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Pengaruh Budaya Organisasi Terhadap Kinerja Manajerial Pada Bank Syariah Indonesia, Kc Aceh Diponegoro Fachruddin, Rudy; Labok, Cresensia Sinai; Saputra, Mulia
Maneggio: Jurnal Ilmiah Magister Manajemen Vol 8, No 1 (2025): Maret
Publisher : Magister Manajemen Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/maneggio.v8i1.24952

Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi terhadap kinerja manajerial pada Bank Syariah Indonesia KC Aceh Diponegoro. Penelitian ini merupakan metode penelitian kuantitatif dengan menggunakan sumber data primer berupa kuesioner. Populasi dalam penelitian ini adalah seluruh manajer dan karyawan Bank Syariah Indonesia KC Aceh Diponegoro dengan jumlah responden 35 orang. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier sederhana dengan alat bantu SPSS 26. Hasil penelitian menunjukkan bahwa variabel budaya organisasi memiliki nilai signifikansi sebesar 0,000 0,05 sehingga budaya organisasi berpengaruh signifikan terhadap kinerja manajerial pada Bank Syariah Indonesia KC Aceh Diponegoro.

Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Manajerial pada Bank Syariah Indonesia, Kc Aceh Diponegoro Fachruddin, Rudy; Labok, Cresensia Sinai; Saputra, Mulia
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4243

This study aims to determine the influence of the management control system and on managerial performance at Bank Syariah Indonesia, KC Aceh Diponegoro. This research is a quantitative research method using primary data sources in the form of questionnaires. The population in this study was all managers and employees of Bank Syariah Indonesia KC Aceh Diponegoro with 35 respondents. The analysis method used in this study is a simple linear regression analysis with SPSS 26 tools. The results showed that the management control system variable has a significance value of 0.000 > 0.05, so that the management control system has a significant effect on managerial performance at Bank Syariah Indonesia, KC Aceh Diponegoro.

KUALITAS PELAPORAN KEUANGAN SKPK, PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL, KEBIJAKAN AKUNTANSI DAN PENGENDALIAN INTERNAL DI SATUAN KERJA PERANGKAT ACEH Ramadhana, Andriansyah; Saputra, Mulia; Fachruddin, Rudy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.27636

This study aims to examine the influence of the application of accrual-based government accounting standards, accounting policies, and internal controls on the quality of financial reporting in the Aceh Work Unit. The population of this research is all SKPA in the Government of Aceh, totaling 48 SKPA with a sample of 96 people. The data analysis method in this study is multiple regression analysis processed using the SPSS (Statistical Package for Social Science) program based on the answers from the respondents. The results showed that the application of accrual-based government accounting standards, accounting policies, and internal control partially and simultaneously affected the quality of reports and financial statements.

PENGARUH INDEPENDENSI, INTEGRITAS, DAN OBJEKTIVITAS AUDITOR TERHADAP KUALITAS AUDIT INSPEKTORAT PROVINSI ACEH DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI Fayza, M Aqshal; Fachruddin, Rudy; Saputra, Mulia; Mahdi, Sayed
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.22787

This study investigates the relationship between auditor independence, integrity, objectivity, and audit quality. This study's population consisted of all Aceh Inspectorate auditors. Fifty respondents were selected using a non-probability sampling method in conjunction with the census method. Primary data were collected through the distribution of questionnaires. Statistical data were analyzed by SPSS 26 version. This study shows that audit quality is affected simultaneously by independence, objectivity, and integrity. Auditor independence and objectivity affect audit quality, while integrity does not affect audit quality. According to the moderating regression study, auditor ethics moderated the relationship between the effect of independence and integrity on audit quality but does not moderate the effect of objectivity on audit quality.

ANALISIS KINERJA ANGGARAN PEMERINTAH DAERAH SEBELUM DAN SAAT PANDEMI COVID-19 Kausari, Rizka Wilda; Meutia, Rita; Fachruddin, Rudy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 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.v7i4.22459

This study aims to determine the budget performance of local city governments throughout Indonesia in the Regional Revenue and Expenditure Budgets before and during the Covid-19 pandemic. This research was conducted in 93 municipal governments. The method used in this research is descriptive quantitative and the different Wilcoxon Signed Rank Test to test differences in budget performance before and during the Covid-19 Pandemic. The results of the test are, that there is a difference between the budget performance of the regional income, the budget performance of the local Own-Source, and the budget performance of the transfer income, but there is no difference in the budget performance of the other legitimate regional income before and during the Covid-19 pandemic. Furthermore, there is no difference in the budget performance of the expenditure regional, the budget performance of the operational expenditure, and the budget performance of the transfer expenditure, but there are differences in the budget performance of the capital expenditure and the budget performance of the unexpected expenditure before and during the Covid-19 pandemic.

