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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Telaah dan Riset Akuntansi Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Perspektif Ekonomi Darussalam NUANSA: Jurnal Penelitian Ilmu Sosial dan Keagamaan Islam Jurnal Riset Akuntansi dan Keuangan Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah JSHP (Jurnal Sosial Humaniora dan Pendidikan) Proceeding of National Conference on Accounting & Finance Islam Universalia : International Journal of Islamic Studies and Social Sciences Media Riset Akuntansi Auditing & Informasi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)

Mirna Indriani

Universitas Syiah Kuala

Author-ID : 287282

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Perencanaan dan Penganggaran Pemerintah Daerah Otonomi Khusus Ditinjau dari Aspek Keprilakuan Fitri, Fauziah Aida; Indriani, Mirna
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.705 KB)

Planning and Budgeting of Special Autonomy Local Government from Behavioral Aspect. The research objective is to identify behavioral factorsÂ in the budgetary process with outcomesÂ key performance indicators for each behavioral component. This research was conducted in five areas in districts of the Governing of Aceh, Banda Aceh, Aceh Utara, Bireuen, Aceh Tengah and Aceh Jaya. Respondents were officials involved in drafting local budgets.Â Data analysis was done at each stage of the budgeting process are the planning, implementation and accountability phase. Research results show that: 1) there is a good participation of personnel, 2) there is a good perception of justice, and 3) a good commitment to the objectives of personnel. Perencanaan dan Penganggaran Pemerintah Daerah Otonomi Khusu Ditinjau dari Aspek Keprilakuan. Tujuan dar riset ini adalah untuk mengindentifikasi faktor-faktor keprilakuan dalam proses penganggaran dengan hasil kunci indikator kinerja untuk setiap komponen. Riset ini dilakukan di lima area pada pemerintah Banda Aceh, Aceh Utara, Bireun, Aceh Tengah dan Aceh Jaya. Responden adalah pegawai yang terlibat dalam proes penganggaran lokal. Analisis data dilakukan pada setiap tahap proses penganggaran yaitu perencnaan, implementasi dan akuntabilitas. Hasil menunjukkan bahwa 1) terdapat partisipasi yang baik antara pegawai, 2) terdapat persepsi atas keadilan yang baik, dan 3) terdapat komitmen yang baik atas tujuan pegawai.

Partisipasi Masyarakat dan Kualitas Pengelolaan Keuangan Desa Survey pada Desa Kecamatan Masjid Raya Aceh Besar Indriani, Mirna; Nadirsyah, Nadirsyah; Fahlevi, Heru; Putri, Safrida
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2019): Jurnal Riset Akuntansi dan Keuangan. April 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i1.14827

This research was conducted to investigate whether the level of community participation influences the quality of village financial management. Tests were carried out on 144 samples consisting of community elements namely hamlet heads (kepala dusun), BPDes/tuha peut, PKK, youth leader, imeum meunasah, panglima laot, and ketua blang/farmer representative. Data collection is done by distributing questionnaires. Data were analyzed using structural equation models using LISREL 8.80 software. The results showed that the level of community participation has a positive relationship to the quality of village financial management means that the higher the level of community participation, the better the quality of village financial management

Efektivitas Pemanfaatan Dana Desa dalam Mengentaskan Kemiskinan di Kec Kuala Kabupaten Nagan Raya Wahyuddin, Wahyuddin; Ramly, Arroyyan; Djalil, Muslim A.; Indriani, Mirna
NUANSA: Jurnal Penelitian Ilmu Sosial dan Keagamaan Islam Vol 16, No 2 (2019)
Publisher : IAIN Madura

