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Journal : JIMEKA

PENGARUH FISCAL STRESS DAN PERUBAHAN ANGGARAN SiLPA TERHADAP PERUBAHAN ANGGARAN BELANJA MODAL PEMERINTAH PROVINSI Zaizafun, Rena; Jalaluddin, Jalaluddin; Batara, Gamal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.33749

Abstract

The purpose of this study is to examine the impact of fiscal stress and changes in the previous year's budget surplus on changes in the capital expenditure budget. This quantitative study focuses on all provincial governments in Indonesia. Using purposive sampling with the criterion of having a budget deficit, 69 observations were selected as samples. The study applied a multiple linear regression analysis approach to analyze secondary data, which was processed using IBM SPSS statistics. The results indicate that changes in the capital expenditure budget are influenced by fiscal stress and changes in the previous years budget surplus. Furthermore, fiscal stress has certain implications for budgetary decision-making, potentially affecting government spending priorities. These findings highlight the importance of financial management strategies in mitigating the effects of fiscal stress and the previous years budget surplus in ensuring optimal capital expenditure allocation. The study contributes to understanding how fiscal conditions and fund management shape government budgeting policies.
DANA TRANSFER DAN BELANJA MODAL PADA KABUPATEN DAN KOTA DI PROVINSI ACEH Arrahman, Berryl Chaliq; Jalaluddin, Jalaluddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 4 (2024): November 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.v9i4.30148

Abstract

This study examines the effect of special autonomy funds, general allocation funds, and revenue-sharing funds on capital expenditure of districts/cities in Aceh Province. The population in this study was 23 districts/cities of the Aceh Regional Government. The sampling technique used purposive sampling. The data type used is secondary data obtained directly from the budget realization report. This study uses multiple linear regression analysis methods with the help of IBM SPSS Statistics 23 software. The research findings show that special autonomy funds and revenue-sharing funds affect capital expenditure, while general allocation funds do not affect capital expenditure. Special autonomy funds, general allocation funds, and revenue-sharing funds simultaneously affect regional spending.
AKUNTABILITAS PENGELOLAAN DANA DESA DI KOTA BANDA ACEH: KOMPETENSI APARATUR, PARTISIPASI MASYARAKAT, DAN TRANSPARANSI Rosa, Indah Puspita; Jalaluddin, Jalaluddin; Abdullah, Syukriy; Batara, Gamal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 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.v9i1.27676

Abstract

This study aims to determine the effect of apparatus competence, community participation, and transparency on the accountability of village fund management in Banda Aceh City. This type of research is quantitative research using primary data from questionnaires distributed directly to 73 villages in Banda Aceh City. The respondents in this study were 180 village heads, village secretaries, and village treasurers in Banda Aceh City. The sampling technique uses the simple random sampling method. The data analysis method uses the SPSS application version 23. The results show (1) apparatus competence, community participation, and transparency simultaneously affect the accountability of village fund management in Banda Aceh City, (2) apparatus competence has a positive effect on the accountability of village fund management in Banda Aceh City, (3) community participation has a positive effect on the accountability of village fund management in Banda Aceh City, and (4) transparency negatively affects the accountability of village fund management in the City Banda Aceh.
DAMPAK PANDEMI COVID-19 TERHADAP HARGA SAHAM DAN VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI Rahmawati, Aulya; Jalaluddin, Jalaluddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.21058

