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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Telaah dan Riset Akuntansi Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Ilmiah Peuradeun Jurnal Kajian Akuntansi Jurnal Perspektif Ekonomi Darussalam NUANSA: Jurnal Penelitian Ilmu Sosial dan Keagamaan Islam Jurnal Riset Akuntansi dan Keuangan Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah JSHP (Jurnal Sosial Humaniora dan Pendidikan) Proceeding of National Conference on Accounting & Finance Islam Universalia : International Journal of Islamic Studies and Social Sciences Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding Media Riset Akuntansi Auditing & Informasi International Journal of Community Service (IJCS) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Global Ilmiah Jurnal Akuntansi JIMEKA
Mirna Indriani
Universitas Syiah Kuala
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Journal : JIMEKA

 1 
PENGARUH BESARAN ANGGARAN DAN SISA ANGGARAN TAHUN SEBELUMNYA TERHADAP SERAPAN ANGGARAN BELANJA DENGAN PERUBAHAN ANGGARAN SEBAGAI PEMODERASI PADA SKPK KOTA BANDA ACEH Aprilia, Ochi; Nadirsyah, Nadirsyah; Indriani, Mirna
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.v9i2.27416

Abstract

This study aims to find out how the influence of the budget size and the remaining budget of the previous year on budget absorption with budget changes as a moderating variable in SKPK Banda Aceh City. The population in this study was all SKPK of Banda Aceh City. This quantitative research employs secondary data in the form of APBD reports and regional regulations on changes to APBD for each SKPK of Banda Aceh City in 2019 2021. The data analysis method used is multiple linear regression and moderated regression analysis (MRA) using the SPSS version 24 application. Research results show that; 1) the amount of the budget does not affect the absorption of the expenditure budget, 2) the remainder of the previous year's budget affects the absorption of the expenditure budget, 3) changes to the budget have not been able to moderate the amount of the budget on budget absorption, 4) changes to the budget can moderate the remaining budget of the previous year on budget absorption shopping.
PENGARUH PENGENDALIAN INTERNAL DAN AUDIT INTERNAL TERHADAP PENCEGAHAN FRAUD DENGAN ANTI-FRAUD AWARENESS SEBAGAI PEMODERASI PADA INDUSTRI PERBANKAN INDONESIA Billa, Rahma Dhina Salsa; Indriani, Mirna
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 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.v8i1.22138

Abstract

This study aims to examine the effect of internal control and internal audit on fraud prevention, as well as investigate whether anti-fraud awareness can moderate the relationship between internal control and internal audit on fraud prevention in the Indonesian banking industry. This study used 138 respondents consisting of Indonesian banking employees. These respondents came from Indonesian commercial banks. The data collection used in this study is a questionnaire distributed using Google Forms to the respondents starting from July to August 2022. This study uses PLS-SEM (Partial Least Square Structural Equation Modeling) as a method of data analysis and uses WarpPLS software version 7.0 as a data processing tool. The findings of this study indicate that internal control and internal audit have a positive relationship to fraud prevention and the anti-fraud awareness variable is able to moderate the relationship between internal control and internal audit with fraud prevention. These findings are expected to be a perspective for Indonesian banks in preventing potential fraud in their organizations.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI PROVINSI ACEH TAHUN 2015-2017 Muarif, Muarif; Indriani, Mirna
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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Abstract

