Articles
<![CDATA[PENGARUH PERSONAL BACKGROUND DAN PENGETAHUAN AUDITOR INSPEKTORAT TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH ]]>
<![CDATA[Mulia Andirfa]]>;
<![CDATA[Sri Wahyuni]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 4 No 1 (2018) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research was intended to know The Influence Of Personal Background And Auditor Budget Knowledge For Region Financial Control. The independent variable in this study is personal background and Auditor Budget Knowledge. The dependent variable in this study is Region Financial Control. This study used a sample of the auditor in the Inspektorat Lhokseumawe. Data were collected using total sampling and tested using descriptive statistical analysis, test data quality, classic assumption test, multiple regression analysis, F test, test the coefficient of determination and t-test (partial). The test results show personal background (gender, age, and the longtime work) with partial test show no effect on the region financial control, and personal background (graduate and specific graduate) show is a positive effect on the region financial control. The test results with the auditor knowledge about budgets is a positive effect on the region financial control. The results with the simulant test show are personal background and the auditor knowledge about budgets is a positive effect on the region financial control.]]>
<![CDATA[PENGARUH BIAYA PROMOSI TERHADAP VOLUME PENJUALAN PADA PT. IMA MONTAZ SEJAHTERA LHOKSEUMAWE ]]>
<![CDATA[Ershad Al Wildhy]]>;
<![CDATA[Mulia Andirfa]]>
<![CDATA[ Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 4 No 1 (2018) ]]>
Publisher : <![CDATA[LPPM STIE Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This purpose of this research is to find the influence of promotion cost to sales volume in PT. Ima Montaz Sejahtera Lhokseumawe. Used data in this research was secondary data since 2014-2016. Model regression analysis linear simple. The results of the study found that the value of the regression coefficient shows the relation promotion cost positive give significance that every the increasing promotion then caused the sales of volume rose to assume other variables constant. For fear of a promotion cost volume of sales of goods, he would do to PT. Ima Montaz Sejahtera Lhokseumawe. This research result indicates that with promotion cost issued by PT. Ima Montaz Sejahtera Lhokseumawe increase sales volume, however, more firm consider the high cost for the promotion of the use of the company to produce profits based on the target]]>
<![CDATA[Efektivitas Pembelajaran Daring pada Program Studi Akuntansi selama Pandemi Covid-19 di Kota Lhokseumawe ]]>
<![CDATA[Eka Chyntia]]>;
<![CDATA[Mulia Andirfa]]>;
<![CDATA[Eko Gani PG]]>
<![CDATA[ Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 4, No 2 (2021): Eklektik ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sultan Syarif Kasim Riau Pekanbaru ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24014/ekl.v4i2.14709
<![CDATA[Kota Lhokseumawe merupakan salah satu daerah yang masuk ke dalam kelompok kategori zona merah penyebaran virus covid-19 pada provinsi Aceh. Sesuai dengan peraturan yang dilakeluarkan Kemenristek Dikti, maka PTN dan PTS di Kota Lhokseumawe harus melakukan perkulihan secara daring/online. Ini menimbulkan beberapa permasalahan yang timbul selama proses belajar mengajar. Penelitian ini bertujuan untuk melihat tingkat efiktifitas kegiatan perkulihan secara daring/online khususnya pada Prodi Akuntansi pada PTN dan PTS yang terdapat di Kota Lhokseumawe. Metode pada penelitian ini menggunakan analisis deskriptif dengan tehnik pengumpulan data kuisioner dan wawancara. Pendekatan yang dilakukan adalah pendekatan kualitatif, dengan populasi seluruh mahasiswa aktif semester 2 dan 4 serta dosen tetap pada Program Studi Akuntansi pada PTN dan PTS di Kota Lhokseumawe. Sampel pada penelitian adalah 320 responden yang di ambil dengn menggunakan purposive sampling. Hasil penelitin menunjukkan bahwa, sistem pebelajaran secara daring pada program studi akuntansi PTN dan PTS di Kota Lhokseumawe masih belum Efektif. Masa transisi dari metode luring ke daring masih di rasa terlalu cepat sehingga pendidik dan mahasiswa masih mengalami kendala dalam melakukan pembelajaran secara daring dimasa pandemi covid-19.]]>
<![CDATA[PENGARUH BELANJA MODAL, DANA PERIMBANGAN DAN PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN KABUPATEN DAN KOTA DI PROVINSI ACEH ]]>
<![CDATA[Mulia Andirfa, Hasan Basri, M.Shabri A.Majid]]>
<![CDATA[ Jurnal Akuntansi Vol 5, No 3: Agustus 2016 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (317.057 KB)
