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Nasri Zarman
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simen@stiesabang.ac.id
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+6281384454322
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Jalan Prada Utama No.15, Gampong Pineung, Kec. Syiah Kuala Kota Banda Aceh, Aceh
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INDONESIA
SI-MEN (AKUNTANSI & MANAJEMEN) STIES
Published by Sekolah Tinggi Ilmu Ekonomi Sabang
ISSN : 23550465     EISSN : 25983008     DOI : https://doi.org/10.36083/si-men
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal ini fokus menerbitkan artikel dalam bidang kajian Akuntansi dan Manajemen. Adapun skop artikel ilmiah yang diterima adalah sebagai berikut : Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Sektor Publik, Auditing, Perpajakan, Manajemen Sumber Daya Manusia, Manajemen Stratejik, Manajemen Pemasaran, Kewirausahaan, Manajemen Bisnis, Bisnis Digital, Etika Bisnis, Kepemimpinan dan bidang kajian lainnya yang terkait dengan Akuntansi dan Manajemen. Manuskrip yang diterima dapat berupa artikel hasil penelitian, tinjauan literatur (literature review), tinjauan literatur sistematis (sistematic literature review), studi kasus baik dengan menggunakan metode penelitian kuantitatif maupun kualitatif.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 9 Documents
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Search results for , issue "Vol 4 No 2 (2014): Jurnal Si-Men" : 9 Documents clear
ANALISIS PENYAJIAN LAPORAN KEUANGAN PADA ORGANISASI SEKTOR PUBLIK (STUDI PADA PEMERINTAH ACEH ) Rusman Rahman; Dedi Yunaedi
SI-MEN Vol 4 No 2 (2014): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

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Abstract

Penelitian ini bertujuan untuk mengetahui penyajian laporan keuangan daerah pada Pemerintah Aceh, apakah sudah sesuaai dengan standar akuntansi pemerintahan sebagaimana diatur dalam Peraturan Pemerintah Nomor 71 Tahun 2010. Metode pengumpulan data aadalah survey, sedangkan jenis data berbentuk primer berupa data subjek yang menyatakan opini, sikap. peengalaman atau karakteristik subjjek penelitian secara individual. Responden penelitian adalah Pegawai Biro Keuangan pada Pemerintah Aceh sebanyak 35 orang. Metode analisis data yang digunakan adalah kuantitatif deskriptif dengan menggunakan uji-t one sample., yaitu uji hipotesi terhadap variable mandiri..Hasil penelitian ini menunjukkan bahwa penyajian laporan keuangan Pemerintah Aceh telah disajikan dengan mengacu standar akuntansi pemerintahan, namun perlu ditingkatkan antara lain kelengkapan konponen laporan keuangan yang disajikan, krakteristil kualitatif dan mempublikasikan secara trarnparan dan akuntabilitas kepada public, sesuai Lampiran II PP Nomor 7i Tahun 2010.. trtsng Standar Akuntnasi
Analisis Penerapan Sistem Pengeluaran Kas dan Pelaporan Kinerja pada Badan Penanggulangan Bencana Daerah (BPBD) di Kabupaten Pidie Jaya Ridwan Ibrahim; Adnan Saadi; Azmi Azmi
SI-MEN Vol 4 No 2 (2014): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

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Abstract

The type of this research that used in this study is qualitative research with a descriptive approach. This study uses the unit of analysis BPBDs in Pidie Jaya district. The type of data used is secondary data. Data collection techniques used were observation, interviews, and documentation. The purpose of this study is to investigate, analyze how the application of the system of cash expenditure on BPBDs in Pidie Jaya district based on the Regulation of the Minister of Home Affairs Number 13 Year 2006 on Guidelines for Financial Management and reporting performance on BPBDs in Pidie Jaya district based on the Rule Minister of State for Administrative Reform and Bureaucratic Reform No. 29 of 2010 on Guidelines for Preparation and Determination of Performance Accountability of Government Performance Reporting.The results of this study indicate that (1) the application of the system of cash expenditure on BPBDs in Pidie Jaya district has been under Permendagri No. 13 of 2006 on Regional Financial Management Guidelines. (2) Performance Reporting BPBDs in Pidie Jaya district have also been made in accordance with the Regulation of the Minister of State for Administrative Reform and Bureaucratic Reform No. 29 of 2010 on Guidelines for Preparation and Determination of Performance Accountability of Government Performance Reporting
DEPOSIT INTEREST RATE EFFECT OF TOTAL SAVINGS DEPOSITS AT ACEH’S GOVERNMENT BANKS Banta Karollah
SI-MEN Vol 4 No 2 (2014): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

