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<![CDATA[PENGARUH PARTISIPASI ANGGARAN DAN AMBIGUITAS PERAN TERHADAP SENJANGAN ANGGARAN DENGAN VARIABEL ASIMETRI INFORMASI SEBAGAI PEMODERASI ]]>
<![CDATA[Muhammad andriansyah]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Iqlima Azhar]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 3 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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<![CDATA[Anggaran ialah hal yang mendasar bagi suatu organisasi/instansi untuk dapat menjalankan kegiatan operasional organisasi/instansi tersebut. Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran dan ambiguitas peran pada senjangan anggaran dengan dimoderasi oleh asimetri informasi. Pemilihan sampel diambil dengan menggunakan metode stratified sampling yaitu 30 SKPK yang termasuk dalam leading sector. Pengumpulan data dilakukan dengan membagikan kuesioner kepada 90 responden. Data yang diperoleh dianalisis dengan menggunakan teknik analisis PLS (Partial Least Square) . Model persamaan yang dianalasis adalah outer model,inner model dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa (1) Partisipasi Anggaran berpengaruh terhadap Senjangan Anggaran, (2) Ambiguitas Peran tidak berpengaruh terhadap Senjangan Anggaran, (3) Asimetri Informasi berpengaruh terhadap Senjangan Anggaran, (4) Partisipasi Anggaran tidak dapat memoderasi Asimetri Indormasi terhadap Senjangan Anggaran, (5) Ambugitas peran tidak dapat memoderasi Asimetri Informasi terhadap Senjangan Anggaran]]>
<![CDATA[DETERMINAN KEPUTUSAN PENGAMBILAN KREDIT (Studi Kasus pada Nasabah KPR Subsidi Bank Aceh Syariah Cabang Langsa) ]]>
<![CDATA[Syarifah Nanda]]>;
<![CDATA[Iqlima Azhar]]>;
<![CDATA[Dewi Rosa Indah]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 5 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v2i5.6074
<![CDATA[This study aims to determine the effect of service quality, procedures and regulatory understanding on credit decisions (a case study on subsidized mortgage customers at Bank Aceh Syariah Langsa Branch). The population of this research is customers who take subsidized mortgage housing at Bank Aceh Syariah Langsa City as many as 153 people. The sampling technique used purposive sampling method and in determining the sample used the Slovin formula. Data collection was done by distributing questionnaires to 60 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Science) version 24. The research method used was quantitative research and analyzed using multiple linear regression. The results of this study indicate that service quality has a significant effect on credit decisions at Bank Aceh Syariah. Procedures have a significant effect on credit decisions at Bank Aceh Syariah. Understanding of regulations has a significant effect on credit decisions at Bank Aceh Syariah. Service quality, procedures and understanding of regulations have a significant effect on credit decisions at Bank Aceh Syariah. The result of the coefficient of determination test is the Adjusted R Square value of 0.742. That is, the variables of Service Quality, Procedure, and Regulatory Understanding simultaneously have a significant effect on Credit Decision Making by 74%, while the remaining 26% are influenced by other variables outside this research model.]]>
<![CDATA[DETERMINAN KREDIT MACET PADA BUMK DI KECAMATAN KUTAPANJANG KABUPATEN GAYO LUES ]]>
<![CDATA[Riska Armaya -]]>;
<![CDATA[Iqlima Azhar]]>;
<![CDATA[Nasrul kahfi Lubis]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 5 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v3i5.6317
<![CDATA[This study aims to determine the factors that affect bad loans at BUMK in Kutapanjang District, Gayo Lues Regency. The population of this research is the recipients of the BUMK savings and loan funds in the Kutapanjang sub-district. The sampling technique used purposive sampling method. Data collection was done by distributing questionnaires to 64 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Science). The research method used is a quantitative method. The results of this study indicate that business conditions have a positive and significant effect on BUMK bad loans, community income has a positive and significant effect on BUMK bad loans and community character has a positive and significant effect on BUMK bad loans in Kutapanjang District, Gayo Lues Regency. Based on the experience of researchers in this research process, there are several limitations in this study such as the number of research respondents who are not many so that they are still not sufficient to answer the actual situation and when collecting information and data through questionnaires there are some people who do not want to fill out the questionnaire. Then for further researchers it is recommended to add a few more variables such as the community's ability to manage the business, the firmness of the BUMK management]]>