<![CDATA[Abstrak: Penelitian ini bertujuan untuk mengetahui: (1) pengaruh Belanja Modal, Dana Perimbangan dan Pendapatan Asli Daerah terhadap kinerja keuangan daerah; (2) pengaruh Belanja Modal terhadap kinerja keuangan daerah; (3) Pengaruh Dana Perimbangan terhadap kinerja keuangan daerah; (4) dan pengaruh Pendapatan Asli Daerah terhadap kinerja keuangan daerah. Populasi dalam penelitian ini yaitu 23 Kabupaten dan Kota di Provinsi Aceh yang telah memiliki data realisasi Anggaran Pendapatan Belanja Daerah (APBD) periode 2011-2013. Metode analisis yang digunakan adalah analisis kuantitatif, dengan model regresi berganda. Hasil penelitian menunjukkan bahwa Belanja Modal, Dana Perimbangan dan Pendapatan Asli Daerah (PAD) secara simultan memiliki pengaruh terhadap kinerja keuangan. Namun hasil pengujian secara parsial menunjukkan Belanja Modal berpengaruh positif terhadap kinerja keuangan daerah, dan Dana Perimbangan berpengaruh negatif terhadap kinerja keuangan daerah. Sedangkan Pendapatan Asli Daerah tidak mempengaruhi kinerja keuangan daerah pada Pemerintah Kabupaten dan Kota di Provinsi Aceh.Kata Kunci: Belanja Modal, Dana Perimbangan, Pendapatan Asli Daerah, Kinerja Keuangan Daerah.]]>
<![CDATA[Pengaruh Self Esteem dan Self Efficacy Terhadap Kualitas Audit (Studi Kasus Pada Inspektorat Kabupaten Bireun) ]]>
<![CDATA[Neo Agustina]]>;
<![CDATA[Dewi Kemala Sari]]>;
<![CDATA[Mulia Andirfa]]>
<![CDATA[ Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 6 NOMOR 2 TAHUN 2022 ]]>
Publisher : <![CDATA[Universitas Teuku Umar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35308/akbis.v6i2.6230
<![CDATA[In ithe igovernment isector, iit iis inecessary ito icarry iout ian iaudit ito iensure ithat ithe imanagement iof istate ifinances iis icarried iout iproperly, itransparancy iand iaccountably iin iaccordance iwith ithe iapplicable ilaws iand iregulations iand ito iavoid icorrupt ipractices ion istate iassets. iThis istudy iaims ito iexamine ithe ieffect iof iself-esteem iand iself-efficacy ion iaudit iquality iat ithe iInspectorate iof iBireuen iRegency. iThe idata iused iin ithis istudy iis iprimary idata ias imany ias i36 isamples iwith isaturated isampling itechnique ior icensus. iThe imethod iused ito ianalyze ithe iindependent ivariable iwith ithe idependent ivariable iis ithe imultiple ilinear iregression imethod iand ithe iclassical iassumption itest. iThe iresults iof ithe istudy ipartially iself-esteem ihad ino ieffect ion iaudit iquality iat ithe iBireuen iRegency iInspectorate, iself-efficacy ihad ino isignificant ieffect ion iaudit iquality iat ithe iBireuen iRegency iInspectorate. iSimultaneously ishows ithat iself-esteem iand iself-efficacy ihave ia isignificant ieffect ion iaudit iquality iat ithe iBireuen iRegency iInspectorate.]]>
<![CDATA[ANALISIS DAMPAK PENYALURAN BANTUAN LANGSUNG TUNAI (BLT) DALAM PEMULIHAN PEREKONOMIAN MASYARAKAT AKIBAT ]]>
<![CDATA[eka chyntia]]>;
<![CDATA[Eko Gani PG]]>;
<![CDATA[Mulia Andirfa]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34308/eqien.v11i03.1122
<![CDATA[Perppu No. 1 of 2020 provides a new instrument to minimize the impact of the Covid-19 pandemic on the village economy. Article 2 Paragraph (1) letter (i) of the regulation states that it is necessary to prioritize the use of budget allocations for certain activities (refocusing), adjustment of allocations, and/or cutting/delaying the distribution of budget transfers to regions and village funds, with certain criteria. Furthermore, in the explanation of the Perppu it is stated that what is meant by "prioritizing the use of village funds" is that village funds can be used, among others, for direct cash assistance (BLT) for the poor in villages and activities to handle the Covid 19 pandemic. The problem that is the focus of this research is how the impact of distributing BLT to the Paloh Lada gampong community in supporting the family economy. And also the effectiveness of the implementation of BLT as well as obstacles in economic recovery in the village. This study aims to see whether BLT can ease the economy of the community affected by COVID-19 and whether the BLT that has been provided can support the economy of families and villages in Paloh Lada Village, especially in Dewantara District. The research method used is the interview method either directly or by distributing google form. The sample is the Paloh Lada village community who are included in the BLT recipient category during the covid-19 pandemic. Data were analyzed using descriptive qualitative data analysis. The results of this study show that the community is greatly helped by the BLTDD provided by the Government through the Village Fund. The community's economy is slowly starting to bounce back after the COVID-19 pandemic.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN DANA ZAKAT PADA BAITUL MAL KOTA LHOKSEUMAWE ]]>
<![CDATA[Hikalmi Hikalmi]]>;
<![CDATA[M. Lutfi Alfahmi]]>;
<![CDATA[Maulia Oktarina]]>;
<![CDATA[Mulia Andirfa]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24815/jimeka.v7i4.22452
