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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Islahuddin Islahuddin
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH KABUPATEN / KOTA KAWASAN METROPOLITAN MEBIDANGRO TAHUN ANGGARAN 2011-2014 Moulisa Friana Putri; Islahuddin Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Performance is an overview of actifity implementation achieved level or program or wisdom in give shape to getting goal, direction, mission, and vision of organization as started in strategic planning in it. Analysis of monetary performances is important to evaluate the success about local government financial management. This research aimed to combare the monetary performance between in regency district and city in Metropolitan Mebidangro. This research is quantitative descriptive reaserch. Collection data technique that used in this research using documentation technique. The data used are secondary data from the regional budget report and realization reports revenue expenditure fiscal year 2011-2014. To measure performace using difference analysis tool that analyses the budget and analysis of finantial ratio such as analysis of budget variance, analysis of financial independency, fiscal decentralization, effectiveness, growth, and harmony. The results showed the government's performance is better than the Karo district / city government more views from both the budget difference analysis of variance of revenue and expenditure variance. For the level of independence and the degree of fiscal decentralization Medan city government is superior compared with the district / city. To rate the effectiveness of PAD, the government Karo considered better than with the district / city. From the ratio of revenue growth and spending, government Binjai show higher growth while revenue growth, Medan showed higher growth compared with the district / city. For compatibility ratio shows Deli Serdang district governments have higher operating expenditures, while for the highest level of capital expenditure is at Binjai government
THE IMPACTS OF AUDIT COMMITTEE SIZE, INFORMATION ASYMMETRY, OPERATING CASH FLOW AND EXTERNAL AUDIT QUALITY ON EARNINGS MANAGEMENT OF MANUFACTURING COMPANIES IN INDONESIA Ghina Atikah Azhar; Islahuddin Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study was done to find out impacts of audit committee size, information asymmetry, operating cash flow and external audit quality on earnings management of manufacturing companies in Indonesia. Samples used were 35 of all manufacturing companies listed in the Indonesia Stock Exchange (IDX) in the period of 2011-2015. Audit committee size was determined by comparing the number of audit committee member in a company and the minimum requirement of audit committee member according to the regulation of Financial Services Authority (OJK). Information asymmetry, operating cash flow, and external audit quality were measured based on relative bid-ask spreads, total operating cash flow on the total company assets, and dummy variable of Big 4 and non-Big 4 accounting firms, respectively. The data obtained was analyzed by multiple linear regression analysis. The results indicated that independent variables simultaneously influence earnings management practice. Partially, operating cash flow and external audit quality affected earnings management whereas audit committee size and information asymmetry did not affect earnings management.
THE ANALYSIS OF PRICE AND TRADING VOLUME OF STOCKS IN THE INFRASTRUCTURE SECTOR LISTED ON IDX BEFORE AND AFTER THE PRESIDENTIAL ELECTION 2019 Suri Rahma Fahira; Islahuddin Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this research is to analyze the market reaction to the presidential election year 2019 indicated by the average price and trading volume of stocks in the infrastructure sector listed on the Indonesia Stock Exchange before and after the Presidential Election. This research used t-test model. It was found that there was no reaction in stock price, both between sectors and within infrastructure sector. While in the volume of trading, there was reaction between sectors, but there was no reaction within infrastructure sector. So, there is market reaction in Indonesia capital market during the event, but the reaction may not be affected by political event. In other words, Indonesian capital market (in this case IDX) did not react to the presidential election
INSTITUTIONAL INVESTORS, LEVERAGE, DAN PROFIBILITAS TERHADAP FLEKSIBILITAS AKUNTANSI PERUSAHAAN Islahuddin Islahuddin; Akramadina Akramadina
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 2 (2015): September 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Abstract            The purpose of this study is to examine and analyze the influence of institutional investors, leverage, and profitability for firms accounting flexibility. The population of this study is manufacturing companies listed in the Indonesia Stock Exchange between 2009 and 2011. This study is a hypothesis testing research that involve 51 firms.            The data is obtained from audited financial reporting period between 2009 and 2011. This study found that institutional investors, leverage and profitability simultaneously have influence for firm accounting flexibility, institutional investors has positive influence for firm accounting flexibility, leverage has negative influence for firm accounting flexibility and profitability has negative influence for firms accounting flexibility.            Keywords:  Institutional investors, leverage, profitability, and firms accounting flexibility
Penguatan Kompetensi Pembuatan Bahan Ajar Bahasa Indonesia bagi Penutur Asing Berbasis Budaya dan Tradisi Jawa bagi Dosen Fatoni University Thailand (FTU) Kundharu Saddhono; Muhammad Rohmadi; Ani Rakhmawati; Islahuddin Islahuddin; Aldi Dwi Saputra; Maulana Danar Maaliki H
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 2 No. 6 (2024): November: Publikasi Hasil Pengabdian dan Kegiatan Masyaraka
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v2i6.1181

Abstract

This training aims to improve the competence of Fatoni University Thailand (FTU) lecturers in developing Indonesian language teaching materials for foreign speakers with a focus on Javanese culture and traditions. The dedication team consisted of 3 lecturers from Sebelas Maret University, one lecturer from Fatoni University, and three students from Sebelas Maret University. The training was held at Fatoni University, Thailand on 31 May – 7 June 2023. The training participants were Fatoni University lecturers who taught Indonesian for Foreign Speakers (BIPA) at the Malay Language Faculty. The training is carried out in 3 major stages, namely: the preparation stage, the implementation stage, and the evaluation stage. During the training, participants are provided with a comprehensive understanding of Javanese culture and traditions, including values, traditional ceremonies, special foods, traditional clothing, customs, and relevant cultural symbols. The trainees are actively involved in group work sessions, where they design Indonesian language teaching materials with Javanese cultural and traditional themes. They use their knowledge and creativity to plan engaging lessons and focus on cultural content. The evaluation results show that this training succeeded in increasing the competence of lecturers in developing teaching materials based on Javanese culture and traditions. This training provides a solid foundation for Fatoni University to continue to develop an Indonesian Language learning program for Foreign Speakers (BIPA) based on culture and tradition. Fatoni University lecturers who have participated in this training are expected to be able to apply teaching materials based on Javanese culture and traditions in learning, provide a more authentic and interesting learning experience for Indonesian Language students for Foreign Speakers (BIPA).
Co-Authors Akramadina Akramadina Aldi Dwi Saputra Ani Rakhmawati Ghina Atikah Azhar Kundharu Saddhono Maulana Danar Maaliki H Moulisa Friana Putri Muhammad Rohmadi Suri Rahma Fahira