<![CDATA[ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 16 TENTANG ASET TETAP PADA PT. PERKEBUNAN NUSANTARA I (PERSERO) LANGSA ]]>
<![CDATA[Inge Tasya Lonita]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Iqlima Azhar]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 6 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v3i6.6642
<![CDATA[The research was conducted with the aim of knowing the accounting treatment of assets in accordance with PSAK No. 16, with the suitability of accounting for fixed assets at PT. Perkebunan Nusantara I (PERSERO) Langsa. The type of research used is qualitative. Sources of data used are primary and secondary data, and data collection methods obtained by using library research methods, interview methods, and documentation methods. The data analysis method used is a comparative descriptive analysis method. The results of this study indicate that in carrying out the accounting treatment of fixed assets PT. Perkebunan Nusantara I (PERSERO) Langsa it is not in accordance with from PSAK No. 16. The discrepancy regarding: the grouping of immature plantations (TBM) into fixed assets resulted in the value of fixed assets is not fair at PT. Perkebunan Nusantara I (PERSERO) Langsa. In addition, that causes the financial statements to be less reliable and relevant. The limitation of this study is that the authors only take to indicators of fixed asset accounting treatment, namely recognition and depreciation only. Given these limitations, the researches provides suggestions to further researches to expand research by adding indicators of fixed asset accounting measures such as measurement and disclosure.]]>
<![CDATA[PENGARUH AUDIT TENURE DAN PENERAPAN IFRS TERHADAP KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN DENGAN AUDIT REPORT LAG SEBAGAI PEMEDIASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Zuchrina Masyitah -]]>;
<![CDATA[Tuti Meutia]]>;
<![CDATA[Iqlima Azhar]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 5 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v3i5.6318
<![CDATA[This study aims to determine the effect of Audit Tenure and IFRS Implementation on Delay in Submission of Financial Statements with Audit Report Lag as Mediator. The annual report data of manufacturing sector companies listed on the Indonesia Stock Exchange for the 2011-2020 period is used as a sample in this study. This study uses purposive sampling technique in sampling so that a sample of 23 companies that meet the criteria are obtained. The research method used in this study is the binary logistic regression method, path analysis, and Sobel test which is assisted by using the SPSS application in carrying out data analysis techniques. The results in this study indicate that audit tenure has no effect on audit report lag, while the application of IFRS has an effect on audit report lag. The results also show that audit report lag affects the delay in submitting financial statements. In addition, audit tenure and the application of IFRS do not affect the delay in submitting financial statements. The results also show that audit tenure has no effect on delays in submitting financial reports through audit report lag, while the application of IFRS affects delays in submitting financial reports through audit report lag. The limitations of the study are that the dependent variable in this study is only seen in the categories of not being on time (late) and on time; Then, the object of research is a company that has experienced delays in submitting its financial statements, so there are several companies whose data are incomplete. Suggestions to further researchers, are expected to expand this research by adding other variables that have an influence, it is expected to use samples with companies from other sectors besides the manufacturing sector, then can use comparisons with samples of companies that experience delays and companies that have never experienced delays.]]>
<![CDATA[DETERMINAN MINAT MUZAKKI MEMBAYAR ZAKAT PADA BAZNAS DI KABUPATEN MANDAILING NATAL ]]>
<![CDATA[Nur Saidah]]>;
<![CDATA[Iqlima Azhar]]>;
<![CDATA[Tuti Meutia]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 6 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v3i6.6451
<![CDATA[This study aims to determine the factors that influence the interest of muzakki to pay zakat at Baznas in Mandailing Natal Regency. The population of this study are muslims who have met the requirements to pay zakat in Mandailing Natal. The method of determining the sample using the slovin formula. The sampling technique used stratified random sampling. Data collection was carried out by distributing questionnaires to 143 respondents. The data obtained were then analyzed using SPSS(Statistical Package fot the Sosial Sciensce). This research method shows that trust has no positive and significant effect on muzakki’s intention to pay zakat, transparency has a positive an significant effect on muzakki’s intention to pay zakat and the level of religiosity has a positive and significant effect on muzakki’s interest in paying zakat at Baznas in Mandailing Natal District. Based on this study there are still relatively small and only amounting to 143 respondents and does not cover all Mandailing Natal District. Then for further reseatchers it is suggested to expand the scope of research and add several variables such as income level and education level in paying zakat]]>
