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PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH DI PEMERINTAH KOTA BANDA ACEH Irzal Tawaqal; Suparno Suparno
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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Abstract

The purpose of this study is to examine the effect of the implementation of accounting information system, internal control system, and human resources competency to the quality of financial reports of working units (SKPD) in the Government of Banda Aceh. The population of this study are all the working units (SKPD) in the environment of Government of Banda Aceh (39 SKPD) with 2 respondents from every working unit for a total of 78 respondents. The data and informations needed for this research are collected by conducting field research. The data used in this research is primary data and data collection is done directly by using questionnaires. Data analysis method used is multiple linear regression. The results of the research are either simultaneously or partially support the hypothesis that the implementation of accounting information system, internal control system, and human resources competency affect the financial reports of working units (SKPD) in the Government of Banda Aceh
PENERAPAN BALANCED SCORECARD SEBAGAI ALAT UKUR PENILAIAN KINERJA PERUSAHAAN (STUDI KASUS PADA PDAM TIRTA DAROY BANDA ACEH) Fadiel Muhammad Syah; Suparno Suparno
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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Abstract

This study aims to look at how the company PDAM Tirta Daroy as Regional Owned Enterprises (enterprises) are enabled to provide services and the provision and management of water in the city of Banda Aceh using the Balance Scorecard. Intended use of the Balanced Scorecard method is to measure the performance of companies based on four perspectives: Financial Perspective, Internal Business Process Perspective, Customer Perspective, and Perspective Growth and Learning. As long as the company has only used performance measurement based on financial and operational aspects only. The data used in this research is secondary data and primary data. Secondary data is data obtained documentation from the company. Primary data obtained from the results of the questionnaire Spread to customer satisfaction and employee satisfaction, and interviews with management. From the results of measurements that have been made known that the performance of PDAM Tirta Daroy overall is quite good, it is shown by the value Scorecard resulting from any perspective. From the results of measurements that have been made known that the performance of PDAM Tirta Daroy overall is quite good, it is shown by the value Scorecard resulting from any perspective. Accurate performance measurement results are very important for management, both at the planning, decision-making and control, as well as in realizing the vision and mission of the company
AKUNTABILITAS DAN EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA DI KECAMATAN SIMEULUE TIMUR KABUPATEN SIMEULUE Nurhanifah Nurhanifah; Suparno Suparno
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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Abstract

Penelitian ini bertujuan untuk mendeskripsikan bagaimana akuntabilitas dan efektivitas pengelolaan alokasi dana desa (ADD) di Kecamatan Simeulue Timur Kabupaten Simeulue. Jenis penelitian yang digunakan adalah studi deskriptif dan teknik pengumpulan data yaitu dengan melakukan wawancara secara langsung dengan pihak desa terkait akuntabilias ADD serta meilhat laporan pertanggungjawaban ADD untuk mengetahui  tingkat efektivitas. Hasil dari penelitian ini adalah secara keseluruhan akuntabilitaas di setiap desa sudah dikatakan baik, terbukti dengan pihak desa telah membuat pertanggungjawaban mulai dari perencanaan hingga pelaksanaan kegiatan. Dari segi efektivitas juga secara keseluruhan pembangunan yang direncanakan dapat dicapai oleh masing-masing desa
PENGARUH WAKTU PENETAPAN ANGGARAN DAN FISCAL STRESS TERHADAP SERAPAN ANGGARAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH Imam Hanif; suparno Suparno
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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Abstract

