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Program Studi Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Aceh Jl. Muhammadiyah No. 91 Desa Batoh Kecamatan Lueng Bata – Kota Banda Aceh

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PENGARUH LINGKUNGAN BUDAYA PENDIDIKAN TERHADAP INTENSITAS PERAN AKUNTANSI MANAJEMEN PADA PERGURUAN TINGGI DI PROVINSI NANGGROE ACEH DARUSSALAM ar, mulyadi
Jurnal Akuntansi Muhammadiyah Vol 1, No 1 (2011)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Aceh

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Abstract

Accounting practice is not just technical, but also a social practice and culture, as social and cultural practices, accounting course is not a stuck, it could have the power to affect the social life of the people (Rashid, 2002:6), even as the son of local culture (Masturi, 2003:3). Accounting education is needed as the factor as a function of culture and control, it can also have a strong influence on the intensity of management accounting role within the scope of higher education. Previous findings showed that there is a gap between academics and practitioners, no doubt management accountant position himself as advisers and managers are not confident about the reliability of the techniques of management accounting. (Rashid, 1998; Son, and Naim, 2000:282 Instruments used consists of the dimensions of the cultural characteristics and intensity of management accounting role include management accounting information systems, decision making, and planning and control developed by Hofstede et., All (1990). Population and study take sample from leaders/managers, teachers / lecturers, and academic staff / finance at several universities in the province of Aceh through questionnaires of 197 respondents, and 132 questionnaire return rate of respondents (67%). Method of analysis performed using regression analysis, and data processing performed using SPPS version 12. These results has indicating in the higher education cultural environment that characterized the results orientation IPAM have rates higher than the cultural characteristics of the process, the same result has obtained that the cultural environment characterized by a closed system has IPAM higher rates than open systems. Overall environmental impact of the educational culture IPAM in PT in the Province of Nanggroe Aceh Darussalam for 21.5%., And the remaining 78.5% influenced by other factors Keywords: Culture, Environment Education, and The intensity of Management Accounting Role DAFTAR KEPUSTAKAAN   Abdullah, Syukriy (2003). “Budaya Organisasional, Kepemimpinan, dan Kinerja Individu: Telaah Literatur Akuntansi dan Penganggaran”. Jurnal Telaah & Riset Akuntansi. vol 4, April 2003, No. 1 : 12-25   Anthony, Robert N., Glenn A. Welsch & James S. Reece. (1989). Fundamentals of Management Accounting. Home Illinois: Richard D. Irwin.   Brigham, F., Eugene & Joel F. Houston (2001). Fundamental of Financial Management. Edisi Bahasa Indonesia Kedelapan, Jakarta: Penebit Erlangga   Budiono, M.W., dan Priyono Eko S. (2000). “Beberapa Persoalan Pendidikan, Sekolah dan Masyarakat: Forum Rektor”. Vol.4, Juli, Bandung: Forum Rektor Indonesia   Departemen Pendidikan Nasional, Direktorat Jenderal Perguruan Tinggi. 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Persepsi Pemakai Informasi Akuntansi, Akuntan dan Masyarakat Umum terhadap Independensi Akuntan Publik, Tesis S-2, Yogyakarta: Universitas Gadjah Mada.   Nobes, Christopher and Robert Parker. (1998).  Comparative International Accounting, Prentice Hall Europe.   Nugroho, Edi Prasetyo. (1998). Kompetensi Budaya dan Uskses Bisnis: Bagaimana Pelaku Bisnis Indonesia Memahami Perbedaan Format Budaya Bisnis. Jurnal ekonomi dan  Bisnis, 13 (2) April.   Putra, Ekka Priastana dan Ainun Naim. (2000). Budaya Perusahaan dan Intensitas Peran Akuntansi Manajemen: Penelitian Empiris pada Perusahaan-perusahaan di Indonesia, Simposium Nasional Akuntansi ke-3 Depok: September 2000.   Rachman, Sonja. N (2000).  Pengaruh Kultur Organisasi terhadap Komunikasi Penyampaian Informasi dalam Tim Audit. Skripsi, Fakultas Ekonomi UGM, Yogyakarta.   Rasyid R. Eddy. (1998) Saling Peran (Interplay) Antara Akuntansi dan Budaya Perusahaan: Penelitian Empiris Dengan Metode Interpretif Etnografis.  Jurnal Riset Akuntansi Indonesia, 1 (1) Januari.   Rasyid R. Eddy. (2002) Harmonisasi Standar Akuntansi Keuangan dan Dampaknya Terhadap Pendidikan Akuntansi.  Jurnal Volume 8.1, p.1-13, JV8-Harmonisasi SAK 2002.   Sakaran, Uma. (2003). Research Methods for Business. New York: John Wiley & Sons, Inc.   Sri Rahayu. (2005). Aplikasi SPSS Versi 12.00 dalam Riset Pemasaran. Bandung: Alfabeta.   Sutawi, (2003). “Kualitas PT, Antara Harapan dan Kenyataan”, Warta PTM, Edisi 11 Th. XV., November 2003, p. 3-19.   Turmudzi, Didi, M., (2004). Retrospeksi & Perspektif Transformasi Pendidikan Nasional (Analisis Kritis Pola Pendidikan Nasional Masa Lampau dan tantangan Masa Depan). PB. Paguyuban Pasundan, 26 Juli 2003.   Trisniwati, Eka Indah dan Sri Suryaningsum. (2003). Pengaruh Kecerdasan Emosional terhadap Tingkat Pemahanan Akuntansi, Simposium Nasional  Akuntansi ke-6 Surabaya: Oktober 2003.   Yadiati, Winwin. (1993). Penerapan Teknik Akuntansi Manajemen dan Hubungannya dengan Keberhasilan Perusahaan Tekstil di Jawa Barat.  Thesis. Fakultas Pascasarnana Univeritas Gadjah Mada Yogyakarta.   Wilson, Earl Ray, Leon E. Hay, Susan C. Kattelus (1999).  Accounting fir Govermental and Nonprofit Entities, Irwin McGraw-Hill, 11th ed, http://www.mhhe.com   Zarzeski, Marilyn Taylor. (1996). Spontaneous Harmonization Effect of Culture and Market Forces on Accounting Disclosure Practices.  Accounting Horizon, 10 (1), pp. 18-37.    
Pengaruh Globalisasi Kemajuan Teknologi Informasi Terhadap Perkembangan Sistem Informasi Akuntasi AR, Mulyadi
Jurnal Akuntansi Muhammadiyah Vol 4, No 2 (2014): Edisi, Januari - Juni 2014
Publisher : Jurnal Akuntansi Muhammadiyah

