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aliamin aliamin

Universitas Syiah Kuala

Author-ID : 224735

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PERLAKUAN AKUNTANSI AKTIVA TETAP PADA PT. ARINA KARYA SENTOSA NEUSU BANDA ACEH aliamin, aliamin
Jurnal Akuntansi Muhammadiyah Vol 1, No 1 (2011)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Aceh

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The aim of this research was to know how the fix assets record in PT. Arina Karya Sentosa (subject of research), what is the assets recorded as of Indonesian Accounting Standard (Standar Akuntansi Keuangan/SAK). The method to use of this research was qualitative descriptive, the operating of this method are to compare both the theoretical with PT Arina Karya Sentosa recorded to fix assets, and recently the researcher make decisions and recommendation to improve the fix assets recording system. The result of this research were to find PT. Arina Karya Sentosa Banda Aceh classified fix assets to; buildings, project equipments, office equipments, vehicles. The depreciation method to measure the right value of all assets was manual method that they use to measure their assets, did not use method recommendation from Indonesian Accounting Standard. Even thought, PT. Arina Karya Sentosa was recording and prepare the fix assets as of Indonesian Financial Accounting Standard in financial report, except the depreciation method but in audit review by independent auditor these was no problem. Key words: fix assets recording, fix assets method, fix asset prepare in financial report. Carl S.Warren, James M.Reeve, Philip E.fess (2005). Pengantar Akuntasi. Edisi 21, Penerbit Salemba empat. Jakarta Drs. Djarwanto Ps. (2004) Pokok-Pokok Analisa Laporan Keuangan. Edisi Kedua, Penerbit BPFE Yogyakarta. Yogyakarta Ikatan Akuntansi Indonesia (2004). Standar Akuntansi Keuangan. Per 1 Okt 2004, Penerbit Salemba Empat. Jakarta Junaidy Slamet Setiawan (2005). Kajian Terhadap Beberapa Metode Penyusutan Dan Pengaruhnya Terhadap Perhitungan Beban Pokok Penjualan. (Http://www.petra.co.id) Muhammad Nuh (2001). Intermediate Accounting. Penerbit Mondial Musa Grafik Soemarso S.R (2004). Akuntansi Suatu Pengantar. Edisi ke-4, Penerbit Salemba Empat, Jakarta

KEMAMPUAN PREDIKSI TERHADAP PENDAPATAN DAN ARUS KAS OPERASIONAL LANCAR UNTUK ARUS KAS OPERASIONAL MASA DEPAN Aliamin, Aliamin
Jurnal Mentari Vol 11, No 2 (2008)
Publisher : Universitas Muhammadiyah Aceh

