Garuda - Garba Rujukan Digital

p-Index From 2019 - 2024

1.99

P-Index

This Author published in this journals

All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Perspektif Ekonomi Darussalam Proceeding of National Conference on Accounting & Finance Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)

Dinaroe Dinaroe

Fakultas Ekonomi Dan Bisnis, Universitas Syiah Kuala

Author-ID : 960603

Religion Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

Published : 14 Documents Claim Missing Document

Claim Missing Document

Articles

1 2

ANALISIS PENGUKURAN MINAT PENGGUNA APLIKASI PAYTREN DALAM PENGGUNAAN MOBILE PAYMENT DI ACEH Evayani Evayani; Dini Ariani; Dinaroe Dinaroe
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 7, No 1 (2021): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jped.v7i1.20263

In recent years, the number of internet users and smartphones was increasing enormously in Indonesia. The development of the internet occurs rapidly and gives a significant influence on every aspect of life. The growing information technology allows people to easily perform various financial transactions by using mobile payments. This research aimed to examine the influence of mobility, compatibility, and trust toward the intention of users to use mobile payment. The research was conducted in Banda Aceh by taking samples of the PayTren users. The purposive sampling method was being used in gathering data and the main instrument of data collection was in the form of a questionnaire, which was being measured on a Likert scale. The data Samples were Banda Aceh inhabitants who use PayTren as their mobile payment platform. A total of 119 data were processed using SPSS and the analysis result of the model showed that mobility, compatibility, and trust affected the intention to use mobile payment PayTren.

ISLAMICITY FINANCIAL PERFORMANCE INDEX PERBANKAN SYARIAH DI INDONESIA Dinaroe Dinaroe; Indra Mulya; Evi Mutia
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 5, No 1 (2019): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

This research aims to examine the impact of Intellectual Capital and Good Governance Business Syariah (GGBS) towards Islamicity Financial Performance Index proxied by Profit Sharing Ratio (PSR). The data used is secondary data obtained from annual reports and the GCG implementation report that was published by the Islamic banks in the period of 2012 to 2016. This is a hypothesis testing research using purposive sampling method with 11 Islamic banks as the object of the research. The analysis method used is multiple regression analysis and the result partially shows that GGBS has a significant influence on Islamicity financial performance index, whereas intellectual capital does not.While, simultaneous testing shows both variables affect the islamicity financial performance index Islamic bank. Keywords: intellectual capital, GGBS, profit sharing ratio, Islamicity financial performance index Abstrak Penelitian ini bertujuan untuk menguji pengaruh Modal Intelektual dan penerapan Good Governance Business Syariah terhadap Islamicity Financial Performance Index yang diproksikan dengan Profit Sharing Ratio (PSR). Data yang digunakan merupakan data sekunder yang berasal dari laporan tahunan (annual report) dan laporan pelaksanaan GCG yang dipublikasikan pada website masing-masing Bank syariah selama periode 2012-2016. Penelitian hipotesis ini menggunakan purposive sampling sebagai pengambilan sampel dengan 11 Bank Umum Syariah sebagai objek penelitian. Metode analisis yang digunakan adalah analisis regresi linear berganda, dan hasil penelitian menunjukkan bahwa secara parsial modal intelektual tidak berpengaruh terhadap Islamicity Financial Performance Index perbankan syariah, sedangkan penerapan Good Governance Business syariah berpengaruh signifikan terhadap Islamicity Financial Performance Index. Pengujian secara simultan menunjukkan bahwa kedua variabel berpengaruh signifikan terhadap Islamicity Financial Performance Index Perbankan Syariah.

Study of Banks’ Performance by Using RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) Method Nadirsyah Nadirsyah; Mirna Indriani; Dinaroe Dinaroe; Ismi Fadhliati
Proceedings of AICS - Social Sciences Vol 8 (2018): the 8th AIC on Social Sciences, Syiah Kuala University
Publisher : Proceedings of AICS - Social Sciences

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.184 KB)

The study aims to examine the financial soundness between foreign exchange banks and non-foreign exchange banks by employing the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) method. The research population targeted is national private banks which are listed on the Indonesia Stock Exchange on 2010-2014 periods. 19 banks are selected as the sample and the period of observations is 5 years i.e. between 2010 and 2014 (95 observations). Data is collected from an annual report published in the central capital market reference at the Indonesia Stock Exchange. Mann-Whitney U test is used to analyze the data and test the proposed hypothesis. This study found no statistical financial soundness differences between the foreign exchange banks and non-foreign exchange banks.Keywords: financial soundness, risk profile, good corporate governance, earnings, capital.

PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, PERLINDUNGAN SISTEM INFORMASI. DAN KEMAMPUAN TEKNIK PEMAKAI SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANASI PADA INDUSTRI JASA PERHOTELAN DI BANDA ACEH Lilis Setiawati; Dinaroe Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

This study aims to determine the effect of information tecnology sophistication,information system protection, and user technical abability accounting information systems on the effectiveness of accounting information systems on the effectiveness of accounting information systems in the hospitality service industry in Banda Aceh. The population in this research is the hotel service industry in Banda Aceh, which consists of 14 hotels. The method in this study uses quantitative research methods with primary data obtained by questionnaires measured using a Likert scale. The sampling technique in this study was to use purposive sampling. With a total of 59 respondents. Multiple linear regression analysis techniques with SPSS 22. The results in this study indicate that : (1) The sophistication of information technology has a positive and significant effect on the effectiveness of accounting systems. (2) Protection of accounting information systems has a positive and significant effect on the effectiveness of accounting information systems. (3) User technical ability of users of accounting information systems has a positive and significant effect on the effectiveness of accounting information systems. (4) Information technology sophistication, protection of information systems, and technical ability of users of accounting information systems together have a positive and significant effect on the effectiveness of accounting information systems.

ANALISIS KESESUAIAN PENERAPAN STANDAR AKUNTANSI KEUANGAN SYARIAH UNTUK PEMBIAYAAN MURABAHAH DENGAN PSAK NOMOR 102 PADA LEMBAGA KEUANGAN MIKRO SYARIAH DI ACEH BESAR Nurlaili Maghfirah; Evi Mutia; Dinaroe Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

This study aims to examine the implementation of Statement of Financial Accounting Standards (PSAK) Number 102 concerning murabahah financing in Sharia Cooperatives in Aceh Besar and determine the suitability of the application of PSAK 102 on murabahah financing in Sharia Cooperatives in Aceh Besar. The population of this research is 6 Sharia Cooperatives in Aceh Besar which are registered at the Office of Cooperatives and Small and Medium Micro Businesses in Aceh Besar District which are still active until now and which apply murabahah financing. The analysis was conducted by comparing the implementation of accounting treatment on murabahah financing transactions with PSAK 102. The results showed that the accounting treatment of sharia cooperatives in Aceh Besar in terms of recognition and measurement was not fully following PSAK 102, while the accounting treatment on the presentation and disclosure side was following PSAK 102.

ANALISIS DAMPAK PANDEMI COVID-19 TERHADAP HARGA SAHAM SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Maya Febrianty Lautania; Dinaroe Dinaroe; Linda Linda
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

This study aims to determine the impact of the COVID-19 pandemic on banking stock prices listed on the Indonesia Stock Exchange. Four banks were the sample that had the largest market capitalization in 2020, namely PT. Bank Central Asia tbk. (BBCA), PT. Bank Rakyat Indonesia (BBRI), PT. Bank Mandiri (BMRI) and PT. Bank Negara Indonesia (BBNI). The average share price announced 30 days before the first COVID-19 case was compared with the stock price after the announcement. The daily stock price used was at the closing rate. The results indicate that there is a significant decline in banking stock prices. BBNI shares experienced the largest depreciation in 30 days after the first case of COVID-19 occurred, which was -36.44%, followed by BMRI -28.52%; BBRI -27.74%, and BBCA -17.12%. This study shows that BBCA shares have a higher level of resistance to the COVID-19 than the other three stocks

Analisis sistem informasi akuntansi di provinsi Aceh: Mixmethod approach Fifi Yusmita; Cut Inas Salsabila; Maya Febrianty Lautania; Dinaroe Dinaroe
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 mengetahui sistem informasi akuntansi pada SKPK di kota provinsi Aceh. Responden yang menjadi objek penelitian ini adalah Pejabat Penatausahaan Keuangan dan pembantu PPK di kota Lhokseumawe, penelitian ini menggunakan metode kombinasi. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi pada SKPK kota Lhokseumawe dapat digunakan untuk memecahkan masalah dalam pencatatan dan penyiapan laporan keuangan, teknologi informasi pada SKPK kota Lhokseumawe sudah diterapkan dengan baik dan berpengaruh terhadap kualitas sistem informasi akuntansi, website e-commerce dapat diakses dan digunakan oleh SKPK kota Lhokseumawe dan berpengaruh terhadap kualitas sistem informasi akuntansi dan Cloud computing pada SKPK Kota Lhokseumawe sudah terimplementasi dengan baik dan berpengaruh terhadap kualitas sistem informasi akuntansi.

