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All Journal Jurnal Ilmiah Akuntansi dan Bisnis JURNAL SAINS PERTANIAN EQUATOR Jurnal Mentari Jurnal Akuntansi Muhammadiyah Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Kajian Akuntansi Jurnal Perspektif Ekonomi Darussalam Jurnal Riset Akuntansi dan Keuangan Muhammadiyah International Journal of Economics and Business Master Bahasa Journal Of World Science Jurnal ABDIMAS Budi Darma Return : Study of Management, Economic and Bussines Journal of Accounting Research, Organization and Economics (JAROE) Enrichment: Journal of Multidisciplinary Research and Development JIMEKA
aliamin aliamin
Universitas Syiah Kuala
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The Effect of Capital Adequacy and Bank Size on Non-Performing Loans in Indonesian Public Banks Yulianti, Eka; Aliamin, Aliamin; Ibrahim, Ridwan
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

Abstract

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.
Prinsip Akuntansi Syariah pada Praktik Transaksi Tradisional Mawah dan Gala di Kabupaten Aceh Besar Hasan, Azhar; Fahlevi, Heru; Aliamin, Aliamin
Jurnal Kajian Akuntansi Vol 4 No 2 (2020): DESEMBER 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i2.3994

Abstract

AbstractThis study aims to analyze the obedience of traditional economic transaction practices that are still found today namely, mawah and gala. Mawah is a tradition of business cooperation based on profit sharing between capital owners and managers, while gala is a traditional pawning practice commonly found in rural Acehnese communities including in Aceh Besar, Indonesia. Using a qualitative approach, the researchers collected data from in-depth interviews and questionnaires. Data was collected from December 2019 and March 2020. The respondents and interviewees were people who have experiences in mawah and gala transaction as well as community leaders and cultural figures in Aceh Besar district. The results showed that mawah and gala traditions in Aceh Besar District follow sharia accounting practices in terms of pillars and sharia provisions with reference to Indonesian Accounting Standard statement No. 105 and 107.  However, there are still some limitations for example, the absence of sufficient records on the transactions that can be linked to the presence of trust and emotional connections among the people involved. Keywords: Culture; Islamic accounting; Gala; Mawah; Tradition.Abstrak Penelitian ini bertujuan untuk menganalisis kesesuaian praktik transaksi ekonomi tradisional yang masih dijalankan sampai sekarang yaitu, mawah dan gala. Mawah adalah tradisi kerjasama bisnis berdasarkan pembagian keuntungan antara pemilik modal dan pengelola, sedangkan gala merupakan praktik gadai tradisional yang lazim ditemukan di masyarakat pedesaan Aceh. Dengan menggunakan pendekatan kualitatif, peneliti menggumpulkan data melalui wawancara mendalam dan kuesioner di Aceh Besar yang dilakukan antara bulan Desember 2019 sampai dengan Maret 2020. Responden dan narasumber adalah masyarakat pelaku mawah dan gala serta tokoh masyarakat dan tokoh budaya di kabupaten Aceh Besar. Hasil penelitian menunjukkan bahwa tradisi mawah dan gala di Kabupaten Aceh Besar secara umum telah sesuai dengan praktik akuntansi syariah baik dari sisi rukun dan ketentuan syariah dengan merujuk kepada PSAK Syariah 105 dan 107. Namun para pelaku transaksi tradisional tersebut tidak melakukan pencatatan yang lengkap dan memadai sesuai dengan standar akuntansi syariah yang diterima umum. Hal tersebut dapat dikaitkan dengan kuatnya hubungan emosional dan kepercayaan antara pihak yang terlibat sehingga bukti transaksi yang tercatat tidak dirasa penting.Kata kunci: Akuntansi syariah; Budaya; Gala; Mawah; Tradisi.
AKUNTABILITAS KINERJA INSTANSI PEMERINTAH ACEH DAN FAKTOR YANG MEMPENGARUHINYA Lestari, Putri Ayu; Aliamin, Aliamin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 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.v8i3.26455

Abstract

This study aims to determine the effect of budget target clarity, accounting control, and reporting systems on performance accountability in Aceh government agencies. The population in the study were state civil servants at the Aceh Financial Management Agency who carried out their activities in the programming or planning subdivision for young experts, the finance subdivision, the revenue sector, the Aceh Budget sector, the Aceh Property Management sector, the treasury sector, the accounting sector, the development sector, and the district city budget evaluation, with a population of 125 respondents. The sample used was simple random sampling with the Slovin formula, with 55 respondents as the research sample. The results showed that the clarity of budget targets and accounting controls partially had no significant effect on performance accountability, while the reporting system affected performance accountability. In addition, the clarity of budget targets, accounting controls, and the reporting system influence performance accountability in Aceh government agencies simultaneously.
PENGELOLAAN BELANJA DAERAH: APAKAH SISTEM AKUNTANSI KEUANGAN DAERAH, PENGAWASAN KEUANGAN DAERAH, DAN KOMPETENSI SUMBER DAYA MANUSIA BERPENGARUH? Yuliana, Eva; Aliamin, Aliamin
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.v8i1.23385

