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Sosialisasi Perhitungan dan Pelaporan Pajak bagi UMKM di Desa Gampong Leupung Cut Alistraja Dison Silalahi; Lilis Maryasih; Muhammad Arfan; Aliamin Aliamin; Yuni Shara
Jurnal ABDIMAS Budi Darma Vol 2, No 2 (2022): Februari 2022
Publisher : STMIK Budi Darma

Pengabdian Masyarakat bertujuan para pelaku UMKM memiliki wawasan dan pengetahuan mengenai Pajak untuk UMKM seperti Pendaftaran, Jenis pajak yang dikenakan, Perhitungan tarif dan Jatuh tempo pembayaran dan pelaporan. Metode yang . Metode yang diterapkan adalah klasikal dan individual. Metode pendekatan ini dalam bentuk ceramah dan praktek. Pendekatan individual dilakukan pada saat praktek berupa perhitungan penghasilan sampai pelaporan PPH Final. Lokasi pengabdian ini adalah Desa Gampong Leupung Cut, Aceh Besar Provinsi Nangroe Aceh Darussalam. Hasil dari kegiatan ini, para pelaku usaha UMKM dapat Mengetahui jenis-jenis pajak perhitungan tarif dan pembayaran, Insentif PPh UMKM selama Pandemi Covid, dan pelaporan SPT dengan baik dan tepat waktu dan lebih mensejahterakan Kehidupan Keluarga di Desa Gampong Leupung Cut.

INFLUENCE OF CLARITY OF BUDGET TARGET TOWARDS MANAGERIAL PERFORMANCE OF SATUAN KERJA PERANGKAT KOTA (SKPK) OF KOTA BANDA ACEH M Miranda; A Aliamin
Muhammadiyah International Journal of Economics and Business Vol. 1, No.1, 2018
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to determine the effect of clarity of budget targets with managerial performanceof City Government Work Unit (Satuan Kerja Perangkat Kota/SKPK) of Banda Aceh. The samplein the study amounts to 90 people from the total population. The data are collected by usingquestionnaires; and they are analyzed qualitatively and quantitatively. Data analysis is conductedto see the impact of dependent variable towards the independent variable using simple regressionequation analysis using SPSS V 22 program. The results of research show positive linear relationand correlation between clarity of budget target and managerial performance. Furthermore, thereis positive and significant influence of clarity of budget target variable on managerial performanceof City Government Work Unit of Banda Aceh. Lastly, this study aims to determine the effect ofaccounting information system of the quality of financial statements of the Office of FinancialManagement Agency of Banda Aceh.

PERGESERAN DAN PEMERTAHANAN BAHASA PAKPAK DIALEK BOANG DI KECAMATAN RUNDENG KOTA SUBULUSSALAM Rahmat Aliamin; Abdul Gani Asyik; Wildan Wildan
Master Bahasa Vol 8, No 1 (2020): Jurnal Master Bahasa
Publisher : Master Bahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24173/mb.v8i1.22155

