAIBA UNTUK PENYUSUNAN LAPORAN KEUANGAN Arieffin Dian Permana
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 14 No 1 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v14i1.2512

Abstract

ABSTRACT Information technology (IT) have a great impact to all over environmental society, especially for bussines and accounting. Nowdays, information technology is already used in government sectors. Society are prosecute government sektors works efficiently and effectively to give a excellent public services, because the objectives of government sectors is to produce better pulic services. One of government sectors responsibility for society is to produce financial statement. Financial statement represent the performance of government sectors. Financial statement is arranged according to goverment standards and laws. Implementation of good governance in government sectors, makes a great revolution on government accounting basis. Prior the implementation of good governance, accounting basis for government sectors is a cash basis. Now the standards requires accrual basis to be used in addition to report financial statement. This differences makes a adjustments are needed on the government financial reporting process. Then, government launch SAIBA (Sistem Akuntansi Instansi Berbasis Accrual) to accommodate this conditions.  The writer main focussed is to describe the characteristic, advantages, and disadvantages of application but not how to this applications works. Keywords : Information Technology, Good Governance, SAIBA, Financial Statement, Cash Basis, Accrual Basis.
EVALUASI PENGGUNAAN SISTEM INFORMASI “TEAMMATE” DALAM PELAKSANAAN TUGAS AUDIT PADA INSPEKTORAT JENDERAL KEMENTERIAN KEUANGAN Aditya Yuda Krisnanto Putra
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 14 No 1 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v14i1.2513

Abstract

This research is motivated by the use of technology is considered important because it can help the activity or activities of the o.rganization, including the audit field through the use of the Audit Management System (AMS) where the organization is required to prepare a mechanism/infrastructure of modern information technology-based. The subjects of this study is the Inspectorate General as one unit in the Ministry of Finance that the task of implementing internal control and promote public confidence in the Ministry of Finance. Inspectorate General of the Ministry of Finance in 2011 has been working with the company Wolters Kluwer Audit, Risk & Compliance through the use of Teammate Application in order to implement the Audit Management System (AMS). Results from this study showed that the controls applied to the Inspector General of the Ministry of Finance to the security and confidentiality of information on the Teammate Application is very adequate. However, the Inspectorate General of the Ministry of Finance still have to pay attention to the weaknesses arising from the use of commercial systems to support the operations. Keywords: Audit Management System (AMS), Teammate Application, information system.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2016 2016


Reset
Filter By Issues
All Issue Vol 21 No 1 (2023) Vol 20 No 2 (2022) Vol 20 No 1 (2022) Vol 19 No 2 (2021) Vol 19 No 1 (2021) Vol 18 No 2 (2020) Vol 18 No 1 (2020) Vol 17 No 2 (2019) Vol 17 No 1 (2019) Vol 16 No 2 (2018) Vol 16 No 1 (2018) Vol 15 No 2 (2017) Vol 15 No 1 (2017) Vol 14 No 1 (2016) Vol 13, No 2 (2015) Vol 13 No 2 (2015) Vol 12, No 2 (2014) Vol 12 No 2 (2014) Vol 11, No 2 (2013) Vol 11 No 2 (2013) Vol 11 No 1 (2013) Vol 11, No 1 (2013) Vol 10, No 2 (2012) Vol 10 No 2 (2012) Vol 10, No 1 (2012) Vol 10 No 1 (2012) Vol 9, No 2 (2011) Vol 9 No 2 (2011) Vol 9, No 1 (2011) Vol 9 No 1 (2011) Vol 8, No 2 (2010) Vol 8 No 2 (2010) Vol 8 No 1 (2010) Vol 8, No 1 (2010) More Issue