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Faktor–Faktor yang Mempengaruhi Optimalisasi Pengelolaan Aset Tetap pada Pemerintah Daerah Kabupaten Sumbawa Auliah Asman; Akram Akram; Alamsyah MT
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 6 No 1 (2016): Fakultas Ekonomi dan Bisnis Islam
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v6i1.1598

Abstract

Penelitian ini bertujuan menganalisis  dampak dari aset persediaan, audit hukum aset, penilaian dan pengawasan, dan pengendalian aset mampu optimaliisasi manajemen aset tetap (tanah dan bangunan) di Kabupaten Sumbawa. Populasi penelitian ini adalah pegawai pemerintah di Sumbawa pemerintah kabupaten yang memiliki kompetensi manajemen aset. Dengan menggunakan metode purposive sampling  untuk memperoleh sampel  sebanyak  67 responden yang bertugas pada  penyimpanan dan aset sementara dan kepala sub-bagian aset bagian keuangan daerah. Data yang digunakan adalah data primer yang dikumpulkan melalui kuesioner. Hasil analisis data yang menggunakan uji  regresi linear berganda  menunjukkan secara individual  aset persediaan, hukum audit, dan penilaian terbukti positif dan signifikan mengoptimalkan pengelolaan aset tetap (tanah dan bangunan), sedangkan pengawasan dan pengendalian aset  terbukti memberikan pengaruh positif tetapi tidak signifikan mengoptimalkan pengelolaan aset tetap (tanah dan bangunan), yang berarti tidak konsisten dengan hipotesis. Hasil ini menunjukkan kurangnya pengawasan dan pengendalian aset  pemerintah Kabupaten Sumbawa, juga menunjukkan satuan kerja pemerintah daerah  (SKPD) tidak maksimal dalam pengawasan pengelolaan aset  yang merupakan  kendali mereka.
Faktor-Faktor yang Berpengaruh Terhadap Kinerja Auditor Leo Ori Wibowo; Akram Akram; Erna Widiastuty
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 6 No 1 (2016): Fakultas Ekonomi dan Bisnis Islam
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v6i1.1601

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pemahaman sistem informasi akuntansi keuangan daerah, kompetensi auditor, dan motivasi auditor terhadapkinerja auditor internal.Penelitian ini menggunakan metode sensus. Populasi penelitian ini adalah seluruh pegawai Inspektorat yang mempunyai jabatan fungsional auditor maupun P2UPD (Pejabat Pengawas Urusan Pemerntah Daerah) pada Pemerintah Daerah Kota Bima dan Kabupaten Bima. Alat pengujian menggunakan analisis regresi linear berganda. Hasil penelitian ini membuktikan bahwa pemahaman sistem informasi akuntansi keuangan daerah, kompetensi auditor, dan motivasi auditor berpengaruh positif signifikan terhadap kinerja auditor internal.
PENJATUHAN PIDANA MATI TERHADAP PELAKU TINDAK PIDANA PEMBUNUHAN BERENCANA DAN KAITANNYA DENGAN KEADILAN SUBSTANTIF (Studi Putusan Pengadilan Negeri Nomor 248/PID.B/2018/PN BNA) AKRAM AKRAM
Jurnal Mahupiki Vol 1, No 9 (2019)
Publisher : Jurnal Mahupiki

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.278 KB)