Local governments in analyzing the financial state is to perform financial ratio analysis. This financial ratio is then used as a benchmark for analyzing the performance of local governments to see how the government manages its regional finances. This study aims to describe the financial performance of municipal and district governments in Aceh Province if measured using independence ratios, effectiveness ratios and growth ratios. 2015-2017 and the relationship between these ratios. The method used is descriptive quantitative to measure financial performance with ratio and financial analysis. The results of the study show that the independence ratio analyzed for District and City Governments in the Province of Aceh in 2015-2017 illustrates very low criteria. Based on the effectiveness ratio in 2015, 15 districts / cities can be classified as very effective and 7 districts and cities which are classified as quite effective. Based on the 2015 PAD growth ratio, the highest was Pidie Jaya Regency with 49%, whereas in 2016 North Aceh Regency became the highest level of PAD growth ratio of 100%, in 2017 East Aceh Regency became the highest at 62%. Then it can be concluded that the more effective the ability of local governments to realize PAD, the higher the growth of PAD will be.
PENGARUH SISTEM KEUANGAN DESA TERHADAP AKUNTABILITAS DENGAN PENGELOLAAN KEUANGAN DESA SEBAGAI VARIABEL INTERVENING Harafonna, Cut Nadhifa; Indriani, Mirna
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the effect of the village financial systems on accountability and the role of village financial management as an intervening variable on the relationship of village financial systems to accountability. The population in this study were villages in Pidie Jaya which consisted of 222 villages in 8 sub-districts. Sampling is done using proportional random sampling techniques. The respondents of the study were 102 people from 34 selected villages consisting of village heads, secretaries and treasurers. Data collection is done using a questionnaires that is delivered directly to the respondent. data processing is done by PLS SEM (Structural Equation Modeling-Partial Least Square). The results of this study indicate that village financial systems influence accountability. financial management cannot be an intervening variable for the relationship of the village financial system with accountability.
PENGARUH BUDGET EMPHASIS, PARTISIPASI ANGGARAN, KETERLIBATAN PEKERJAAN, DAN LOCUS OF CONTROL TERHADAP KESENJANGAN ANGGARAN PADA DINAS DAN PEMERINTAH PROVINSI ACEH Fadhli, Ahlul; Indriani, Mirna
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

Tujuan penelitian ini adalah untuk menguji pengaruh budget emphasis, partisipasi anggaran, keterlibatan kerja, dan locus of control terhadap kesenjangan anggaran pada dinas dan pemerintahan provinsi Aceh. Jenis penelitian ini adalah pengujian hipotesis dengan menggunakan kuesioner dalam menganalisis populasi penelitian. Populasi dalam penelitian ini adalah Pegawai SKPA Provinsi Aceh yang terdiri dari 52 Dinas/Badan, Kantor, dan Sekretariat. Teknik pengumpulan data dilakukan secara simple random sampling yang terdiri 100 responden dengan cara pembagian kuesinoer. Hasil penelitian menunjukkan bahwa budget emphasis, partisipasi anggaran, keterlibatan kerja, dan locus of control berpengaruh terhadap kesenjangan anggaran pada Dinas dan Pemerintahan daerah provinsi Aceh
ANALISIS KINERJA PEMERINTAH DESA DENGAN PENDEKATAN KUANTITATIF DAN KUALITATIF (STUDI PADA DESA DI KECAMATAN INGIN JAYA KABUPATEN ACEH BESAR) Sari, Rahmi; Indriani, Mirna
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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Abstract

