Article Per Year (5 Year)
p-Index From 2021 - 2026
3.137
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Muhammadiyah Jurnal ASET (Akuntansi Riset) International Journal of Supply Chain Management Jurnal Aplikasi Akuntansi Jurnal Pendidikan dan Konseling Jurnal Bisnis Dan Kajian Strategi Manajemen Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ekonomika dan Bisnis Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Manajemen dan Perbankan (JUMPA) el-Amwal JURNAL PENGABDIAN AGRO AND MARINE INDUSTRY J-ISCAN : Journal of Islamic Accounting Research Jurnal Abdimas Independen Jurnal Ekonomika dan Bisnis Jurnal Ilmiah Ekonomi Terpadu
Ika Rahmadani
Universitas Teuku Umar
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Transportation Other

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
PENGARUH STRUKTUR DESENTRALISASI, PARTISIPASI ANGGARAN DAN ORIENTASI NILAI MANAJER PADA INOVASI TERHADAP KOMITMEN ORGANISASI PADA INDUSTRI PERBANKAN DI ACEH Rahmadani, Ika
Jurnal ASET (Akuntansi Riset) Vol 9, No 2 (2017): Jurnal Aset (Akuntansi Riset). Juli-Desember 2017
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v9i2.9226

Abstract

Abstract: The objective of this study are to eximine the influence of decentralised sturcture, budgetary participation, managers value orientation towards innovation on organisational commitment. The respodents were middle level managers in Aceh’s banking industry. Out of 131 questionnaires distributed, 118 can be used for analysis. Using Regression Analysis, the result of this study indicates that the decentralised structure and managers value orientation towards innovation have a negative influence to organisational commitment. Meanwhile, the budgetary participation has a positive and significant influence to organisational commitment. Recomendation for the future research is to use other variable such as organisational culture or job satisfaction to see its colleration to organisational commitment.  
PENGARUH KESADARAN MEREK, KEPUASAN KONSUMEN DAN KEPERCAYAAN KONSUMEN ATAS MEREK TERHADAP PEMBELIAN ULANGTIKET PESAWAT FIREFLY DI BANDA ACEH Ika Rahmadani; Tia Risky Ayunda
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 1, No 1 (2017): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1162.805 KB) | DOI: 10.35308/jbkan.v1i1.909

Abstract

ABSTRAKThe aim of this research is to know the influence of brand awareness, consumer satisfaction andconsumer trust on brand toward the re-purchasing of Firefly airline ticket in Banda Aceh. This study took 99respondents of re-purchasing of FireFly airline tickets in Banda Aceh. This research was conducted at the SultanIskandar Muda airport in Banda Aceh. Data analysis method which used in this research is multiple linearregression. The research results showed that the variables Brand Awareness, consumer satisfaction andconsumer trust for brand have significant influence to the repurchasing of Firefly airline tickets in Banda Aceh.In the future, it is expected that the re-purchasing of Firefly airline tickets in Banda Aceh should be able tomaintain their brand awareness, consumer satisfaction and consumer trust for brand and to improve otherfactors which is capable to creating consent to the consumer so that the consumer wants to recommendate to theothers.Keywords: Brand awareness, Consumer trust for brand, Cunsumer satisfaction, Repurchasing
ANALISIS PENERAPAN DAN PERLAKUAN AKUNTANSI MURABAHAH UNTUK PEMBIAYAAN KONSUMTIF Ika Rahmadani
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 1, No 2 (2017): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.09 KB) | DOI: 10.35308/jbkan.v1i2.899

Abstract

AbstractThis  study  aims  to  know the  implementation  of  murabahah  financing  in  PT.  BankMuamalat Indonesia branch office Banda Aceh, such as the rule of murabahah financing,the procedure of murabahah financing, and accounting of Murabahah financing and the conformity of its implementation to Statement of Financial Accounting Standards (PSAK) No. 102. The study conducted by using a descriptive method. Descriptive method is to conclude, interpret and clarify the data in accordance with the actual events. The type of data  used  are primary data  and  secondary data  that obtained  from interviews  with financing staff in PT Bank Muamalat Indonesia Branch Office Banda Aceh. The authors obtained  the  results  of  research  with  a  conclusion  that  the  practices  in  PT  Bank Muamalat Indonesia Branch Office Banda Aceh is compliance with the Statement of Financial Accounting Standards (PSAK) No. 102. Kata kunci: pembiayaan murabahah, akuntansi pembiayaan murabahah, pembiayaan konsumen, PSAK 102
Pengaruh E-Commerce dan Penggunaan Sistem Informasi Akuntansi dalam Pengambilan Keputusan untuk Berwirausaha Di Sektor Agro And Marine Industry (Studi Pada Mahasiswa Akuntansi Universitas Teuku Umar) Azmir Gani; Ika Rahmadani; Sari Maulida Vonna; Linda Rahmazaniati; Rina Maulina
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 6, No 1 (2022): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMENE
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v6i1.5127

