Article Per Year (5 Year)
p-Index From 2021 - 2026
1.152
P-Index
This Author published in this journals
All Journal Jurnal Mentari Pendidikan Sejarah JIMEKA
Bustamam Bustamam
FKIP Universitas Syiah Darussalam, Banda Aceh
Economics, Econometrics & Finance Education Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search
Journal : JIMEKA

 1   2 
PENERAPAN AKUNTABILITAS DAN TRANSPARANSI DALAM TATA KELOLA DANA DESA DI GAMPONG LAMPEUNEURUT UJONG BLANG KECAMATAN DARUL IMARAH KABUPATEN ACEH BESAR Alkhalidy, Mudawali; Bustamam, Bustamam
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.v8i3.25472

Abstract

Village fund is a government program to build a prosperous community starting from the village. According to Permendagri No. 20 of 2018, village funds allocated by the government must be transparent and accountable. The accountability stage consists of the planning, implementation, administration, reporting, and accountability stages. The object of research is the village government of Gampong Lampeuneurut Ujong Blang, Darul Imarah District, Aceh Besar Regency. This study aims to determine how the management of village funds in Lampeuneurut Ujong Blang applies the principles of accountability and transparency. This research method is qualitative-descriptive. The author conducted documentation and interviews with resource persons consisting of village heads, village secretaries, village treasurers, and traditional leaders. The results show that Gampong Lampeuneurut Ujong Blang has implemented accountability and transparency by the indicators mentioned in Permendagri No. 20 of 2018.
ANALISIS RESTRUKTURISASI PEMBIAYAAN MURABAHAH BERMASALAH AKIBAT PANDEMI COVID-19 DI BPRS MUSTAQIM BANDA ACEH Asnul, Aska; Bustamam, Bustamam
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.v8i1.22810

Abstract

Restructuring financing is one of the policies that can be implemented to overcome problematic financing that frequently arises in financial institutions, including murabahah financing. This study aims to assess the conformity of the implementation of the applicable regulations and to identify the various types of restructuring implementation in the settlement of troubled murabahah financing at BPRS Mustaqim Banda Aceh resulting from the Covid-19 pandemic. This study employed a descriptive-qualitative methodology with BPRS Mustaqim Banda Aceh as the subject of study. Interviews and document reviews were conducted to collect research data. The findings of this study indicate that the restructuring implemented by BPRS Mustaqim Banda Aceh conforms to the DSN-MUI Fatwa and SE BI and that the implementation of restructuring in dealing with troubled murabahah financing due to the Covid-19 pandemic includes rescheduling, reconditioning, and restructuring by DSN-MUI Fatwa Number 49/DSN-MUI/II/2005 and PBI Number 10/18/PBI/2008.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI UDANG VANAME (STUDI KASUS PETAMBAK GAMPONG PALONG KECAMATAN GLUMPANG BARO KABUPATEN PIDIE) Sundari, Sundari; Bustamam, Bustamam
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.v7i2.20764

Abstract

This study had a purposed to evaluate the determination cost production of Vanname Shrimp in Gampong Palong. This study used descriptive qualitative method with sample choosed by primary data. The results of this study indicate that the price with cost on pricing method in a full costing approach didnt showed the higher result than the factory, namely Rp 52.652 per kg. where the shrimp cost in order the theor that existed. However, it is not a basic determined the price because the price didnt resemble the theory that pond farmersonly take into account price of shrimp based on the market.
PENGARUH FINANCIAL LEVERAGE, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP UNDERPRICING SAHAM SYARIAH SAAT INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA PADA MASA PANDEMI COVID-19 Apriliani, Siti Raihan; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 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.v7i1.21062

Abstract

This study aims to determine and analyze the effect of financial leverage, company size, and institutional ownership on the underpricing of sharia shares during the Initial Public Offering (IPO) during the Covid-19 pandemic on the Indonesia Stock Exchange. The population in this study were all companies that made initial public offerings during the Covid-19 pandemic in Indonesia, namely 2020-2021. The sample selection used purposive sampling technique with predetermined criteria so as to get a sample of 50 companies. The research conducted is quantitative research with the type of research data, namely secondary data. Data analysis used multiple linear regression analysis with the help of SPSS 23 data processing application. The results of this study indicate that either simultaneously or partially financial leverage, company size, and institutional ownership variables have no effect on underpricing of sharia shares.
IMPLEMENTASI ASAS TATA KELOLA YANG BAIK PADA KOPERASI MITRA DHUAFA REGIONAL ACEH Anggraini, Sarah; BZ, Fazli Syam; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
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 analyze how the principles of good governance apply to Aceh Regional Mitra Dhuafa Cooperative (KOMIDA) based on the policy standards that have been determined by the National Committee on Governance Policy (KNKG). The implementation of a standardized governance system in KNKG policies is able to encourage and improve management and evaluate how the activities and performance of the organization are in order to achieve efficiency and effectiveness from the functions and assets of the Aceh Regional Mitra Dhuafa Cooperative (KOMIDA).This research using descriptive analytical research to 20 employees of Aceh Regional Mitra Dhuafa Cooperative (KOMIDA). Data collection techniques used research instruments in the form of questionnaires and interviews. The results obtained from this study that Aceh Regional Dhuafa Mitra Cooperative (KOMIDA) has implemented an improved governance system based on the KNKG standard which is described as follows. The principle of transparency scored 86 percent in the very good category, the principle of accountability scored 84.25 percent in the very good category, the principle of accountability resulted in a score of 88.25 percent in the very good category, the principle of independence scored 84.5 percent in the very good category and the principle of fairness resulted in a score of 88.5 percent in the very good category.Keywords--Principles of Good Governance, Aceh Regional Mitra Dhuafa Cooperative (KOMIDA)
PENGARUH PROFESIONALISME PENGELOLAAN ASET DESA, OPTIMALISASI PEMANFAATAN ASET DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP PENDAPATAN ASLI DESA (STUDI EMPIRIS PADA DESA DI KOTA BANDA ACEH) Istiqamah, Istiqamah; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
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 effect of Professionalism in Village Aset Management, Optimization of Village Aset Utilization, and Community Empowerment together and partially on Village Original Income in Banda Aceh City. Based on 94 questionnaires distributed to respondents, using the Simple Random Sampling technique and analyzed using multiple linear regression models, the results showed that together all the variables in this study had an effect on Village Original Income. Then partially the variables of Professionalism in Village Aset Management and Community Empowerment have an effect on Village Original Income. while the Village Aset Utilization Optimization variable has no effect on Village Original Income in Banda Aceh City.
EVALUASI PENERAPAN NO.108 AKUNTANSI ASURANSI SYARIAH (STUDI KASUS PADA TAFAKUL KELUARGA BANDA ACEH) Zuhra, Fitria; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

