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Pengaruh Sistem Informasi Akuntansi Berbasis Artificiall Intelligence Terhadap Kinerja Karyawan (Studi Pada PT Bank Syariah Indonesia Tbk di Kota Langsa) Indi Yunita; Tuti Meutia; Iqlima Azhar
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.9256

The research was conducted with the aim of finding out the effect of human resource competence, artificial intelligence-based accounting information systems on employee performance (study at PT Bank Syariah Indonesia Tbk in Langsa City). This type of research is quantitative, the data source used is primary data. The population and sample for this research are employees at PT Bank Syariah Indonesia Tbk in Langsa City, totaling 120 people as the population, and 96 respondents as the sample in this research. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation model analyzed is multiple linear regression analysis, classical assumption testing and hypothesis testing (T test, F test and coefficient of determination (R2)). The research results show that partially human resource competency, artificial intelligence-based accounting information systems have a significant positive effect on employee performance. Simultaneously, all independent variables, namely human resource competency, artificial intelligence-based accounting information systems together have a significant positive influence on employee performance. The limitations of this research are only limited to discussing human resource competencies, artificial intelligence-based accounting information systems on employee performance. Research should be developed with various other variables to find out how other variables influence employee performance. It is recommended that future researchers conduct research on different types of companies or different locations and add other variables that influence employee performance.

DETERMINAN KINERJA PENGELOLAAN KEUANGAN DESA DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI (STUDI PADA KANTOR DESA DI KECAMATAN SERUWAY) hidayana, hidayana; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 1 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i1.9615

This research aims to determine the influence of apparatus competency, transparency and accountability on village financial management performance with organizational commitment as a moderating variable. This type of research uses quantitative research, the data source for this research uses primary data. The population and sample of this research are villages in Seruway sub-district, totaling 15 villages as a population and the samples taken in this research were 60 village financial managers who were chosen randomly. This research uses purposive sampling, namely a certain sampling technique based on a consideration or some criteria. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation model analyzed is multiple linear regression analysis and Moderated Regression Analysis (MRA), classical assumption testing and hypothesis testing (T test, F test and Determination Coefficient (R2)). The results obtained from this research are:apparatus competency has a significant effect on village financial management performance,organizational commitment moderates apparatus competency on village financial management performance, (3) transparency has a significant effect on village financial management performance,Organizational commitment moderates transparency in village financial management performance,accountability has a significant effect on village financial management performance,organizational commitment moderates accountability in village financial management performance. The limitations of this research are that many village officials do not have adequate educational background and do not have good competence in managing finances and also lack experience. Given these limitations, the author can provide suggestions, namely that future researchers are expected to be able to develop and perfect further research in the future. Village officials in Seruway District as village financial managers should increase their knowledge, skills and training regarding the preparation of good and correct financial reports so that financial management performance can run well.

Pengaruh Retribusi Daerah, Pajak Daerah Dan Pertumbuhan Ekonomi Terhadap Pendapatan Asli Daerah Kabupatem Aceh Timur Lia, Rauzahlia; Nasrul Kahfi Lubis; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 2 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i2.10142

Pelaksanaan otonomi daerah merupakan wujud kemandirian dalam melaksanakan otonomi daerah tersebut dapayt dilihat dari penerimaan pendapatan daerah, retribusi daera, pajak daerah yang merupakan salah satu sumber pendapatan terbesar untuk meningkatkan pendapatan asli daerah. Penelitian ini bertutujuan untuk melihat seberapa pengaruhnya retribusi daerah, pajak daerah dan pertumbuhan ekonommi terhadap pendapatan asli daerah di kabupaten Aceh Timur tahun 2013-2022. Penelitian ini mengunakan teknik pengumpulan data melalui hasil pengolahan data, dokumentasi, yaitu data sekunder berupa laporan realisasi anggaran kabupaten Aceh Timur. Berdasarkan hasil pengolahan data mengunakan aplikasi spss, menunjukan bahwa (1) restribusi daearah dalam periode 2013-2022 berpengaruh signifikan terhadap pendapatan asli daearah dengan sig 0,042 <0,05.(2) pajak daerah dalam periode 2013-2022 berpengaruh tidak signifikan terhadap pendapatan asli daerah dengan sig 0,608 >0,05 (3) pertumbuhan ekonomi berpengaruh tidak signifikan terhadap pendapatan asli daerah dengan sig 0,077 >0,05

