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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Perspektif Ekonomi Darussalam Proceeding of National Conference on Accounting & Finance Jurnal Ilmiah Mahasiswa Ekonomi Islam (JIMEKI) JIMEKA
Suazhari Suazhari
Department Of Accounting Faculty Of Economic And Business Syiah Kuala University
Economics, Econometrics & Finance Social Sciences Other

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Journal : JIMEKA

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FAKTOR-FAKTOR PENENTU KUALITAS INFORMASI AKUNTANSI PADA INSTANSI PEMERINTAH Munthe, Fachrurozy Mikraj; Suazhari, Suazhari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 2 (2024): Mei 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i2.29392

Abstract

This research examines the influence of accounting understanding, information technology utilization, and information system user capability on the quality of accounting information. This research includes quantitative research. The population in this research is all regional apparatus in the Medan City Government, which consists of 27 regional apparatus. The sample was determined using census research. The total sample in this study was 108 respondents, composed of staff of financial administration officials, treasurers, program preparers, and heads of agencies at the Medan City Government. The sample obtained after distributing the questionnaire was 68 respondents. This research uses primary data by distributing questionnaires via Google Forms. The influence test of independent variables toward dependent variables employs a multiple linear regression model. The research results show that accounting understanding, information technology utilization, and information system user capability influence the quality of accounting information. The results also show that understanding accounting, information technology utilization, and information system user capability influence the quality of accounting information partially.
ANALISIS KONVERSI BANK KONVENSIONAL MENJADI BANK SYARIAH TERHADAP RISIKO KEBANGKRUTAN (STUDI PADA BANK NTB SYARIAH) Lazuardi, Ivan; Suazhari, Suazhari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 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.v8i2.23625

Abstract

Based on Law No. 21 of 2008, the principle of conventional banking with Sharia Business Units in Indonesia will end in 2023, resulting banks that have been running Sharia business using Sharia Business Units (UUS) will be forced to choose to spin off or convert into Sharia Commercial Banks (BUS). This research aims to predict bankruptcy at Bank NTB after the conversion from a conventional bank to a Sharia bank. The research data use annual financial report data for 2015-2021. The model used in predicting bankruptcy is the Grover model. This study concluded that the bankruptcy risk of Bank NTB Syariah is lower than when it was still a Bank NTB.
PENGARUH INDEKS MAQASID SYARIAH DAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA PERBANKAN SYARIAH DI INDONESIA Ulfa, Nur Eliza; Suazhari, Suazhari
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.v7i4.21472