Abstract

This study had a purposed to find out the difference of stock price and stock trading volume before and after the pandemic in transportation and logistics sector companies listed on the Indonesia Stock Exchange. The sample taking by purposive sampling method with some criteria and got 22 entities. The data used is secondary sourced from Indonesia Stock Exchange. This study using paired sample t-test for for data that is normally distributed and Wilcoxon Signed-Rank Test for data that is not. The results of this study indicate that There are significant differences in stock prices and trading volumes before and after the first announcement of the Covid-19 pandemic in Indonesia
ANALISIS EFISIENSI BIAYA BAHAN BAKU MENGGUNAKAN METODE JUST IN TIME (JIT) STUDI KASUS CV. SOYA AULA DI ACEH BESAR Nabila, Nabila; Jalaluddin, Jalaluddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyze the application of the Just In Time method to improve the cost efficiency of raw materials at CV. Soya Aula. This study used descriptive qualitative method. The data used are primary data and secondary data. Primary data using observation, interview, and documentation techniques. The data analysis used the cost of raw materials where the application of Just In Time analysis performs the calculations with the MRP and MCE methods. The results of this study indicate that there is a decrease in the cost of raw materials after the application of the Just In Time method. By using the MRP method for purchasing raw materials per day, the cost of raw materials has decreased by 12.24%. And by using the MCE method to measure the level of efficiency, it is known that the efficiency per day is 95.6%, by choosing non value added and value added activities.
ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAHAN (SPIP) PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) KABUPATEN ACEH BESAR Adhitya, Andika Restu; Jalaluddin, Jalaluddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Riset ini bertujuan untuk mengetahui gambaran penerapan Sistem Pengendalian Intern Pemerintah (SPIP) pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Aceh Besar. Riset ini merupakan riset deskriptif, dengan teknik analisis kualitatif. Subjek dalam riset ini ialah meliputi Kabid sumberdaya kesehatan dinkes, Kabid Pembinaan Ketenagaan Dinas Pendidikan, Kabid pengendalian dari DPMPTSP, Kabid Keuangan BPK, dan Kabid Riset dan Pengendalian dan kerjasama pembangunan Bappeda. Pengumpulan data dilakukan dengan menggunakan wawancara dan dokumentasi. Teknik analisis data yang dilakukan menggunakan pendekatan model Miles Huberman dalam proses analisis data. Miles Huberman (Sugiyono, 2015:337). Hasil riset menunjukan bahwasanya lingkungan Pengendalian pada SKPD Kabupaten Aceh Besar Hal ini diwujudkan melalui pembentukan etika, moralitas, integritas, kejujuran, disiplin, kompetensi, komitmen dari para pelaku aktivitassupaya mampu melakukan tata kelola yang baik. Penyidik meninjau konsistensi SKPD Kabupaten Aceh Besar untuk melakukan unsur-unsur pengendalian lingkungan dengan baik dan sesuai dengan Peraturan Pemerintah Nomor 60 Tahun 2008 tentang SPIP. Elemen pemantauan dari survei kemudian menunjukkan bahwasanya JPCS Kabupaten Aceh Besar melakukan elemen pemantauan tersebut sesuai dengan Peraturan Pemerintah Nomor 60 Tahun 2008. Dari lima unsur SPIP di SKPD Aceh Besar, telah dilaksanakan dengan baik dan memiliki komitmen yang kuat terhadap pelaksanaan SPIP.
ANALISIS AKUNTABILITAS PENGELOLAAN ZAKAT BERDASARKAN SYARIAH ENTERPRISE THEORY PADA BAITUL MAL KOTA BANDA ACEH Muchtamarini, Yulia; Jalaluddin, Jalaluddin
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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Abstract

