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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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The effect of organizational commitment and Cost management knowledge on the relationship between budget participation and managerial performance Laras Dwi Novlina; Mirna Indriani; Indayani indayani
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 1 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss1.art6

Abstract

The purpose of this study is to examine the effect of organizational commitment and cost management knowledge on the relationship between budget participation and managerial performance. The data used in this study collected by distributed questionnaires to 700 managers work in manufacturing companies in Indonesia. The sample used in this study consists of 98 managers who involve in budgetary participation. Data were analyzed by using the Structural Equation Model (SEM) based Partial Least Square (PLS) with WarpPLS 6.0 software. The result of this study represent that budgetary participation has a positive effect on managerial performance and cost management knowledge moderate the relationship between budgetary participation and managerial performance, while organizational commitment has no effect on the relationship between budgetary participation and managerial performance.
Whistleblowing Intention, Personal Cost, Organizational Commitment, and Fraud Seriousness Level Mirna Indriani; Aida Yulia; Nadirsyah Nadirsyah; Lisa Pira Ariska
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1414.766 KB) | DOI: 10.18196/jai.2002121

Abstract

This study aims to investigate whether personal costs, seriousness level of fraud and organizational commitment play a role in influencing whistleblowing intentions. It is also intended to prove whether organizational commitment has a mediating effect on the relationship among personal costs, seriousness level, and whistleblowing intentions. The research subjects comprise of civil servants or contract employees of Government Institutions of Regencies/Cities in Aceh Province, Indonesia. The hypotheses were tested on 103 respondents who were selected using convenience sampling method. The data were collected using survey questionnaires sent via online using Google Form from May to July 2017. The data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results of this study showed that personal costs and seriousness level of fraud influenced whistleblowing intentions. Nevertheless, it appeared that organizational commitment did not influence whistleblowing intentions. This study also proved that organizational commitment did not have a mediating effect on the relationship among personal costs and level of seriousness and whistleblowing intentions.
PENILAIAN EFISIENSI DUAL BANKING SYSTEM DI INDONESIA MENGGUNAKAN STOCHASTIC FRONTIER ANALYSIS Nonick Lhee Na Famera; Mirna Indriani
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.
ANALISIS KINERJA PEMERINTAH DESA DENGAN PENDEKATAN KUANTITATIF DAN KUALITATIF (STUDI PADA DESA DI KECAMATAN INGIN JAYA KABUPATEN ACEH BESAR) Rahmi Sari; Mirna Indriani
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.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI PROVINSI ACEH TAHUN 2015-2017 Muarif Muarif; Mirna Indriani
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 Cut Nadhifa Harafonna; Mirna Indriani
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 Ahlul Fadhli; Mirna Indriani
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
PRAKTIK AKUNTANSI UNTUK ASET BERSEJARAH STUDI FENOMENOLOGI PADA MUSEUM ACEH mia rizky safitri; mirna indriani
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 Aceh’s 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.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, KOMPETENSI APARATUR DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL PENGELOLAAN KEUANGAN PADA SATUAN KERJA PERANGKAT KABUPATEN PEMERINTAH DAERAH KABUPATEN ACEH JAYA Mutia Sari1, Hasan Basri, Mirna Indriani
Jurnal Akuntansi Vol 6, No 3: Agustus 2017
Publisher : Universitas Syiah Kuala

