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INDONESIA
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Published by Universitas Syiah Kuala
ISSN : -     EISSN : 25811002     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol 4, No 1 (2019): Februari 2019" : 15 Documents clear
PENGARUH PENGENDALIAN INTERNAL, KEJELASAN SASARAN ANGGARAN, DAN PERGANTIAN KEPALA SKPD TERHADAP AKUNTABILITAS KINERJA Surya Benediktus Manullang; Syukriy Abdullah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpoese of this study was to determine the effect of internal controls (PI), budget clarity (KSA) and the change of head of agency (PKS) on performance accountability (AK) at agencies of North Sumatera Province for Fiscal Year 2017. Samples in this study is at least 3 employees who perform accounting functions or use of budgets at 41 unit of the agencies in the Province of North Sumatera, so that obtained 60 observations. Data were analyzed by using multiple regression analysis with the help of SPSS program. The data used in the primary data in the form of interviews and giving questionnaires to employees. The result of the research shows that (1) internal control (PI) has influence to performance accountability (AK) with positive influence, (2) budget clarity (KSA) has positive effect on performance accountability (AK), (3) changed of head of agency (PKS) have negative effect on performance accountability (AK).
PENGARUH BUDGET EMPHASIS, PARTISIPASI ANGGARAN, KETERLIBATAN PEKERJAAN, DAN LOCUS OF CONTROL TERHADAP KESENJANGAN ANGGARAN PADA DINAS DAN PEMERINTAH PROVINSI ACEH Ahlul Fadhli; Mirna Indriani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh budget emphasis, partisipasi anggaran, keterlibatan kerja, dan locus of control terhadap kesenjangan anggaran pada dinas dan pemerintahan provinsi Aceh. Jenis penelitian ini adalah pengujian hipotesis dengan menggunakan kuesioner dalam menganalisis populasi penelitian. Populasi dalam penelitian ini adalah Pegawai SKPA Provinsi Aceh yang terdiri dari 52 Dinas/Badan, Kantor, dan Sekretariat. Teknik pengumpulan data dilakukan secara simple random sampling yang terdiri 100 responden dengan cara  pembagian kuesinoer. Hasil penelitian menunjukkan bahwa budget emphasis, partisipasi anggaran, keterlibatan kerja, dan locus of control berpengaruh terhadap kesenjangan anggaran pada Dinas dan Pemerintahan daerah provinsi Aceh
ANALISIS PENERAPAN AKUNTANSI DAN KESESUAIANNYA BERDASARKAN PSAP NO 07 TERHADAP ASET TETAP PADA DINAS PENGELOLAAN KEUANGAN DAN KEKAYAAN DAERAH DI KAB. ACEH TENGAH Bahgieni Isma; Muhammad Saleh
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to find out how the application of accounting to fixed assets was carried out by the Regional Financial and Wealth Management Office (DPKKD) of the Regency. Central Aceh and to find out whether the DPKKD Kab. Aceh Tengah has implemented fixed asset accounting in accordance with the Statement of Government Accounting Standards (PSAP) No 07. This type of research is descriptive qualitative research. The data used in this study are primary data and secondary data obtained by interview techniques and documentation. The results of this study indicate that the District DPKKD Aceh Tengah has treated its fixed assets in accordance with PSAP Number 07 in terms of recognition, assessment and reporting of fixed assets.
PENGARUH PERINGKAT SUKUK, UMUR SUKUK, DEBT TO EQUITY RATIO, DAN TINGKAT SUKU BUNGA TERHADAP IMBAL HASIL SUKUK KORPORASI DI INDONESIA Fitria Masrurah; Rahamwaty Rahamwaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aimed to test the influence of Sukuk Ratings, Sukuk Maturity, Debt to Equity Ratio (DER), and Interest Rate of the corporate Sukuk Yields in Indonesia. The type of research used in this study is quantitative by using secondary data. Data collection was done by searching online data obtained through the website. The variable measurements of Sukuk Yields, Sukuk Maturity, DER, and Interest Rate using ratio scale while Sukuk Ratings using ordinal scale. The sampling technique was determined by purposive sampling. The number of samples used in this research are 33 samples from 11 outstanding sukuk and rated by PT Pefindo during 2014-2016 periods. Data were analyzed by using a multiple linear regression analysis and were processed by IBM Statistical Package for Social Science (SPSS) 21th version. The results of this study indicated that 39.0% of the dependent variable can be explained by four independent variables. This showed that simultaneously variables which were Sukuk Ratings, Sukuk Maturity, DER, and Interest Rate were influence on corporate Sukuk Yields in Indonesia on 2014-2016 periods. For partial influence, it indicated that Sukuk Ratings and Sukuk Maturity effected on corporate Sukuk Yields in Indonesia 2014-2016 periods. By contrast, DER and Interest Rate had no effect on corporate Sukuk Yields in Indonesia 2014-2016 periods.
PENGARUH RETURN ON ASSET, BIAYA OPERASIONAL ATAS PENDAPATAN OPERASIONAL, FINANCING TO DEPOSIT RATIO, DAN NON PERFORMING FINANCING TERHADAP TINGKAT BAGI HASIL DEPOSITO MUDHARABAH (Studi Empiris pada Bank Umum Syariah di Indonesia Periode 2012-2015) Nuri Fadilawati; Meutia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the effect of ROA (Return on Asset), BOPO (Operating Expenses to Operating Income), FDR (Financing to Deposit Ratio), and NPF (Non Performing Financing) to level of profit sharing mudharabah deposit of Islamic banks in Indonesia for the period of 2012-2015. The technique  that used in  this study is purposive sampling. From 12 Islamic banks listed in BI (Indonesia Bank) in  2012-2015, 11 Islamic banks are choosed as the sample in this study. The type of data used in this study is secondary which is financial statement. The analysis technique used in this study is multiple linear regression using IBM SPSS (Statistical Package fo Social Science) 20th version program. The result of the study show that ROA, BOPO, FDR, and NPF silmutaneously have significant effect on level of profit sharing mudharabah deposit. Partial results show that ROA have no effect on level of profit sharing mudharabah deposit, BOPO have significant negative effect, FDR have significant positive effect, and NPF have significant negative effect on level of profit sharing mudharabah deposit.