<![CDATA[This study aims to examine the effect of the influence of the quality of human resources, internal control systems and utilization of information technology on the timely reporting of zakat funds in Baitul Mal Kota Lhokseumawe. The data used in this study were primary data by distributing questionnaires to 32 employees in Baitul Mal Kota Lhokseumawe which were used as research samples. Data processing is performed with the help of multiple linear regression equation models. The results showed that: Partially the quality of human resources, internal control systems and utilization of information technology have a significant effect on the timeliness of financial reporting of zakat funds in Baitul Mal Kota Lhokseumawe. Simultaneously the quality of human resources, internal control systems and the use of information technology have a significant effect on the timeliness of financial reporting of zakat funds in Baitul Mal Kota Lhokseumawe. The quality of human resources, internal control systems and utilization of information technology can explain their effects on the timeliness of financial reporting of zakat funds in Baitul Mal Kota Lhokseumawe by 72.6%. The remaining 27.9% is influenced by other variables outside this research model such as understanding accounting, supporting tools, organizational commitment, and others.]]>
<![CDATA[ANALISIS PERBANDINGAN PERTUMBUHAN RASIO KEUANGAN PERBANKAN SYARIAH DENGAN PERBANKAN KONVENSIONAL ]]>
<![CDATA[hikalmi]]>;
<![CDATA[Irfan]]>;
<![CDATA[mulia andirfa]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 7 No. 2 (2021): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (241.901 KB)
<![CDATA[The purpose of this study is to test the growth of financial ratios between Islamic Commercial Banks and Conventional Commercial Banks. The object of this research is Islamic Commercial Banks and Conventional Commercial Banks for the period 2010-2019. The samples in this study are Islamic Commercial Banks and Conventional Commercial Banks in the period 2010-2019. The results show that there are differences between the ratio of CAR, ROA, ROE, OEOI, LDR, and NPL between Islamic Commercial Banks and Conventional Commercial Banks]]>
<![CDATA[ANALISIS PERKEMBANGAN KREDIT USAHA RAKYAT DI KECAMATAN DEWANTARA SEBELUM DAN PADA MASA 1 PANDEMI COVID-19 ]]>
<![CDATA[Mulia Andirfa]]>;
<![CDATA[Irfan]]>;
<![CDATA[maryana]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 1 (2022): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (284.7 KB)
<![CDATA[The problem of budget abuse in Lhokseumawe City leads to a tendency for accounting fraud where the Inspectorate as the regional financial supervisor has shown an attitude of lack of accounting compliance in the presentation of regional financial statements, this is shown due to negligence made by employees, especially in the audit section. Employee behavior also shows unethical behavior within the organization, where the impression is that the Inspectorate's employees let the regional financial cash into the company's personal account in Lhokseumawe City. If cash can be deposited into a personal account of the company or SKPD, this has proven that the performance of the Lhokseumawe City Inspectorate still needs internal control within the organization, with the aim of making improvements, enhancements, and strengthening the role of being supervisors, examiners and early warning providers to the system. reliable internal control and financial governance of the Regional Government (Pemda). Therefore, this study aims to determine the effect of accounting compliance and unethical behavior on the tendency of accounting fraud with internal control as a moderating variable at the lhokseumawe city inspectorate office.]]>
<![CDATA[PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PERBANKAN DI INDONESIA ]]>
<![CDATA[Mulia Andirfa]]>;
<![CDATA[Irfan]]>;
<![CDATA[Hikalmi]]>
<![CDATA[ JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 1 (2022): Jurnal Akuntansi dan Pembangunan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Lhokseumawe ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (260.969 KB)
<![CDATA[This study aims to examine the effect of capital structure and firm size on thevalue of banking firms in Indonesia. The data used in this study is secondary data asmany as 32 samples by accessing the official website of the financial services authorityusing a purposive sampling method. The method used to analyze the independent variableand the dependent variable is the multiple linear regression method and the classicalassumption test. The results of the study partially that capital structure has no effect onthe value of banking firms in Indonesia for the 2017-2020 period and firm size has asignificant effect on the value of banking firms in Indonesia for the 2017-2020 period.Simultaneously shows that the capital structure and size of the company have asignificant effect on the value of banking companies in Indonesia for the 2017-2020period.]]>