Abstract

ABSTRAK Prof. Dr Madiasa, SH, MS *) Nurmalawaty SH, M.Hum**) Akram Maulana ***)   Penjatuhan pidana merupakan bagian terpenting dari proses peradilan pidana. Penerapan pidana mati oleh negara melalui putusan pengadilan merupakan  cara untuk menghukum pelaku kejahatan, salah satunya Pidana mati terhadap Ridwan Alias Iwan Bin Arbi Sulaiman dalam tindak pidana pembunuhan berencana yang telah diputuskan oleh Majelis Hakim Pengadilan Negeri Banda Aceh. Disini Majelis Hakim menjatuhkan putusan sesuai tuntutan Jaksa Penuntut Umum. Masalah yang dibahas: Bagaimana pengaturan pidana mati terhadap pelaku tindak pidana dalam hukum positif dan Apakah dasar pertimbangan hakim dalam menjatuhkan pidana mati terhadap pelaku tindak pidana pembunuhan berencana (Studi Putusan Pengadilan Negeri Nomor 248/PID.B/2018/PN BNA) Penelitian ini menggunakan metode penelitian normatif. Penelitian hukum normatif disebut penelitian hukum doktiner, karena penelitian dilakukan atau ditunjukan hanya pada peraturan-peraturan yang tertulis yaitu Kitab Undang-Undang Hukum Pidana (KUHP) dan  Kitab Undang-Undang Hukum Acara Pidana (KUHAP), Penelitian Hukum ini juga disebut dengan penelitian kepustakaan ataupun studi dokumen disebabkan penelitian ini lebih banyak dilakukan literatur-literatur buku yang ada diperpustakaan. Pertimbangan Majelis Hakim Pengadilan Negeri memberikan vonis pidana mati terhadap pelaku tindak pidana pembunuhan pada Putusan Pengadilan Negeri Nomor: 248/PID.B/2018/PN BNA. Dianggap sudah tepat hal tersebut sesuai dengan perbuatan Terdakwa yang dianggap biadab dan terdakwa tidak menghargai kehidupan sebagai anugerah dari Tuhan, lalu perbuatan terdakwa terhadap korban diluar batas kemanusiaan, perbuatan terdakwa telah mengakibatkan penderitaan bagi keluarga korban, perbuatan terdakwa juga meresahkan masyarakat dan merupakan bentuk rasa keadilan yang diberikan Hakim Pengadilan Negeri  Banda Aceh  terhadap korban dan keluarga korban.                   ABSTRACT Prof. Dr Madiasa, SH, MS *) Nurmalawaty SH, M.Hum**) Akram Maulana ***)     Criminal imprisonment is the most important part of the criminal justice process. The application of capital punishment by the state through a court ruling is a way to punish the perpetrators of crimes, one of which is the death penalty against Ridwan Alias ​​Iwan Bin Arbi Sulaiman in the criminal act of planned murder which has been decided by the Banda Aceh District Court Judge Council. Here the Panel of Judges handed down the verdict according to the demands of the Public Prosecutor. Issues discussed: How is the regulation of capital punishment against perpetrators of criminal offenses in positive law and What is the basis for the judge's judgment in imposing capital punishment against perpetrators of capital crime (Study of District Court Decision Number 248 / PID.B / 2018 / PN BNA) This research uses normative research methods. Normative legal research is called doctoral legal research, because research is carried out or is shown only in written regulations, namely the Criminal Code (KUHP) and the Criminal Procedure Code (KUHAP), this Legal Research is also referred to as library research or document study because this research is mostly done by book literature in the library. Consideration of the District Court Judge Council gave a death sentence against the perpetrators of murder in the District Court Decision Number: 248 / PID.B / 2018 / PN BNA. It is deemed appropriate in accordance with the actions of the Defendant which are considered barbaric and the defendant does not value life as a gift from God, then the defendant's actions towards victims outside humanity, the actions of the defendant have caused suffering for the victim's family, the actions of the defendant also disturb the community and are a form of sense of justice that was given by the Banda Aceh District Court Judge to the victim and the victim's family.             * )Dosen Pembimbing I Fakultas Hukum Universitas Sumatera Utara ** )Dosen Pembimbing II Fakultas Hukum Universitas Sumatera Utara *** )Mahasiswa/I Fakultas Hukum Universitas Sumatera Utara * )Dosen Pembimbing I Fakultas Hukum Universitas Sumatera Utara ** )Dosen Pembimbing II Fakultas Hukum Universitas Sumatera Utara *** )Mahasiswa/I Fakultas Hukum Universitas Sumatera Utara
Determinan Peringkat Obligasi Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Adhitya Bayu Suryantara; Muhammad Habib Husnan; Akram Akram
Jurnal Pasar Modal dan Bisnis Vol 4 No 1 (2022)
Publisher : The Indonesia Capital Market Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37194/jpmb.v4i1.129