Penelitian ini bertujuan menganalisa dan melihat efektifitas distribusi pemanfaatan dana desa di Kecamatan Kuala Kabupaten Nagan Raya dan hubungannya dengan tingkat kemiskinan. Data yang digunakan berupa data time series dari tahun 2015 hingga tahun 2018 yang dikumpulkan melalui data primer dan sekunder. Data primer diperoleh dengan mendatangi langsung ke desa-desa di kecamatan kuala. Sementara data sekunder diperoleh dari website Badan Pusat Statistik (BPS), telaah dokumen, artikel yang berhubungan dengan objek penelitian. Penelitian ini melakukan observasi terhadap 10 desa sebagai sample dari 17 desa di Kecamatan Kuala. Metode analisa mengunakan regresi data panel dengan metode analisa random effect model (REM). Dari hasil regresi model random effect ditemukan bahwa variabel dana desa berpengaruh positif dan signifikan terhadap kemisikinan dengan Probabilitas sebesar 0,0000 = p-value ? = 5%. Kemudian variabel alokasi dana desa berpengaruh negatif signifikan terhadap kemiskinan dengan Probabilitas sebesar 0,0000 = p-value ? = 5%. Artinya dengan menambahkan 1% dana desa atau meningkatkan dana desa akan mengurangi kemiskinan di Kecamatan Kuala Kabupaten Nagan Raya. (This research is aimed at analyzing and seeing the effectiveness of village fund utilizing distribution in Kuala sub-district, Nagan Raya regency and also its relations with the poverty level. The data used the time series data from 2015 to 2018 collected through primary and secondary data. Primary data is taken from directly getting the data from the villages in Kuala sub-district, while secondary one is taken from Central Bureau of Statistics, document and articles analysis related to the research object. This research did observation on 10 out of 17 villages as sample in Kuala sub-district. The analysis used panel data regression with random analysis model (REM). From the effect random model regression result, fit is found that the village fund variable has given a positive and significant effect on the poverty for 0,0000 = p-value ? = 5%. The village fund allocation variable affects negatively on the poverty with probability 0,0000 = p-value ? = 5%. It means that by adding 1% village fund or adding the village fund can make the poverty in Kuala sub-district Nagan Raya regency decreased.)

PENGARUH UMPAN BALIK ANGGARAN, EVALUASI ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH KOTA LHOKSEUMAWE Nurlelahayati Nurlelahayati; Mirna Indriani; Fazli Syam BZ
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

The purpose of this study was to examine the effect of budgetary feedback, budgetary evaluation and organizational commitment on the performance of the local government agencies (SKPD).This study employed the quantitative approach. The population in this study was 33 local government agencies (SKPD) which includes 66 respondents. Sources of data in this research is primary data, obtained by distributing questionnaires to the study population. The analytical method used is interaction regression analysis. The results showed that budgetary feedback, budgetary evaluation and organizational commitment simultaneously and partially affect the SKPD performance.Tujuan dari penelitian ini adalah untuk menguji pengaruh umpan balik anggaran, evaluasi anggaran dan komitmen organisasi terhadap kinerja Satuan Kerja Perangkat Daerah (SKPD) pada Pemerintah Kota Lhokseumawe. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah 33 SKPD yang terdiri dari 66 responden. Sumber data dalam penelitian ini adalah data primer yang diperoleh melalui penyebaran kuesioner kepada populasi penelitian. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa umpan balik anggaran, evaluasi anggaran dan komitmen organisasi secara simultan dan parsial berpengaruh terhadap kinerja SKPD.

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.

PENGARUH VARIABEL PERILAKU KARYAWAN AKUNTANSI TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN BUMN DAN BUMD DI BANDA ACEH) Mirna Indriani; Onny Loulyta
Jurnal Telaah dan Riset Akuntansi Vol 1, No 2 (2008): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (753.232 KB)

The purpose of this research is to analyze interpersonal relationship of accounting employee affecting to firm performance. The behavioral variables are conflict, shared value, balanced power, communication, confidence, and collaboration. For this purpose, structural equation modeling was used to test the research model’s relation. A questionnaire was distributed to 130 acoounting employees in 23 BUMN (Indonesian governments corporate) and 3 BUMD (local governments corporate). We find that, although no significant relation between conflict and confidence, conflict and collaboration, shared value and confidence, shared value and collaboration, balanced power and confidence, confidence and collaboration, confidence and firm performance, there are significant relationship between balanced power and collaboration, communication and confidence, communication and collaboration, collaboration and firm performance. Keywords: Accounting department, departmental behavior, firm performance, Structural Equation Modeling (SEM)

PENGARUH ANGGARAN WAKTU AUDIT, KOMPLEKSITAS DOKUMEN AUDIT DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN AUDIT SAMPLING PADA BADAN PEMERIKSAAN KEUANGAN (BPK) REPUBLIK INDONESIA PERWAKILAN PROVINSI ACEH Nadirsyah Nadirsyah; Mirna Indriani; Iskandar Usman
Jurnal Telaah dan Riset Akuntansi Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.305 KB)

This research is done at BPK branch office Aceh Province which aim to know the influence of time budget audit, complexsity of audit document and audit experience toward judgement audit sampling either simultaneously or partially. Responden of this research is auditors at BPK branch office Aceh Province. The objective of this research is to be able to seek the causality between the time budget audit, complexsity of audit document and audit experience toward judgement audit sampling with 56 auditors samples of populations 99 auditors who is taken at stratified random sapling. Technics of data analysis used is multiple linears regression. Result of this research indicate that the time budget audit, complexsity of audit document and auditor experience by simultaneously have significan influence toward judgement audit sampling. By partially just time budget audit have significan influence toward judgement audit sampling, but complexsity of audit document and auditor experience do not have significan influence toward judgement audit sampling. Keyword : time budget audit, complexsity of audit document, auditor experience and judgement audit sampling.

