SI-MEN (AKUNTANSI & MANAJEMEN) STIES
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.
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143 Documents
<![CDATA[PENGARUH LINGKUNGAN KERJA DAN KARAKTERISTIK INDIVIDU TERHADAP KINERJA KARYAWAN BANK SYARIAH INDONESIA (BSI) CABANG ULEE KARENG BANDA ACEH ]]>
<![CDATA[Nurbismi Nurbismi]]>;
<![CDATA[Yasmin Syaza]]>
<![CDATA[ SI-MEN Vol 13 No 1 (2022): Jurnal SI-MEN ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh ]]>
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DOI: 10.36083/si-men.v13i1.263
<![CDATA[The purpose of this study was to determine the effect of the work environment and individual characteristics on employee performance at Bank Syariah Indonesia (BSI) Ulee Kareng Branch Banda Aceh. To reveal the problem in depth and comprehensively, the researcher used a quantitative method with a total sampling technique in the form of a questionnaire distributed to 30 respondents. The data analysis technique used is multiple linear regression using the SPSS program. Then the data is described, analyzed, and discussed to answer the problems posed. From the results of this study, there is a significant effect of the work environment and individual characteristics on employee performance at Bank Syariah Indonesia (BSI) Ulee Kareng Branch Banda Aceh with significant results at 0.031<α= 0.05 and 0.000<α=0.05, with the percentage 0.640 or 64%.]]>
<![CDATA[PENGARUH KEPEMIMPINAN TERHADAP KINERJA PEGAWAI ( Studi Pada Sekretariat KIP Aceh ) ]]>
<![CDATA[Saluddin Al Cassany]]>;
<![CDATA[Hendri Hendri]]>
<![CDATA[ SI-MEN Vol 6 No 2 (2015): Jurnal Si-Men ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui Pengaruh Kepemimpinan Terhadap Kinerja Pegawai (Studi Pada Sekretariat Komisi Independen Pemilihan (KIP) Aceh Penelitian ini dilaksanakan pada kip aceh. Responden yang diteliti adalah sebanyak 70 pegawai pada KIP Aceh.Pengumpulan data dilakukan dengan mengedarkan kuisioner, dokumentasi dan wawancara.Dalam penelitian ini menggunakan metode regresi linear Sederhana dan selanjutnya data dianalisis dengan menggunakan peralatan statistik SPSS versi 20.0. Penelitian ini menggunakan metode cluster sampling, dimana seluruhnya diambil acak dari beberapa populasi yang dijadikan sampel. Dari hasil penelitian dan pengumpulan kuesioner dilapangan menyimpulkan bahwa ada pengaruh positif antara Kepemimpinan terhadap kinerja KIP Aceh. Hasil penelitian berdasarkan Pembuktian secara parsial menunjukkan bahwa variabel kepemimpinan berpengaruh positif dan signifikan terhadap karyawan pada Komisi Independen Pemilihan ,Derajat hubungan (korelasi) antara variabel bebas dengan varibel terikat sebesar 59,5%. Artinya variabel variabel kepemimpinan (X) mempunyai hubungan yang erat dengankinerja karyawan pada Komisi Independen Pemilihan (KIP) Aceh atau dapat dikatakan bahwa variabel bebas tersebut memiliki hubungan yang erat dalam meningkatkan kinerja karyawan pada Komisi Independen Pemilihan (KIP) Aceh,Kinerja karyawan pada Komisi Independen Pemilihan (KIP) Aceh di pengaruhi oleh variabel kepemimpinan sebesar 35,4%. Sementara sisanya yaitu sebesar 65,6% dijelaskan oleh faktor-faktor lain diluar dari lingkup penelitian ini, yang juga dapat berpengaruh pada kinerja karyawan pada Komisi Independen Pemilihan (KIP) Aceh.]]>
<![CDATA[PARTISIPASI PENYUSUNAN ANGGARAN PADA SATUAN KERJA PERANGKAT ACEH RUMAH SAKIT UMUM dr. ZAINOEL ABIDIN BANDA ACEH ]]>
<![CDATA[Ainul Ridha]]>
<![CDATA[ SI-MEN Vol 8 No 2 (2017): Jurnal Si-Men ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh ]]>
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<![CDATA[This study aims to determine whether participation in budgeting at the Aceh Device Work Unit in General Hospital dr. Zainoel Abidin (RSUDZA) has functioned well and in accordance with applicable procedures and regulations. The population in this research is all Aceh work unit at RSUDZA. Based on the established criteria, the targeted population is selected as many as 37 people. The method of analysis used in this research is descriptive quantitative analysis, which is analyzing the descriptive hypothesis. The results of this study indicate that Participation in the drafting of the budget that run by the General Hospital dr. Zainoel Abidin in Banda Aceh has not been running optimally so that future development budget arrangements can not keep up with the challenges and development]]>