Abstract

This study aims to determine the factors that influence bank bond ratings, specifically investigating the effect of leverage, liquidity, profitability, activity, bond maturity, bond guarantees, good corporate governance ratings, and underwriting securities on banking bond ratings. This study is an associative study using ordinal logistic regression analysis with the help of SPSS 16. The population in this study were banking companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019 and ranked by Pefindo. The sample was determined based on the purposive sampling method to obtain 11 sample companies. The independent variable data used in this study are secondary data obtained from the Indonesia Stock Exchange (IDX) and the Indonesian Institute for Corporate Governance (IICG). Meanwhile, bond rating data was obtained from Pefindo. The results show that leverage has a significant negative effect on bond ratings. Liquidity does not affect bond ratings. Profitability has a positive effect on bond ratings. Activity has a significant positive effect on bond ratings. Bond maturity has no significant effect on bond ratings. Bond guarantees have a significant positive effect on bond ratings, and good corporate governance ratings have a significant positive effect on bond ratings. Meanwhile, the underwriter does not affect the bond rating.
PERAN PENGENDALIAN INTERNAL DAN SISTEM INFORMASI AKUNTANSI (SIA) TERHADAP PENGENDALIAN BIAYA RUMAH SAKIT UMUM DAERAH (RSUD) PRAYA PADA MASA PANDEMI COVID-19 Hataman Napsah; Akram Akram; Nur Fitriyah
Jurnal Riset Mahasiswa Akuntansi Vol. 3 No. 3 (2023): Jurnal Riset Mahasiswa Akuntansi, September 2023
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v3i3.757

Abstract

Penelitian ini bertujuan untuk menganalisis peranan pengendalian internal dan sistem informasi akuntansi dalam menunjang pengendalian biaya Rumah Sakit Umum Daerah Praya pada masa pandemi Covid-19. Dalam penelitian ini, penulis menggunakan metode deskriptif kualitatif. Untuk memperoleh data yang diperlukan, penulis menggunakan metode pengumpulan data yaitu observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa peran pengendalian internal terhadap pengendalian biaya di RSUD Praya masih belum sepenuhnya efektif. Peran pengendalian internal terhadap pengendalian biaya di RSUD Praya masih belum sepenuhnya efektif. Lingkungan pengendalian yang belum memadai, pendelegasian wewenang yang tidak tepat, kurangnya kesadaran dan komitmen dari pihak terkait, serta kurangnya pengawasan dan pemantauan terhadap pelaksanaan pengendalian internal menjadi faktor-faktor yang mempengaruhi ketidakefektifan pengendalian biaya di rumah sakit tersebut. Penggunaan Sistem Informasi Akuntansi (SIA) di RSUD Praya memiliki peran penting dalam pengendalian biaya selama masa pandemi. Meskipun RSUD Praya masih menggunakan SIA excel dan menghadapi kendala dalam pengelolaan sumber daya, penggunaan SIA yang efektif dan persepsi pengguna terhadap kemudahan penggunaannya membantu mengendalikan biaya dan memberikan informasi yang diperlukan. Dan RSUD Praya sudah menerapkan praktik pengendalian biaya yang cukup efektif serta pengelolaan sumber daya yang baik untuk memastikan kelancaran penyediaan layanan medis. Kata kunci : Pengendalian Internal, SIA, Pengendalian Biaya, Rumah Sakit
Analisis Hasil Penerapan Apk Quiziz Pada Pembelajaran Bahasa Inggris Sebagai Bahan Evaluasi siswa kelas XI MIPA 1 Di SMA 6 Maros Ririn Asta Rina; Nur Indah Sari B; Salma Hera; Akram Akram
Sintaksis : Publikasi Para ahli Bahasa dan Sastra Inggris Vol. 2 No. 2 (2024): Maret : Publikasi Para ahli Bahasa dan Sastra Inggris
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/sintaksis.v2i2.387

Abstract

This study aims to analyze the results of the application of the Quiziz application in English language learning as evaluation material for grade XI Mipa 1 students at SMA 6 Maros. The research method used is descriptive research with a quantitative approach. The sample of this study was class XI Mipa 1 students consisting of 17 people. Research data was collected through the use of the Quiziz application which is used as an evaluation tool in English language learning. The collected data is analyzed using descriptive statistical methods to analyze the level of student understanding of the material taught. The results showed that the application of the Quiziz application in English language learning made a significant contribution in improving student understanding. Students show improvement in evaluation scores after using the Quiziz app as evaluation material. In addition, students also provide positive feedback regarding the use of this application in English language learning. This study provides recommendations for English teachers to consider using the Quiziz application as an evaluation tool in learning. In addition, this research can also be a reference for schools or other educational institutions in choosing and implementing the right application to improve English learning outcomes.
OPTIMALISASI SKEMA BAGI HASIL SEBAGAI SOLUSI PERMASALAHAN PRINCIPAL-AGENT DALAM PEMBIAYAAN MUDHARABAH PADA PT.BANK MUAMALAT INDONESIA CABANG MATARAM Siti Rizqi Aulia; Takdir Jumaidi; Akram Akram
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.28