Abstract

This research aims to examine the influence of e-commerce and the use of accounting information systems in decision making for entrepreneurship in the agro and marine industry sector in accounting students of Teuku Umar University. The population in this study is all active students of the Accounting Study Program class of 2017 and 2018, Faculty of Economics, Teuku Umar University who have taken courses in entrepreneurship and accounting information systems. The data analysis method used in this study is multiple linear regression analysis using SPSS and Microsoft Excel programs. Based on the results of research it is known that partially, e-commerce has a significant and positive influence on entrepreneurship decision making. The use of accounting information systems affects decision making. While simultaneously e-commerce and the use of accounting information systems have a significant effect on decision making for entrepreneurship
PENGARUH SIFAT QANA’AH TERHADAP PERILAKU KONSUMTIF PADA SISWA/ (I) SMA NEGERI 3 BANDA ACEH Ika Rahmadani; Rahmat Rizki; Winda Putri Diah Restya
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 2, No 2 (2018): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.655 KB) | DOI: 10.35308/jbkan.v2i2.984

Abstract

AbstractThis study aims to determine the effect of Qana'ah trat on  consumptive behavior. The population of this research is high school students in SMA Negeri 3 Banda Aceh. The research sample amounted to 238 students. The sampling method is a cluster sampling, which is the selection of samples selected by group. The measuring instrument in this study uses the consumptive behavior scale and the Qana'ah trait scale. Data analysis used is simple linear regression analysis. The results of data analysis showed that there was a significant influence between qana'ah trait on consumptive behavior with the value (R Square) 0.218 and sig 0.000 value, meaning that the trait of qana'ah influences on consumptive behavior by 21.8%. The higher the qana'ah nature, the lower the consumptive behavior. The weaknesses in this study include, first, the item number of the both of scale are too much so that there are some subjects complaining of experiencing saturation in filling out the questionnaire. Second, the response of some subjects on this scale is not in accordance with the actual conditions, so that some subjects do not want to acknowledge what is inside them and tend to want to look good when filling the scale.Keywords: Qana'ah Trait, Consumptive Behavior
The Effect of Regional Original Income on the Capital Expenditure of the West Aceh Regency Government Samsidar Samsidar; Rina Maulina; Sari Maulida Vonna; Linda Rahmazaniati; Ika Rahmadani
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 6 Nomor 1 Tahun 2022
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v6i1.5135

Abstract

ABSTRAK            Penelitian  ini  bertujuan  untuk  menguji  pengaruh  pendapatan  asli daerah  yang  merupakan  sumber pendapatan asli Pemerintah Kabupaten Aceh Barat terhadap belanja modal Pemerintah Kabupaten Aceh Barat. Teknik pengumpulan data yang dilakukan pada penelitian ini adalah dengan bentuk observasi (pengamatan), dengan cara studi dokumentasi  yaitu mencari data-data sekunder yang diperlukan yang berhubungan dengan permasalahan yang akan dibahas dengan menggunakan data penelitian berupa laporan realisasi APBD selama 5 periode yaitu pada tahun anggaran 2015-2019 yang diperoleh dari Badan Pengelolaan Keuangan Daerah Kabupaten Aceh Barat. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier sederhana. Berdasarkan hasil uji hipotesis dapat diketahui bahwa H0 diterima dan H1 ditolak yang artinya bahwa variabel pendapatan asli daerah tidak berpengaruh terhadap belanja modal pemerintah pada Kabupaten Aceh Barat. Kemudian dalam pengujian koefisien determinasi (R2) diperoleh nilai koefesien determinasi (R2) sebesar 0,455 atau 45,5% yang artinya besarnya kontribusi yang diberikan oleh variabel pendapatan asli daerah terhadap belanja modal sebesar 45,5%, sedangkan sisanya sebesar 54,5% dijelaskan oleh variabel lain dalam model lain. Kata Kunci: Pendapatan Asli Daerah, Belanja Modal, Pemkab  ABSTRAK            This study aims to examine the effect of local revenue which is the source of the original revenue of the West Aceh District Government on the capital expenditure of the West Aceh District Government. The data collection technique carried out in this study was in the form of observation, by means of a documentation study, namely looking for the necessary secondary data related to the problems to be discussed using research data in the form of a APBD realization report for 5 periods, namely in the fiscal year. 2015-2019 obtained from the Regional Financial Management Agency of West Aceh Regency. The data analysis method used in this research is simple linear regression analysis. Based on the results of the hypothesis test, it can be seen that H0 is accepted and H1 is rejected, which means that the regional original income variable has no effect on government capital expenditures in West Aceh Regency. Then in testing the coefficient of determination (R2), the value of the coefficient of determination (R2) is 0.455 or 45.5%, which means that the contribution given by the regional original income variable to capital expenditure is 45.5%, while the rest is 54.5% is explained by other variables in other models. Keywords: Regional Original Income, Capital Expenditure, District Government
PEMBELAJARAN KEWIRAUSAHAAN DAN MINAT BERWIRAUSAHA BERBASIS AGRO DAN MARINE PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS TEUKU UMAR Ika Rahmadani; Almira Keumala Ulfah; Azmir Gani
Akbis: Media Riset Akuntansi dan Bisnis Jurnal Akbis Volume 4 Nomor 1 Tahun 2020
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v4i1.3301

