Pengaruh Independensi, Skeptisisme Profesional Auditor, Penerapan Standar Audit, dan Etika Audit terhadap Kualitas Hasil Audit (Studi pada Auditor BPK RI Perwakilan Provinsi Aceh)

Audit Quality is not easy to define because of many diverse factors affecting quality. This study aims to determine the effect of Independence, Auditor Professional Skepticism, Standards Implementation Audit, and Ethics Audit on the Audit Quality. The data used in this study are primary data by spreading the questionnaire to all auditors in BPK RI Representative province office in Aceh. The population in this study are all auditors at BPK-RI representative office in Aceh. The collecting of data and information needed in this research was done by field research. The data used is primary data collected directly from the subject of research by a questionnaire form. The testing of the influences of independent variables toward dependent variables was done by using multiple regressions model. The results of this research shows that both partially and simultaniously, Independence, Auditor Professional Skepticism, Standards Implementation Audit, and Ethics Audit are influential to the Audit Quality in BPK RI Representative province office in Aceh

Pengaruh Pengawasan Keuangan Daerah, Akuntabilitas, dan Transparansi Pengelolaan Keuangan Daerah terhadap Kinerja Pemerintah Daerah pada Kabupaten Aceh Barat Daya

The purpose of this research is to examine the influence of local finance supervision, accountability, and local finance management transparency of the performance of local government of South-West Aceh (Abdya) regency. Population of the research is 44 SKPK (SatuanKerjaPerangkatKabupaten). The sampling technique used was simple random sampling, 31 SKPK were selected a the sample of the research with 93 respondents in total. The data used in the supervision sectorewere quantitative types and the data resource was primary resource. The data was collected using questionnaire. The data was analyzed using multiple regression analysis aided by SPSS program of version 20.00.The result showed that the supervision of the local finance, accountability, and transparency in the finance management either simultaneously or partially influence the performance of the local government of Abdya regency

Penerapan Peraturan Menteri dalam Negeri Nomor 113 Tahun 2014 Tentang Pengelolaan Keuangan Desa (Studi pada Desa di Kecamatan Tapaktuan Kabupaten Aceh Selatan)

The purpose of this research was to determine the suitability of village financial management (planning, implementation, administrative, reporting, and accountability) in Tapaktuan sub-district according to Ministry of Home Affairs Regulation No. 113 2014 concerning Village Financial Management. This research is an descriptive model by using qualitative approach. This research using census method. The population was 16 villages in Tapaktuan sub-district. The research was conducted by interviewing the village financial management official, respondents interviewed amounted to 47 people. The result of this research showed that in general the management of village finances in Tapaktuan sub-district in the planning, implementation and accountability stages are in accordance with the Ministry of Home Affairs Regulation No. 113 2014, but there are discrepancies in the administrative and financial reporting stages of the village

The Effect of Human Resource Competence, Utilization of Information Technology, Internal Control Systems, and Application of Government Accounting Standards on The Quality of Financial Reporting (Study on South Aceh Government SKPK)

This study aims to examine the effect of human resource competence, the use of information technology, internal control systems and the application of government accounting standards on the quality of financial reporting in the South Aceh Government SKPK. The population in this study were 55 SKPK in South Aceh Regency. The entire population is the sample in this study and is called the census sample. Primary data sources are obtained from questionnaires distributed to 110 respondents. Respondents in this study were the Expenditure Treasurer and Financial Administration Officer at SKPK. The analytical method used is multiple linear regression analysis. The results of this study indicate that the competence of human resources, utilization of information technology, internal control, and SAP implementation together affect the quality of financial reporting. Furthermore, the results of the partial study show that HR competence affects the quality of financial reporting, the use of information technology affects the quality of financial reporting, internal control affects the quality of financial reporting, and the application of SAP affects the quality of financial reporting in the South Aceh Government SKPK

PLURALISM, FATWA, AND COURT IN INDONESIA: The Case of Yusman Roy

The interrelation between Islam, state and pluralism is an unfinished discussion in Indonesia. This paper examines an issue of promoting individual freedom to practice his/her belief, and at the same time not insulting the majority belief in a plural society. It takes the case of Yusman Roy on performing the salah (prayer) in a local language as the subject of analysis in order to identify the fault lines of religion and pluralism, and to consider how best to address them. The paper argues that fatwa and court should not be used as mechanisms to deal with the issue of religion and pluralism. It further argues for an “alternative dispute resolution” in dealing with the plurality of interpretation within Islamic tradition and at the same time maintaining the unity and harmony Islamic communities. It maintains that Roy should have the rights to practice what he believes, but at the same time, a negotiation on how he spreads his ideas outside his schools should take place in order to avoid provocative actions that invite violence

Reform of Indonesian law in the post-Soeharto era (1998-1999)

