Garuda - Garba Rujukan Digital

p-Index From 2019 - 2024

3.51

P-Index

This Author published in this journals

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

Published : 38 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4

KERJASAMA TIM TERHADAP AUDIT JUDGMENT PADA AUDITOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) PERWAKILAN ACEH Ichsan, Mirna Indriani, Yossi Diantimala.
Jurnal Akuntansi Vol 5, No 4: November 2016
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.115 KB)

Abstract: This research aimed to find out the effects of task complexity, auditor’s experience, and teamwork towards audit judgment of auditor in Audit Board of Financial Supervision and Development (BPKP) representatives of Aceh. This study is hypothesis testing and resource data used was primary data obtained from questionnaire the respondents were analyzed using multiple linear regressions. In this study using a sample through stratified random sampling in 60 respondents of auditor in Audit Board of Financial Supervision and Development (BPKP) representatives of Aceh. The results showed that (1) the complexity of the task, auditor's experience and teamwork towards audit judgment both silmultan of auditor in Audit Board of Financial Supervision and Development (BPKP) representatives of Aceh, (2) the complexity of the task, auditor's experience and teamwork towards audit judgment both partially auditor Financial and Development Supervisory Agency (BPKP) representatives of Aceh.Keywords: Task complexity , auditor's experience, teamwork, and audit judgmentAbstrak: Penelitian ini bertujuan untuk menguji pengaruh kompleksitas tugas, pengalaman auditor dan kerjasama tim terhadap audit judgment pada auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Aceh. Penelitian ini merupakan penelitian pengujian hipotesis dan sumber data penelitian ini adalah data primer yang diperoleh dari penyebaran kuesioner kepada responden yang dianalisis dengan menggunakan regresi linier berganda. Pada Penelitian ini menggunakan metode sampel melalui stratified random sampling sebanyak 60 responden pada auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Aceh. Hasil penelitian menunjukkan bahwa (1) kompleksitas tugas, pengalaman auditor dan kerjasama tim berpengaruh terhadap audit judgment secara silmultan pada auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Aceh (2) kompleksitas tugas, pengalaman auditor dan kerjasama tim berpengaruh terhadap audit judgment secara parsial pada auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Aceh.Kata kunci: Kompleksitas tugas, pengalaman auditor, kerjasama tim, dan audit judgment.

KINERJA KEUANGAN DAN ALOKASI BELANJA MODAL (Studi pada Kabupaten/Kota di Provinsi Aceh) Lilis Marlina, Mirna Indriani, Heru Fahlevi
Jurnal Akuntansi Vol 6, No 1: Februari 2017
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.441 KB)

Abstract: The objective of this study is to examine the effect of financial performance (i.e the degree of decentralization, local dependency, financial independence, PAD effectiveness) on capital expenditure allocation. The population used in this study is 23 local government district/urban in the Aceh Province with the observation period of 5 years (2010-2014). The analytical method used in this research is the analysis of multiple linear regression with panel data model. The data analysis begins with descriptive statistics of variable , test selection of panel data regression model, and hypothesis testing. The results of this study show that:(1) financial performance (i.e the of the degree of decentralization, local dependency, financial independence, effectiveness PAD) have simultaneous effect on capital expenditures allocation, (2) financial performance i.e of the degree of decentralization had affect on capital expenditure allocation, (3) financial performance i.e local dependency had effect on capital expenditure allocation, (4)financial performance i.e financial independence had affect on capital expenditures allocation, (5) financial performance i.e of the PAD effectiveness had effect on capital expenditure allocation.Keywords : Financial performance, financial ratio, and capital expenditure Abstrak: Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan (berupa derajat desentralisasi, ketergantungan daerah, kemandirian keuangan, efektivitas PAD) terhadap alokasi belanja modal. Populasi yang digunakan dalam penelitian ini adalah 23 pemerintah daerah kabupaten/kota di Provinsi Aceh dengan periode pengamatan 5 tahun (2010-2014). Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan model data panel. Hasil penelitian menunjukkan bahwa: (1) kinerja keuangan (berupa dari derajat desentralisasi, ketergantungan daerah, kemandirian keuangan, efektivitas PAD) secara bersama-sama berpengaruh terhadap alokasi belanja modal, (2) kinerja keuangan berupa derajat desentralisasi berpengaruh terhadap alokasi belanja modal, (3) kinerja keuangan berupa ketergantungan daerah berpengaruh terhadap alokasi belanja modal, (4) kinerja keuangan berupa kemandirian keuangan berpengaruh terhadap alokasi belanja modal, (5) kinerja keuangan berupa efektivitas PAD berpengaruh terhadap alokasi belanja modal.Kata kunci : Kinerja keuangan, rasio keuangan , dan belanja modal