PERANCANGAN DATABASE SISTEM INFORMASI AKUNTANSI PENJUALAN DI UD. NIWATORI Khalilullah Khalilullah; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to understand of data processing and also to design database accounting information system of sales cycle of UD. Niwatori. The company is located in Kuta Malaka, Aceh Besar, which is  engaged on business of livestock and eggs. Nowadays, UD. Niwatori uses manual system in running the business. This situation makes UD. Niwatori difficult in producing information in detail, especially in the sales cycle. In this study, data used is primary data in the form of interviews with parties involved in the sales cycle and secondary data in the form of documents used in the sales cycle. The result of this research is the applicable database management system of sales cycle
ANALISIS PENILAIAN KINERJA DENGAN METODE BALANCED SCORECARD PADA ORGANISASI NONPROFIT (STUDI PADA UPT PERPUSTAKAAN UNSYIAH) FITRIZA DARA MEUTHIA; heru Fahlevi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

UPT Perpustakaan Unsyiah by using balanced scorecard method and  requiring  the responses of the stakeholders (Head of the Unsyiah Library and Quality Assurance Staff) related to the advantages of balanced scorecard assessment in UPT Perpustakaan Unsyiah. This research uses descriptive qualitative research approach with type of case study investigation. The respondents in this study are 125 library visitors/ users, and 38 staff/ librarians. Based on the results of the study, the overall performance of Perpustakaan Unsyiah is in good criteria. Financial perspective with a score of 20, means that library financial management is effective and efficient by decreasing the cost of using the cost e-journal unit, learning and growth with a score of 19.5 means library human resources have been well developed, as well as internal business processes and customer perspectives with each each score of 19.35 means that both visitors / library users and employees / librarians are satisfied with unsyiah library services.  According to the stakeholders, balanced scorecard can be used as the tool for the evaluation of Syiah Kuala University Library’s performance, because the BSC provide more informative, strongly relevant for making decision more effectively.
ANALISIS AKAD PEMBIAYAAN MURABAHAH PERUMAHAN (KPR) PADA PT BANK BRI SYARIAH KC BANDA ACEH Alghiffari Yuranda; Rulfah M Daud
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This studyains aims to determine how the suitability of handling Murabaha financing problem house loan product at fatwa of the National Sharia Supervisory Board Of The Indonesian Ulama Council (DSN-MUI) in Bank BRI Sharia Banda Aceh. The object of the study are Bank Bri Sharia competent Account Officer which competent in murabaha financing. This study used qualitative descriptive approach. The researcher collected the data by interviewing a account officer of Bank BRI Sharia. The results of this research show murabaha financing of house loan product are suitable with fatwa of the National Sharia Supervisory Board Of  The Indonesian Ulama Council (DSN-MUI).
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA BANDA ACEH) Intan Kartika Wulandara; adnan adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine the effect of modernization of system administration tax and taxation system effectiveness  on taxpayer compliance. The type of data used in primary data which collected from questionnaires. Samples are chosen using the purposive sampling method. In which consist of 100 individual taxpayer who have a job as entrepreneurial business such as trade, business services and business industry listed in KPP Pratama Banda Aceh. The analysis technique used multiple linear regression using SPSS 21. This research uses modernization of system administration and taxation system effectiveness  as independent variable, while the dependent variable is  taxpayer compliance. According to the simultaneous test (F-test), the results shows that modernization of system administration tax and taxation system effectiveness significantly affect the taxpayer compliance. According to the partial test (t-test) all independent variable significantly affect the taxpayer compliance.
PENGARUH CAPITAL ADEQUACY RATIO, PEMBIAYAAN MUSYARAKAH DAN TINGKAT MARJIN MURABAHAH TERHADAP FINANCING TO DEPOSIT RATIO (STUDI PADA BANK UMUM SYARIAH DI INDONESIA) andi irawan; Ridwan Ridwan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Bank syariah merupakan industri keuangan yang mengandalkan pembiayaan untuk menunjang kinerjanya. Hal ini sering dikaitkan dengan adanya rasio pembiayaan (FDR). Financing to deposit ratio (FDR) sendiri adalah rasio antara besarnya seluruh volume pembiayaan yang disalurkan oleh bank dan jumlah penerimaan dana dari berbagai sumber. Secara garis besar financing to deposit ratio (FDR) juga merupakan rasio keuangan perusahaan perbankan yang berhubungan dengan aspek likuiditas. Populasi dalam penelitian ini adalah semua bank umum syariah di Indonesia yang memenuhi kriteria sebagai objek penelitian, yaitu berjumlah 11 Bank. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data yang dipakai merupakan laporan keuangan tahunan bank periode tahun 2013 s.d 2015 yang diperoleh dari situs masing- masing bank. Dengan total unit analisis berjumlah 33 laporan keuangan bank umum syariah selama periode 3 tahun. Analisis data yang digunakan dengan uji asumsi klasik dan pengujian hipotesis, penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara simultan keseluruhan variabel independen mempengaruhi variabel dependen. Pengujian secara parsial memperlihatkan hasil bahwa hanya variabel capital adequacy ratio saja yang mempengaruhi financing to deposit ratio. Sedangkan variabel independen lainnya yaitu pembiayaan musyarakah dan tingkat margin murabahah tidak berpengaruh terhadap financing to deposit ratio.

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