The purpose of this study is to examine the effect of budget approval punctuality and fiscal stress to the budget absorption of the local governments in Aceh. The objects of this study are all the governments of districts and cities in Aceh (18 districts and 5 cities).The method used in this study is hypothetical testing. The data used in this study is secondary data obtained from Dinas Keuangan Aceh (DKA). The population in this study are all the governments of every districts and cities in Aceh for 3 years of observation (2013-2015). Data analyses method used in this study is multiple linear regression.The results of this study are either partially or simultaneously support the hypothesis that budget approval punctuality and fiscal stress affect the budget absorption of the governments of districts and cities in Aceh
ANALISIS KEMANDIRIAN DAN EFEKTIVITAS KEUANGAN DAERAH PADA KABUPATEN/KOTA DI PROVINSI ACEH Amelia Soviana; Suparno Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study was aimed to analyze the financial performance of regencies government in Aceh Province in 2014-2019 based on the ratio of independently and the ratio of regional financial effectiveness. This research is quantitative descriptive. The data used is secondary data in the form of a budget realization report (LRA). The results showed: 1) The independently of regencies government in Aceh Province in 2014-2019 fluctuates every year with an average of 10.33% falling into the very low category with an instructive relationship pattern, namely the central government still plays a more dominant role than the regions. 2) The trend of independently of regencies government in Aceh Province in 2014-2019 an average of 95.62% shows that there is no development. 3) The financial effectiveness of regencies government in Aceh Province in 2014-2019 tended to decline each year by an average of 92.64%, based on the category of financial capacity, it was said to be quite effective. 4) The trend of regencies government in Aceh Province in 2014-2019 an average of 94.20% shows no progress.
NEW AND SIGNIFICANT ISLAND RECORDS, RANGE EXTENSIONS AND ELEVATIONAL EXTENSIONS OF BIRDS IN EASTERN SULAWESI, ITS NEARBY SATELLITES, AND TERNATE Frank E Rheindt; Dewi Malia Prawiradilaga; Suparno Suparno; Hidayat Ashari; Peter R Wilton
TREUBIA Vol 41 (2014): Vol. 41, December 2014
Publisher : Research Center for Biology

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14203/treubia.v41i0.458

Abstract

The Wallacean Region continues to be widely unexplored even in such relatively well-known animal groups as birds (Aves). We report on the results of an ornithological expedition from late Nov 2013 through early Jan 2014 to eastern Sulawesi and a number of satellite islands (Togian, Peleng, Taliabu) as well as Ternate. The expedition targeted and succeeded with the collection of 7–10 bird taxa previously documented by us and other researchers but still undescribed to science. In this contribution, we provide details on numerous first records of bird species outside their previously known geographic or elevational ranges observed or otherwise recorded during this expedition. We also document what appears to be a genuinely new taxon, possibly at the species level of kingfisher from Sulawesi that has been overlooked by previous ornithologists. Our results underscore our fragmentary knowledge of the composition of the avifauna of eastern Indonesia, and demonstrate that there continues to be a high degree of cryptic, undescribed avian diversity on these islands more than a century and a half after they were visited by Alfred Russel Wallace and other collectors.
OPTIMASI PROGRES PADA PELAKSANA JASA KONSTRUKSI DENGAN SOFT WARE FUZZY MATLAB R2014a Bambang Djatmiko; N. Bambang Revantoro; Suparno Suparno; Made Wena
BANGUNAN Vol 23, No 1 (2018): BANGUNAN EDISI MARET
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.399 KB) | DOI: 10.17977/um071v23i12018p%p

