AKTSAR: Jurnal Akuntansi Syariah最新文献_第8页

Pengaruh Sistem Akuntansi dan Kompetensi Akuntansi Terhadap Potensi Penyalahgunaan Dana Desa (Studi Kasus Di Kabupaten Demak) 会计系统和会计能力对潜在挪用资金的影响(Demak区的案例研究)

AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2018-11-27 DOI: 10.21043/AKTSAR.V1I1.4077

Husnurrosyidah Husnurrosyidah, Ginanjar Suendro

{"title":"Pengaruh Sistem Akuntansi dan Kompetensi Akuntansi Terhadap Potensi Penyalahgunaan Dana Desa (Studi Kasus Di Kabupaten Demak)","authors":"Husnurrosyidah Husnurrosyidah, Ginanjar Suendro","doi":"10.21043/AKTSAR.V1I1.4077","DOIUrl":"https://doi.org/10.21043/AKTSAR.V1I1.4077","url":null,"abstract":"The potential for misuse of the funds of the village in Indonesia has increased due to misconstrued one side, basic education is the head of the village and its officials not derived from competencies of accounting. The village chief has the desire and the hope that created a computerized accounting system to simplify financial reporting the village Fund. Thus, a good Accounting System in conducting employee administration finance village Fund will be able to reduce the potential for abuse of the village Fund.This research aims to know the influence of the accounting system and accounting competency against the potential misuse of funds. This research is the research field (field research) with a quantitative approach. The data used are the primary data with survey methods through the dissemination of the questionnaire. There are two independent variables in this study i.e. (X 1) accounting systems and accounting competency (x 2). The dependent variable (Y) village Fund abuse. The technique of sampling using random sampling so that the retrieved samples of the 101 people who represent their respective villages in Kabupaten Demak.The results showed that 1) influential accounting systems against misuse of funds i.e. village of 0762 with p-value < 0.01; 2) influential accounting competency against the misappropriation of funds of the village i.e. of 0461 with p-value = 0.07.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128028548","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Strategic Assets Management: Fokus Pemanfaatan Aset Negara Dengan Pendekatan Resource Based View (RBV) 战略资产管理:聚焦pmanfaatan asset Negara Dengan Pendekatan Resource Based View (RBV)

AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2018-11-27 DOI: 10.21043/AKTSAR.V1I1.3831

E. Hariyanto, I Made Narsa

{"title":"Strategic Assets Management: Fokus Pemanfaatan Aset Negara Dengan Pendekatan Resource Based View (RBV)","authors":"E. Hariyanto, I Made Narsa","doi":"10.21043/AKTSAR.V1I1.3831","DOIUrl":"https://doi.org/10.21043/AKTSAR.V1I1.3831","url":null,"abstract":"This research aims to be forming the right framework to optimize the management of public assets utilization by DJKN (Direktorat Jenderal Kekayaan Negara) using Resourced Based View (RBV). The method used is a case study. The results show that there are many idle assets that haven’t been used, asset that haven’t use optimally for serving (under used), and many assets haven’t been used corresponding with highest and best uses. It means that there are potencial resources and capacities that haven’t maximally used because of many limitations. This condition can cause the losses of opportunity to optimizing the asset utilization either for the job and function of the government or the opportunity loss in getting state revenue from those optimally asset utilization through corporation with the third party. So, public assets management should be done by optimizing resources and capacity which are owned. Here, empowerment of all of resources and capacity that belong to the organization, can be done to support the achievement of the core value which is optimally public assets utilization. That’s why the right framework of the publics asset utilization with RBV approach is hoped to give a solution for the problem that came from management and utilization of capacity and resources that haven’t been run well.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129973245","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Studi Fenomenologis Kepatuhan Terhadap Standar Akuntansi Pemerintahan Dalam Pelaporan Aset Biologis (Studi Kasus: Organisasi “X”) 生物资产报告中对政府会计标准的一致性研究(案例研究:组织“X”)

AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2018-11-27 DOI: 10.21043/AKTSAR.V1I1.3818

