Pengaruh Belanja Pegawai, Belanja Modal, Investasi Pemerintah dan Pembayaran Utang Pemerintah Daerah terhadap Flypaper Effect Di Provinsi/ Kabupaten/ Kota Pemerintah Aceh

This study aimed to examine the effect of personnel expenditure, capital expenditure, government investment and local government debt payments either together or partially to flypaper.The population in this experiment is all local governments in Aceh Province, total population of more than 24 local governments consisting of 23 districts / cities and 1 province. This study used secondary data, namely of audited local government financial statements. The analytical method used in this study was the logistic regression analysis. The results of this study indicate that personnel expenditures, capital expenditures, government investment and local government debt payments  together and partially significantly to the  flypaper affect. With variable personnel expenditure, capital expenditure, government investment have negative significant to flypapaer effect and variable local government debt payments have positive significant to flypapae effect.KEYWORDS : personnel expenditure, capital expenditure, government investment, local government debt payments, flypaper effe

Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Intern Terhadap Keandalan Laporan Keuangan di Lingkungan SKPD Kota Sabang

The aim of this study was to examine the effects of capacity of human resource, the use of information technology and internal control system toward the reliability of financial reporting in the SKPD of Kota Sabang. This study was a census study, where the study used all elements of the population into research data. The population used in this study was all the accounting entity in the government of Kota Sabang which amount to 34 regional work units. The respondents in this study were the Head of SKPD which amount to 34 people. The results showed that the capacity of human resource, the use of information technology and internal control systems collectively have effects on the reliability of financial reporting in the SKPD of Kota Sabang.KEYWORDS : Human Resources, Use of Information Technology, Internal Control System and Reliability of Financial reportin

Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Komitmen Organisasi dan Penerapan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Penyusunan Laporan Keuangan

This study aimed to examine the effect of human resources, utilization of information technology, organizational commitment and implementation of internal control system, either simultaneously or partially on the quality of financial reporting on the work unit area of North Aceh district. The population in this study was the financial administration officials SKPD (KDP-SKPD) and the budget (PA), which amounted to 126 people, with details of financial administration of 63 officials and 63 people SKPD Budget Users. The data used was primary data, data collection techniques for distributing a questionnaire consisting of 51 items statement. The analytical method used was multiple linear regression. Simultaneous research results showed that the variable competence of human resources, utilization of information technology, organizational commitment and implementation of internal control systems jointly influence on the quality of financial reporting work unit area of North Aceh district. The results showed that the variable partial competence of human resources, utilization of information technology, organizational commitment and implementation of internal control systems is partially affected the quality of the financial reporting work unit area of North Aceh district.KEYWORDS : Human resources, information technology, organizational commitment, internalcontrols and the quality of the preparation of financial statement

Pengaruh Arus Kas Bebas, Kepemilikan Institusional, Kebijakan Dividen, dan Ukuran Perusahaan terhadap Kebijakan Utang (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2010)

The objective of this research is to examine and analyze the influence of free cash flows, institutional ownership, dividend policy, and firms size, both simultaneously and partially, toward debt policy. The research is conducted at a manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2008-2010. The research type used in this research is verificative research or hypothesis testing research. The research method used in this research is census by using unbalanced panel data. Target population in this study is a manufacturing company that has complete data for all variables studied. There are 101 firm observations fulfilling the population criteria during the three years of observation. The data collection techniques using secondary data from financial statements have been audited and published www.idx.co.id. Hypothesis testing is done by multiplier linear regression method. The results of this research show that (1) free cash flow, institutional ownership, dividend policy, and firm size simultaneously have influence toward debt policy, (2) free cash flow has negatively influence toward debt policy, (3)institutional ownership has a positive influence toward debt policy, (4) dividend policy has negative influence toward debt policy, and (5) firm size has no influence toward debt policy.KEYWORDS : Free Cash Flow, Institutional Ownership, Dividend Policy, Firm Size, Debt Policy

Tingkat Pengungkapan Keberlanjutan (Sustainability Disclosure): Analisis Perbandingan Perusahaan Keuangan dan Perusahaan Non Keuangan Di Indonesia

The purpose of the study is to examine and compare sustainability disclosure level of financial companies and non-financial companies in Indonesia. Population of this study is the financial companies listed on the Indonesian Stock Exchange (IDX) and non-financial companies listed on the Jakarta Islamic Index (JII) in period 2014-2015. By using purposive sampling method, it is obtained 17 financial companies and 27 non-financialcompanies. The sustainability disclosure measured by using Global Reporting Initiative (GRI) G4 index. Data analysis technique is using independent sample t-test. Results of the study show that sustainability disclosure level between financial companies and non- financial companiesin 2014 and 2015 is different.  In 2014, sustainabilitydisclosure level between financial companies and non-financial companies is different, while in 2015, there is nodifferences of sustainability disclosure level between financial companies and non- financial companies in Indonesia.KEYWORDS : Global Reporting Initiative G4, Sustainability Disclosure, Finance Company, Non finance company