Abstract

The purpose of this study was to determine the effect of entrepreneurship learning on the interest in entrepreneurship based on agro and marine industry for accounting students at the Faculty of Economics, Teuku Umar University. Respondents in this study were active students in the Accounting Study Program who had taken Entrepreneurship courses. Obtained 82 questionnaires received and can be used for analysis. By using Regression Analysis, the results of this study indicate that entrepreneurial learning has an influence on students' interest in entreprenership  
HUBUNGAN ANTARA KAPASITAS SUMBER DAYA MANUSIA, PENGGUNAAN TEKNOLOGI INFORMASI DAN KESIAPAN INSTANSI PEMERINTAH DALAM PENERAPAN SISTEM AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL IKA RAHMADANI
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 2 Nomor 1 Tahun 2018
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.376 KB) | DOI: 10.35308/akbis.v2i1.488

Abstract

Abstrak: Penelitian ini bertujuan untuk menguji hubungan antara kapasitas sumber daya manusia dan penggunaan teknologi informasi dan kesiapan instansi pemerintah dalam penerapan sistem akuntansi pemerintahan berbasis akrual baik secara simultan maupun parsial. Populasi dalam penelitian ini adalah semua pengelola anggaran yang ada di lingkungan Instansi Kantor Kementerian Agama Kota Banda Aceh dengan jumlah unit analisis sebanyak 22 satuan kerja dengan jumlah responden sebanyak 80 orang. Penelitian ini dilakukan secara sensus melalui penyebaran kuesioner yang kemudian dianalisis dengan metode regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kapasitas sumber daya manusia dan penggunaan teknologi informasi secara simultan dan parsial berpengaruh terhadap kesiapan instansi pemerintah dalam penerapan sistem akuntansi pemerintahan berbasis akrual pada satuan kerja di lingkungan Kantor Kementerian Agama Kota Banda Aceh.Kata kunci: Kapasitas SDM, Teknologi Informasi, Kesiapan Instansi Pemerintah, SAP Basis Akrual
ANALISIS PERAN BANK PERKREDITAN RAKYAT SYARIAH (BPRS) TERHADAP PENINGKATAN KINERJA UMKM (STUDI PADA PT. BPRS BAITURRAHMAN) Rina Maulina; Dara Angreka Soufyan; Linda Rahmazaniati; Sari Maulida Vonna; Ika Rahmadani
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 4 NOMOR 2 TAHUN 2020
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v4i2.3174

