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Said Muniruddin
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Economics, Econometrics & Finance

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PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN ASING, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014) Nur Asiah; Said Muniruddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study aimed to determine the effect of firm size, managerial ownership, foreign ownership, and the board of commissioners independent of Corporate Social Responsibility Disclosure in manufacturing companies listed in Indonesia Stock Exchange 2010-2014. This study uses the annual report as the data with a sample of the company is 26 observation data. Selection of research sample was conducted using purposive sampling nonprobability form. The annual reports used were obtained from sites www.idx.co.id. Data processing was done by using multiple linear regression and has been qualified classical assumption test. The results showed that the variable size of the company, positive and significant impact, while the variable managerial ownership, foreign ownership and independent commissioners significant negative effect on the Corporate Social Responsibility Disclosure. R-square value of 13.4% indicates that 13.4% of corporate social responsibility disclosure can be explained by the independent variables used in this study, while the remaining 86.6% is explained by other factors not be used as an independent variable in this study
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFIT DISTRIBUTION MANAGEMENT PADA BANK UMUM SYARIAH TAHUN 2012-2015 Teuku Rifadil fadil; Said Muniruddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study aims to analyze the factors affecting Profit Distribution Management at Sharia Commercial Bank in Indonesia. Dependent variable used in this research is Profit Distribution Management. Independent variables used in this study include capital adequacy, Financing Risk, effectiveness of third party funds, Bank age This study uses a sample of sharia banks registered in Bank Indonesia in the period 2012-2015. Data were collected using purposive sampling technique. The analysis test used is classical assumption test, hypothesis test, and multiple regression analysis test. The result of multiple linear regression test shows that the variable of Capital Adequacy, Financing Risk, has a significant positive effect on Profit Distribution Management. While the variable of Third Party Fund Effectiveness and Age of Bank have negative influence not significant to Profit Distribution Management. The result of this research is expected that management is better able to do product development based on the result that more in accordance with Islamic shariah
THE INFLUENCE OF COUNTRY OF ORIGIN, PROFITABILITY, AND LEVERAGE ON ENVIRONMENTAL DISCLOSURE (EMPIRICAL STUDY ON ENVIRONMENTALLY SENSITIVE COMPANIES) Siti Haninah Nadiva; Said Muniruddin
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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In recent years the impact of industrial activities on environment has increased people’s concern. This situation gives pressure from society to management to develop environmental management and report their environmental activities. Therefore, this study aims to examine the influence of country of origin, profitability, and leverage on environmental disclosure. This study analyses the disclosure of environmental activities of four industrial sectors in Indonesia Stock Exchange (IDX) for 2017 period. The study focuses on four sectors identified as more sensitive to environment namely agriculture, basic and chemical, mining, and consumer goods industry. Forty (40) companies selected as sample, of which 10 companies represent each industry. The environmental disclosure is measured by 34 environmental indicators from GRI 4.0. Multiple linear regression analysis is utilized for the hypothesis testing within the study. The result of this study revealed that all independent variables do not simultaneously influence the dependent variable. There is no influence of country of origin, profitability, and leverage on environmental disclosure
PENGARUH PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH, DAN PELATIHAN PENGELOLAAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA SKPD KOTA BANDA ACEH Siti Ghaida Afifah; Said Muniruddin; Riha Dedi Priantana
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This research aims to examine the impact of the application from Regional Financial Arangement Information System (SIPKD),and financial management training to financial reports quality of Banda Aceh City regional work unit (SKPD). Method of collecting data, used a questionnaire technique. The samples number are 78 employees who prepare financial statements at SKPD in Banda Aceh City. Using purposive sampling method, the respondents were selected. This research applies a quantitative analysis method with this calculation process assisted by the Statistical Product and Service Solutions (SPSS) application program. The outputs obtained are, the application from Regional Financial Arangement Information System (SIPKD) had a effect but is not significant impact to financial reports quality of Banda Aceh City regional work unit (SKPD), whereas financial management training had a significant impact to financial reports quality of Banda Aceh City regional work unit (SKPD) financial statements
ANALISIS EFEKTIFITAS PENDAPATAN PARIWISATA SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA SABANG 2014-2018 muhammad firrizqi furqan; Said Muniruddin
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

Pendapatan Asli Daerah (PAD) adalah penerimaan dari pungutan pajak daerah, pungutan jasa layanan, iuran dari penerimaan lain dinas, laba dari perusahaan daerah dan penerimaan pembangunan yang digali atau dihasilkan oleh daerah yang bersangkutan. Penelitian ini bertujuan untuk mengetahui tingkat efektivitas penerimaan sektor pariwisata di Kota Sabang Tahun 2014-2018 serta mengetahui tingkat kontribusi penerimaan sektor pariwisata terhadap Pendapatan Asli Daerah (PAD) di Kota Sabang Tahun 2014-2018. Penelitian ini bersifat deskriptif dengan pendekatan kuantitatif. Data yang digunakan dalam penelitian adalah data sekunder. Dalam penelitian ini, penulis menggunakan 2 rasio, yaitu rasio efektivitas dan rasio kontribusi. Penelitian ini menghasilkan rasio efektivitas pendapatan pariwisata Kota Sabang periode 2014-2018 rata-rata 135,8%, dan rasio kontribusi sektor pariwisata Kota Sabang terhadap Pendapatan Asli Daerah (PAD) tahun 2014-2018 senilai 3,71%.
PENGARUH PERENCANAAN ANGGARAN, KUALITAS SDM, PEMAHAMAN ATAS SISTEM AKUNTANSI, LINGKUNGAN BIROKRASI DAN KOMITMEN ORGANISASI TERHADAP TINGKAT PENYERAPAN ANGGARAN SKPD KOTA LANGSA Ayuti Ferry Aldita; Said Muniruddin
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

The purpose of this study is to examine the effect of budget planning, human resources quality, understanding of the local financial accounting system, bureaucracy environment, and organizational commitment on the budget absorption rate of government work units in Langsa city, Aceh. The low absorbtions of the budget is an important issue. This is because the low budget absorption impact on the bad public services and non-fulfillment of economic growth assumptions. This is a hypothesis testing research which is based on the data that collected by questionnaires and analyzed using multiple linear regressions. The number of respondents as many as 68 people. Every SKPD represented by two members, which is 34 SKPD Finance Administration Officer (PPK) and Acting Manager of Technical Activities (PPTK) as respondents. s. The data analysis was carried out by using SPSS (Statistical Package for Social Science) version 22. The results show that (1) budget planning, human resources quality, understanding of the local financial accounting system, bureaucracy environment, and organizational commitment simultaneously have an influence on the effectiveness of  the budget absorption rate of government work units in Langsa city, Nanggroe Aceh Darussalam, (2) Partially, budget planning, human resources quality, understanding of the local financial accounting system, bureaucracy environment have positive influence on the budget absorption rate of government work units in Langsa city, Aceh.
Co-Authors Ayuti Ferry Aldita muhammad firrizqi furqan Nur Asiah Riha Dedi Priantana Siti Ghaida Afifah Siti Haninah Nadiva Teuku Rifadil fadil