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All Journal Jurnal Mentari J-EBIS (Jurnal Ekonomi dan Bisnis Islam) JIMEKA
Said Muniruddin
Faculty of Economics, Syiah Kuala University Darussalam, Banda Aceh
Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH AKUNTABILITAS, KEPEMIMPINAN DAN PARTISIPASI MASYARAKAT TERHADAP EFEKTIVITAS PENGELOLAAN DANA DESA DI KOTA BANDA ACEH Ayuandani, Kiki; Muniruddin, Said
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.v7i2.21045

Abstract

The purpose of this study was to determine the effect of accountability, leadership and community participation on the effectiveness of village fund management in Banda Aceh City. The population is the Village Head and Village Treasurer in all gampongs in Banda Aceh totaling 90 Gampong with 180 respondents. In this study, the sample used was the entire population. Multiple linear regression test was used to test the research hypothesis. Simultaneous and partial research findings Accountability, Leadership and Community Participation affect the effectiveness of village fund management.
IMPLEMENTASI PROGRAM APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM MENGELOLA KEUANGAN DESA (STUDI KASUS PADA DESA LAMBARO SKEP, KECAMATAN KUTA ALAM, KOTA BANDA ACEH) Ar-Raniry, Nazarina; Muniruddin, Said
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study discusses the application process of the Village Financial System (Siskeudes) in managing village finances based on Permendagri Number 20 of 2018 concerning Village Financial Management. The research method used is descriptive qualitative. The research location chosen was Lambaro Skep Village, Kuta Alam District, Banda Aceh City. The informants who were the informants in this study were the village head (keuchik), the village secretary, and the head of financial affai rs at Lambaro Skep Village. The data source of this research is primary data obtained from interviews, observations, and documentation. The results showed that the process of implementing Siskeudes in the Lambaro Skep Village Government was carried out based on five stages (planning, implementation, administration, reporting and accountability) and could be said to be successful even though there were still small obstacles in the administration stage and the Siskeudes application also played a role in the process of disbursing village funds.
PENGARUH PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH, DAN PELATIHAN PENGELOLAAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA SKPD KOTA BANDA ACEH Afifah, Siti Ghaida; Muniruddin, Said; Priantana, Riha Dedi
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

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 furqan, muhammad firrizqi; Muniruddin, Said
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%.
ANALISIS PERTANGGUNGJAWABAN ALOKASI DANA DESA (ADD) STUDI PADA DESA LAM ARA DI KECAMATAN BANDA RAYA KOTA BANDA ACEH Agusthian, Ananda; Muniruddin, Said
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of the research is to describe and analyze accountability village funds allocation in Lam Ara Village. The method used is data analysis with a descriptive qualitative approach. Data collection was taken by interviewing several employees working in the Lam Ara Village Office in Banda Aceh. The results of the study show that The accountability phase of the Village Fund Allocation (ADD) in Lam Ara, both technically and administratively is good, but must still receive guidance from the Banda Aceh City government, Implementation of the use of village funds has applied the principle of accountability. Thus it is necessary to make improvements on an ongoing basis while still adjusting the situation and conditions and the development of applicable laws and regulations
THE INFLUENCE OF COUNTRY OF ORIGIN, PROFITABILITY, AND LEVERAGE ON ENVIRONMENTAL DISCLOSURE (EMPIRICAL STUDY ON ENVIRONMENTALLY SENSITIVE COMPANIES) Nadiva, Siti Haninah; Muniruddin, Said
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

In recent years the impact of industrial activities on environment has increased peoples 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 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) Asiah, Nur; Muniruddin, Said
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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Abstract

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
PENGARUH PERENCANAAN ANGGARAN, KUALITAS SDM, PEMAHAMAN ATAS SISTEM AKUNTANSI, LINGKUNGAN BIROKRASI DAN KOMITMEN ORGANISASI TERHADAP TINGKAT PENYERAPAN ANGGARAN SKPD KOTA LANGSA Aldita, Ayuti Ferry; Muniruddin, Said
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.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFIT DISTRIBUTION MANAGEMENT PADA BANK UMUM SYARIAH TAHUN 2012-2015 fadil, Teuku Rifadil; Muniruddin, Said
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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Abstract

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
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, VARIABILITAS PENDAPATAN, CORPORATE TAX RATE, DAN NON DEBT TAX SHIELD TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2015 miraza, chairanisa natasha; Muniruddin, Said
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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Abstract

The research examines the effect of institutional ownership, managerial ownership, income variability, corporate tax rate, and non debt tax shield. The sample of this research was taken from manufacture companies listed on Indonesia Stock Exchange at 2011-2015. The sample was taken using purposive sampling. The sample used was 22 companies. In order to test the hypothesis the statistical methods used was multiple linear regression analysis. Partially the result of this research shows that managerial ownership, income variability, corporate tax rate, and non debt tax shield have significant influence on capital structure, whereas institutional ownership has no significant effect on the dependent variable. Meanwhile in the simultaneous test, the five independent variables are seen to have significant influences to the capital structure.
Co-Authors Afifah, Siti Ghaida Agusthian, Ananda Aldita, Ayuti Ferry Ar-Raniry, Nazarina Ayuandani, Kiki fadil, Teuku Rifadil Fitria Mandaraira furqan, muhammad firrizqi miraza, chairanisa natasha Nadiva, Siti Haninah Nur Asiah Riha Dedi Priantana