Supporting Factors in Forming Islamic Village-Owned Enterprise (I-BUMDes) in Nagan Raya District Wahyuddin; Arroyan Ramly; Muslim A Djalil; Mirna Indriani
Islam Universalia: International Journal of Islamic Studies and Social Sciences Vol 3 No 2 (2021): Islam Universalia
Publisher : Cyber Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56613/islam-universalia.v3i2.200

It is important and urgent to conduct a scientific study on the establishment of Islamic Village-Owned Enterprises (I-BUMDes) through the local potential to realize independent villages, by analyzing local potential variables, financial capital, human resources, and community participation in the establishment of I-BUMDes in Nagan Raya District. The population of this study was all villages that have Bumdes in Nagan Raya district. The sampling technique used was purposive sampling. The study sample was 10 I-BUMDes that have run in Nagan Raya district. Primary data was obtained by interviews and questionnaires to I-BUMDes administrators and communities in the local area. Secondary data was obtained from the Central Bureau of Statistics (BPS), Regency Community Empowerment Agency (BPM), and the internet. Regression analysis was performed to determine whether an independent variable has an effect on the dependent variable by using the regression model estimation by entering a dummy variable, the joint hypothesis test model. Significance test was carried out using the normality test method through the Jarque-Bera (JB) statistical test through histogram screening, with a significance level of 5% indicating that the statistical value was 163,393 while the square chi value α = 5% and (df = n-2 = 130-2 = 128, α = 5%). Therefore, the Ho assumption is accepted which means the norm is distributed data. The regression results using qualitative variables can be seen, showing different results and in accordance with the hypothesis that was built. The regression results by entering the dummy variable show a positive and significant effect at α = 5%, towards the formation of I-BUMDes in Nagan Raya District. Only human power variables do not affect the formation of I-BUMDes with an error term value of α = 5%.

Efektivitas Pemanfaatan Dana Desa dalam Mengentaskan Kemiskinan (Studi Kasus Kecamatan Kuala Kabupaten Nagan Raya) Wahyuddin Wahyuddin; Ar Royyan Ramly; Muslim A. Djalil; Mirna Indriani
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 4, No 1 (2020): JSHP (JURNAL SOSIAL HUMANIORA DAN PENDIDIKAN)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v4i1.666

This study aims to analyze and see the effectiveness of the distribution of village fund utilization in Kuala sub-district of Nagan Raya District and its relation to the poverty level. the data used in the form of time-series data from 2015 to 2018 are collected through primary and secondary data. Primary data was obtained by going directly to villages in Kuala Sub-district. While the secondary data obtained from the website of the Central Bureau of Statistics (BPS), study documents, articles related to the object of research. This research conducted observation on 10 villages as a sample from 17 villages in Kuala Sub-District. The analysis method uses panel data regression with a random effect model (REM). From the result of the regression of random effect, the model found that the variable of village fund has a positive and significant influence on poverty with probability to 0,0000 = p-value α = 5%. Then the variable allocation of village funds has a significant negative effect on poverty with a probability of 0.0000 = p-value α = 5%. This means that adding 1% of village funds or increasing village funds will reduce poverty in Kuala sub-district of Nagan Raya District.Keywords: effectiveness, village funding, poverty.ABSTRAKPenelitian 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 effectditemukan bahwa variabel dana desa berpengaruh positif dan signifikan terhadap kemisikinan dengan Probabilitas sebesar 0,0000 = p-value α = 5%. Kemudian variabel alokasi dana desa berpengaruh negatif signifikan terhadap kemiskinan dengan Probabilitas sebesar 0,0000 = p-value α = 5%. Artinya dengan menambahkan 1% dana desa atau meningkatkan dana desa akan mengurangi kemiskinan di Kecamatan Kuala Kabupaten Nagan Raya.Kata kunci: efektifitas, dana desa, kemiskinan.