Abstract

This research aims to evaluate the effect of the Maqasid Sharia Index (MSI) and intellectual capital (IC) on the financial performance of Islamic banking projected by ROA in BUS Indonesia within the 2016-2020 period. This research takes the sample by using purposive sampling that contains some characteristic and can represent the population as well used in this research. This research contains 12 BUS observations which were multiplied by a five-year period so that the final number of samples observed was 60. The data collected by literature study and documentation method which is carried out by collecting relevant data from various sources and tracing the related BUS annual reports according to the year period used. This research used multiple linear regression analysis and processes by SPSS 22. The results show that MSI and Intellectual capital simultaneously affects the ROA while partially MSI has a negative affect toward ROA but Intellectual Capital has no influence on the financial performance projected by ROA of BUS in Indonesia.
PENGARUH FORMALISASI PENGEMBANGAN SISTEM, KAPABILITAS TEKNIK PERSONAL, DAN KETERLIBATAN PEMAKAI DALAM PENGEMBANGAN SIA TERHADAP KINERJA SIA BERBASIS KOMPUTER PADA PERBANKAN DI BANDA ACEH Ramadhan, Muhammad Kurniawan; Suazhari, Suazhari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the effect of formalizing system development, personal engineering capabilities, user involvement in developing Accounting Information System on the performance of accounting information systems. Testing used in this study is hypothesis testing. The data source used is primary data in the form of a questionnaire obtained from BUMN banking employees in Banda Aceh and analyzed using multiple linear regression methods. The sampling method used was random sampling with a population of 702 employees in state-owned banks in Banda Aceh, the sampling method uses the Slovin formula so that there are 88 samples in this study. The results of this study indicate that (1) the formalization of system development influences the performance of accounting information systems, (2) the capability of personal techniques influences the performance of accounting information systems, (3) the involvement of users in the development of AIS affects the performance of accounting information systems.
PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 105 TENTANG PEMBIAYAAN MUDHARABAH PADA BAITUL MAAL WAT TAMWIL (STUDI EMPIRIS PADA KOPERASI SYARIAH DI ACEH BESAR) Adelina, Liza; Suazhari, Suazhari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study is a descriptive study about the implementation of the Statement of Financial Accounting Standard (SFAS) 105 mudharabah financing at Sharia Cooperatives in Aceh Besar. The aim of this study was to find out how the implementation of SFAS 105 in term of recognition, measurement, presentation, and disclosure in mudharabah financing transactions at Sharia Cooveratives in Aceh Besar. The population of this study is Sharia Cooperative in Aceh Besar. Samples taken were 5 of 21 Sharia Cooperatives, which were taken using purposive sampling method. The analisys is done by comparing the implementation of accounting treatment in mudharabah financing transactions with SFAS 105. The results showed that the accounting treatment of Sharia Cooperatives in Aceh Besar in term of recognition, measurement, and disclosure was non fully in accordance with SFAS 105, while the accounting treatment on the presentation side was in accordance with SFAS 105.
ANALISIS PENGUKURAN KINERJA KOPERASI SYARIAH BERDASARKAN BALANCED SCORECARD (STUDI PADA KOPERASI SYARIAH BAITURRAHMAN BANDA ACEH) Funna, Hanif Syah Reza; Suazhari, Suazhari
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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Abstract

This study aims to determine the performance of Baiturrahman Sharia Cooperative based on the balanced scorecard method. This research is descriptive with the method of collecting data documentation, interviews, and questionnaires. The analysis used is the Balanced Scorecard analysis. The respondents in this study were 93 cooperative members and 14 cooperative employees. Based on the results of the study using the balanced scorecard, the financial perspective obtained values in each ratio, namely the current ratio of 25, Total Debt to Total Asset Ratio of 0, and Return On Asset of 25 which showed poor performance in the cooperative financial perspective. In the customer perspective, customer retention has increased by 24%, the level of customer acquisition has increased by 10%, as well as the level of customer satisfaction which has a score of 4.0 which shows good customer performance. In the perspective of internal business processes, the innovation process gets a score of 4.6, the operating process gets a score of 4.7, and good after-sales service shows the performance of a good internal business process perspective. In the perspective of learning and growth, employee productivity increases, the results of employee retention indicate that the company can hold employees accountable, and employee satisfaction which scores 4.6 which shows performance in the perspective of good cooperative learning and growth. Overall, the four perspectives show good categories except in a financial perspective.
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERBANKAN UMUM SYARIAH BERDASARKAN ISLAMICITY PERFORMANCE INDEX Nazra, Mulqi; Suazhari, Suazhari
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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Abstract

The purpose of this reaserch is to examine the influence of intellectual capital toward financial performance based on islamicity performance index of Islamic banks in Indonesia during 2015-2017. The samples of this study are twelve Islamic commercial banks that were initially selected by using purposive sampling method. Islamicity performance index is used as a measurement of financial performance of Islamic banks which are consist of profit sharing ratio and zakat performance ratio. The analysis technique performed in this study is partial least squares (PLS). The results of this reaserch show that Intellectual capital has negative influence to financial performance.
Co-Authors Adelina, Liza Bustamam, Bustamam Fachrizal Fachrizal Fitri Adha Afya Funna, Hanif Syah Reza Hanif Syah Reza Funna Lailatul Fajri Lazuardi, Ivan Leni Oktaviani Liza Adelina Muhammad Kurniawan Ramadhan Mulqi Nazra Munthe, Fachrurozy Mikraj Nazra, Mulqi Nur Eliza Ulfa Ramadhan, Muhammad Kurniawan Said Muhammad Shahib Marbath Ulfa, Nur Eliza Zahlul Haykal