Performance measurement is a method or device used to record and assess the achievement of implementing the activities based on the goals, objectives and strategies. The purpose of this study is to determine the financial performance and seen from the aspect economic, efficiency and effectiveness and to know non-financial performance seen from the aspect of achieving the goals felt by the community. This Study uses primary data from the results of village and community aparatusinterviews and uses secondary data in the form of Accountability Report Realization Implementation Budget Revenue and Expenditure Village. The result showed that the measurement of financial performance using the concept of value for money is considered unsuitable to measure the financial performance of village local government. Meanwhile, non-financial performance measurement result based on the priority use of village development funds have been successfully achieved by the village goverment, while the priority of the use of village government. Overall the are still some villages that do activities in the field of the development and community empowerment beyond the priority of the use of village funds that have been set.
PENILAIAN EFISIENSI DUAL BANKING SYSTEM DI INDONESIA MENGGUNAKAN STOCHASTIC FRONTIER ANALYSIS Famera, Nonick Lhee Na; Indriani, Mirna
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan efisiensi dual banking system di Indonesia tahun 2011-2016. Jenis penelitian ini adalah deskriptif kuantitatif. Objek penelitian ini adalah bank umum konvensional di Indonesia yang mempunyai cabang unit usaha syariah, ada 19 bank umum konvensional dan 19 unit usaha syariah yang diteliti. Data yang dipakai dalam penelitian ini adalah data sekunder berupa laporan keuangan/laporan tahunan pada tahun 2011-2016. Analisis data menggunakan stochastic ftrontier analysis untuk mengetahui nilai efisiensi setiap objek penelitian. Data diolah menggunakan program Frontier 4.1. Hasil penelitian menunjukkan bahwa secara keseluruhan efisiensi unit usaha syariah cukup baik namun masih kalah dari bank umum konvensional. Efisiensi unit usaha syariah unggul dibandingkan bank konvensional pada pendekatan produksi, namun nilai efisiensi unit usaha syariah rendah pada pendekatan aset dan pendekatan intermediasi. Dilihat dari keseluruhan total amatan menunjukkan bahwa bank konvensional yang efisien lebih banyak dari jumlah unit usaha syariah yang efisien.Keywords: dual banking system, stochastic frontier analysis, efisiensi, bank umum konvensional, unit usaha syariah.
PRAKTIK AKUNTANSI UNTUK ASET BERSEJARAH STUDI FENOMENOLOGI PADA MUSEUM ACEH safitri, mia rizky; indriani, mirna
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 2 (2017): Mei 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study is the phenomenon of the accounting treatment applied to heritage assets in Aceh, both in terms of recognition, valuation, and disclosure in the financial statements. The focus of this study is an analysis of the accounting treatment in the Museum of Aceh. This study aimed to: understand the significance of historic assets (heritage assets), describes the methods used to assess the Museum of Aceh, explaining the Museum of Acehs disclosure in the financial statements, and analyze the appropriateness of the accounting standards applicable to the accounting for current the Museum Of Aceh. The results of this study indicate that there is no precise definition of heritage assets. This is evidenced by the exposure to most of the informants who always associate with the historic definition of asset definition Heritage so there is confusion between the two. In addition, the Museum of Aceh is still experiencing difficulties in assessing valuation on heritage assets . However , the practice of accounting in the Museum of Aceh is not considered to be in accordance with the accounting standards set by the government , which is not presented and disclosed in CaLK without value.Keywords: Heritage Assets , Recognition , Assessment , Disclosure.
Co-Authors A Djalil, Muslim Ahlul Fadhli Aida Yulia aliamin aliamin Amri Aprilia, Ochi Billa, Rahma Dhina Salsa BZ, Fazli Syam Cinthya, Cut Nessa Cut Eka Rosnika Putri Cut Nadhifa Harafonna Cut Nessa Cinthya Cut Widy Aulia Putri Cut Widy Aulia Putri Dana Siswar., Evi Iskandar, Darwanis, Darwanis Darwanis Darwanis Darwanis Darwanis Dinaroe Dinaroe Eva Jumiati Fadhli, Ahlul Faisal Famera, Nonick Lhee Na Fathia, Raisa Fauziah Aida Fitri Fazli Syam BZ Halim, Hendra Harafonna, Cut Nadhifa Hasan, Hushaini Heru Fahlevi, Heru Hushaini Hasan Indayani Indayani Indayani, Indayani Iskandar Usman Iskandarsyah Ismi Fadhliati Jihan Fathia Jumiati, Eva Laras Dwi Novlina Lisa Pira Ariska M Shabri Abd Majid M. Shabri Abdul Majid Mahfud Mahfud Mahfud Mahfud Mariana Mariana Mariana Mariana Marlaini Marlaini Masthura Maulida Maulida mia rizky safitri Muarif Muarif Muarif, Muarif Muhammad Adam Muhammad Arifai Muhammad Haris Riyaldi Muhammad Yasir Yusuf Mukhlis Muksal Muksal Munandar, Wahyu Murkhana Muslim A Djalil Muslim A Djalil Muslim A. Djalil Nadirsyah Nadirsyah Nadirsyah Nadirsyah Nadirsyah Nadirsyah Nadirsyah Nadirsyah, Nadirsyah Nonick Lhee Na Famera Noor Azuddin Yakob Nurlelahayati Nurlelahayati NURUL CHAIRI Onny Loulyta Putri, Cut Eka Rosnika Putri, Cut Widy Aulia Putri, Safrida Rahmi Sari Ramly, Arroyan Ramly, Arroyyan Ramly, Arroyyan Ratna Mulyany, Ratna Reza Adryan Riha Dedi Priantana safitri, mia rizky Sari, Rahmi Sufitrayati Syukriy Abdullah Taufiq Carnegie Dawood Wahyuddin Wahyuddin Wahyuddin Wahyuddin Wahyuddin, Wahyuddin Yulia Rahmana