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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Muhammad Saleh
Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Syiah Kuala
Economics, Econometrics & Finance

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PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, ASIMETRI INFORMASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECURANGAN AKUNTANSI Putri Nazarah; Muhammad Saleh
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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Abstract

The purpose of this research is to examine the influence of effectiveness of internal control, information asymmetry and fidelity to accounting rules on accounting fraud. The population in this study is the regional work unit of Aceh Besar District, which the sampling technique uses non probability sampling with purposive sampling method. Respondents who are the object of this research are those who are most responsible for regional financial management consisting of the Head of Institution, Technical Activity Management Officer (PPTK) or Secretary and Head of Finance at 34 SKPD. Data analysis method used is multiple linear regression with the help of STATA 15. The result of this research shows that (1) effectiveness of internal controls, information asymmetry and fidelity to accounting rules has an effect on accounting fraud (2) ) effectiveness of internal controls has an effect on  accounting fraud (3) information asymmetry has an effect on on accounting fraud and (3) fidelity to accounting rules has an effect on accounting fraud.
ANALISIS PENERAPAN AKUNTANSI DAN KESESUAIANNYA BERDASARKAN PSAP NO 07 TERHADAP ASET TETAP PADA DINAS PENGELOLAAN KEUANGAN DAN KEKAYAAN DAERAH DI KAB. ACEH TENGAH Bahgieni Isma; Muhammad Saleh
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

The purpose of this study was to find out how the application of accounting to fixed assets was carried out by the Regional Financial and Wealth Management Office (DPKKD) of the Regency. Central Aceh and to find out whether the DPKKD Kab. Aceh Tengah has implemented fixed asset accounting in accordance with the Statement of Government Accounting Standards (PSAP) No 07. This type of research is descriptive qualitative research. The data used in this study are primary data and secondary data obtained by interview techniques and documentation. The results of this study indicate that the District DPKKD Aceh Tengah has treated its fixed assets in accordance with PSAP Number 07 in terms of recognition, assessment and reporting of fixed assets.
PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI, DAN SISTEM PENGUKURAN KINERJA TERHADAP KINERJA MANAJERIAL PADA BUMN DI KOTA BANDA ACEH M. Farhan Adiyatma; Muhammad Saleh
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 (1) to examine the effect of budgeting on managerial performance, (2) to examine the effect of organizational commitment on managerial performance, (3) to examine the effect of measuring managerial performance, (4) to examine budgetary participation, organizational commitment, and the system. simultaneous measurement of performance on managerial performance. The population in this study were state-owned companies in Banda Aceh City, which amounted to 19 companies. The respondents are Top Managers and Middle Level Managers who are responsible for the preparation of the budget and finances of each BUMN so that the respondents found 38 managers. This study uses the census method where the entire population is used as the object of research. The analytical method used is multiple linear regression with SPSS version 25 application. The results of the study prove that budget participation and performance measurement have a significant positive effect on managerial performance. Organizational commitment has no effect on managerial performance.
PENGARUH KEADILAN, KECURANGAN TEKNOLOGI, DISKIRIMINASI DAN NILAI SOSIAL TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION) Mulur Veronika; Muhammad Saleh
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

Taxes are the most important element in sustaining the budget in the form of state revenues. Running and realizing a national development plan, the government needs substantial funds to make it happen. But in reality there are many taxpayers who violate their tax obligations by carrying out tax evasion. This study aims to analyze the influence of justice, technology fraud, discrimination and social values on the perceptions of taxpayers regarding the ethics of tax evasion. The population of this study is taxpayers registered at KPP Pratama Banda Aceh. The sample in this study was determined based on the convenience sampling method, the data was collected by dividing 150 questionnaires. The method of research analysis used is multiple linear regression. The data uses the SPSS version 22 program. Based on the results and conclusions, the research shows that fairness, technology fraud, discrimination and social values have a positive and significant effect on the perception of taxpayers regarding the ethics of tax evasion. Overall, all four variables simultaneously influence tax evasion. Future studies are expected to be able to use other variables beyond this research model to enrich science, especially in the field of tax.
ANALISIS LAPORAN REALISASI ANGGARAN UNTUK MENILAI TINGKAT EKONOMI, EFEKTIVITAS, DAN EFISIENSI KINERJA KEUANGAN BLUD Fitria Syaifanur; Muhammad Saleh
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 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.v7i2.21153

Abstract

This study aim to provide the level of economy, efficiency and effectiveness of the financial performance of BLUD RSUD dr. Zainoel Abidin Banda Aceh. This study uses a quantitative method with a descriptive analysis approach. The author uses the Work Plan and Budget Realization Report documents used for this research by confirming that the Value For Money indicator is in accordance with the Minister of Finance Regulation number 214 of 2017. The object of this research is the BLUD RSUD dr. Zainoel Abidin Banda Aceh. The results of this study indicate the performance of the BLUD RSUD dr. Zainoel Abidin is still less economical and inefficient, but has been effective based on the Performance Measurement of the Minister of Finance Regulation number 214 of 2017.
PENGARUH JENIS PEMERINTAH KABUPATEN/KOTA, JUMLAH PENDUDUK, DAN LUAS WILAYAH TERHADAP PERUBAHAN ANGGARAN DI MASA PANDEMI COVID-19 PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH Muhammad Zul Achyar; Muhammad Saleh
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023: IN PRESS
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.24766

Abstract

This study aims to examine the effect of the type of district/city government, total population, and area size on changes to district/city government budgets in Aceh in 2020 and 2021. The data used is secondary data from local government financial reports audited by the BPK RI (Badan Pemeriksa Keuangan Republik Indonesia), reports on changes to the budget obtained from BPKA (Badan Pengelola Keuangan Aceh), total population data from BPS (Badan Pusat Statistik), and area size data from the Directorate General of Population and Civil Registry of the Ministry of Home Affairs. The data analysis method used is the Multiple Linear Regression Test. The results showed that the area size and total population had a significant effect on budget changes, the type of district/city government did not affect changes to district/city government budgets in Aceh during the Covid-19, while the three independent variables simultaneously affected dependent variables. The Coefficient of Determination analysis result is 0.279, which means that the variable type of district/city government, total population, and area size can explain 27.9% of changes in district/city government budgets during the pandemic.
Co-Authors Bahgieni Isma Fitria Syaifanur M. Farhan Adiyatma Muhammad Zul Achyar Mulur Veronika Putri Nazarah