Abstract

Tidak bisa dipungkiri, usaha Mikro, Kecil dan Menengah (UMKM) di Indonesia merupakan salah satu penggerak utama perekonomian. Maka tak heran jika sektor UMKM terganggu maka ekonomi nasional juga terganggu. Pemberdayaan UMKM bisa menjadi salah satu jawaban untuk memeratakan tidak hanya pertumbuhan ekonomi tetapi juga pusat-pusat perputaran uang yang baru. Penelitian ini membahas tentang peran BPRS Baiturrahman dalam peningkatan kinerja UMKM melalui produk pembiayaannya. Penelitian ini adalah penelitian lapangan dengan desain penelitian kualitatif, pengumpulan data menggunakan teknik studi literatur, wawancara dan dokumentasi. Berdasarkan hasil penelitian, dapat disimpulkan bahwa, BPRS Baiturrahman telah banyak memberikan  kontribusi / kemudahan kepada para nasabah untuk mendapatkan modal kerja, investasi dan konsumtif dengan menerapkan sistem murabahah (jual beli). Dengan demikian nasabah merasa puas terhadap layanan yang diberikan oleh BPRS Baiturrahman dalam upaya peningkatan kinerja UMKM di Kecamatan Darul Imarah, Kabupaten Aceh Besar. Kata kunci: Peran BPRS, Peningkatan Kinerja, UMKM  It is undeniable that Micro, Small and Medium Enterprises (MSMEs) in Indonesia are one of the main drivers of the economy. So it is not surprising that if the MSME sector is disrupted, the national economy will also be disrupted. Empowering MSMEs can be one answer to equalizing not only economic growth but also new centers of circulation of money. This study discusses the role of BPRS Baiturrahman in improving the performance of MSMEs through its financing products. This research is a field research with a qualitative research design. Data collection uses observation, interview and documentation techniques. Based on the research results, it can be concluded that, BPRS Baiturrahman has contributed a lot to its customers to obtain working capital, investment and consumptive use by implementing the murabahah system (buying and selling). Thus, customers are satisfied with the services provided by BPRS Baiturrahman in an effort to improve the performance of MSMEs in Darul Imarah District, Aceh Besar District. Keywords: Role of BPRS, Performance Improvement, UMKM
EFEKTIVITAS PAJAK BUMI DAN BANGUNAN DALAM MENINGKATKAN PAJAK DAERAH DI KABUPATEN ACEH BARAT IKA RAHMADANI
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 2 Nomor 2 Tahun 2018
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.496 KB) | DOI: 10.35308/akbis.v2i2.929

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar efektifitas pungutan pajak bumi dan bangunan dalam meningkatkan pajak daerah kabupaten Aceh Barat. Data yang diambil oleh penulis dibatasi hanya pada pajak daerah dan Pajak Bumi dan Bangunan (PBB) di Kabupaten Aceh Barat selama 6 (enam) tahun dalam kurun waktu tahun 2008-2013. Metode yang digunakan sebagai alat analisis dalam penelitian ini yaitu dengan menggunakan Analisis Efektifitas dan Analisis Laju Pertumbuhan. Hasil analisis menunjukkan bahwa kinerja pemerintah daerah dalam melakukan pemungutan PBB-P2 sudah baik, namun masih kurang maksimal, karena realisasi Pajak Bumi dan Bangunan Pedesaan dan Perkotaan lebih dari target yang terencena, sedangkan laju pertumbuhan PBB-P2 di Kabupaten Aceh Barat selama kurun waktu atau periode 2009 – 2010 mengalami fluktuasi 12,57% sampai dengan 0,92%. Saran yang dapat diberikan bagi Pemerintah Daerah dalam hal ini pemerintah Kabupaten Aceh Barat adalah memberikan sosialisasi bagi masyarakat setempat mengingat diwilayah Kabupaten Aceh Barat sangat potensial di dalam pengelolaan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan dengan didukung keadaan alam dan lingkungan didalam meningkatkan target penerimaan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan, serta selalu memberikan pemahaman kepada masyarakat untuk selalu membayar pajak
Co-Authors ALISMAN ALISMAN Almira Keumala Ulfah Ami Iswandi Azmir Gani Damrus, Damrus Deva Vebri Rahmatillah DEWI SARTIKA Dina Fitriansyah Fikri Alvi Riski Fitrian Rizky Ikhsan Ikhsan Intassar Husen, Tamitha Irmalis, Amsal Ishak Hasan Jumadil Saputra Lilis Marlina Linda Rahmazaniati Maulidasari, Cut Devi Maulina Rina Maulina, Rina Nauli, Cut Putri Putri Ramadani Ambayu Rahmat Rizki Ridha, Ainul Rina Maulina Riyan Arfansyah Samsidar Samsidar Sari Maulida Vonna Siti Rahma Zahara SOUFYAN, DARA ANGREKA Syahril Syahril Tamitha Intassar Husen TAMITHA INTASSAR HUSEN Tia Risky Ayunda Winda Putri Diah Restya, Winda Putri Winni Irmiana Wulandari Merisa Wulandari Wulandari Zhafira, Nabila Hilmy