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The aim of this research is to investigate ability prediction of earnings and current operating cash flows to future operating cash flows, the profit report use are firms reporting positive profit and firms reporting negative profit. There are several prior study indicates a strengthening relationship between earnings and future operating cash flows for both firms profit reporting and losses reporting, while relationship between current and future operating cash flows are neither increasing nor decreasing. The result of research indicates that both earnings and cash flows have ability to predict future operating cash flow for positive profit reporting. On the other hand, negative profit reporting, earnings are not significant to predict future operating cash flows while current operating cash flows still have ability to predict future operating cash flows. Key words: earnings, current operating cash flows, future operating cash flows, positive profit reporting, negative profit reporting DAFTAR PUSTAKA Ali, Ashiq. 1994. “The Incremental Information Content of Earnings, Working Capital from Operations and Cash Flows”. Journal of Accountimg Research. Vol. 32, No. 1, pp. 61—73. Barth, Mary E, Donald P. Cram dan Karen K. Nelson. 2001. “Accruals and the Prediction of Future Cash Flows”. The Accounting Review. Vol. 76; pp. 27—58. Bowen, Robert M., David Burgstahler, dan Lane A. Daley. 1986. “Evidence on The Relationship Between Earnings and Various Measures of Cash Flows”. The Accounting Review. (LXI) No. 4. pp 713—725. Cheng, C.S.A., Chao-Shin Liu, dan Thomas F.S. 1996. “Earnings Permanence and the Incremental Information Content of Cash Flows from Operations”. Journal of Accounting Research. Vol. 34, No.1, Spring, 173—181. Dechow, P.M., S.P. Kothari dan R.L. Watts. 1998. “The Relation Between Earnings and Cash Flows”. Journal of Accounting and Economics 25. pp. 133—168. DeFond, Mark dan Mingyi Hung. 2001. An Empirical Analysis of Analysts’ Cash Flow Forecast. http://papers.ssrn.com/sol3/-papers.cfm?abstract_id=265773 Doupnik, T.S., dan F.B. Salter. 1995. “External Environment, Culture, and Accounting Practice: a Preliminary Test of a General Model of International Accounting Development”. The International Journal of Accounting. (30). Pp. 189—207. FASB. 1987. Statement of Financial Accounting Concepts (SFAC) No. 1. Finger, Catherine A. 1994. “The Ability of Earnings to Predict Future Earnings and Cash Flow”. The Journal Accounting Research. Vol. 32, No.2. Autumn. Pp. 210—223. Fridson, Martin S. (1995). Financial Statement Analysis. 2nded. New York : John Wiley and Sons, Inc. Gunawan dan Bandi,.2000. Analisis Kandungan Informasi Laporan Arus Kas, Simposium Nasional Akuntansi III, 697-718 Hendriksen, Eldon S. dan Michael F, Van Breda (1992). Accounting Theory. Fifth Edition Boston : Richard D. Irwin, Inc. Hodgson, A., Peta S., dan Clarke. 2000. “Earnings, Cashflows, and Returns: Functional Relations and the Impact of Firm Size”. Accounting and Finance. 40. pp. 51—73. Ikatan Akuntan Indonesia (2002). Standard Akuntansi Keuangan. Jakarta : Penerbit Salemba Empat. Kieso, Donald E dan Jerry J Weygandt (1998). IntermediaAccounting. Ninth Edition. New York : John & Sons, Inc Kim, Myung-Sun dan William Kross. 2002. The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing - Not Decreasing.http://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID303283_code0203 16500.pdf?abstractid=303283&mirid=1 Kusuma, Poppy Dian Indira. 2003. “Nilai Tambah Kandungan Informasi Laba dan Arus Kas Operasi”. SNA VI, h. 304—315. Ndubizu, G.A. 1992. “Accounting Disclosure Methods and Economic Development: Criterion for Globalizing Capital Markets”. The International Journal of Accounting (27). pp. 151—163. Parawiyati dan Zaki Baridwan. 1998. “Kemampuan Laba dan Arus Kas dalam Memprediksi Laba dan Arus Kas Perusahaan Go Publik di Indonesia”. Jurnal Riset Akuntansi Indonesia. Vol. 1 No. 1, h.1-11. Scroeder, Richard G. dan Myrtle Clark (1998). Accounting Theory-Text and Reading. 6th Edition. Canada : John Willey & Sons, Inc. Supriyadi. 1999. “The Predictive Ability of Earnings Versus Cash Flow Data to Predict Future Cash Flows: a Firm-Specific Analysis”. Gadjah Mada International Journal of Business. Vol. 1, September, h. 113—132. Syafriadi, Hepi. 2000. “Kemampuan Earnings dan Arus Kas dalam Memprediksi Earnings dan Arus Kas Masa Depan: Studi di Bursa Efek Jakarta”. Jurnal Bisnis dan Akuntansi. Vol. 2, No. 1, April, h. 76—88. Wallace, Wanda A. (1997). Financial Accounting. 3rd ed. Cincinati : South Western Publishing. Watson, Jodi dan Peter Wells. 2005. The Association Between Various Earnings and Cash Flow Measures of Firm Performance and Stock Returns: Some Australian Evidence. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=815365. Wilson, P.G. (1986).” The Alternative Information Content of Accrual and Cash Flow: Combined Evidence at The Earnings Anouncement Annual Reports Release Date”. The Accounting research. Vol.24, Supplement, pp.165-200.

Prinsip Akuntansi Syariah pada Praktik Transaksi Tradisional Mawah dan Gala di Kabupaten Aceh Besar Azhar Hasan; Heru Fahlevi; Aliamin Aliamin
Jurnal Kajian Akuntansi Vol 4, No 2 (2020): DESEMBER 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i2.3994