PELATIHAN AKUNTANSI DAN MANAJEMEN KEUANGAN BAGI PENGAWAS DAN PENGURUS KOPERASI KOPI DI ACEH Fazli Syam BZ; Evayani Evayani; Iskandarsyah Iskandarsyah; Cut Afrianandra; Dinaroe Dinaroe; Hendra Halim
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 1 No 2 (2019): Edisi Juni
Publisher : Polytechnic of State Finance STAN

Pelatihan akuntansi dan manajemen keuangan bagi pengawas dan pengurus koperasi kopi di Aceh ini bertujuan untuk memberikan pengetahuan (metode/teknik) dan praktik akuntansi yang dimulai dari siklus akuntansi dalam menyusun laporan keuangan bagi para manajer dan staf keuangan koperasi guna menuju tata kelola koperasi yang transparan, akuntabel, bertanggungjawab, mandiri, dan berkeadilan. Bagi pengawas koperasi, pelatihan ini bertujuan untuk memberikan pemahaman dan kemampuan untuk mengintepretasikan Laporan Keuangan yang dihasilkan pengurus koperasi sebagai bagian dari tanggungjawab dan akuntabiltas koperasi. Koperasi harus memiliki sistem manajemen keuangan yang handal dan valid sehingga tata kelola koperasi yang bersifat kekeluargaan dan gotong royong menuntut peran dan partisipasi aktif dari seluruh anggota (stakeholder). Pelatihan ini dilakukan pada Koperasi Kopi di Provinsi Aceh yang berada di Kabupaten Aceh Tengah dan Bener Meriah yang melibatkan 23 orang Pengawas Koperasi dan 14 orang Manajer/Staf Keuangan. Pelatihan dilakukan selama 3 (tiga) dari tanggal 31 Juli – 2 Agustus 2018. Pada tahap awal telah dilakukan analisis kebutuhan pelatihan guna mendapatkan informasi mula tentang pemahaman dan praktik akuntansi para Pengawas dan Manager/Staff Keuangnan Koperasi yang disasar. Dampak akhir (outcome) dari pelatihan ini adalah tersusunnya Laporan Keuangan Koperasi untuk periode 31 Desember 2018 dan Laporan Keuangan tersebut akan dapat dilakukan pemeriksaan (auditable) baik oleh Pengawas Koperasi dan Auditor Independen.

FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN FINTECH PADA UMKM DI KOTA BANDA ACEH MENGGUNAKAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Sultan Rivaldi; Dinaroe Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.20309

Information technology is developing quite rapidly in the financial sector. Financial Technology (FinTech) offers many benefits so the adoption rate is very high at the individual to organizational level. In Indonesia, the implementation of FinTech is quite high because basically FinTech offers great benefits and conveniences. However, amid the high implementation of FinTech at the individual level and large business entities, the use of FinTech in MSMEs is still very low. This study aims to determine what factors influence the interest of MSME to use FinTech services using the Technology Acceptance Model (TAM) theoretical approach by adding a trust factor. The population of this research is all MSMEs in Banda Aceh City. The questionnaires were distributed directly and indirectly (online) from July 24 to August 27, 2021 using the Lemeshow sampling technique, a sample size of 130 was obtained. The research questionnaire data was then analyzed using the Structural Equation Modeling (SEM) method with the help of the SmartPLS 3.3.3 software. The results of data analysis show that perceived usefulness, perceived ease of use, and subjective norms have a positive and significant effect on behavioral intention to use FinTech in MSMEs. Meanwhile, the trust factor does not affect the interest in using FinTech in MSMEs.

Determinants of Corporate Internet Financial Reporting in Asia-Pacific Countries: A Cross Country Analysis Cut Nadhirah Faisal; Yossi Diantimala; Dinaroe Dinaroe
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

The purpose of this study is to provide a comparative analysis of the quality of Corporate Internet Financial Reporting (CIFR) practices in the Asia Pacific. It examines the impact of firm size, listing age, internationalization, and auditor size on CIFR practices. The population in this study are all publicly listed companies in Australia, Singapore, and Indonesia. The sample comprises of non-financial companies in 2019, namely 95 Australian companies, 87 Singapore companies, and 85 Indonesian companies. Multivariate analysis is used to examine the hypothesis. The results show that Singapore and Indonesian firms have higher CIFR disclosure compared to Australia. This study found that some firm characteristics explain the level of CIFR disclosure. Firm size, internationalization, and auditor type have a significantly positive impact to CIFR disclosure in the Asia Pacific, while listing age does not explain the level of the CIFR.

Co-Authors Ahmad Nizam Cut Afrianandra Cut Inas Salsabila Cut Nadhirah Faisal Dini Ariani Evayani Evayani Evayani Evayani Evi Mutia Evi Mutia Faisal, Cut Nadhirah Fakhrurrazi Farid Fazli Syam BZ Fazli Syam BZ Fifi Yusmita Halim, Hendra Hamdi Harmen Hendra Halim Indra Mulya Iskandarsyah Iskandarsyah Iskandarsyah Ismi Fadhliati Khairil Umuri Lilis Setiawati Linda Linda M. Ridha Siregar Maya Febrianty Lautania Mirna Indriani Nadirsyah Nadirsyah Nurlaili Maghfirah Sultan Rivaldi Syarifah Umaira Talitha Rachel Humaira Teuku Meldi Kesuma Teuku Muhammad Syahrizal Yossi Diantimala

Title

Found 14 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 14 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 14 Documents
Search