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Abstract

This study describes the effect of interest rates on deposits at Aceh’s government banks. The study aims to find empirical evidence, which supports the notion that interest rates affect the amount of the deposit. In this study, a sample is taken from a data rate of deposits and savings deposits at Aceh’s government banks from the year 2010-2013, which is documented in Bank Indonesia in Banda Aceh.This study uses data collection through secondary data, method of analysis used is a simple linear regression using SPSS 20.00 program for Windows.Based on the research that has been done by simple linear regression equation that for a period of 1 month deposit is Y '= 3170429,531-330.072,252X, that the interest rate yield regression coefficient with a negative slope means that the level of interest rates negatively affect the amount of deposits. For the 3-month deposit is Y '= 2738951,943 + 616256,480 X, that the interest rate yield regression coefficient with a positive slope means that the interest rate has positive influence on the amount of deposits, and deposits 6 months is Y' = 1449516,119 – 165248,465 X, that the interest rate yield regression coefficient with a negative slope means that the level of interest rates negatively affect the amount of deposits and for 12-month deposits Y '= 1331468.342 to 42386.550 X, that the interest rate yield regression coefficients with a negative slope means interest rates negatively affect the amount of deposits. It was concluded that the deposits within a period of 3 months to contribute positively and significantly influence the rate of the increase at Aceh’s government banks, which means the interest rate affects the amount of deposits. deposits within a period of 1 month and 6 months to contribute a significant negative effect of interest rates on deposits in total deposits at Aceh’s government banks, which means the interest rate does not affect the amount of deposits, as well as for the deposit period of 12 months give contribution and no significant negative effect between the interest rate on the amount of deposits at Aceh’s government banks, which means the interest rate does not provide a positive and significant effect of the interest rate to increase the amount of deposits.
MEMBANGUN KERANGKA TEORITIS ILMU PEMASARAN (Suatu Analisis Berdasarkan qur’anic theory building) Hafasnuddin Hafasnuddin
SI-MEN Vol 4 No 2 (2014): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

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Abstract

The purpose of this study is to descibe that the verses of Koran (Al Qur’an) can be used as a source grand, middle and applied theory in building marketing theory by deducting or inducting method. The Surah Al Mujadilah verses 11 from the holy Qur’an explains that Allah will increase the status of Moslem. Historically, from the VII to the XIV century the Moslem have high economic and business status, it means that the verse 11 of Al Mujadilah is significant in reality. So, we can use it as a source of marketing theory in qur’anic theory building. But, now a lot of Moslem have low business competence, it means that the verse 11 of Al Mujadilah is Not sifnificant in reality anymore. Although it is Not significant, we can still use the verse 11 of Al Mujadilah as source of theory in qur’anic theory building by describing the cause of why it is not significant anymore.
PENGARUH PENATAUSAHAAN BARANG MILIK ACEH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH ACEH (STUDI PADA DINAS PENDAPATAN DAN KEKAYAAN ACEH) Muhammad Ridha Ramli
SI-MEN Vol 4 No 2 (2014): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

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Abstract

ini bertujuan untuk mengetahui sejauh mana pengaruh penatausahaan barang milikmnegara terhadap Kualitas laporan Keuangan Pada Dinas Pendapatan an Kekaayaan Aceh . Penelitian ini dilaksanakan dengan metode kuantitatif asosiatip, yaitu mengetahui hubungan variable independen Penata Usahan barang Milik Negara dengan variable dependen Kualitas laporan Keuangan Sampel penelitian ini sebanyak 25 orang responden, dengan menggunakan metoded sensus, yaitu semua populasi yang memenuhi kreiteria ikut diteliti. Analisa data dilakukan dengan menggunakan regresi linier sederhana dengan alat bantu analisis melalui SPSS 17. Dara hasil analisa selanjutnya dirumuskan kesimpulan.Hasil penelitian menunjukkan bahwa Penata USahaan Barang Milik Negara berpengaruh positip dan signifikan terhadap kualitas Laporan Keuangan Dinas Pendapatan Dan Kekayaan Aceh. Hasil uji- t menunjukkan bahwa Hasil uji thitung = 7.326> tabel (2,2167), tingkat signifikan 0,000 lebih kecil dari 0.05 (5%). Disamping itu, hasil uji R pada Model Summary menunjukkan sebesar 0.700 atau 70 %, , yaitu diatas 50 %, jadi pengaruhnya positip dan relatif kuat.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA SKPD DINAS PERTAMBANGAN DAN ENERGI ACEH Nurhayati Nurhayati
SI-MEN Vol 4 No 2 (2014): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

