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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Media Iuris Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Muhammad Saleh
Universitas Syiah Kuala
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Pertanggungjawaban Administratif Juru Parkir di Tepi Jalan Umum Dalam Pemungutan Retribusi Hasfar Fuadi; Ilyas Ismail; Muhammad Saleh
Media Iuris Vol. 4 No. 3 (2021): MEDIA IURIS
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/mi.v4i3.26806

Abstract

AbstractThis paper uses a juridical empirical research method. Juridical research is using a statutory approach, namely Qanun/Perda (das sollen), while empirical research uses a field approach (das sein) by conducting direct interviews with parking attendants and parking retribution users. This study aims to understand and determine the responsibility of parking attendants on the edge of public roads in collecting retribution and applying sanctions to irresponsible parking attendants on the edge of public roads. The results of the study show that the parking attendant is required to use the official clothes/vest provided by the Banda Aceh City Transportation Service, the parking attendant at the time of collecting the parking fee is required to submit a coupon to the user of the retribution service as proof of the parking levy collection and the parking attendant is obliged to submit the levy result to the Banda City Government Aceh through the Quotation Officer assigned in accordance with the provisions that have been set, but if the parking attendant does not carry out his obligations, he will be given a sanction in the form of cancellation of the Management Agreement for the Collection of Parking Retribution. By submitting the coupon as proof of payment of the parking fee, the user of the levy service will count the number of vehicles entering and leaving. Keywords: Accountability; Retribution; Parking.AbstrakTulisan ini menggunakan metode penelitian yang bersifat yuridis empiris. Penelitian yuridis adalah menggunakan pendekatan peraturan perundang-undangan yaitu Qanun/Perda (das sollen), sedangkan penelitian empiris menggunakan pendekatan lapangan (das sein) dengan melakukan wawancara langsung terhadap Juru Parkir dan pengguna retribusi parkir. Penelitian ini bertujuan untuk memahami dan mengetahui pertanggungjawaban Juru Parkir di tepi jalan umum dalam pemungutan retribusi dan penerapan sanksi terhadap Juru Parkir di tepi jalan umum yang tidak bertanggung jawab. Hasil penelitian bahwa Juru Parkir wajib menggunakan pakaian/rompi resmi yang diberikan oleh Dinas Perhubungan Kota Banda Aceh, Juru Parkir pada saat memungut retribusi parkir wajib menyerahkan kupon kepada pengguna jasa retribusi sebagai bukti pungutan retribusi parkir dan Juru Parkir wajib menyerahkan hasil retribusi kepada Pemerintah Kota Banda Aceh melalui Juru Kutip yang ditugaskan sesuai dengan ketentuan yang telah ditetapkan, namum apabila Juru Parkir tidak melaksanakan kewajibannya maka akan diberikan sanksi berupa pembatalan Surat Perjanjian Tata Kelola Pemungutan Retribusi Parkir. Dengan diserahkannya kupon sebagai tanda bukti pembayaran retribusi parkir maka pengguna jasa retribusi akan terhitung jumlah kendaraan yang masuk dan keluar.Kata Kunci: Pertanggungjawaban; Retribusi; Parkir.
DYNAMIC CAPABILITY THEORY: PERSPEKTIF AKUNTANSI Evayani Evayani; Evi Mutia; Muhammad Saleh; Syarifah Rahmawati
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.v7i2.21770

Abstract

Dynamic capabilities are described as a company's ability to change, and given the changing environment. The dynamic capabilities perspective is in its efforts to explain competitive advantage in a dynamic environment. Currently, dynamic capabilities have been implemented in various aspects, including, marketing, production, resources, and also accounting. The purpose of this study is to provide an overview of the application of Dynamic Capability Theory, viewed from an accounting perspective. This research method is descriptive analysis.  The analysis, found that dynamic capability theory, through an accounting perspective, is related to the fields of sharia accounting, government accounting, accounting information systems, financial accounting and corporate governance. The analysis carried out descriptively is a limitation of this study. Therefore, it is recommended that in the future, it can be done by interviewing stakeholders.
Biological Assets and Firm Value: Do Fair Value Measurement and Disclosure Matter? Naupal Alfarisyi; Yossi Diantimala; Rizal Yahya; Muhammad Saleh
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (547.212 KB) | DOI: 10.24815/jdab.v9i2.24694

Abstract

This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value. The samples are agricultural companies listed on the Indonesia Stock Exchange between 2018 and 2020 with 51 firm-year observations. Using multivariate analysis, this study found that value of biological assets measured by their fair value has a significantly positive effect on firm value, while the disclosure level of biological assets does have impact on firm value. The control variables, namely profitability, leverage, and growth, significantly affect firm value. This study provides a new perspective and empirical evidence in the research topic because this research focuses on the impact of the application of Indonesian statement of financial standard No. 69 regulating fair value of assets and disclosure of biological assets on firm value.
Biological Assets and Firm Value: Do Fair Value Measurement and Disclosure Matter? Naupal Alfarisyi; Yossi Diantimala; Rizal Yahya; Muhammad Saleh
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i2.24694

Abstract

This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value. The samples are agricultural companies listed on the Indonesia Stock Exchange between 2018 and 2020 with 51 firm-year observations. Using multivariate analysis, this study found that value of biological assets measured by their fair value has a significantly positive effect on firm value, while the disclosure level of biological assets does have impact on firm value. The control variables, namely profitability, leverage, and growth, significantly affect firm value. This study provides a new perspective and empirical evidence in the research topic because this research focuses on the impact of the application of Indonesian statement of financial standard No. 69 regulating fair value of assets and disclosure of biological assets on firm value.
Co-Authors Evayani Evayani Evi Mutia Hasfar Fuadi Ilyas Ismail Naupal Alfarisyi Rizal Yahya Syarifah Rahmawati Yossi Diantimala