PENGARUH SISTEM INFORMASI MANAJEMEN DAERAH, KUALITAS DATA INPUT, DAN FAKTOR EKSTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI EMPIRIS SKPD KOTA MEDAN) Fauzan, Muhammad; Fachruddin, Rudy
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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The purpose of this research is to examine the effect of SIMDA, Quality of Data, and External Factor on the quality of financial reports. The population of this research is all offices within the ministries and institutions in the Medan region which the sampling technique uses non probability sampling with census method. Respondents who are the object of this research are those who are most responsible for Assets, consisting of goods managers / users and SIMDA application operators, so that 68 respondents are obtained. Data analysis method used is multiple linear regression with the help of SPSS 25. The result of this research shows that (1) SIMDA, Quality of Data, and External Factor has a positive effect on the quality of financial reports, (2) partially SIMDA has a positive effect on the quality of financial reports and (3) partially Quality of Data has a positive effect on the quality of financial reports, (4) partially External Factor has a positive effect on the quality of financial reports

PERANCANGAN SISTEM INFORMASI DATABASE PEMBELIAN DAN PENJUALAN PRODUK PADA SHAVIRA PANCAKE BANDA ACEH Putra, Furqaan; Fachruddin, Rudy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Purchase and sales are things which often heard in a company. The use of manual recording results in a number of problems in the company. Seeing the results of purchases, sales and transaction data manually would take a long time. This study aims to design a database of purchases and sales information systems to help employees manage purchase and sale transactions easier, therefore reducing errors and speed up the proccess of transaction calculations. The system designed in this study uses Microsoft Access. This study uses descriptive qualitative method, data collection techniques was done by conducting interviews, observations, and literature studies carried out directly with the owner of the company. This study produces an application system that would ease future corporate activities.

ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENDUKUNG PENGENDALIAN INTERNAL PEMBERIAN KREDIT PADA PT. BANK TABUNGAN NEGARA (BTN) DI KOTA BANDA ACEH Purwono, Resti Febi; Fachruddin, Rudy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study aims to analyze the future of accounting information systems in supporting the internal control of lending carried out by PT Bank Tabungan Negara Banda Aceh Branch. The type of investigation in this study is qualitative research, while the research method that used in this study is descriptive. The data collection technique in this study is through interviews and documentation.The credit accounting information system which implemented by PT Bank Tabungan Negara (BTN) Banda Aceh is adequate and the credit accounting information system has played a role in supporting internal control, and internal control at Bank BTN Banda Aceh has been running effectively

PENGARUH BUDAYA ORGANISASI TERHADAP KUALITAS INFORMASI DENGAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL MODERASI Ramadhan, Purnama; Fachruddin, Rudy
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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This research is aimed to verify the influence of the influence of organizational culture on the quality of information with the accounting information system as a moderation variable, survey on conventional banks in Banda aceh, Bank Mandiri, BNI ( Bank Negara Indonesia ) , BRI ( Bank Rakyat Indonesia) , and BTPN (Bank Tabungan Pensiunan Negara)and Bank BCA(Bank Central Asia). The population in this study are the users of the system at these banks were selected at random. There are randomly selected 50 people. The collecting of data and information needed in this research was done by field research.The data used is primary data collected directly from the subject of research by a questionnaire form. The testing of the influences of independent variables toward dependent variable with moderation variable as moderator was done by using multiple regressions model. The results showed that organizational culture has a significant effect on the quality of information. Accounting information system is not a moderating variable between the influence of organizational culture on the quality of information. The results of this study suggest that conventional banking in Banda Aceh should be able to improve the quality of information by running the function of the accounting information system so that the quality of information will be better.

KAPABILITAS PERSONAL DAN PELATIHAN E-KINERJA TERHADAP KEPUASAN PENGGUNA SISTEM E-KINERJA PADA SATUAN KERJA PERANGKAT DAERAH DINAS PEMERINTAH DI KOTA BANDA ACEH Negara, Teuku Try Syahputra; Fachruddin, Rudy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 1 (2017): Februari 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This research is aimed to verify the influences of personal capability, and e-kinerja training towards the e-kinerja system user satisfaction on SKPD (Satuan Kerja Perangkat Daerah) Dinas Pemerintah in Banda Aceh, those are Dinas Pengelolaan Keuangan dan Aset Daerah; Dinas Syariat Islam; Dinas Pendidikan Pemuda dan Olahraga; Dinas Kesehatan; Dinas Perhubungan, Komunikasi, dan Informatika; Dinas Pekerjaan Umum; Dinas Sosial dan Tenaga Kerja; Dinas Kependudukan dan Pencatatan Sipil; Dinas Perindustrian dan Perdagangan, Koperasi UKM; Dinas Kelautan, Perikanan, dan Pertanian; Dinas Kebersihan dan Keindahan Kota; and Dinas Kebudayaan dan Pariwisata. The populationin this researchare the civil servants who works and uses the e-kinerja system at theSKPD Dinas Pemerintah in Banda Aceh. There are 91 people randomly selected.The collecting of data and information needed in this research was done by field research. The data used is a primary data collected directly from the subjects of research by using questionnaire form. The testing of the influences of independent variables towards dependent variable was done by using multiple regressions model.The result of this research shows that partially, personal capability do not have significant effect towards the e-kinerja system user satisfaction, while e-kinerja training has significant effect towards the e-kinerja system user satisfaction. Meanwhile, simultaneously, personal capability and e-kinerja training have a significant effect towards the e-kinerja system user satisfaction on SKPD Dinas Pemerintah in Banda Aceh.Keywords: user satisfaction, personal capability, training, and e-kinerja

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