Masalah penelitian ini adalah 1. Bagaimanakah pergeseran bahasa Pakpak dialek Boang di Kecamatan Rundeng Kota Subulussalam ditinjau dari faktor ekonomi, demografi, dan sikap. 2. Bagaimanakah upaya-upaya pemertahanan bahasa Pakpak dialek Boang di Kecamatan Rundeng Kota Subulussalam ditinjau dari ranah keluarga, pergaulan, kegiatan, dan Keinginan. Metode yang digunakan adalah metode deskripsi kualitatif. Sumber data penelitian ini adalah masyarakat di Kecamatan Rundeng Kota Subulussalam. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik rekam,simak dan catat. Instrumen yang digunakan adalah angket, lembar wawancara, dan lembar observasi. Hasil penelitian ini menunjukkan bahwa pergeseran bahasa Pakpak dialek Boang di Kecamatan Rundeng Kota Subulussalam ditinaju dari faktor ekonomi tidak terjadi pergeseran bahasa. Akan tetapi, bahasa Indonesia digunakan sebagai bahasa alternatif ketika berkomunikasi dengan suku lainnya. Faktor demografi tidak terjadi pergeseran bahasa secara signifikan hanya sebagian kecil saja yang sudah mengajarkan bahasa Indonesia sebagai bahasa pertama kepada anaknya. Faktor Sikap menunjukkan bahwa masyarakat Kecamatan Rundeng Kota Subulussalam bersikap positif dengan bahasa Pakpak dialek Boang hanya sebagian kecil saja yang tidak peduli. Sedangkan pada pemertahanan bahasa Pakpak Boang ditinjau dari ranah kelurga seluruh masyarakat menggunakan bahasa Pakpak dialek boang dalam ranah keluarga. Pada ranah pergaulan bahasa Pakpak dialek Boang aktif digunakan saat berkomunikasi dengan tetangga, teman, dan penutur sesama suku maupun suku lainnya yang menguasai bahasa Pakpak dialek Boang. Pada ranah kegiatan pemertahanan bahasa tidak begitu baik kusunya pada kelompok muda mereka lebih cenderung menggunkan bahasa Indonesia pada kegiatan-kegiatan di Desa sedangkan pada kelompok tua masih tetap bertahan. Pada ranah keinginan masyarakat Kecamatan Rundeng Kota Subulussalam sangat berkeinginan untuk mengajarkan bahasa Pakpak dialek Boang kepada generasi berikutnya meskipun menikah dengan suku lainnya.

ANALISIS SISTEM PENGENDALIAN INTERNAL (STUDI KASUS PADA BAITUL MAL ACEH SELATAN) BERBASIS COSO Tia Silfira; Aliamin Aliamin
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.v7i4.21035

The purpose of this study is to describe how COSO became part of the internal control system in Baitul Mal Aceh Selatan. Both primary and secondary data were used in this study. The primary data came from interviews with resource people, while the secondary data came from the archives of Baitul Mal Aceh Selatan. This study used descriptive analysis models. The results of this study indicated that Baitul Mal Aceh Selatan has not adhered to the general requirements for financial statements. This entity has not followed some of the regulations that have been set. It has not placed employees based on their expertise and education. It also does not possess adequate facilities and infrastructure to support the agency performance. Moreover, it revealed that the internal control system was undocumented in the form of flow charts or others. This meant that several weaknesses in internal control had not been fully addressed.

ISLAMIC SOCIAL REPORTING, KOMISARIS INDEPENDEN, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN: PERAN MODERASI KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI JII TAHUN 2019-2021 Namira Kamiliya; Aliamin Aliamin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 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.v7i2.21127

This study aims to determine and analyze the effect of Islamic social reporting, independent commissioners, and environmental performance on firm value with financial performance as a moderating variable in companies listed at JII during the 2019-2021 COVID-19 period. The population in this study were all companies listed on the Jakarta Islamic Index during the COVID-19 period 2019-2021. The sample selection used purposive sampling technique with predetermined criteria in order to obtain a sample of 39 companies. The research conducted is quantitative research with the type of research data, namely secondary data. Data analysis used multiple linear regression analysis and moderated regression analysis with the help of SPSS 23 data processing application. The results of this study indicate that either simultaneously or partially the variables Islamic social reporting, independent commissioners, and environmental performance have no effect on firm value and the interaction of financial performance. reflected by Return On Equity (ROE) is not able to strengthen the influence of Islamic social reporting, independent commissioners, and environmental performance on firm value.