AbstractThis study aims to analyze the obedience of traditional economic transaction practices that are still found today namely, mawah and gala. Mawah is a tradition of business cooperation based on profit sharing between capital owners and managers, while gala is a traditional pawning practice commonly found in rural Acehnese communities including in Aceh Besar, Indonesia. Using a qualitative approach, the researchers collected data from in-depth interviews and questionnaires. Data was collected from December 2019 and March 2020. The respondents and interviewees were people who have experiences in mawah and gala transaction as well as community leaders and cultural figures in Aceh Besar district. The results showed that mawah and gala traditions in Aceh Besar District follow sharia accounting practices in terms of pillars and sharia provisions with reference to Indonesian Accounting Standard statement No. 105 and 107. However, there are still some limitations for example, the absence of sufficient records on the transactions that can be linked to the presence of trust and emotional connections among the people involved. Keywords: Culture; Islamic accounting; Gala; Mawah; Tradition.Abstrak Penelitian ini bertujuan untuk menganalisis kesesuaian praktik transaksi ekonomi tradisional yang masih dijalankan sampai sekarang yaitu, mawah dan gala. Mawah adalah tradisi kerjasama bisnis berdasarkan pembagian keuntungan antara pemilik modal dan pengelola, sedangkan gala merupakan praktik gadai tradisional yang lazim ditemukan di masyarakat pedesaan Aceh. Dengan menggunakan pendekatan kualitatif, peneliti menggumpulkan data melalui wawancara mendalam dan kuesioner di Aceh Besar yang dilakukan antara bulan Desember 2019 sampai dengan Maret 2020. Responden dan narasumber adalah masyarakat pelaku mawah dan gala serta tokoh masyarakat dan tokoh budaya di kabupaten Aceh Besar. Hasil penelitian menunjukkan bahwa tradisi mawah dan gala di Kabupaten Aceh Besar secara umum telah sesuai dengan praktik akuntansi syariah baik dari sisi rukun dan ketentuan syariah dengan merujuk kepada PSAK Syariah 105 dan 107. Namun para pelaku transaksi tradisional tersebut tidak melakukan pencatatan yang lengkap dan memadai sesuai dengan standar akuntansi syariah yang diterima umum. Hal tersebut dapat dikaitkan dengan kuatnya hubungan emosional dan kepercayaan antara pihak yang terlibat sehingga bukti transaksi yang tercatat tidak dirasa penting.Kata kunci: Akuntansi syariah; Budaya; Gala; Mawah; Tradisi.

PENGARUH KEKAYAAN DAERAH, DANA PERIMBANGAN DAN BELANJA DAERAH TERHADAP KINERJA KEUANGAN (Studi pada Kabupaten/Kota di Aceh) Armaja Armaja; Ridwan Ibrahim; Aliamin Aliamin
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 3, No 2 (2017): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

This study aims to examine the influence of regional wealth, balancing funds, and regional expenditures on the district's financial performance in Aceh, Indonesia. The population of this study is all 23 districts/cities in Aceh from the period 2011 to 2015 with the 115 total number of observations. The data used in this research is secondary data, comprising data of Revenue and Expenditure Budget of Districts/City-Revision (APBK-P). The analysis method used in this study is the Multiple Linear Regression Analysis. The study found that the regional wealth, balancing funds, and regional expenditures significantly affected the financial performance of districts/cities in Aceh.Penelitian ini bertujuan untuk menguji pengaruh kekayaan daerah, dana perimbangan, dan belanja daerah baik secara bersama-sama maupun secara terpisah terhadap kinerja keuangan kabupaten/kota di Aceh. Populasi dalam penelitian ini adalah seluruh Kabupaten/Kota di Aceh tahun 2011-2015 yang berjumlah 23 Kabupaten/Kota sehingga jumlah pengamatan sebanyak 115 pengamatan. Data yang digunakan dalam penelitian ini adalah data sekunder berupa data Anggaran Pendapatan dan Belanja Kabupaten/Kota-Perubahan (APBK-P) 23 Kabupaten/Kota di Aceh periode 2011-2015. Sedangkan teknik pengumpulan data penelitian dilakukan dengan teknik dokumentasi yaitu pengumpulan data sekunder. Metode analisis yang digunakan yaitu Analisis Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa kekayaan daerah, Dana Perimbangan, dan belanja daerah baik secara bersama-sama maupun secara terpisah berpengaruh terhadap kinerja keuangan kabupaten/kota di Aceh.