Abstract

Abstrak: Adanya resiko kenaikan harga material, biaya tak terduga membengkak , sehingga progres semakin lambat bahkan bisa terjadi pemberhentian pekerjaan. Progres adalah tujuan utama dari pelaksana tanpa mengabaikan mutu, maupun aspek lain sesuai isi kontrak. Berdasarkan kajian empiris progres dioptimalkan bukan sebagai variabel output. Tujuan penelitian adalah: 1). Mengetahui model himpunan fuzzy Mamdani untuk optimasi progres ,2). Mengetahui model pemrograman optimasi progres fuzzy Mamdani MATLAB dan 3). Mengetahui hasil simulasi progres dengan komputasi fuzzy Mamdani MATLAB. Penelitian ini menggunakan desain eksperimental yaitu dicoba progres sebagai variabel single out put dalam model fuzzy Mamdani sistem MISO (Multiple Input Single Output). Variabel multiple inputnya: Direct Cost, Indirect Cost, Profit dan Informal cost. Hasil penelitian adalah: 1). Model himpunan fuzzy Mamdani sistem MISO, 4 multiple input yaitu: Direct Cost (10-75 persen), Indirect Cost (10-25 persen), Informal cost (5-10 persen) dan Profit (5-15 persen) dan single output yaitu progres (kurang dari25 - lebih dari25 persen), 2). Model pemrograman optimasi indikator: Fungsi keanggotaan trapesium, Himpunan linguistik dua macam (minimum – maximum dan slow – fast), fungsi implikasi MISO , Sistem operasi “MAX - DOT”, Aturan fuzzy (if … and … then) sebesar 16 rules dan Menggunakan soft ware MATLAB R2014a dan 3) Hasil simulasi akan diperoleh progres slow jika dalam mengalokasikan dana pada variabel input tidak berimbang dan sebaliknya akan diperoleh progres fast jika alokasi dana pada variabel input berimbang.Kata-kata kunci: optimasi, Direct Cost, Indirect Cost, Informal cost, Profit dan ProgresAbstract: The risk of rising material prices, unexpected costs swell, so the progress is getting slower and even job stops. Progress is the main objective of the implementer without neglecting the quality, as well as other aspects of the contents of the contract. Based on the empirical study progress is not optimized as an output variable. The research objectives are: 1). Knowing Mamdani’sfuzzy set model for progressive optimization, 2). Know the programming model of fuzzy progressive optimization Mamdani MATLAB and 3). Knowing the results of the progress simulation with fuzzy Mamdani MATLAB computing. This research uses experimental design that is attempted progress as single out put variable in fuzzy model Mamdani MISO system (Multiple Input Single Output). Multiple input variables: Direct Cost, Indirect Cost, Profit and Informal cost.The results of the study were: 1). Fuzzy Fuzzy MISO system set model, 4 direct input (10- 75 percent), Indirect Cost (10-25 percent), Informal cost (5-10 percent) and Profit (5-15 percent) and single output progress (less than25 -more than 25 percent), 2). Optimized programming model indicator: trapezoidal membership function, linguistic set of two types (minimum - maximum and slow - fast), MISO implication function, operating system “MAX - DOT”, fuzzy rules (if ... and ...then) is 16 rules and Using soft ware MATLAB R2014a and 3) Simulation results will be obtained slow progress if in allocating funds on input variables are not balanced and vice versa will be obtained fast if the allocation of funds in input variables balanced.Keywords: optimization, Direct Cost, Indirect Cost, Informal cost, Profit and Progress
IMPLEMENTASI SISTEM MANAJEMEN K3 PADA PROYEK PEMBANGUNAN GKB UNIVERSITAS NEGERI MALANG Lenny Novitasari; Suparno Suparno; Boedi Rahardjo
BANGUNAN Vol 25, No 2 (2020): BANGUNAN EDISI OKTOBER
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um071v25i22020p39-48