Pengaruh Sistem Pengendalian Intern Dan Komitmen Organisasi Terhadap Kecurangan (Fraud) Pada Kegiatan Pelaksanaan Program Nasional Pemberdayaan Masyarakat Mandiri Perdesaan (PNPM MPd) di Provinsi Aceh

Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian intern dan komitmen organisasi terhadap kecurangan (fraud) pada kegiatan pelaksanaan program nasional pemberdayaan masyarakat mandiri perdesaan (pnpm mpd) di Provinsi Aceh. Penelitian menggunakan metode sensus karena seluruh populasi dijadikan objek penelitian. Populasi dalam penelitian ini adalah Fasilitator di 18 Kabupaten pada Program Nasional Pemberdayaan Masyarakat Perdesaan (PNPM MPd) Provinsi Aceh. Responden untuk setiap Kabupaten adalah Fasilitator Kabupaten, Fasilitator Teknik dan Fasilitator Keuangan. Metode pengumpulan data melalui pembagian kuesioner kepada responden menggunakan analisis regresi linier berganda melalui SPSS. Hasil penelitian menunjukkan bahwa Pengendalian Internal dan Komitmen Organisasi baik secara simultan maupun secara parsial berpengaruh terhadap Kecurangan (Fraud) pada Program Nasional Pemberdayaan Masyarakat Perdesaan (PNPM MPd) di Provinsi Aceh.KEYWORDS : Kecurangan (fraud), sistem pengendalian intern, komitmen organisas

Pengaruh Job Relevan Information, Partisipasi Anggaran dan Komitmen Organisasi Terhadap Budgetary Slack (Studi pada SKPK Pemerintah Kota Banda Aceh)

Aimed of the study was to analyze the influence of job relevance information, budget participatory and organizational commitment towards budgetary slack in SKPK (governmental working unit/institution) of Banda Aceh municipality government. The population of the study were head department of finance and treasury at the SKPK of Banda Aceh municipality government. Based on field survey, the number of SKPK in Banda Aceh municipality are 31 working units. This research would considered all the population as part of the respondents which amount of 62 people, thus this research could be classified as the cencus research. The study result showed thatjob relevance information, budget participatory and organizational commitment whether partially or simultaneously had a significant influence towards budget slack at the working units of Banda  Aceh municipality government. While, budget participatory had ansignificant influence toward budgetary slack in partially test. In addition, organizational commitment showed similar finding result that provide an significant influence toward the decreasing of budgetary slack at working units in Banda Aceh municipality government. KEYWORDS : Job Relevance Information, budget parcipatory,organizational commitment, and Budgetary Slac

Pengaruh Kompetensi, Independensi dan Etika Audit terhadap Kualitas Audit Pada Inspektorat Aceh

The study purposes of this study was to examine the influence of competence, independence and auditor ethics on audit quality of the Aceh Inspector institution, both jointly simoutltaneously and individually. The population in this study were all auditors at the Aceh Inspectorat Institution as many as 83 people, while the data sources in this study were primary data from questionnaire surveys in the form of structured statements. The results showed that auditor's competence, independence and ethics had a positive effect on the audit quality.KEYWORDS : Competence, Independence, Auditor Ethics, and Audit Qualit

Pengaruh Partisipasi Masyarakat, Transparansi Kebijakan Publik dan Pengetahuan Anggota Dewan terhadap Pengawasan Anggaran Pendapatan Belanja Daerah (Studi Empiris di Kabupaten Bener Meriah)

The purpose of this study was to provide empirical evidence about the public participation, transparency of public Policy, and council’s knowledge for the budget on financial oversight. The population in this research were members of the council who work in the DPRK Bener Meriah regency. The study population  were 25 legislators of Bener Meriah from all commission. The research data was obtained from questionnaires. The data analysis method used was multiple linear regression analysis, where  public participation, transparency of public and council’s knowledge of the budget control as independent variable, while distrik revenue budget oversight as dependent variable. The results of this study indicated that the public participation, transparency of public, and knowledge council of the budget had effect on local budget oversight.KEYWORDS :  Participation, Transparency, Knowledge Council of the Budget, Financial Oversight Area

STUDI PELAKSANAAN SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG MANAJEMEN STRATEGI (Pada PT Telkom Persero, Tbk Divisi Regional III Jawa Barat dan Banten)

     Basically, accounting information system represents the integration from various system of transaction processing which exists in a company in forming a network in course of data processing that consisted of many kinds procedure to produce the information for the interested parties. This research tries to describe the execution of accounting information system in supporting strategy management.     The method of research that is used is descriptive method analysis and case study as well. This research is conducted at  PT.TELKOM (Persero), Tbk Divre III of West Java and Banten. The results show that the application of accounting information system has adequate result, totally score is 604 or 80,53% while the rest represents the weakness of existing accounting information system. Variable of strategy management obtains result 473 or 75,68% and it also adequate, the rest represents the weakness of strategy management. Keywords : accounting information system, strategy managemen