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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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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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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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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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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