PENGARUH DUE PROFESSIONAL CARE, PENGALAMAN AUDIT, PENDIDIKAN DAN PELATIHAN BERKELANJUTAN TERHADAP KUALITAS AUDIT INTERNAL DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI PADA KANTOR INSPEKTORAT PEMERINTAH KOTA LHOKSEUMAWE Hafiz Bachtiar; Aliamin Aliamin; Mirna Indriyani
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 4, No 2 (2018): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

The objective of this study is aimed to examine empirically the influence of due professional care, audit experience, education and ongoing training on the audit quality with organizational commitment as the moderating variables. All auditors at the Government Internal Supervisory Apparatus (APIP) in the city of Lhokseumawe, Aceh were selected as the respondenst. The primary data used in this study gathered by distributing questionnaires to the respondents, and analyzed using the Moderated Regression Analysis (MRA). The study documented that the due professional care, audit experience, education ongoing training, and organizational commitment affected significantly and simultaneously the quality of audits at the Inspectorate of Government InternalSupervisory Apparatus at the city of Lhokseumawe. Organizational commitment moderated the respective influence of due professional care,audit experience, education and ongoing training on the quality audit.Keywords: Quality Audit, Due Professional Care, Audit Experience, Education and Ongoing Training, Organizational Commitment.AbstrakPenelitian ini bertujuan untuk menguji pengaruh variabel independen due professional care, pengalaman audit, pendidikan dan pelatihan berkelanjutan terhadap variabel dependen kualitas audit dengan komitmen organisasi sebagai variabel moderasi baik secara bersama-sama maupun parsial. Populasi dalam penelitian ini adalah seluruh auditor Aparat Pengawasan Internal Pemerintah (APIP) berjumlah 47 (empat puluh tujuh) orang, semua anggota populasi akandijadikan sampel dalam penelitian ini karena menggunakan metode sensus atau penelitian populasi. Penelitian ini melalui pengujian hipotesis secara kuantitatif, data yang digunakan merupakan data primer yang bersumber dari jawaban responden atas kuesioner yang dikirim. Pengolahan data pada penelitian ini dengan menggunakan analisis interaksi atau Moderate Regression Analysis (MRA). Hasil penelitian secara bersama-sama menunjukkan bahwa dueprofessional care, pengalaman audit, pendidikan dan pelatihan berkelanjutan serta komitmen organisasi berpengaruh terhadap kualitas audit pada Aparat Pengawasan Internal Pemerintah Inspektorat Kota Lhokseumawe. Hasil penelitian secara parsial menunjukkan bahwa masing-masing variabel due professional care, pengalaman audit, pendidikan dan pelatihan berkelanjutanserta komitmen organisasi berpengaruh terhadap kualitas audit, juga komitmen organisasi memoderasi masing-masing pengaruh due professional care, pengalaman audit, pendidikan dan pelatihan berkelanjutan terhadap kualitas audit.

ANALISIS PENGELOLAAN BARANG MILIK DAERAH PADA PEMERINTAH DAERAH KABUPATEN ACEH TENGAH Ropida Rezeki Utami; Aliamin Aliamin; Heru Fahlevi
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 5, No 2 (2019): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

A fixed aset is one of the elements that must be managed well in order to produce reliable information in the financial statements of the local government office. The purpose of this study is to analyze the suitability between the implementation of the management of local property in the Central Aceh District with the regulation of Ministry of Home Affairs (Permendagri), No. 17 of 2008 and identify the constraints encountered in the management of local property in the district of Central Aceh. Using the qualitative method, the study finds that the management of local property in the district of Central Aceh in 2015 has been in line with the Permendagri, No. 17 of 2008, but in its implementation there have been many shortcomings due to non-supportive of human resources, facilities and infrastructure, and the leaderships. Thus, this study suggest the government apparatus, especially those who are in charges of management of local property enhance their ability by attending education, training, and technical workshops in the field of financial management of local government, aiming towards professional human resources. Keywords: Aset Management, Regional Property Abstrak Aset tetap merupakan salah satu unsur yang harus dikelola dengan baik agar menghasilkan informasi yang andal dalam laporan keuangan daerah. Tujuan penelitian ini yaitu untuk menganalisis kesesuaian antara implementasi pengelolaan barang milik daerah di Kabupaten Aceh Tengah dengan Peraturan Menteri dalam Negeri Nomor 17 Tahun 2007 dan mengidentifikasi kendala-kendala yang ditemui dalam pengelolaan barang milik daerah di Kabupaten Aceh Tengah. Desain penelitian ini menggunakan metode kualitatif -deskriptif. Hasil penelitian menunjukkan bahwa pengelolaan barang milik daerah Kabupaten Aceh Tengah pada tahun 2015 masih mengacu pada permendagri nomor 17 tahun 2008, namun pada pelaksanaannya masih banyak kekurangan karena tidak didukung dengan sumber daya manusia, sarana dan prasarana dan dukungan dari atasan. Penelitian ini merekomendasikan kepadaSumber Daya Manusia, khususnya aparatur kerja di di bidang pengelolaan barang milik daerah untuk mengikuti pendidikan, pelatihan dan bimbingan teknis di bidang pengelolaan keuangan daerah agar terwujud SDM yang professional.