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Abstract

Abstract: This study aimed to examine the effect of the use of information technology, apparatus competence and organizational commitment on managerial performance of financial management (either simultaneously or partially). The populations in this study were SKPK (work unit) officials involved in financial management in the Government of Aceh Jaya regency totaling 114 people. Data used in this study were primary data. Data were collected using questionnaires. The results showed that the simultaneous use of information technology, apparatus competence and organizational commitment all together have influence on managerial performance of financial management. Partially, the variable of the use of information technology, personnel competence and organizational commitment has positive influence on managerial performance of financial management in the Work Unit of the Government of Aceh Jaya Regency.Keywords:The Use of Information Technology, Apparatus Competence, Organizational   Commitment, Managerial Performance of Financial Management Abstrak: Penelitian ini bertujuan untuk menguji pengaruh pemanfaatan teknologi informasi, kompetensi aparatur dan komitmen organisasi terhadap kinerja manajerial pengelolaan keuangan (baik secara simultan maupun parsial). Populasi pada penelitian ini para pegawai SKPK yang berperan dalam pengelolaan keuangan daerah di 38 SKPK pada Pemerintah Kabupaten Aceh Jaya yang berjumlah 114 orang. Jenis data yang digunakan pada penelitian ini adalah data primer. Teknik pengumpulan data dilakukan dengan menggunakan kuesioner. Hasil penelitian menunjukan bahwa secara simultan pemanfaatan teknologi informasi, kompetensi aparatur dan komitmen organisasi  secara bersama-sama berpengaruh terhadap kinerja manajerial pengelolaan keuangan. Sedangkan secara parsial bahwa variabel pemanfaatan teknologi informasi, kompetensi aparatur dan komitmen organisasi  berpengaruh positif terhadap kinerja manajerial pengelolaan keuangan pada Satuan Kerja Perangkat Kabupaten Pemerintah Kabupaten Aceh Jaya.Kata kunci: Pemanfaatan Teknologi Informasi, Kompetensi Aparatur, Komitmen Organisasi, dan Kinerja Manajerial Pengelolaan Keuangan
EFEK MEDIASI POSITIVE PSYCHOLOGICAL CAPITAL DALAM HUBUNGAN ANTARA PARTISIPASI PENYUSUNAN ANGGARAN DENGAN KINERJA MANAJERIAL BADAN USAHA MILIK DAERAH (BUMD) PROVINSI ACEH Putri Rizkya Ulfa, Mirna Indriani, Said Musnadi
Jurnal Akuntansi Vol 6, No 3: Agustus 2017
Publisher : Universitas Syiah Kuala

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Abstract

Abstract : the purpose of this study to examine the mediating effect of psychological capital in the relationship between budget participation and managerial performance regionally owned enterprises (enterprises ) nanggroe aceh darussalam . the samples in this study is all managers in local enterprises aceh province which numbered 137 people. the data used in this study is cross-sectional, that the data obtained through questionnaires . data analysis method used is partial least square ( pls ) . the results showed that budget participation influence on managerial performance regional owned enterprises of aceh province through positive psychological capital. budget participation partially influence on positive psychological capital manager regional owned enterprises of aceh province, positive psychological capital partially influence on managerial performance regional owned enterprises of aceh province and budget participation in partially has no effect on managerial performance agency regional-owned enterprise of aceh province.Keywords: Budget participation , Positive psychological capital , Managerial performanceAbstrak: tujuan penelitian ini untuk menguji efek mediasi positive psychological capital dalam hubungan antara partisipasi penyusunan anggaran dengan kinerja manajerial badan usaha milik daerah (bumd) nanggroe aceh darussalam. sampel pada penelitian ini ialah manajer pada bumd provinsi aceh yang berjumlah 137 orang. data yang digunakan dalam  penelitian ini  adalah data cross sectional yaitu data yang diperoleh melalui kuesioner. metode analisis data yang digunakan adalah partial least square (pls). hasil penelitian menunjukan bahwa positive psychological capital memediasi hubungan antara partisipasi penyusunan anggaran dengan kinerja manajerial badan usaha milik daerah (bumd) provinsi aceh. partisipasi penyusunan anggaran secara parsial berpengaruh terhadap positive psychological capital manajer badan usaha milik daerah (bumd) provinsi aceh, positive psychological capital secara parsial berpengaruh terhadap kinerja manajerial badan usaha milik daerah (bumd) provinsi aceh dan partisipasi penyusunan anggaran secara parsial tidak berpengaruh terhadap kinerja manajerial badan usaha milik daerah (bumd) provinsi aceh.Kata kunci: Partisipasi penyusunan anggaran, Positive psychological capital, Kinerja manajerial
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