Pengaruh sistem keuangan desa terhadap pencegahan kecurangan (fraud) pengelolaan dana desa dengan moralitas individu sebagai pemoderasi (studi di Desa Kabupaten/Kota Provinsi Aceh) Jihan Fathia; Mirna Indriani
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk menguji pengaruh sistem keuangan desa terhadap pencegahan kecurangan (fraud) pengelolaan dana desa. Di samping itu, penelitian ini juga meneliti apakah moralitas individu dapat memoderasi hubungan antara sistem keuangan desa terhadap pencegahan fraud dana desa. Responden penelitian berjumlah 100 orang terdiri dari kepala desa, sekertaris desa, kaur keuangan, dan operator sistem keuangan desa seluruh responden ini berasal dari 23 Kabupaten/Kota di Provinsi Aceh. Pengumpulan data dilakukan dengan menggunakan kuesioner yang didistribusikan melalui google form kepada responden pada bulan Februari sampai mei 2021. Metode analisis yang digunakan dalam penelitian ini adalah PLS-SEM (Partial Least Square Structural Equation Modelling) dengan menggunakan aplikasi WarpPLS versi 7.0. Hasil dari penelitian ini menunjukkan bahwa sistem keuangan desa berpengaruh positif terhadap pencegahan kecurangan dan moralitas individu dapat menjadi variabel moderasi hubungan antara sistem keuangan desa dan pencegahan kecuragan. Impilkasi hasil penelitian ini diharapkan dapat dijadikan dasar para pengambil kebijakan dalam menerapkan Sistem keuangan desa dan sebagai pedoman praktis bagi desa dalam menjalankan Siskeudes.

Effects of Capital and Type of Business on Coastal Muslim Women's Business Income in Aceh Province Muksal; Arroyyan Ramly; M Shabri Abd Majid; Mirna Indriani
Islam Universalia: International Journal of Islamic Studies and Social Sciences Vol 1 No 3 (2020): Islam Universalia
Publisher : Cyber Media Indonesia

This study aims to analyze the influence of capital variables and type of business on the income of Muslim women living in coastal areas in Aceh Province. The population in this study is Coastal Women who do business in Aceh Province by selecting samples using a purposive sampling technique with the criteria that women who do business have a fishing husband, living on the coast in the districts of Nagan Raya, Lhokseumawe and Aceh Besar. Primary data were obtained from interviews and questionnaires with coastal women as many as 90 coastal women doing business. Whereas secondary data was obtained from the Central Statistics Agency (BPS), District Community Empowerment Agency (BPM) and the internet. The analysis first uses the validity and reliability test and then the hypothesis is tested using multiple regression tests to find out whether an independent variable influences the motivation of coastal women with a significance level of 5% which aims to see how the overall relationship between capital and type of business affects women's business income Muslims in Aceh Province. The results show the simultaneous influence of both Capital Variables (X1) and Type of business (X2) significantly influencing Muslim women's Business Income. Based on the regression coefficient of the Capital Variable (X1) and Business Type (X2) partially there is a positive and significant effect on the Coastal Muslim Women's Business Income in Aceh Province. DOI: https://doi.org/10.5281/zenodo.3672387