EVALUASI EFEKTIVITAS PENGUATAN PERAN APARAT PENGAWASAN INTERN PEMERINTAH DALAM PARADIGMA BARU (STUDI KASUS PADA SALAH SATU INSPEKTORAT DI ACEH) Marlaini Marlaini; Aliamin Aliamin; Mirna Indriani
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 4, No 1 (2018): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

Abstract This study aims to discuss the methods, approaches, and focus of audit in line with changes in the paradigm of the role of internal auditors at the Regency Inspectorate office. It also attempts to identify the obstacles in the impelementation of strengthening the role of government internal auditors or The Aparat Pengawasan Intern Pemerintah (APIP). Changes in the internal audit paradigm are no longer a watchdog role, but must add value to management with a consulting role. The method used in this research is the qualitative approach. The results of the study showed that the methods, approaches and audit focus that should be done in the new paradigm, have not changed as a whole. Implementation of strengthening the role of APIP also has several obstacles such as, human resource competence of the auditors were minimal, the amount of budget was relatively small, the lack of independence of APIP institutions, auditor objectivity was still lacking, and commitment from stakeholders has not been maximized. The effective role of APIP has been difficult to realize if the paradigm shift of the role of internal auditor has not been comprehensive and supporting aspects of APIP's strengthening still have many obstacles.Keywords: Internal Audit, Paradigm Role of Internal Auditor, Effectiveness of Internal Audit, APIP,Role Strengthening APIP. AbstrakPenelitian ini bertujuan untuk membahas metode, pendekatan, dan fokus audit sejalan dengan perubahan paradigma peran auditor intern pada Inspektorat Daerah. Selanjutnya mengidentifikasi aspek yang menjadi kendala dalam impelementasi penguatan peran auditor intern pemerintah atau Aparat Pengawasan Intern Pemerintah (APIP). Perubahan paradigma audit intern adalah tidak lagi berperan sebagai watchdog, tetapi harus memberikan nilai tambah bagi manajemen dengan peran consulting. Metode yang digunakan dalam penelitian ini adalah kualitatif..Hasil dari penelitian menunjukkan bahwa metode, pendekatan dan fokus audit yang seharusnya dilakukan dalam paradigma baru, belum berubah secara keseluruhan. Implementasi penguatan peran APIP juga memiliki beberapa kendala diantaranya, kompetensi sumber daya manusia para auditor yang minim,jumlah anggaran relatif kecil, lemahnya independensi lembaga APIP, objekvitas auditor masih kurang, dan komitmen dari stakeholder belum maksimal. Peran APIP yang efektif akan sulit diwujudkan, apabila perubahan paradigma peran auditor intern belum menyeluruh dan aspek pendukung penguatan peran APIP masih memiliki banyak kendala.Kata Kunci: Audit Intern, Paradigma Peran Auditor Intern,Efektivitas Audit Intern, APIP, dan Penguatan Peran APIP.

ANALISIS PROBLEMATIKA PENGELOLAAN KEUANGAN DESA (Studi Perbandingan pada Desa Blang Kolak I dan Desa Blang Kolak II, Kabupaten Aceh Tengah) Teuku Fitrawan Mondale; Aliamin Aliamin; Heru Fahlevi
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 3, No 2 (2017): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