KINERJA APARATUR PENGELOLAAN DANA DESA (Studi pada Desa di Kecamatan Madat Kabupaten Aceh Timur) sri Wahyuni; Muhammad Salman; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 5 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i5.10782

This study aims to determine the effect of Budget Participation, Budget Evaluation and clarity of Village Fund Budget Goals on the Performance of Village Fund Management Apparatus in the Village of Madat District, East Aceh Regency. This study uses quantitative methods using data obtained from questionnaires and measured using an Ordinal scale. The population in this study were all village officials in Madat sub-district as many as 15 villages. This study used purposive sampling technique, namely selecting samples according to certain criteria so that the sample in this study amounted to 60 respondents consisting of village heads, village secretaries, village treasurers and village consultative bodies (BPD). The data analysis methods used in the study were Validity and Reliability Test, Descriptive Statistics, Classical Assumption Test, multiple linear regression, t test, F test, and Coefficient of Determination. For data analysis using SPSS software. The results of this study indicate that Budget Participation, Budget Evaluation, clarity of Budget Objectives have a positive and significant effect on the Performance of the Village Fund Management Apparatus, both partially and simultaneously.

EFEKTIVITAS BLT DANA DESA DENGAN AKUNTABILITAS SEBAGAI PEMODERASI DI KABUPATEN ACEH TAMIANG -, Athika Nuraliza Hanuma; Iqlima Azhar; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 4 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i4.10911

This research aims to determine the influence of human resource competence and community participation on the effectiveness of village fund BLT with accountability as a moderating variable. This type of research uses quantitative, the data source in this research uses primary data. The population and sample for this research are 16 villages in the Rantau sub-district. The samples taken in this research were 48 village fund BLT managers selected from each village in Rantau sub-district. This research uses a saturated sample, namely a sampling technique when the entire population is used as a sample. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation models analyzed are multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of this research are: (1) Human resource competency has an influence significant to the effectiveness of village fund BLT, (2) Community participation has no significant effect on the effectiveness of village fund BLT,(3) Accountability has a significant effect on the effectiveness of village fund BLT, (4) Accountability can moderating the influence of human resource competence on BLT effectiveness village funds, (5) Accountability cannot moderate the influence of participation community towards the effectiveness of village fund BLT, (6) Simultaneous accountability or together they can moderate the influence of human resource competence and community participation in the effectiveness of fillage fund BLT. The limitation of this research is that it only used 48 respondents, which actually still does not describe the actual situation. Suggestions for future researchers are that they can add respondents and other independent variables such as budget participation variables.

DETERMINAN PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DESA DI KABUPATEN ACEH TIMUR Nadiatul Aqsa; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 1 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i1.11044

This research aims to determine the influence of apparatus competency, integrity and accountability on preventing fraud in village financial management partially and simultaneously. This type of research uses quantitative research, the data source for this research uses primary data. The population and sample for this research are villages in the Peudawa sub-district, totaling 17 villages as the population and the sample taken in this research was 60 village officials. The data obtained was analyzed using SPSS analysis techniques. The equation model analyzed is multiple linear regression analysis, classical assumption testing and hypothesis testing (T test, F test and Coefficient of Determination (R2)). The partial research results show that the competence of village officials has a positive and significant effect on preventing fraud in village financial management, integrity has a positive and significant effect on preventing fraud in village financial management, accountability has no effect on preventing fraud in village financial management. Simultaneous research results show that together village apparatus competency, integrity and accountability have a positive and significant effect on preventing fraud in village financial management. with a termination coefficient (R2) of 70.1%, it influences the prevention of fraud in village financial management, while 29.9% is influenced by other variables outside the research. The limitation of this research is that it only used 68 respondents, which is actually not enough to describe the actual situation and the number of independent variables used is not comprehensive enough, so for further research it is hoped to add other independent variables that can influence fraud prevention in village financial management. Such as transparency, internal control systems, individual morality, whistleblowing systems and others.

SYSTEMATIC LITERATURE REVIEW: PENGARUH ANGGARAN BERBASIS KINERJA, TRANSPARANSI DAN AKUNTABILITAS TERHADAP KINERJA PEGAWAI SKPK Aldi Septian Putra; Afrah Junita; Iqlima Azhar
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i1.97

Systematic literature riview ini bertujuan untuk mengetahui pengaruh anggaran berbasis kinerja, transparansi dan akuntabilitas terhadap kinerja pegawai di SKPK Langsa. Metode penulisan artikel systematic literatur review ini adalah dengan metode library search yang bersumber dari media online seperti google schoolar, mendeley dan media akademik lainnya. Hasil systematic literature riview ini adalah 1) anggaran berbasis kinerja berpengaruh terhadap kinerja pegawai SKPK; 2) transparansi berpengaruh terhadap kinerja pegawai SKPK; 3) akuntabilitas berpengaruh terhadap kinerja pegawai SKPK.