Abstract

Abstrak:Kesehatan dan keselamatan kerja (K3) sangat penting untuk mencegah dan mengurangi kecelakaan dan penyakit akibat kerja serta terciptanya tempat kerja yang aman, efisien dan produktif. Hasil penelitian menunjukkan: 1) Komitmen dan kebijakan dalam proyek dibuat langsung dengan berdasarkan standart perusahaan. 2) Perencanaan K3 dilakukan proyek konstruksi GKB UM dengan mengidentifikasi bahaya, melakukan penilaian risiko, dan menentukan pengendalian risiko. Kemudian perencanaan K3 diawali dengan membuat safety plan yang disusun berdasarkan penilaian awal dan juga berdasarkan undang-undang dan persyaratan K3 terkait. 3) Proyek konstruksi para pekerja dan karyawan baru akan diberikan safety induction dan cek kesehatan. APD disediakan secara lengkap sesuai potensi risiko dan setiap pekerja diwajibkan untuk menggunakan APD selama bekerja dilapangan, melaksanakan she talk dan toolbox meeting secara rutin sebagai bentuk komunikasi K3 antar pekerja. 4) Pemantauan dan evaluasi K3 dilakukan dengan kegiatan inspeksi secara berkala untuk memastikan bahwa setiap potensi bahaya yang dapat timbul dari kondisi tempat kerja, peralatan kerja, material serta tindakan pekerja teridentifikasi, dan juga berguna untuk mengambil tindakan perbaikan serta pencegahan yang diperlukan serta menyediakan peralatan darurat sesuai dengan peraturan tentang peralatan dan sistem tanda bahaya keadaan darurat yang disediakan, diperiksa, diuji dan dipelihara secara berkala. 5) Peninjauan dan peningkatan dilaksanakan dengan membuat statistik risiko kecelakaan maupun audit temuan yang terjadi di proyek serta melakukan perbaikan terhadap penyimpangan yang ditemukan.Kata-kata kunci: GKB, Implementasi, Sistem Manajemen K3Abstract: Occupational health and safety (K3) is very important to prevent and reduce occupational accidents and diseases as well as the creation of a safe, efficient and productive workplace. The results showed: 1) Commitments and policies in the project were made directly based on company standards. 2) OHS planning is carried out by the UM GKB construction project by identifying hazards, conducting risk assessments, and determining risk control. Then OHS planning begins with making a safety plan based on initial assessments and also based on laws and related OSH requirements. 3) Construction project workers and new employees will be given safety induction and health checks. PPE is provided in full according to potential risks and every worker is required to wear PPE while working in the field, carry out she talk and toolbox meetings regularly as a form of K3 communication between workers. 4) OHS monitoring and evaluation are carried out with periodic inspection activities to ensure that any potential hazards that may arise from workplace conditions, work equipment, materials and worker actions are identified, and are also useful for taking necessary corrective and preventive actions and providing emergency equipment. in accordance with the regulations regarding the equipment and system of emergency alerts provided, checked, tested and maintained periodically. 5) Reviews and improvements are carried out by making accident risk statistics and auditing the findings that occur in the project and making corrections to any deviations found.Keywords: GKB, Implementation, K3 Management System
PENGARUH PENDEKATAN LIFE BASED LEARNING BERBASIS MODEL PEMBELAJARAN PEMECAHAN MASALAH TERHADAP HASIL BELAJAR MAHASISWA PADA MATAKULIAH SPESIFIKASI DAN ESTIMASI BIAYA BANGUNAN Suparno Suparno; RM. Sugandi; N. Bambang Revantoro
BANGUNAN Vol 24, No 1 (2019): BANGUNAN EDISI MARET
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.05 KB) | DOI: 10.17977/um071v24i12019p%p

Abstract

Abstrak: tujuan penelitian ini adalah adalah mengetahui perbedaan hasil belajar antara mahasiswa yang belajar dengan pendekatan Life Based Learning berbasis model pemecahan masalah Instructional Model For Promoting Intellectual Development dibandingkan mahasiswa yang belajar dengan pendekatan pembelajaran model konvensional. Subyek penelitian dalam kelompok ekperimen terdiri dari 2 kelas mahasiswa yang memprogram matakuliah Spesifikasi dan Estimasi Biaya Bangunan, satu kelas sebagai kelompok eksperiment dan kelas lainnya sebagai kelompok kontrol. Untuk menguji hipotesis yang diajukan digunakan teknik analisis ttes. Berdasarkan hasil analisis data dapat disimpulkan bahwa secara signifikan terdapat perbedaan hasil belajar kelompok mahasiswa yang menggunakan metode pemecahan dibandingkan dengan kelompok yang menggunakan metode konvensional. Hasil belajar pada kelompok yang menggunakan pendekatan Life Based Learning berbasis model pemecahan masalah lebih tinggi hasilnya dibandingkan dengan kelompok yang menggunakan model pembelajaran konvensional.Kata-kata kunci: Life based learning, Pemecahan Masalah, Hasil Belajar.Abstract: The purpose of this research is to find out the differences in learning outcomes between students studying with the Life Based Learning approach based on the Instructional Model For Promoting Intellectual Development problem solving model compared to students who study with conventional model learning approaches. The research subjects in the experimental group consisted of 2 classes of students who programed the Building Cost Specifications and Estimates course, one class as the experimental group and the other as the control group. To test the proposed hypothesis used ttes analysis technique. Based on the results of data analysis, it can be concluded that significantly the difference in learning outcomes of students who use solving methods is compared to groups using conventional methods. Learning outcomes in groups that use the Life Based Learning approach based on the problem solving model are higher in results compared to groups that use conventional learning modelsKeywords: Life based learning, Problem Solving, Learning Outcomes.
PENGARUH TINGKAT UPAH DAN NILAI OUTPUT TERHADAP PENYERAPAN TENAGA KERJA INDUSTRI SKALA BESAR DAN SEDANG DI INDONESIA TAHUN 2000 - 2013 Suparno Suparno
Jurnal Ilmiah Econosains Vol 13 No 2 (2015): Jurnal Ilmiah Econosains
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/econosains.0132.06