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Abstract

PerkembanganTeknologi Informasi yang sangat pesat dibarengin dengan kemajuan teknologi itu sendiri yang mengakibatkan perubahan signifikansi terhadap sistem informasi akuntansi. Perkembangan sistem informasi akuntansi berdasar kemajuan teknologi terjadi dalam tiga jaman, yaitu era bercocok tanam, era industri, dan era informasi. Peranan Teknologi Informasi terhadap perkembangan akuntansi pada setiap jaman berbeda-beda. Semakin maju Teknologi Informasi, semakin banyak pengaruhnya pada bidang akuntansi. Kemajuan dan globalisasi ini mempengaruhi perkembangan Accounting Information System atau dikenal dengan sistem informasi akuntansi dan di singkat SIA dalam hal pemrosesan data, pengendalian intern, dan peningkatan jumlah dan kualitas informasi dalam pelaporan keuangan. Perkembangan SIA berbasis komputer dalam menghasilkan suatu laporan keuangan juga mempengaruhi proses audit. Akhirnya, kemajuan Teknologi Informasi memberikan peluang baru bagi profesi akuntan. Peluang baru yang mungkin diraih diantaranya adalah konsultan sistem informasi berbasis komputer, CISA,dan Webtrustaudit.
Pengaruh Sistem Pelaporan dan Kejelasan Sasaran Anggaran Terhadap Akuntanbilitas Kinerja Instansi Pemerintah (Studi Pada Satuan Kerja Pemerintah Aceh) AR, Mulyadi; Syamsidar, Syamsidar; Efendy, Dedy
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol 2, No 2 (2018): Jurnal Riset Inspirasi Manajemen dan Kewirausahaan
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.224 KB) | DOI: 10.35130/jrimk.v2i2.21

Abstract

This research aims to determine the effect of the reporting system and the clarity of the budget target on the accountability of the performance of Aceh Government Agencies, the formulation of the problem in this study is whether there is an effect on the reporting system and clarity of budget targets on the accountability of Aceh Government performance both simultaneously and partially.Data collection uses a questionnaire, and is analyzed qualitatively and converted into quantitative data using a Likert Scale. Data analysts to see the effect of dependent variables with independent variables using analysis of multiple linear regression equations.The population of this study amounted to 84 respondents, who were examined by the Head of Section (Head of Section) and Head of Division (Head) in Aceh Government Agencies. The results of the study found that the reporting system and the clarity of budget targets simultaneously had a significant effect on the performance of the Aceh Government. The partial reporting system has a significant effect on the accountability of the performance of Aceh Government Agencies. Clarity of budget targets partially has a significant effect on the accountability of the performance of Aceh Government Agencies. The reporting system has more dominant influence on the accountability of the performance of Aceh Government Agencies. It is expected that in the future the Aceh Government will pay more attention to the clarity of the budget goals in budgeting, because the results of the research regression coefficients have the smallest effect on the accountability of the performance of Aceh Government agencies in clarity of budget targets, with the hope that these variables will have greater influence on the accountability of Agency performance The Aceh Government in the future.