<![CDATA[Pengaruh Debt Financing dan Equity Financing Terhadap Profit Expense Ratio Pada Bank Umum Syariah di Indonesia Periode ]]>
<![CDATA[Indrayani Indrayani]]>;
<![CDATA[Murhaban Murhaban]]>
<![CDATA[ SI-MEN Vol 10 No 1 (2019): Jurnal Si-Men ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh ]]>
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<![CDATA[This study aims to determine the effect of Debt Financing and Equity Financing on the Profit Expense Ratio of Islamic commercial banks operating in Indonesia in 2014-2016 partially. The data used in this study are quantitative data in the form of secondary data in the form of annual financial statements during 2014-2016 with 36 observations. The sample in this study are all Islamic commercial banks in Indonesia, which amounted to 13 banks and the samples in this study are 12 Islamic commercial banks selected by purposive sampling method. The data analysis method used is multiple linear regression. The results of the study show that (1) Debt Financing has a positive and significant effect on Profit Expense Ratio in Islamic commercial banks in Indonesia. (2). Equity Financing has a positive and significant effect on Profit Expense Ratio in the Islamic commercial banks in Indonesia.]]>
<![CDATA[Pengaruh Profitabilitas, Leverage dan Firm Size terhadap Cash Holding pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2019 ]]>
<![CDATA[Intan Novia Astuti]]>;
<![CDATA[Sisca Mediyanti]]>;
<![CDATA[Ainul Ridha]]>;
<![CDATA[Eliana Eliana]]>
<![CDATA[ SI-MEN Vol 12 No 2 (2021): Jurnal SI-MEN ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh ]]>
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<![CDATA[This study aims to determine the effect profitability, leverage and firm size on Cash Holding on Banking Companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study are Banking Companies listed on the Indonesia Stock Exchange in 2017-2019 obtained 45 companies. The sampling method used is purposive sampling method and obtained 25 companies are meet the criteria and 75 data observation are obtained. Data analysis method used is multiple linear regression analysis. The result showed that simultaneous profitability, leverage and firm size effect cash holding. Partially, profitability and leverage effect cash holdings. While firm size has no effect on cash holding.]]>
<![CDATA[Analisis Penerapan Sistem Pengeluaran Kas dan Pelaporan Kinerja pada Badan Penanggulangan Bencana Daerah (BPBD) di Kabupaten Pidie Jaya ]]>
<![CDATA[Ridwan Ibrahim]]>;
<![CDATA[Adnan Saadi]]>;
<![CDATA[Azmi Azmi]]>
<![CDATA[ SI-MEN Vol 4 No 2 (2014): Jurnal Si-Men ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh ]]>
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<![CDATA[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]]>
<![CDATA[ANALISIS INTERNAL AUDIT SEBAGAI ALAT UKUR KINERJA MANAJERIAL PADA LEMBAGA KEUANGAN MIKRO KOTA BANDA ACEH ]]>
<![CDATA[Nurhayati Nurhayati]]>
<![CDATA[ SI-MEN Vol 7 No 2 (2016): Jurnal Si-Men ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh ]]>
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<![CDATA[Penelitian ini bertujuan untuk menganalisis internal audit sebagai alat ukur kinerja manajerial pada Lembaga Keuangan Mikro Kota Banda Aceh. Penelitian ini menggunakan metode kuantitatif deskritif. Sampel penelitian ini menggunakan pegawai dilingkungan Lembaga Keuangan Mikro Kota Banda Aceh yang telah memenuhi kriteria yang ditetapkan sebanyak 34 orang responden. Analisa data dilakukan dengan menggunakan uji one sampel (t-test) dengan alat bantu analisis SPSS 17. Dari hasil analisa selanjutnya dirumuskan kesimpulan. Hasil penelitian menunjukkan bahwa LKM Banda Aceh sebagai salah satu lembaga simpan pinjam telah melaksanakan internal audit guna menghindari terjadinya penyimpangan dalam kegiatan operasionalnya, namun internal audit tersebut belum dilaksanakaan secara optimal. Hasil uji one sampel test dapat dilihat bahwa t - hitung 1.4650 yaitu t- hitung (1.4650) lebih kecil dari t-tabel (2.3451) (1..4650< 2.3451). Artinya internal audit pada LKM Banda Aceh dilaksanakan 59.1 %, (1,4650/5), jadi belum optimal.]]>