<![CDATA[SYSTEMATIC LITERATUR REVIEW: PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN, TEMUAN INSPEKTORAT DAN SISTEM KEUANGAN DESA TERHADAP KINERJA PEMERINTAH DESA ]]>
<![CDATA[Syawaluddin Syawaluddin]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Iqlima Azhar]]>
<![CDATA[ Jurnal Manajemen Riset Inovasi Vol. 1 No. 1 (2023): Januari: Jurnal Manajemen Riset Inovasi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/mri.v1i1.644
<![CDATA[Tujuan dari systematic literature riview ini adalah untuk mengetahui pengaruh transparansi pengelolaan keuangan, temuan inspektorat dan sistem keuangan desa terhadap kinerja pemerintah desa. Metode penulisan artikel systematic literatur review ini adalah dengan metode library search yang bersumber dari media online seperti google schoolar, mendeley dan media akademik lainnya. Hasil systematic literature riview ini adalah 1) transparansi pengelolaan keuangan berpengaruh terhadap kinerja pemerintah desa; 2) temuan inspektorat berpengaruh terhadap kinerja pemerintah desa; 3) sistem keuangan desa berpengaruh terhadap kinerja pemerintah desa.]]>
<![CDATA[DETERMINAN AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DENGAN PENGGUNAAN APLIKASI 24 SISKEUDES SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Iqlima Azhar]]>;
<![CDATA[Agustina Nurul Fajriah]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 9 No. 1 (2023): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui Determinan Akuntabilitas Pengelolaan Alokasi Dana Desa dengan Penggunaan aplikasi siskeudes sebagai variabel moderasi. Penelitian ini dilakukan pada Kecamatan Binjai Kabupaten Langkat. Jenis penelitian ini adalah riset kuantitatif. Teknik pengambilan sampel menggunakan teknik sampel jenuh dengan jumlah sampel yaitu 54 responden. Metode pengumpulan data menggunakan kuesioner dengan skala likert. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda dan analisis regresi moderasi dengan menggunakan tingkat signifikan 0,05. Hasil penelitian menunjukkan bahwa secara parsial perilaku pemimpin dan penggunaan aplikasi Siskeudes berpengaruh positif signifikan terhadap akuntabilitas pengelolaan alokasi dana desa. Variabel Kompetensi Perangkat Desa berpengaruh tidak signifikan terhadap akuntabilitas pengelolaan alokasi dana desa. Analisis regresi moderasi menunjukkan bahwa variabel penggunaan aplikasi Siskeudes tidak dapat memperkuat hubungan antara pengaruh perilaku pemimpin dan Kompetensi Perangkat Desa terhadap akuntabilitas pengelolaan alokasi dana desa. Kata kunci: akuntabilitas pengelolaan dana desa, aplikasi SISKEUDES, Perilaku Pemimpin, kompetensi perangkat desa.]]>
<![CDATA[Religion And Tourism Growth In Aceh: A Conceptual Framework ]]>
<![CDATA[Mohamad Handi Khalifah]]>;
<![CDATA[Iqlima Azhar]]>;
<![CDATA[Muhammad Salman]]>;
<![CDATA[Mayang Murni]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i1.7845
<![CDATA[This research aims to discover and assess the halal tourism potential in Aceh Province. This research is qualitative and uses the literature review method. The findings of this study indicate that Aceh has excellent potential as a halal tourist destination, with natural wealth comparable to other well-known tourist destinations in Indonesia; however, Aceh Province, as the only province in Indonesia that follows Islamic Sharia law, must identify market segments in order to promote things that will appeal to foreign tourists. Aceh has met all of these criteria as a norm for halal tourism zones, according to the Global Travel Market Index (GMTI).]]>
<![CDATA[ANALYSIS OF THE EFFECT OF THE USE OF INFORMATION SYSTEMS OF REGIONAL MANAGEMENT (SIMDA) ON ASSET MANAGEMENT IN EAST ACEH DISTRICT GOVERNMENT ]]>
<![CDATA[Iqlima Azhar]]>;
<![CDATA[Rizka Rizka]]>
<![CDATA[ International Journal of Economic, Technology and Social Sciences (Injects) Vol. 1 No. 2 (2020): October 2020 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/injects.v1i1.158
<![CDATA[This study aims to examine the effect of information systems on asset management in the East Aceh District Government. The research was carried out on employees of the goods section of the East Aceh District Government Offices. Determination of the sample used in this study is the census method with a total sample of 44 people. The results showed that there is a significant relationship between information systems on asset management.]]>