The thesis focuses on law reform in Indonesia during 1998-1999 when BJ Habibie took over the presidency from Soeharto who was forced to step down by the students� movement. I examine seven laws signed by Habibie: three political laws, human rights and press laws, and two anti-corruption laws. The thesis takes the position that since good governance and the rule of law had been absent during the thirty-two years of Soeharto presidency, law reform in the post Soeharto era should fulfil the characteristics of good governance and promote the rule of law. Therefore, the main question addressed here is: did the seven laws produced under Habibie government achieve the standard of the promotion of good governance and the rule of law? In order to answer the question, I evaluate those laws at three levels: drafting process, content, and implementation. The thesis also considers demands for reform, Habibies motivation/interest, political tension and compromise, along with national and international pressures, as additional explanations. Having examined all research questions, data and evidence, the thesis argues that Indonesian law reform in Habibies term fell a long way short of the maximum standard for promoting good governance and the rule of law

Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah dan Peran Internal Audit terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada Pemerintah Kota Banda Aceh)

Penelitian ini dilaksanakan atas dasar adanya fenomena hasil audit Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) bahwa laporan keuangan pemerintah daerah tidak memenuhi kriteria sebagai syarat-syarat laporan keuangan yang berkualitas. Kriteria dan unsur-unsur pembentuk kualitas laporan keuangan yaitu relevan, andal, dapat dibandingkan dan dapat dipahami. Faktor-faktor yang mempengaruhi kualitas laporan keuangan tersebut diduga adalah pemahaman akuntansi (X1), pemanfaatan sistem informasi akuntansi keuangan daerah (X2) dan peran internal audit (X3).Populasi dalam penelitian ini SKPD yang menyampaikan laporan keuangan. Data yang digunakan adalah data primer yang diperoleh dari responden melalui penyebaran kuesioner. Selanjutnya untuk pengujian data dilakukan uji validitas, uji reliabilitas dan pengujian hipotesis. Data yang diperoleh kemudian dilakukan analisis regresi linier berganda antara variabel independen dengan variabel dependen baik secara simultan maupun secara parsial.Hasil penelitian menunjukkan bahwa kesemua variabel independen yang diturunkan secara bersama-sama (simultan) berpengaruh positif terhadap kualitas laporan keuangan. Hal ini ditunjukkan oleh nilai R2 sebesar 0,281 lebih besar dari nilai 0. Pengaruh sebesar 28,1% menunjukkan bahwa pengaruhnya lemah karena nilai koefisien determinasi R2 = 0,281 lebih kecil dari 0,5. Diduga masih ada faktor lain yang mempengaruhi kualitas laporan keuangan. Sementara itu hubungan antara variabel independen dengan variabel dependen secara parsial menunjukkan bahwa pemahaman akuntansi mempengaruhi kualitas laporan keuangan sebesar 20,7%, pemanfaatan system informasi akuntansi keuangan daerah mempengaruhi kualitas laporan keuangan sebesar 5% dan peran internal audit mempengaruhi kualitas laporan keuangan sebesar 12,1%

Whistleblowing Intention, Personal Cost, Organizational Commitment, and Fraud Seriousness Level

This study aims to investigate whether personal costs, seriousness level of fraud and organizational commitment play a role in influencing whistleblowing intentions. It is also intended to prove whether organizational commitment has a mediating effect on the relationship among personal costs, seriousness level, and whistleblowing intentions. The research subjects comprise of civil servants or contract employees of Government Institutions of Regencies/Cities in Aceh Province, Indonesia. The hypotheses were tested on 103 respondents who were selected using convenience sampling method. The data were collected using survey questionnaires sent via online using Google Form from May to July 2017. The data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results of this study showed that personal costs and seriousness level of fraud influenced whistleblowing intentions. Nevertheless, it appeared that organizational commitment did not influence whistleblowing intentions. This study also proved that organizational commitment did not have a mediating effect on the relationship among personal costs and level of seriousness and whistleblowing intentions

Pluralism, Fatwa, and Court in Indonesia: the Case of Yusman Roy

The interrelation between Islam, state and pluralism is an unfinished discussion in Indonesia. This paper examines an issue of promoting individual freedom to practice his/her belief, and at the same time not insulting the majority belief in a plural society. It takes the case of Yusman Roy on performing the salah (prayer) in a local language as the subject of analysis in order to identify the fault lines of religion and pluralism, and to consider how best to address them. The paper argues that fatwa and court should not be used as mechanisms to deal with the issue of religion and pluralism. It further argues for an “alternative dispute resolution†in dealing with the plurality of interpretation within Islamic tradition and at the same time maintaining the unity and harmony Islamic communities. It maintains that Roy should have the rights to practice what he believes, but at the same time, a negotiation on how he spreads his ideas outside his schools should take place in order to avoid provocative actions that invite violence