This research comparatively analyses the financial management in the two villages as well as their inhibiting and supporting factors in the financial management of the village covering from the stages of planning, implementation, administration, reporting and accountability. This research was conducted in the villages of Blang Kolak I and II, Sub District of Bebesen, Central Aceh District. The study uses a qualitative approach in the form of case studies with comparative analysis. To gather the data, this study uses observations, interview and documentation. The results showed that there were differences and similarities in financial management in both villages starting from the planning stage to reporting and accountability. There are also factors supporting and inhibiting the process of financial management,including the competence and quality of human resources, public participation and oversight by the BPD(Supervisory board village).The third factor being stalwart financial management village in blang kolak II village and became an impediment to financial management at village blang kolak I village.Penelitian ini menganalisisperbandingan pengelolaan keuangan di dua desa serta membandingkan faktor penghambat serta pendukung dalam pengelolaan keuangan desa dari mulai tahapan perencanaan, pelaksanaan, penatausahaan, sampai dengan pelaporan dan pertanggungjawaban. Penelitian ini dilakukan di Desa Blang Kolak I dan Desa Blang Kolak II, Kecamatan Bebesen, Kabupaten Aceh Tengah dengan menggunaan pendekatan kualitatif berupa studi kasus dengan analisis komparatif. Teknik pengumpulan data pada penelitian ini menggunakan pengamatan atau observasi lapangan, wawancara dan dokumentasi.Hasil penelitian menunjukan bahwa terdapat perbedaan dan kesamaan dalam pengelolaan keuangan di dua desa ini yang dimulai dari tahapan perencanaan sampai dengan pelaporan dan pertanggungjawaban. Terdapat juga faktor-faktor yang menjadi pendukung serta penghambat dalam proses pengelolaan keuangan ini. Faktor- faktor tersebut antara lain kompetensi dan kualitas SDM, partisipasi masyarakat dan pengawasan oleh Badan Pengawas Desa (BPD).Ketiga faktor tersebut menjadi penghambat pengelolaan keuangan desa pada Desa Blang Kolak I dan menjadi pendukung pengelolaan keuangan desa pada Desa Blang Kolak II.

PENGARUH CAPACITY BUILDING PADA PEMAHAMAN PRINSIP GOOD GOVERNANCE DALAM MENINGKATKAN KINERJA APARATUR Darwanis Darwanis; Aliamin Aliamin; Mohammad Amrullah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.827 KB)

The purpose of this research was to analyze the impact of capacity building, government staffs’performance and the application of good governance toward local state financial management effectivity at Kabupaten Bireuen. Responden of the research were Local State Financial Officers (PPK), Budget Staffs (PA), Budget Allocation Staffs (KPA) and Treasurees at 24 Local State Government Units (SKPK) Kabupaten Bireuen. Data collected in this research processed using LISREL (LinearStructural RELationship) 8.7 software and Structural Equation Modelling (SEM) were used to analyzed the information needed from the data.The result of the research indicated both simultaniously and partially capacity building affected the understanding of good governance principles, governmentstaffs’performance and the application of good governance local state financial effectivity at Kabupaten Bireuen. The result were also indicated that partially capacity building unaffected the financial effectivity.

Sosialisasi Perhitungan dan Pelaporan Pajak bagi UMKM di Desa Gampong Leupung Cut Alistraja Dison Silalahi; Lilis Maryasih; Muhammad Arfan; Aliamin Aliamin; Yuni Shara
Jurnal ABDIMAS Budi Darma Vol 2, No 2 (2022): Februari 2022
Publisher : STMIK Budi Darma

Pengabdian Masyarakat bertujuan para pelaku UMKM memiliki wawasan dan pengetahuan mengenai Pajak untuk UMKM seperti Pendaftaran, Jenis pajak yang dikenakan, Perhitungan tarif dan Jatuh tempo pembayaran dan pelaporan. Metode yang . Metode yang diterapkan adalah klasikal dan individual. Metode pendekatan ini dalam bentuk ceramah dan praktek. Pendekatan individual dilakukan pada saat praktek berupa perhitungan penghasilan sampai pelaporan PPH Final. Lokasi pengabdian ini adalah Desa Gampong Leupung Cut, Aceh Besar Provinsi Nangroe Aceh Darussalam. Hasil dari kegiatan ini, para pelaku usaha UMKM dapat Mengetahui jenis-jenis pajak perhitungan tarif dan pembayaran, Insentif PPh UMKM selama Pandemi Covid, dan pelaporan SPT dengan baik dan tepat waktu dan lebih mensejahterakan Kehidupan Keluarga di Desa Gampong Leupung Cut.

Co-Authors Alistraja Dison Silalahi Armaja Armaja Azhar Hasan Cut Risa Mahfuza Dana Siswar., Evi Iskandar, Darwanis, Darwanis Darwanis Eka Yulianti Evi Gusmayanti Gani, Azhar Abdul Hafiz Bachtiar Henny Sulistyowati Heru Fahlevi Heru Fahlevi Heru Fahlevi Lilis Maryasih, Lilis Ludiharto Ludiharto M Miranda Marlaini Marlaini Mirna Indriani Mirna Indriyani Mohammad Amrullah Muhammad Arfan Namira Kamiliya Ridwan Ibrahim Ridwan Ibrahim Riha Dedi Priantana Ropida Rezeki Utami shara, yuni Teuku Fitrawan Mondale Tia Silfira Wildan Wildan

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