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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN/KOTA DI PROVINSI ACEH TAHUN 2011-2015 Mulyana Utami; Endang Surasetyo Ningsih
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The study aims to evaluate the level of effectivity of the revenue of local taxes and retributions and their contribution for over local own-source revenue over the period of 2011-2015. Using quantitative descriptive method, the research applies documentation technique in collecting data through budget realization statements of districts/cities in Aceh Province. The results show that (1) the revenue of local taxes over period 2011-2015 categorized as very effective. (2) the revenue of local retributions over the year 2011-2015 categorized as less effective. (3) the revenue of local taxes contibute to local own-source revenue over the fiscal year 2011-2015 are projected in medium level. (4) the revenue of local retributions contibute to local own-source revenue over the year 2011-2015 are projected in medium level. (5) revenue of local taxes and retributions and their contribution toward the local own-source revenue are not significantly increase.

PENGARUH RETURN ON ASSET, SECURE DAN MATURITY TERHADAP RATING SUKUK M. Siddiq Al Haraqi; Endang Surasetyo Ningsih
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This research was conducted at the companies that are listed on the Indonesia stock exchange publishes the sukuk as well as listed on the PT Pefindo, with the aim to test the influence of the financial aspects as measured by Return on Asset ratio (ROA) and aspect non-financial as measured by the secure and maturity againts rating sukuk. The number of samples used are as much as 9 companies that observed for 4 years, with the data analysis techniques used are ordinal logistic regressi on analysis. The results showed that simultaneously ROA, secure, and maturity rating to sukuk, with the magnitude of the influenceof 25,3%, whilw partially ROA and influential maturity positvely and significantly to rating sukuk, and secure influential not significant againts the ratings of sukuk

PENGARUH PARTISIPASI MASYARAKAT, KAPASITAS APARATUR GAMPONG DAN PENGAWASAN BADAN PERMUSYAWARATAN GAMPONG TERHADAP KINERJA PENGELOLAAN ALOKASI DANA GAMPONG (STUDI PADA KECAMATAN GEUMPANG, MANE, DAN TANGSE KABUPATEN PIDIE) Rizky Ananda Sari; Endang Surasetyo Ningsih
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study aims to examine the effect of community participation, the capacity of the village apparatus, and the supervision of the village consultative department on the performance of village fund allocation management in Geumpang, Mane and Tangse sub-districts of Pidie District. The primary data used is obtained from closed questionnaire using Likert scale. There are 185 samples of data that become the object of research. Hypotheses were tested using multiple linear regression analysis. The results showed that simultaneously the variables of community participation, the capacity of the village apparatus, and the supervision of the village consultative department had an effect on the performance of the village fund allocation management. Partially, the result of the research indicates that (1) the participation of the community influences the performance of the management of the village fund allocation, (2) the capacity of the village apparatus affects the management performance of the village fund allocation and (3) the supervision of the village consultative department affects the performance of the village fund allocation management.

PENGARUH LIKUIDITAS, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Riska Ananda; Endang Surasetyo Ningsih
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this research to determine the effect of likuidity, ownership institusional, and firm size againts the earnings quality in manufacture companies listed on the Indonesia Stock Exchange in 2010-2014. The research type used in this research is hypothesis testing. by using purposive sampling method, there are 240 samples of manufacture companies data that become the object to be researched.The data type used is secondary data obtained from the financial statements and annual report, contained in the Indonesia Stock Exchange. The analysis used is multiple linear regression to test the hypothesis. The research results show that (1) likuidity has negative and significant influence toward earnings quality, (2) ownership institusional has positif and significant influence toward earnings quality, and (3) firm size has positif and significant influence toward earnings quality. Conclusion from this research that likuidity, ownership institusional, and firm size affect to earnings quality. Keywords—earnings quality, likuidity, ownership institusional, and firm size.

ANALISIS PROSES PENYUSUNAN DAN PELAKSANAAN APBDESA (ANGGARAN PENDAPATAN DAN BELANJA DESA) SECARA AKUNTABEL, TRANSPARAN DAN PARTISIPATIF (STUDI PADA BEBERAPA DESA DI KOTA BANDA ACEH) Ahmad Zaini; Endang Surasetyo Ningsih
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this research is to analyze and describe the making and implementation of APBDesa (Anggaran Pendapatan dan Belanja Desa) with accountable, transparent and participation. This research is descriptive research using a qualitative assessment approach. The study population is 89 villages in the town of Banda Aceh by taking 18 sample using purposive sampling method. The data for this study were obtained through interview, documentation and questionnaire-based. The results showed that the overall the process planning and implementation of APBDesa in villages from the research samples already done with accountable, transparent and participation and appropriate with the valid legislation.

AKUNTABILITAS PEMERINTAH DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (STUDI PADA ALOKASI DANA DESA DI KABUPATEN GAYO LUES) Sri Karlinayani; Endang Surasetyo Ningsih
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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According to the Institute of Public Administration and Financial and Development Supervisory Agency of Indonesia (2000: 12), accountability is the obligation to account or answer the performance and actions of a person / leader of an organizational unit to the party who has the right or authority to ask for accountability. Accountability is essential to ensure values such as efficiency, effectiveness, reliability and predictability. This research was conducted in eleven villages in Gayo Lues district is the village Kutelintang, Rerebe, Sekuelen, Rema, Akang Siwah, Rerebe, Ampa Kolak, Tetingi, Uning Pune, Padang and Gajah. This research is a descriptive study using qualitative data and collecting data by interview and documentation. The results showed that of the eleven villages sampled, only one village that has not been prepared in the process of holding the village fund. Constraints experienced by village officials for the financial management of the village is the lack of qualified human resources and financial management schools of the village, causing village officials prefer to use the services of third parties in the manufacture and preparation of reports required for the management of village finances.

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