The Effect of Capital Adequacy and Bank Size on Non-Performing Loans in Indonesian Public Banks Eka Yulianti; Aliamin Aliamin; Ridwan Ibrahim
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

AbstractObjective – This study aims to analyze the effect of capital adequacy and bank size on nonperforming loans in public banks in Indonesia for the 2012-2016 period. Design/methodology – The secondary data used is obtained from the Financial Statements published by Bank Indonesia. This research is a hypothesis-testing study. Purposive sampling method was utilized and 81 samples constitute the final samples of this study. Multiple linear regression analysis with panel data estimation was run to test the hypotheses. Results – The results show that simultaneously capital adequacy ratio, bank size, and loan to deposit ratio have an effect on nonperforming loans. Partially, the result shows that capital adequacy ratio has a positive effect on non-performing loans, while bank size negatively affects nonperforming loans, and loan to deposit ratio negatively affects nonperforming loans. Research limitations/implications – This study is perhaps limited in the number of variables used to test the model. There may be other variables influencing NPL in public banks in Indonesia hence future studies may broaden the scope of this study.

Pengaruh Kompetensi, Akuntabilitas, dan Peran Pendamping Terhadap Efektifitas Dana Desa Kabupaten Simeulue Ludiharto Ludiharto; Aliamin Aliamin; Riha Dedi Priantana
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i1.50434

Tujuan dari penelitian untuk menguji kompetensi, akuntabilitas dan peran pendamping desa berpengaruh positif terhadap efektifitas pengelolaan dana Desa di Kabupaten Simeulue. Peneliti mengambil responden 203 orang dengan teknik sampel menggunakan rumus Slovin. Data dianalisis dengan menggunakan IBM SPSS Statistics 23. Hasil penelitian menunjukkan bahwa kompetensi berpengaruh signifikan terhadap efektifitas pengelolaan dana desa. Akuntabilitas juga berpengaruh signifikan terhadap efektifitas pengelolaan dana desa. Sedangkan uji pendamping desa juga mempunyai pengaruh signifikan terhadap efektifitas pengelolaan dana desa. Maka uji statistik secara parsial yang dilakukan dalam penelitian ini dapat disimpulkan bahwa Ha1, Ha2 dan Ha3 diterima.Kata Kunci: Kompetensi, Akuntabilitas; Peran Pendamping Desa; Efektifitas Pengelolaan Dana Desa.

The Effect of Capital Adequacy and Bank Size on Non-Performing Loans in Indonesian Public Banks Eka Yulianti; Aliamin Aliamin; Ridwan Ibrahim
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v1i2.11709

AbstractObjective – This study aims to analyze the effect of capital adequacy and bank size on nonperforming loans in public banks in Indonesia for the 2012-2016 period. Design/methodology – The secondary data used is obtained from the Financial Statements published by Bank Indonesia. This research is a hypothesis-testing study. Purposive sampling method was utilized and 81 samples constitute the final samples of this study. Multiple linear regression analysis with panel data estimation was run to test the hypotheses. Results – The results show that simultaneously capital adequacy ratio, bank size, and loan to deposit ratio have an effect on nonperforming loans. Partially, the result shows that capital adequacy ratio has a positive effect on non-performing loans, while bank size negatively affects nonperforming loans, and loan to deposit ratio negatively affects nonperforming loans. Research limitations/implications – This study is perhaps limited in the number of variables used to test the model. There may be other variables influencing NPL in public banks in Indonesia hence future studies may broaden the scope of this study.

The Effect Equalization Funds, Capital Expenditures, Audit Findings, and Local Original Revenues on The Financial Performance of District or City Local Governments in Aceh Province Cut Risa Mahfuza; Aliamin Aliamin; Darwanis Darwanis
Return : Study of Management, Economic and Bussines Vol. 2 No. 2 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i2.73

A study is carried out with a specific purpose as is the case with this study to look for the influence of independent variables on partially or simultaneously bound variables. In a study, there must be samples used by samples in the study, namely as many as 23 districts and 5 cities in Aceh with the number of audits for the 2015-2019 period of as many as 15 reports. After testing after all the data is collected, it is produced that simultan all independent variables affect the dependent variable, while partially all independent variables one by one also affect the dependent variable.

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