This study aims to determine the accountability of zakat management in Baitul Mal Kota Banda Aceh according to Sharia Enterprise Theory (SET). This study uses a descriptive approach using interviews (questions) as a data collection tool. Respondents in this study were the finance head department of Baitul Mal Kota Banda Aceh. The results of the study show that: (1) In terms of accountability to Allah SWT is in accordance to SET, the opinion of the Baitul Mal Kota Banda Aceh supervisory board stated that they have done and run their duties according to the fatwa of the National Sharia Council; (2) The accountability to Direct stakeholders for donors / customers is in accordance to SET concept as seen from the disclosure of zakat fund reports which include the receipt of zakat funds obtained and distributed to parties in need through ZIS fund realization reports; (3) Horizontal accountability of direct stakeholders to employees is partly in accordance to SET, seen from the disclosure of policies on wages and remuneration to employees and extension workers. In terms of providing training and education to employees, Baitul Mal only provides training programs for extension workers; (4) Horizontal indirect stakeholders is in accordance to SET, as can be seen from the disclosure of information to the wider community in accessing zakat funds. However, not all information can be given openly, because there are some of the reports that become privacy; (5) The accountability to the environment is not accordance to SET, because Baitul Mal has never carried out programs related to the environmental preservation, because in this case Baitul Mal focuses on managing zakat funds intended directly to the community.
Co-Authors - Khairil AA Sudharmawan, AA abdullah, humaira Abrar, Muhammad Ifan Adabi, Muhammad Ikhwan Ade Irma Suryani Adhitya, Andika Restu Adrin, Prista Agung Munandar Agus Yasin Agustina, ria Ahmad Fikri ahmad yani Ahmadi Hasan Aisyah Aisyah Akmal, Nurul Akmal, Nurul Akrom, Muhamad Al Aufi, Afin Alberth Nugrahadi Ndun Alias Azhar, Alias Amalia, Erlisa Amellya, Shebrina Amme, Rudi Amri, Samsun Ananda, Dhea Riski Anas, Kamal Andalia, Nurlena Andalia, Nurlena Andara, Silvia Ansary, Khairil Anshari, Hafiz Arfandy Arfandy Ariaty, Ariaty Arief, Rifqy Lamkaruna Arif Fitria, Rizal Arrahman, Berryl Chaliq Aseri, Akhmad Fauzi Aswad, Musriadi Aurora, Tassa Azhari Azhari Azhari, Fathurahman Azwir Azwir Azwir Baharuddin, Dharina Bahri, Saiful Bahri, Syamsul Syamsul Batara, Gamal Bette, Yustiani Y Budhi Santri Kusuma Bustaman, Bustaman Chairinnisa, Chairinnisa Deden Makbuloh Devi, Sri Marlia Dian Aswita, Dian Dian, Hadyan Dina Amalia Dina Ariani, Dina Djafar, Zuriyati Djufri - Eddy Kurniawan Effendy Arif Eka Octavian Pranata Elyana, Eneng Erdiansyah, Ahmad Fahri Erfan, Zainul Ernawati, Luh S. Evi Apriana Fadlisyah Fadlisyah Faisal Faisal Fathurrahman Azhari Fauziah, Siti Salma Fazira, Zetta Febriyanti, Dewi Fibarzi, Wiza Ulfa FIKARLIA, FIKARLIA Fikri, Ahmad Ma’mun Firman Wahyudi, Firman Wahyudi Firmansyah, Juli Fitriani Fitriani Furqon, Muhamad Ginting, Zainuddin Ginting Gusti Muzainah Hafiizh Maulana Halim, Ahmad Rasyidi Halimatussakdiah Halimatussakdiah Hambali Hambali Hamdani Hamdani Hamdi, Fahmi Hammoodi, Samira Hasibuan, Khalil Gibran Herlina Herlina Heru Satria Tambunan, Heru Satria Hikmah Hikmah Hukaimah, Hashifah Humaira, Hisanah humairah, syarifah siti Husaini, Hasan Ibrahim Ibrahim Ibrahim Ibrahim Muthawali , Dede Ibrahim, Ishak Ida Hasmita, Ida Ilka Sandela Imam Muslim, Rachmat Indra K, Tri Nanda Irawan, Andhi Irma Suryani Ishak Ishak Ishak Ishak Iwan Jazadi Jaidi, Muhammad Jamilah, Sri Jauziati, Baiq Juanda