<![CDATA[Pengaruh Return On Asset, Sales Growth dan Firm Size terhadap Dividend Payout Ratio Perusahaan Farmasi di Bursa Efek Indonesia Periode 2012-2017 ]]>
<![CDATA[Cut Rusmina]]>;
<![CDATA[Zainuddin Zainuddin]]>;
<![CDATA[Nauval Arifin]]>;
<![CDATA[nasri zarman]]>
<![CDATA[ SI-MEN Vol 11 No 2 (2020): Jurnal Si-Men ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh ]]>
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DOI: 10.1234/10.1234/sties-aceh.si-men.11.2.229
<![CDATA[Tujuan penelitian ini adalah untuk menguji pengaruh Return On Asset, Sales Growth dan Firm Size terhadap Dividend Payout Ratio Pada Perusahaan Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2012 - 2017. Penelitian ini menggunakan sampel sebanyak 30 perusahaan berdasarkan metode purposive sampling. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa secara bersama-sama Return On Asset, Sales Growth dan Firm Size berpengaruh signifikan terhadap Dividend Payout Ratio Pada Perusahaan Farmasi Periode 2012-2017. Hasil pengujian secara parsial menunjukkan bahwa Return On Asset berpengaruh signifikan terhadap Dividend Payout Ratio. Sales Growth tidak berpengaruh signifikan terhadap Dividend Payout Ratio. Firm Size berpengaruh negatif dan signifikan terhadap Dividend Payout Ratio.]]>
<![CDATA[PENGARUH TINGKAT LMX (Leader-Member Exchange) DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN RUMAH SAKIT UMUM DAERAH (RSUD) dr. ZAINOEL ABIDIN BANDA ACEH ]]>
<![CDATA[Nurul Dhatul Maula]]>
<![CDATA[ SI-MEN Vol 4 No 1 (2014): Journal Si-Men ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh ]]>
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<![CDATA[The aim of this research was to examine the influence of LMX (Leader-Member Exchange) and Work Environment on Staff’s Job Satisfaction. This research took place at Zainoel Abidin State Hospital, Banda Aceh and involved 170 respondents as the sample. Primary data was collected by spreading questionnaire sheets and was analyzed by multiple regression linear. The object of this study was LMX (Leader-Member Exchange) and Work Environment towards Zainoel Abidin State Hospital Staff’s Job Satisfaction. Sample was drawn using cluster random sampling where population was divided into clusters and sample was selected from the smallest unit; thus population of the cluster is subpopulation of the total population. The results showed that F count > F table and therefore, the alternative hypothesis (Ha) was accepted while the null hypothesis (H0) was rejected. Therefore, it was concluded that LMX (X1) and Work Environment (X2) had a significant influence on dr. Zainoel Abidin State Hospital Staff’s Job Satisfaction. F-calculated value of 66.666. The coefficient of determination (R2) of 0.444 obtained by means variable LMX (Leader-Member Exchange) and work environment are able to explain 44,4% of the variable Job Satisfaction and the remaining 55,6% is explained by other variables.]]>
<![CDATA[PERTUMBUHAN EKONOMI DAN KESEJAHTERAAN MASYARAKAT SETELAH ABAD KE SEMBILAN BELAS ]]>
<![CDATA[Razali Abdullah]]>
<![CDATA[ SI-MEN Vol 7 No 1 (2016): Jurnal Si-Men ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh ]]>
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<![CDATA[The main purpose of this study was to investigate the level of economic growth and human welfare using panel data which derived by Angus Maddison (1995) for 56 countries worldwide. This research was conducted by using descriptive qualitative approach in order to find out the real data of economic growth that is the level of per capita real output individual country respectively. The result of the research shows that there is a great variety level of per capita real output growth consecutively among them by the year 1820 throughout 1992. The more freedom people have to make choices, the higher their welfare is likely to be. Freedom should be correlated with per capita real GDP and can thus serve an alternative measure of human welfare in place of GDP.Therefore, economic can not grow well without structure change accordingly.]]>