The purpose of this study was to determine how the suitability of the recognition, measurement, presentation and disclosure of sharia insurance accounting in the tafakul banda aceh family. This researt using descriptive statistical analysis or qualitative method. The data obtained trough a direct interview with Mr.Jamaluddin as head of the the tafakul banda aceh family agency.The result of the study show that from the financial statements they made, they revealed that there were investments in tabarru funds, assets, then allowances discussed, financial health, contributions, metc.participants, tabarru funds, investment funds,technical allowances allowances, and asset details of this statement are in accordance with item no.108.
IMPLEMENTASI PSAK SYARIAH NO. 109 PADA ORGANISASI PENGELOLAAN ZAKAT DAN INFAK/SEDEKAH DI BAITUL MAL KOTA BANDA ACEH Rahmi, Elia; Bustamam, Bustamam
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

The research aims is analyze the accordance of the statement of islamic financial accounting standards (SFAS Sharia) Number 109 amil zakat institution and in infaq/alms at Baitul Mal In Banda Aceh City with the concept of recognition and measurement, presentation, and disclosure. The research method used is qualitative descriptive. The type of data used is qualitative data, that is by way of field study method consisting of, observation, interview, and company documentation. The results of this study indicate that the aplication of zakat in infaq/alms and accounting treatment at Baitul Mal in Banda Aceh City have not all been in accordance with statement of islamic financial accounting standards (SFAS Sharia) Number 109.
ANALISIS KESESUAIAN PENERAPAN PRODUK PEMBIAYAAN MUSYARAKAH BERDASARKAN PSAK 106 PADA PT. BPRS HIKMAH WAKILAH Novisra, Lisandi; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
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 determine and analyze the application of musharakah financing products and the suitability of the accounting treatment of musharakah financing products applied in PT. BPRS Hikmah Wakilah according to PSAK 106. The research method used is descriptive qualitative. Sources of data in this study are primary data obtained directly from the results of interviews with respondents. The results of the study show that in terms of recognition and measurement of PT. BPRS Hikmah Wakilah is not fully comply in according to PSAK 106, and in terms of the presentation of PT. BPRS Hikmah Wakilah has fully complied with PSAK 106, while in terms of disclosure of PT. BPRS Hikmah Wakilah has not presented CALK and all terms relating to the musharakah transaction. Hence, its application does not comply with PSAK 106.
ANALISIS AKUNTABILITAS, TRANSPARANSI DAN EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) (STUDI KASUS PADA SMP NEGERI 3 DAN SMP ISLAM YPUI DARUL ULUM DI KOTA BANDA ACEH) Ammar, Faisyal; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

The purpose of this study was to determine the implementation of accountability, transparency, and effectiveness in managing the School Operational Assistance (BOS) funds in public and private Junior High School in Banda Aceh City. This research involved two objects, Junior High School 3 Banda Aceh and Islamic Junior High School YPUI Darul Ulum. This research used the qualitative descriptive method and also used primary and secondary data in data collection. The primary data were obtained directly by interviewing informants that were BOS coordinator in Education and Culture Services of Banda Aceh City and school BOS team consisting of the school principal and BOS treasure. The data were collected by direct observation in the field. The secondary data were collected by using documentation technique. In analyzing the data, the researcher used data reduction, data presentation, and data verification. The result of the study showed that the accountability, transparency, and effectiveness in managing the School Operational Assistance (BOS) funds in Junior High School 3 Banda Aceh were in accordance with the Regulation of the Minister of Education and Culture (Permendikbud) No. 26 of 2017 which reflected good governance, while the management of the School Operational Assistance (BOS) funds in Islamic Junior High School YPUI Darul Ulum Banda Aceh in terms of transparency was still not perfect, but in terms of accountability and effectiveness were in accordance with the Regulation of the Minister of Education and Culture (Permendikbud) No. 26 of 2017.
Co-Authors Aditia, Dhenni Alkhalidy, Mudawali Ammar, Faisyal Anggraini, Sarah Apriliani, Siti Raihan Asnul, Aska BZ, Fazli Syam Dedy Saputra Detti Joha Febry Hanif, Muammar Iryasman Iryasman Istiqamah, Istiqamah Muammar Ikhsan, Muammar Mulya, Rahmatul Novisra, Lisandi Rahayu, Putri Ayu Rahmi, Elia Ridwan Ibrahim Sundari Sundari Vebitia, Vebitia yuliani, niki wili Zuhra, Fitria