Juanda Juanda Juanda Jumarsa, Jumarsa Jumriah Langkong, Jumriah Kamar, Iqbal Kasim, Lukman Khafidah, Wahyu Khairunnisa Khairunnisa Komarudin Komarudin Kuniawan, Eddy Kurniawan, Eddy Eddy Lawa, Alvrado B. Leni Maulinda, Leni Lidia Wati Lisa Andriani lismarita, lismatrita Long, Ahmad Sunawari bin Lukman Hakim Luthfi, FuaD Luvia, Indal M. Fahmi Al Amruzi, M. Fahmi M. Rizal Yahya Machfud, Andi Maghfuri, Safiul Mahardani, Rosita Arya Mahdani, Mahdani Mahlia, Yamnur Mahmud, Hamdan Mahmud, Moh. Maidar, Maidar Malik, Agus K. Manafe, Nitty C. Manan, Maidar Abdul Manurung, Farida Win Sari Mariani Mariani Mariani, Siti Salmiyatun Marwan Marwan Masrullita, Masrullita Maulina, Putri Megawati - Meriatna Meriatna Miftahuddin Miftahuddin Miki Wijana Mohlis, Mohlis Moulia, Nouvan Muchtamarini, Yulia Muhamad Akrom Muhamad Kholid, Muhamad Muhamad Shadiq, Gusti Muhammad Adam, Muhammad Muhammad Akbar MUHAMMAD HARIS Muhammad Haris Riyaldi, Muhammad Haris Muhammad Muhammad Muhammad Muhammad Muhammad Syahid Muhammad Syam, Azhari Muhammad Yasir Yusuf Muharrir Muharrir Muharrir, Muharrir Muhsin Aseri, Muhsin Muis, Muhamad Ali Muja'hidah, Muja'hidah Mukhlis Yunus Mulik, Simon E. Mulya, Maulana Heru Mulyawan, Rizka Muslihuddin, Gusti Musriadi, Musriadi Muthawali, Dede Ibrahim Nabila, Nabila Nadya, Nova Nafi, Muhammad Nasaruddin Salam, Nasaruddin Nasikin, Moh. Nasrul ZA, Nasrul Nasrun Nasrun Nasrur Rahman Nasution, Ade Iskandar Nasution, Hermawan Nellis Mardhiah Nguru, David A. Nirva Diana Nizam, Ahmad Norrahman, Rezki Akbar Nourma Ulva Kumala Devi Nouvan Moulia Novi Sylvia Novita Sari Noviyanti, Anita Nuhari, Insan Nuraeni Nuraeni Nuraini Nuraini Nurila, Yurma Nurlaila, Rizka Nurmalita Nurmalita Nurul Akmal Nurulloh, Muh Zulhifzi Nurwijayanti panjaitan, Ira wardani Pelawi, Erisantana Petrus Kune Piarah, Wahyu H Prasatia, Ridha Pratama, Agus Pratiwi, Dirgahayu Purwoko, Agus Puteri, Febbyola Putri, Adzqi Amalia Putri, Cut Nazila Putri, Tasya Ananda Queennenza, Mareta Syamsya Rafsanjani, Aiza Rahadian, Mohammad Febry Rahayu, Dita Rahma, Ayu Rahman, Andi Nur Faidah Rahmawati, Aulya Ramlah Ramlah Raudhatul Jannah Ridha, Ismu Riwu, Agus R. Rizani, Rasyid Rizka Nurlaila, Rizka Nurlaila Rosa, Indah Puspita Rosalinda Rosalinda Rosmiyati Rosmiyati Rozanna Dewi Rustan Tarakka Sabahanudin, Sabahanudin Safrida Safrida Said Musnadi Saifullah Saifullah Sakir, A Salfiyadi , Teuku Salsabilla, Raudhah Saragi, Lambok Pamancar Sari, Mira Permata Sari, Winning Amintas Kartika Waruwu Sartika Sartika Setiawan, Muh. Setyowati, Irma Sharfina Permata Noor, Erla Shesa, Laras Sinaga, Dicky Hartama Sirait, Wiranto Hernandesz Siregar, Muhammad Ridha Sitanggang, Evi Dahliani Siti Aisyah Siti Mayang Sari Sitorus, Ika Pratiwi Berliana Sogen, Yohanes G. Sri Astuti, Veronica Sugeng Rianto Sukarman Purba Sulhatun Sulhatun Surya, Erdi Suryani, Ni N. Suryani, Ni Putu F. Suryati Suryati Susanti Susanti Syahfitri, Ajeng Syahir, Ahmad Syakur, Syabburin Syam, Burhanuddin Syamsul Bahri Syarifuddin Syarifuddin Syukriy Abdullah Tahir, Mulyati Muhammad Tamimi, Azlya Salsabila Tampubolon, Heriansyah Tarigan, Jhodi Okta Albiqho Teuku Meldi Kesuma, Teuku Meldi Theedens, Jonas F. Trisna, Nila Uly, Kirenius Umairoh, Ummi Umi Hijriyah Umuri, Khairil Urrahmah, Syifa Usman, Musliadi Bin Uswatun Hasanah Utami, Henny Septia Utami, Lia Walil, Kamal liansyah Waruwu Sari, Winning Amintas Kartika Widari, IGA Wijana, Miki Wiyani, Sri Yuana, Adella Yuliani , Ma’rifah Yundari, Yundari Yuniardi, Harry Yunus, Marthen Zainuddin Ginting Zaizafun, Rena Zakaria Zakaria Zakaria, Radhiah Zaki Mubarak, Muhammad Zihab, Zihab Zuhri, Al Zulfa, Rahmita Zulfikar, Muhammad Nahyan Zulnazri, Z Zurrahmi, Zurrahmi