Abstract

This research aims to find out whether wage rates and value of output have effect on job absorption in large and medium scale industry Indonesia 2000-2013. The research method used is time series data from year 2000-2013 and cross section data 6 sub sector using ex post facto approach. The data presented obtainedfrom Central Statistics Agency. This research uses panel data regression model obtained from random effect LnPTK equation = 14,20230 - 0,306130LnUPAH + 0,331084LnOUTPUT. Based on the results of the regression analysis partially known that the wage rates have negative and significant impact on job absorption in large and medium scale industry. Meanwhile the value of output have positive and significant impact on job absorption in large and medium scale industry. Based on the results of the regression analysis simultaneously, wage rates and the value of output together have impact on job absorption in large and medium scale industry. Variation of the influence of independent variables could be determined based on the value of R2 0.46. So it can be stated that 46 percent variation of the job absorption in large and medium scale industry influenced by wage rates and the value of output.
Co-Authors Abdul Syukur Ibrahim Abidah Husna Afidah Silmi Agung Kumoro Wahyuwibowo Agus Heru Purnomo Ahmad Abdullah Hafizh Ajeng Cita Anggraini Alfauzan Amin Amelia Soviana Amin Sumadyo Ana Hardiana Anak Agung Gede Sugianthara Anang Santoso Anda Anda Anda Sanusi Anjelika Zatar Anton Nugroho Aprina Kuswardani Ariani Nurfakhirah Arwizet K Ayu Fitri Utami Bagiyono Bagiyono Bambang Djatmiko Boedi Rahardjo Budi Syahri Bulkia Rahim Cicik Tri Jayanti Damanhuri, Harfiandri Daniel Yanuar Aditya Beny Prabowo Dantje Salean Desi Maharani Dewi Malia Prawiradilaga Dhita Fardaniwuri Didin Widyartono Dyah Susilowati Pradnya Paramita Edi Edi Edi Pramono Singgih Eko Budi Prasetyo Eko Krisdiono Emy Handayani Endra Susila Ernisa Purwandari Fadiel Muhammad Syah Fengky Florante Adji Frank E Rheindt Hadi Setiawan Handryan Erwan Ering Hari Yuliarso Hendro Tjahjono Hendry Apriyanto Hidayat Ashari I Made Suparta Idi Warsah Imam Hanif Irwandi Irwandi Irzal Tawaqal Joko Nurkamto Junil Adri Junil Adri Kartika Fitri Annisa Kusroh Lailiyah Lailatus Sa'adah Lenny Novitasari Leny Pramesti Lisa Ramadhani M. Alizar M. Taufik Made Wena Maftukhoh Cergia Makmur Rangkuti Marhenna Uzra Martutik Martutik Maya Andria Nirawati Meilina Estiani Moh. Muhlasin Muliansyah Muliansyah N. Bambang Revantoro N. Praptiningrum Natasia Anggi Laxmita Neli Hajar Nelly Rustiaty Niken Arimbi Nina Yulianti Nisa’i Khoiriyah Nofri Helmi Nonie Intan Pertiwi Novi Eka Susilowati Nurhanifah Nurhanifah Oyong Satriakusuma Peter R Wilton purwantono purwantono Puspa Akbar Darmawan Putiri B. Katili Putranto Hari Widodo Rachmadi Nugroho Raden Roro Indira Ramadhani Rakhmad Susilo Refdinal Refdinal Reni Suendari Riska Nanda Riyan Pandu Wijayanto Riza Auliwati Rizkia Rahmani Maulana Salsabila Hasiana Tanjung Samsudi Samsudi Saski Mulyani Siti Aisyah Sudjiwanati Sudjiwanati Sugandi, R M Sugito Sugito Sukarman Kamuli Sungkono Sungkono Sustiyah Sustiyah Sutrasno Sutrasno Tri Ratnawati Tri Yuni Iswati Ummul Mustaqimah Wakijo Wakijo Widodo Soemadi Wijantri Kusumadati Wulan Cahyaning Maharani Yonodius Paskalis Bay Zafrullah Damanik