KOMPETENSI, MORALITAS DAN SISTEM WHISTLEBLOWING DALAM PENCEGAHAN FRAUD: STUDI EMPIRIS PADA ORGANISASI PEMERINTAHAN INDONESIA NURUL CHAIRI; MIRNA INDRIANI; DARWANIS DARWANIS
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 1 (2022): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to investigate whether apparatus competence, whistleblowing system, and morality play a role in influencing fraud prevention. It is also intended to prove whether whistleblowing system has a mediating effect on the relationship among apparatus competence, morality and fraud prevention. The research subjects comprise of civil servants of Government Institutions of Central/Provinces/Regencies/Cities in Indonesia. The hypotheses were tested on 201 respondents who were selected using convenience sampling method. The data were collected using survey questionnaires sent via online using Google Form from January to February 2021. The data were analyzed using Structural Equation Modeling - Partial Least Square (SEM-PLS). The results of this study showed that whistleblowing system and morality influenced fraud prevention. Nevertheless, it appeared that apparatus competence did not influence fraud prevention. This study also proves that whistleblowing system has a mediating effect on the relationship among apparatus competence, morality and fraud prevention. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi aparatur, sistem whistleblowing, dan moralitas terhadap pencegahan fraud dengan peran mediasi sistem whistleblowing. Responden penelitian terdiri 201 Aparatur Sipil Negara (ASN) pada pemerintahan Pusat/Provinsi/Kabupaten/Kota di Indonesia. Pengumpulan data dilakukan dengan menggunakan kuesioner Google Form yang disebarkan secara online. Data dianalisis dengan menggunakan SEM-PLS (Structural Equation Modeling - Partial Least Square). Hasil penelitian menunjukkan bahwa sistem whistleblowing dan moralitas berpengaruh terhadap pencegahan fraud sedangkan kompetensi aparatur tidak memiliki pengaruh terhadap pencegahan fraud. Hasil pengujian juga menyatakan bahwa sistem whistleblowing memiliki efek mediasi terhadap masing-masing hubungan antara kompetensi aparatur dan moralitas dengan pencegahan fraud. Implikasi penelitian ini dapat dijadikan dasar pada kebijakan manajerial terhadap sistem whistleblowing yang perlu dikembangkan dalam organisasi.

ARUS KAS, KOMITE AUDIT DAN MANAJEMEN LABA STUDI KAUSALITAS PADA PERUSAHAAN MANUFAKTUR INDONESIA Cut Nessa Cinthya; Mirna Indriani
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 2 (2015): September 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1504.836 KB)

AbstractThis study aims to examine the influence of free cash flow, audit committees for earning managemen by using discretionary accruals as a proxy of earning management. The samples of this research were the manufacturing firms listed in BEI (Indonesia Stock Exchange) between 2010 and 2014. The samples wereselectedby using purposive sampling on 52 companies with 260 observations. The Data were collected from annual report and data analyzed by multiple regression analysis.The results of this study shows that free cash flow has negative influence for earnings management, size of audit committee has no influence for earnings management, and the number of audit committee meetings has negative influence for earnings management. Keywords: Free Cash Flow, Size of Audit Committee, Number of Audit Committee Meeting, Earnings Management.

The Role of Budgetary Control on Managerial Performance in Fertilizer Companies in Indonesia Hushaini Hasan; Fazli Syam BZ; Mirna Indriani
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

AbstractObjective – This study aims to examine the influence of budgetary control on managerial performance of fertilizer companies in Indonesia with the characteristics of budgetary goal and knowledge of cost management as moderating variables. Design/methodology – This study uses 144 samples of respondents from middle to upper level managers in the fertilizer industry, i.e. subsidiaries of Pupuk Indonesia. Data collection is carried out by utilizing survey questionnaires. Data analysis is performed using Moderating Regression Analysis (MRA). Results – The findings indicate that budgetary control, characteristics of budgetary goal and knowledge of cost management influence managerial performance. Furthermore, characteristics of budgetary goal and knowledge of cost management was found to moderate the influence of budgetary control on managerial performance. Research limitations/implications – This study is only limited to the companies that are engaged in the fertilizer industry, hence its results cannot be used for the purpose of generalization. Apart from that, the characteristics of budgetary goals and knowledge of cost management variables in this study are only quasi moderator variables.

The Role of Member Participation and Governance on Sustainability: Evidence from Cooperatives in South Aceh Cut Eka Rosnika Putri; Mirna Indriani; Indayani Indayani
Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022
Publisher : Universitas Syiah Kuala

Objective – The purpose of this study is to find out the determinants of cooperative sustainability in the cooperatives of South Aceh District, Aceh, Indonesia. The dependent variable in this study is cooperative sustainability, while the independent variables include participation of cooperative members and cooperative governance.Design/methodology – The population in this study were all cooperative employees in South Aceh Regency. Purposive sampling was used to draw the samples in this study which consist of all registered cooperatives in South Aceh with the criteria of active cooperatives as many as 157 cooperatives. Respondents in this study were chairman and treasurer totaling 314 respondents. Multiple linear regression analysis was used to test the hypotheses.Results – The results of this study indicate that the participation of members and the government simultaneously affect the sustainability of cooperatives in South Aceh. Furthermore, partially the participation variables of cooperative members and governance variables affect the sustainability of cooperatives in South Aceh.

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

Title

Found 38 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 38 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 38 Documents
Search