Abstract

This study aims to analyze the effect of regional financial accounting systems, regional financial supervision, and human resource competence on regional expenditure management. This study is descriptive quantitative research. The population in this study is the SKPD of Aceh Tengah District. The sampling method used was random sampling with a total of 220 respondents. The type of data used is primary data obtained through distributing questionnaires. The data were analyzed using multiple linear regression analysis with the help of IBM SPSS Statistics 25. The finding indicated that the regional financial accounting system has a positive and significant effect on regional expenditure management, regional financial supervision has a positive and significant effect on regional expenditure management, and human resource competence has a positive and significant effect on regional expenditure management. Simultaneously, regional financial accounting systems, regional financial supervision, and human resource competence have a positive and significant effect on regional expenditure management.
ANALISIS SISTEM PENGENDALIAN INTERNAL (STUDI KASUS PADA BAITUL MAL ACEH SELATAN) BERBASIS COSO Silfira, Tia; 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

Abstract

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 Kamiliya, Namira; 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

Abstract

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.
PENGARUH DEWAN PENGAWAS SYARIAH, INTELLECTUAL CAPITAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA BANK SYARIAH DI INDONESIA Zuliana, Renny; Aliamin, Aliamin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This study aimed to examine the effect of sharia supervisory board, intellectual capital, and corporate social responsibility toward performance of islamic bank in Indonesia. The type of research used in this study is quantitative, using secondary data. Data taken from companys financial statement and implementation report of GCG which audited of islamic bank in Indonesia during 2014-2016. In this research used purposive sampling method, 11 over 13 Islamic Banking can be used as samples. Analysis of data to test the hypothesis used multiple linear regression and are processed by SPSS 20th version program. The results of the study state that sharia supervisory board, IC, and CSR simultaneously influence the performance of Islamic banks which are proxied by ROA. Partially sharia supervisory board has a negative and significant effect on ROA, IC has a positive and significant effect on ROA. While the results of testing partially CSR does not affect ROA as a proxy for the performance of Islamic banks
PENGARUH DEBT TO EQUITY RATIO, EARNING PER SHARE, DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM SYARIAH PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2011-2015 Ul Ya, Cut Mia Rahmatul; Aliamin, Aliamin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This study aims to examine the influence of debt to equity ratio, earning per share, and firm size to syariah stock return. The samples of this research are the firms listed in JII (Jakarta Islamic Index) in 2011-2015. The Samples are collected using purposive sampling method and resulted 24 companies become the final samples. Data by multiple linear regression analysis. The results of this research show that (1) debt to equity ratio, earning per share, and firm size simultaneously have influence for syariah stock return, (2) debt to equity ratio has negative influence and significant for syariah stock return, (3) earning per share has positive influence and significant for syariah stock return, and (4) firm size has positive influence and significant for syariah stock return.
The Influence of Attitude, Subjective Norms, Religiosity, and Trust on the Motivation to Pay Professional Zakat in Aceh Yulita, Mauliza; Aliamin, Aliamin
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 8 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i8.537

Abstract

Despite the significant potential of zakat profesi collection in Indonesia, especially in regions like Aceh with strong Islamic governance, limited empirical studies have explored the motivational factors that influence professional groups such as lecturers to pay zakat through formal institutions. This study fills this gap by examining behavioral determinants of motivation to pay zakat profesi among university lecturers, who have stable incomes and religious education backgrounds. The study analyzes the influence of attitude, subjective norms, religiosity, and trust on motivation to pay zakat profesi in Aceh Province. Using a quantitative causal approach, the study surveyed 161 Muslim lecturers from State Universities in Aceh via convenience sampling. Data were collected through questionnaires and analyzed with multiple linear regression in SPSS. The results indicate that attitude, subjective norms, religiosity, and trust all have significant positive effects on motivation to pay zakat profesi, both individually and collectively. The determination coefficient () of 0.625 shows these variables explain 62.5% of the variation in motivation, with other factors accounting for the remainder. These findings highlight the importance of fostering positive attitudes, strengthening subjective norms, enhancing religious understanding, and building trust in zakat institutions to increase professional zakat payment. This research offers practical insights for zakat institutions and local governments to sustainably raise public awareness and motivation to fulfill professional zakat obligations.
Co-Authors Afrizal, Yosa Alistraja Dison Silalahi Armaja Armaja Azhar Hasan Darwanis Darwanis Eka Yulianti Eka Yulianti Evi Gusmayanti Gani, Azhar Abdul Hafiz Bachtiar Hasan, Azhar Henny Sulistyowati Heru Fahlevi Heru Fahlevi Heru Fahlevi Heru Fahlevi, Heru Junaidi, Novan Kamiliya, Namira Lilis Maryasih, Lilis Ludiharto Ludiharto M Miranda Marlaini Marlaini Mirna Indriani Mirna Indriyani Mohammad Amrullah Muhammad Arfan Namira Kamiliya Putri Ayu Lestari Ridwan Ibrahim Ridwan Ibrahim Ridwan Ibrahim Riha Dedi Priantana Risa Mahfuza, Cut Ropida Rezeki Utami Shabri, M. shara, yuni Silfira, Tia Syukriy Abdullah Teuku Fitrawan Mondale Tia Silfira Ul Ya, Cut Mia Rahmatul Wildan Wildan Yuliana, Eva Yulita, Mauliza Zuliana, Renny