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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

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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

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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

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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

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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.
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ASET WAKAF PADA BAITUL MAL KOTA BANDA ACEH yuliani, niki wili; Bustamam, Bustamam
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 study has purpose to describe how accountability and transparancy in the management of waqf assets in baitul mal Banda Aceh . This study is descriptive qualitative study. Data is collected by interview to Baitul Mal Banda Aceh. The primary data collected by interview is used in this study. The results of this study indicate that generally, Baitul Mal Banda Aceh already has transparancy and accountability in its waqf assets management.
ANALISIS PREFERENSI MASYARAKAT TERHADAP PRINSIP BAGI HASIL PADA BANK SYARIAH DI WILAYAH BANDA ACEH Vebitia, Vebitia; Bustamam, Bustamam
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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The objective of this research is to analyze ho peoples preference against sharing principle on Islamic banks in the region of Banda Aceh. the research type used in this research is study of literature (library research) and nature of study in this research is descriptive study. The data types used is primary data. Primary data gotten from interview by asking questions to the customers of Islamic banks in the region of Banda Aceh. the analysis method used in this research is descriptive method. The result of this research showed that the main reason for choosing Islamic banks is the religious reason. Islamic banks is halal, free from riba, as well as more promising for the good of the hereafter. Customers have a strong desire to save on Islamic banks due to avoid riba. Islamic banks profit sharing rate is also influence the decision in choosing the Islamic banks.Keywords: public preferences, profit sharing, Islamic banks
PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSET, FIRM SIZE, DAN EARNING PE SHARE TERHADAP DIVIDEND PAYOUT RATIO (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015) Hanif, Muammar; Bustamam, Bustamam
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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The objective of this research is to examine the effect of debt to equity ratio, return on asset, firm size, and earnings per share on dividend payout ratio either simultaneosly or partially toward dividend payout ratio. The samples are manufacture companies listed on the Indonesia Stock Exchange during five years (2011-2015). The sample selection is done by using purposive sampling method. Secondary data are proceed by using balanced panel data. Total samples are 18 companies with a total of 90 observations. Mulitiple linear regression is used to annalyze the data of this study.The results show that (1) the simultaneous of debt to equity ratio, return on asset, firm size, and earnings per sharehave effect on dividend payout ratio. (2) Partially, debt to equity ratioand firm size do not have influence toward dividend payout ratio, whereas return on asset andearning per share have positive influence toward dividend payout ratio.Keywords: Dividend payout ratio, debt to equity ratio, return on asset, firm size, and earnings per share.
Pengaruh Flypaper Effect pada dana alokasi umum (DAU) dan pendapatan asli daerah (PAD) terhadap Pertumbuhan Ekonomi di Kota Banda Aceh (Studi Empiris pada Pemeritah Kota Banda Aceh Tahun 2008-2014) Mulya, Rahmatul; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this research is to examine and analyze the influence of the relationship flypaper to economic growth by the Regional Government of Banda Aceh. The research type used is a correlational study by sensus method. The results of this research shows that the (1) flypaper on PAD and flypaper on DAU simultaneously affect the economic growth in allocation to capital expenditures (2) flypaper on PAD positive effect on economic growth in allocation to capital expenditures. (3) GCG flypaper on DAU negatively affect economic growth in allocation to capital expenditures. Keyword: Flypaper effect, PAD, DAU, Capital Expenditures, Economic Growth.
Pengaruh Return On Asset,Bopo Dan suku Bunga Terhadap Tingkat Bagi Hasil Deposito Mudharabah Bank Umum Syariah Rahayu, Putri Ayu; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This research is an empirical study titled on the Influence of ROA, ROA, and interest rates on the level profit sharing mudarabah Islamic commercial bank deposits. This study aims to determine simultaneously or partial influence of ROA, ROA, and interest rates on the deposits tingkat for mudharabah on sharia banks in Indonesia.The population in this study are all Islamic banks which submit financial statements to the bank Indonesia totaling as many as 10 banks. Due to insufficient sample size or less than 100 then the entire population made in the research sample. This research uses secondary data Islamic commercial bank's financial statements the period 2012-2014 provided websitus Bank Indonesia. Secondary data were then analyzed using multiple linear regression formula with the help of the SPSS.The results of the study explained that ROA positive and significant effect on the level of profit sharing mudarabah deposits in Islamic banks in Indonesia. BOPO and no significant negative effect on the deposits mudaraba tinhgkat for sharia banks in Indonesia. Interest rates positive and significant impact on the level of profit sharing mudarabah deposits sharia banks in Indonesia. Relations ROA, ROA and interest rates to the level of revenue sharing mudarabah deposits is relatively strong.But the role of ROA, ROA and interest rates in affecting the rate for deposits mudarabah Islamic banks in Indonesia is still less dominant in the appeal of other variables. Keywords: ROA, ROA, Interest Rate and Level Sharing Mudharabah deposits
PENGARUH DUKUNGAN MANAJEMEN PUNCAK DAN KEMAMPUAN TEKNIK OPERATOR SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS INFORMASI AKUNTANSI (Studi pada Lembaga Keuangan Mikro di Kota Banda Aceh) Ikhsan, Muammar; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study aimed to examine the effect of top management support and the operator technical ability accounting information system on the quailty of information system at micro finnance institutions in Banda Aceh. The sampling method using census method. In this study the data needed all population sampled 51 people. The collection of data and information needed in the study conducted by the research field. The data used is primary data obtained directly from the subject of research in the form of a questionnaire. Assessment of the effect of independent variables on the dependent variable is done by using a multiple regression model using SPSS 20. The results showed that either partially or simultaneously, top management support and the operator technical ability affects the quailty of information system at micro finnance institutions in Banda Aceh. Keywords top management support, the operator technical ability, accounting information system, quality of information system and micro finnance institution.
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