Abstract

The objective of this is study to determine the measures taken by the Mataram branch of PT. Bank Muamalat Indonesia in optimizing the profit sharing scheme that can be a solution to the problem of agency, namely adverse selection and moral hazard in mudharabah financing, as well as things that are considered by banks and customers in determine the ratio of portion for the profit sharing. This research is a descriptive study. Sample of the study consist of employees of the Mataram branch of PT. Bank Muamalat Indonesia and customer of mudharabah financing. Data were obtained through the distribution of questionnaires, interviews and observations. Analyses based on validity test, reliability test and description of the percentage scores from the questionnaire showed that in optimizing the profit-sharing scheme, the Mataram branch of Bank Indonesia Mumalat negotiate profit sharing with the mudharabah financing customers. Matters considered by the bank and its customers when negotiating profit sharing ratio are: (1) Estimation of the profit margin business (2) Consideration on the financing period (3) Estimation on every month or each transaction of sales volume. (4) Estimation on every month or each transaction selling price fluctuations (5) Estimation on net profit of each sale transaction. (6) Estimation on cost of goods sold the business (7) Estimation on the percentage/portion of profit sharing to customers/investors/depositors. (8) the desired level of profit projections. Meanwhile, in order to minimize agency problems the bank should: (1) disburse financing with very selective procedure. (2) conduct monitoring after the business is running (3) determine the rate of profit sharing ratio as expected by customer which can encourage customer in increasing the level of its efforts in running the business (4) preserve a pledge that encourage customers to be serious about doing their business. To overcome the problem of adverse selection that is before the financing is granted, the bank should provides a more stringent requirement that the customer should previously had been a customer of Bank Muamalat Indonesia with contract other than the mudharaba contract and a minimum period of 3 years. This is necessary in order to look at the track record of the prospective customers. Meanwhile, to address the moral hazard problem that is after the financing is granted, the bank routinely monitors its customer, both actively and passively. Active monitoring involves visiting customers on a regular basis and passive monitoring is done by monitoring payment obligation of the client to the bank in every end of the month.
EKSPOSUR RISIKO INSTRUMEN DERIVATIF, VOLATILITAS NILAI PERUSAHAAN DAN OPINI AUDIT GOING CONCERN Nurul Izzakiah; Akram Akram; Elin Erlina Sasanti
Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i1.34

Abstract

The objective of this study is to determine the influence of derivative instruments risk exposure to the volatility of the company. This study also aimed to determine the influence of the volatility of the company on the going concern audit opinion as well as the influence of derivative instruments risk exposure on the going concern audit opinion with volatility of the company as intervening variable. Derivative instruments risk exposure variable in the study is represented by the cost of capital, short- term liquidity, fluctuations in earnings and debt levels. The sample consisted of 28 companies listed in Indonesia Stock Exchange (IDX). Hypotheses testing for the first model based on multiple regression analysis suggest that the cost of capital, short-term liquidity, fluctuations in earnings and debt levels has no significant influence on the volatility of the company. Hypotheses testing for the second model also suggest that the volatility of the company do not affect the going concern audit opinion. However, the results based on path analysis suggest that short-term liquidity; fluctuations in earnings and debt levels indirectly influence the going concern audit opinion with the volatility of the company as an intervening variable.
ANALISIS AGRESIVITAS PELAPORAN KEUANGAN, AGRESIVITAS PAJAK DAN KEPEMILIKAN KELUARGA Bambang Bambang; Hanny Savira; Akram Akram
Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i1.35

Abstract

The aim of this study is to analyze the effect between of financial reporting aggressiveness, tax aggressiveness and family ownership. The analysis was performed in 39 manufacturing companies which are listed in Bursa Efek Indonesia during the period 2013-2014 by using multiple linear regression analysis. The results of the study show that financial reporting aggressiveness affects tax aggressiveness and tax aggressiveness affects the financial reporting aggressiveness. This proves that the companies earning management affected by aggressive tax and tax management actions are also usually affected by the actions of earning management so that the company's financial position looks good. However, the study found that the family ownership does not affect the financial reporting aggressiveness or tax aggressiveness. This study also uses three control variables, namely profitability, leverage, and the size of the company. The results showed that the size of the company affects financial reporting aggressiveness, while profitability and leverage were found to have no effect on the financial reporting aggressiveness. Furthermore, while the profitability showed influence on the tax aggressiveness, the leverage and the size of the company showed no influence on the tax aggressiveness.