DETERMINAN KINERJA PENGELOLAAN KEUANGAN DESA DI KECAMATAN BANDAR PUSAKA KABUPATEN ACEH TAMIANG Anisa; Iqlima Azhar; Nasrul Kahfi Lubis; Nurjannah
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 2 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i2.10916

This study aims to determine the effect of leadership style, village apparatus competence, and transparency on village financial management performance in villages in Bandar Pusaka District, Aceh Tamiang Regency. This study uses quantitative methods using data obtained from questionnaires, the population in this study were all villages in Bandar Pusaka sub-district, involving 60 respondents from all villages. this study uses multiple linear regression analysis and the data is processed using the SPSS application. The results of this study indicate that leadership style, apparatus competence and transparency have a significant positive effect on village financial management performance, both partially and simultaneously. This research has several limitations that need to be recognised. Firstly, the scope of the study is limited, so the results may not be generalisable to other kecamatan or kabupaten with different characteristics. In addition, the quantitative approach used does not reveal other qualitative dynamics or factors that could provide a deeper understanding of village financial management behaviour. Future research is recommended to expand the study area so that the results are more representative for a wider regional context. In addition, it is recommended to add other variables to the research model to provide a more comprehensive picture of the factors that influence village financial management performance. The use of mixed methods can also be considered to explore qualitative information that can enrich quantitative analysis, resulting in more in-depth and applicable findings for the development of village governance.

KINERJA PEMERINTAHAN DESA (Studi pada Kecamatan Sungai Raya Kabupaten Aceh Timur) Zulyatami Lestari; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 2 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i2.11030

This study aims to analyze the influence of village facilitators, regulations, and the use of the Village Financial System (SISKEUDES) application on the performance of village governance in Sungai Raya District, East Aceh Regency. This research employs a quantitative approach using multiple linear regression analysis. Data were collected through questionnaires distributed to 65 respondents, including village heads, secretaries, treasurers, village facilitators, and other village officials. The findings indicate that village facilitators, regulations, and the use of the SISKEUDES application significantly influence village governance performance, both partially and simultaneously. This suggests that optimizing the role of village facilitators, implementing effective regulations, and utilizing technology through the SISKEUDES application can enhance the efficiency and effectiveness of village governance. The study recommends improving the capacity of village facilitators, refining regulations, and providing intensive training on SISKEUDES usage for village officials to enhance transparency and accountability in village financial management. However, this research has several limitations, including regional coverage which is limited to Sungai Raya District, so the results cannot necessarily be generalized to other areas with different conditions. In addition, this research only focuses on three main variables, so other factors that have the potential to influence village government performance, such as human resource competency and community participation, have not been analyzed in depth. Therefore, it is hoped that further research can expand the regional coverage and add other relevant variables to obtain more comprehensive results.

DETERMINAN KUALITAS LAPORAN KEUANGAN ORGANISASI PERANGKAT DAERAH KOTA LANGSA Syahputri, Farda; Tuti Meutia; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 2 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i2.11093

This study aims to examine the impact of Good Corporate Governance, Accounting Information Systems, and the Government Internal Control System (SPIP) on the quality of financial reports in the Regional Apparatus Organization (OPD) of Langsa City. The sample selection in this study used purposive sampling, which included 36 Regional Apparatus Organizations (OPDs) in Langsa City. Data was collected by distributing questionnaires to 144 respondents. The data obtained were analyzed using the SPSS (Statistical Product and Service Solutions) program. The results of this study indicate that (1) Good Government Governance partially has a positive but insignificant effect on the quality of financial reports in OPDs in Langsa City, (2) Accounting Information Systems partially have a positive and significant effect on the quality of financial reports in OPDs in Langsa City, (3) The Government Internal Control System partially has a positive and significant effect on the quality of financial reports in OPDs in Langsa City, and (4) Good Government Governance, Accounting Information Systems, and the Government Internal Control System simultaneously have a positive and significant effect on the quality of financial reports in OPDs in Langsa City.

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