KUALITAS SISTEM INFORMASI DAN KEPUASAN PENGGUNA SISTEM INFORMASI PERGURUAN TINGGI UNIVERSITAS SYIAH KUALA Mirna Indriani; Reza Adryan
Jurnal Telaah dan Riset Akuntansi Vol 2, No 1 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.277 KB)

The purpose of this research was to examine the effect of Information system quality; reliability, ease of use, flexibility, functionality, to user satisfaction. Responsees were collected from 392 user in three groups; lectures, operator system information and students of economics faculty universitas Syiah Kuala. The research hypotheeses were analyzed using multiple regresion.The result show reliability, flexibility, and functionality have strong influence on user satisfaction. While variable ease of use doesn’t influence on user satisfaction. Keywords: information system; quality, reliability, ease of use, flexibility, functionality, and user satisfaction.

Faktor-Faktor yang Mempengaruhi Kepatuhan Individu dalam Membayar Pajak pada Kantor Pelayanan Pajak Pratama Banda Aceh Maulida Maulida; Mirna Indriani
Jurnal Telaah dan Riset Akuntansi Vol 9, No 1 (2016): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.827 KB)

This study aims to examine the factors that influence individual compliance in paying taxes on the Tax Office Pratama Banda Aceh either simultaneously or partially. The population in this study are 100 respondents who are registered taxpayers on the Tax Office Pratama of Banda Aceh. Source data used are primary data through questionnaires delivered directly. Data analysis method used is multiple linear regression analysis. The results showed that the awareness of taxpayers, dissemination of taxation, tax knowledge and modernization of the tax administration system affect the individual compliance in paying taxes on the Tax Office Pratama Banda Aceh either simultaneously or partially. Thus, all the results of this study support the hypothesis.KEYWORDS : awareness of taxpayers, dissemination of taxation, tax knowledge, the modernization of the tax administration system and individual compliance in paying taxes.

Study of Banks’ Performance by Using RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) Method Nadirsyah Nadirsyah; Mirna Indriani; Dinaroe Dinaroe; Ismi Fadhliati
Proceedings of AICS - Social Sciences Vol 8 (2018): the 8th AIC on Social Sciences, Syiah Kuala University
Publisher : Proceedings of AICS - Social Sciences

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.184 KB)

The study aims to examine the financial soundness between foreign exchange banks and non-foreign exchange banks by employing the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) method. The research population targeted is national private banks which are listed on the Indonesia Stock Exchange on 2010-2014 periods. 19 banks are selected as the sample and the period of observations is 5 years i.e. between 2010 and 2014 (95 observations). Data is collected from an annual report published in the central capital market reference at the Indonesia Stock Exchange. Mann-Whitney U test is used to analyze the data and test the proposed hypothesis. This study found no statistical financial soundness differences between the foreign exchange banks and non-foreign exchange banks.Keywords: financial soundness, risk profile, good corporate governance, earnings, capital.

Co-Authors A Djalil, Muslim Ahlul Fadhli Aida Yulia aliamin aliamin Ar Royyan Ramly Arroyan Ramly Arroyyan Ramly Cinthya, Cut Nessa Cut Eka Rosnika Putri Cut Nadhifa Harafonna Cut Nessa Cinthya Cut Widy Aulia Putri Cut Widy Aulia Putri Dana Siswar., Evi Iskandar, Darwanis, Darwanis Darwanis Darwanis Darwanis Dinaroe Dinaroe Eva Jumiati Fauziah Aida Fitri Fazli Syam BZ Heru Fahlevi, Heru Hushaini Hasan Indayani Indayani Indayani Indayani Iskandar Usman Ismi Fadhliati Jihan Fathia Laras Dwi Novlina Lisa Pira Ariska M Shabri Abd Majid Mahfud Mahfud Marlaini Marlaini Maulida Maulida mia rizky safitri Muarif Muarif Muksal Muksal Munandar, Wahyu Muslim A Djalil Muslim A Djalil Muslim A. Djalil Nadirsyah Nadirsyah Nadirsyah Nadirsyah Nadirsyah Nadirsyah Nadirsyah, Nadirsyah Nonick Lhee Na Famera Nurlelahayati Nurlelahayati NURUL CHAIRI Onny Loulyta Putri, Safrida Rahmi Sari Ramly, Arroyan Ramly, Arroyyan Ratna Mulyany, Ratna Reza Adryan Wahyuddin Wahyuddin Wahyuddin Wahyuddin Wahyuddin, Wahyuddin

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