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Abstract

The purpose of this research is to know the impact of participation in budget arranging and goal budget clarity to the performance of SKPD Mining and Energy Department of Aceh.The samples of this research are the employees that were involved in the budget arranging and the budget user of SKPD in the Mining and Energy Department of Aceh. There were 45 respondents in total. The choosing of the samples was done by using the simple random sampling method. The analytic method that was used in this research is the multiple linier regression method.The result of this research shows (1) variably participation in budget arranging and goal budget clarity affects the performance of the SKPD in the Mining and Energy Department of Aceh, (2) Partially participation in budget arranging affects significantly on the performance of the SKPD while the goal budget clarity affects the performance of the SKPD in the Mining and Energy Department of Aceh
ANALISIS UTANG LUAR NEGERI INDONESIA Vivi Silvia; Sandy Tyas
SI-MEN Vol 4 No 2 (2014): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

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Abstract

The purpose of this study was to find out the factors that influence the external debt of Indonesia. To achieve the purpose, this study used independent variables which are exchange rate and gross domestic product (GDP). Data used in this study were secondary data sourced from a variety of reports and compilation, especially from Statistics Indonesia (BPS) and Bank Indonesia. Model used in this study was multiple linear regression with ordinary least squares method. The results of the calculations showed that the exchange rate and GDP positively and significantly affect the external debt of Indonesia. The coefficient of determination (Adj.R2=0.944) showed that 94.4% of external debt of Indonesia was affected by the exchange rate and GDP, while the rest or 5.6% was affected by other factors beyond this study, such as balance of payments deficit, government spending, the previous year government debt, export, and tax increase. The external debt really helped the Indonesian government to spur the economic growth rate in accordance with the predetermined targets. However, the external debt could cause various economic problems in Indonesia. In the era of economic crisis, the external debt of Indonesia was increased dramatically in the value of the rupiah that made the Indonesian government should ask for new external debt to pay the old external debt that has been matured.
PERILAKU STRESS KERJA DALAM MEMPENGARUHI KINERJA KARYAWAN Nurul Wardana
SI-MEN Vol 4 No 2 (2014): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh sumber-sumber stress kerja terhadap kinerja karyawan pada PT Harian Waspada - Medan. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu daftar pertanyaan (Questioner) dan studi dokumen. Sedangkan analisis data yang digunakan adalah korelasi product moment, uji t dan koefisien determinasi. Dari uji koefisien korelasi diperoleh nilai rxy = 0,737 yang menunjukkan pengaruh yang kuat stress kerja terhadap kinerja karyawan pada PT Socfindo Medan. Berdasarkan uji-t diperoleh thitung > ttabel yaitu 8,515 > 1,999, maka hipotesis diterima, jadi ada pengaruh yang signifikan antara stress kerja terhadap kinerja karyawan pada PT Socfindo Medan. Nilai koefisien determinasi yang diperoleh adalah sebesar 54,32% yang menunjukkan sekitar 54,32% variabel Y (kinerja karyawan) dapat dijelaskan oleh variabel X (stress kerja), atau secara praktis dapat dikatakan bahwa kontribusi variabel X (stress kerja) terhadap Y (kinerja karyawan) adalah 54,32%. Sisanya dipengaruhi oleh variabel lain yang tidak diteliti.
PENGARUH RETUN ON ASSET DAN RETUN ON EQUITY TERHADAP RETURN SAHAM PADA PERUSAHAAN INDUSTRI MANUFAKTUR BURSA EFEK INDONESIA YUSNI HERVY YUSUF
SI-MEN Vol 4 No 2 (2014): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh retun on asset dan retun on equity terhadap return Saham pada Perusahaan Industri Manufaktur di Bursa Efek Indonesia. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, priode 2009-20011. Total sampel sebanyak 52 perusahaan. Pemilihan sampel dilakukan dengan menggunakan metode simple Random Sampling. Metode analisis yang digunakan adalah regresi linier berganda, Hasil penelitian ini menunjukkan (1) Secara parsial hanya retun on equity yang berpengaruh terhadap return saham, sedangkan retun on asset tidak berpengaruh terhadap return saham pada perusahaan industry menufktur Bursa Efek Indonesia. 2) Secara bersama sama retun on asset dan retun on equity berpengaruh positip terhadap retun saham perusahaan industrii manufaktur Bursa Efek Indonesia.

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