A. Zulkarnain, Z. Fanani

{"title":"Studi Fenomenologis Kepatuhan Terhadap Standar Akuntansi Pemerintahan Dalam Pelaporan Aset Biologis (Studi Kasus: Organisasi “X”)","authors":"A. Zulkarnain, Z. Fanani","doi":"10.21043/AKTSAR.V1I1.3818","DOIUrl":"https://doi.org/10.21043/AKTSAR.V1I1.3818","url":null,"abstract":"Implementation of SAP related biological assets generate a polemic against the compliance Financial Statements preparation of public sector organizations in Indonesia. The objectives of this study were to: (i) investigate the phenomenon of understanding/interpretation of public sector management SAP in the preparation of financial statements related to the treatment of biological assets; (ii) reveal the meaning of phenomena gained during the study; (iii) provide inputs based on summarized meanings, in an effort to improve SAP, government accounting policies, or related rules. This research used qualitative approach with the type of phenomenology study. Selected research sites in \"X\" organizations that have large quantities of biological assets with a focus on research sites at two production centers and vertical agencies (Directorate General and Secretariat General c.q. Financial Bureau). The results show that management applies as if obedient according to their understanding and interpretation of SAP. Management makes decisions regarding accounting policies with the justification of a problem that does not yet have a guideline. One example of measuring the inventory value of biological assets derived from its own production is by using the non-tax rate. In addition, the use of fair value today and in the future, is still an obstacle in the implementation of government organizations.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121300002","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Studi Persepsi Yang Mempengaruhi Kualitas Sistem Informasi Akuntasi Pada SKPD di Lumajang 影响Lumajang信息系统质量的感知研究

AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2018-11-27 DOI: 10.21043/aktsar.v1i1.3836

Nur Hisamuddin, Andhi Dwi Prastyo

引用次数: 0

Menyingkap Fenomena Tax Amnesty Di Indonesia: Sebuah Analisis Dengan Pendekatan Luder’s Contingency Model

AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2018-11-27 DOI: 10.21043/AKTSAR.V1I1.3830

S. Novitasari

{"title":"Menyingkap Fenomena Tax Amnesty Di Indonesia: Sebuah Analisis Dengan Pendekatan Luder’s Contingency Model","authors":"S. Novitasari","doi":"10.21043/AKTSAR.V1I1.3830","DOIUrl":"https://doi.org/10.21043/AKTSAR.V1I1.3830","url":null,"abstract":"Tax amnesty is one of Indonesia’s Government policy to increase the state revenues, especially in the taxation sector. The main purpose of tax amnesty is repatriation and increase the tax database. The objectives of the research are (1) to know the stimulus of tax amnesty policy in Indonesia, the provider and user of tax amnesty policy information, and implementation barriers; (2) To know the strategy that still must be implemented by DJP after tax amnesty. This research is qualitative with critical thinking analysis using Luder's Contingency Model. In depth interviews with the officials of DJP is used as an instrument of data collection, complemented by secondary data and literature studies. The results show that there are three stimulus that led to the implementation of tax amnesty, the parties associated with tax amnesty, and implementation barriers. The study also highlighted the condition after tax amnesty, especially those applied to tax evaders who did not participate in tax amnesty. From the barriers that have been analyzed, the Government can provide stimulus by innovating the improvements or making policy on the strategy after the tax amnesty, so that it can provide benefits to improve and continue the struggle of tax amnesty which actually has not ended.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124012439","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Akuntabilitas Dan Transparansi Terhadap Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Dengan Partisipasi Stakeholder Sebagai Variabel Moderasi 问责制和透明度对学校运营援助基金管理(BOS)的有效性和参与作为适度变量的利益相关者的影响

AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2018-11-27 DOI: 10.21043/aktsar.v1i1.4078

Ita Rakhmawati

{"title":"Pengaruh Akuntabilitas Dan Transparansi Terhadap Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Dengan Partisipasi Stakeholder Sebagai Variabel Moderasi","authors":"Ita Rakhmawati","doi":"10.21043/aktsar.v1i1.4078","DOIUrl":"https://doi.org/10.21043/aktsar.v1i1.4078","url":null,"abstract":"This study analyzes the effect of accountability and transparency on the effectiveness of BOS fund management with stakeholder participation as a moderating variable. The method used is moderation regression analysis with interaction test. The results showed that accountability has a positive and significant effect on the effectiveness of BOS fund management which is shown by t count equal to 2,701 significance level of 0,01 <0,05. While Transparency have negative and insignificant effect with t arithmetic equal to 1,642 and significance level 0,112> 0,05. Participation has positive and insignificant effect with t count 0,809 and significance level 0,423> 0,05. Participation has a negative and significant influence in moderating the relationship between accountability to the effectiveness of the management of BOS funds as indicated by the t count of 2.032 and the significance level of 0.048 <0.05. The participation of positive and significant influence in moderating the transparency relationship on the effectiveness of BOS fund management is shown by the t count for the transparency and participation interaction of 2.045 and the significance level of 0.047 <0.05.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122474795","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 11

Diskursus Akuntansi Zakat: Evaluasi Praktis Laporan Keuangan Lazisnu Kabupaten Kudus Zakat会计课程:《神圣拉兹努地区财务报告》的实际评估

AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2018-11-27 DOI: 10.21043/AKTSAR.V1I1.3721

Jadzil Baihaqi

引用次数: 1