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Fakultas Ekonomi Universitas Syiah Kuala
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PERBANDINGAN TINGKAT KESEHATAN BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH MENGGUNAKAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, DAN CAPITAL) Zettyra R. D, Zara; Mutia, Evi
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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The purpose of this study was to see a comparison of the health levels of conventional commercial banks and Islamic commercial banks using the RGEC method in the 2014-2017 period. The sample of this study were 30 conventional commercial banks and 11 sharia commercial banks. The assessment used uses the RGEC method (Risk Profile, Good Corporate Governance, Earnings, Capital) Risk Profile seen through the NPL and NPF indicators for conventional commercial banks while Islamic banks use LDR and FDR. Corporate governance is measured through Self Assessment. Earnings are measured through ROA and NIM indicators. Capital is measured based on the CAR indicator. Testing the hypothesis in this study using the Independent T-Test and Mann-Wnithey Test samples. The results of this study indicate that there is a difference between conventional commercial banks and Islamic commercial banks seen from the ratio of NPL, LDR, and ROA. While the ratio of GCG, NIM, and CAR does not have a significant difference between conventional commercial banks and Islamic commercial banks.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERINGKAT SUKUK YANG DITINJAU DARI FAKTOR AKUNTANSI DAN NON AKUNTANSI Raimuna, Rosi; Mutia, Evi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This research is empirical, where the purpose of this study was to examine the effect of leverage, liquidity, age sukuk and guarantee bonds jointly on the rating sukuk effect of leverage on the ranking of sukuk, the effect of liquidity on the ranking of sukuk, the effect of the age of sukuk on the ranking of securities and the effect of collateral the sukuk sukuk ratings. The population used in this study is the population in this study is the sharia company registered in JII during the period 2012-2015 which amounted to 30 issuers. Sampling was done by sampling purvosive method, wherein the sample selection was based on certain characteristics that are considered to have characteristics of the population that has been previously known. So that the number of the selected sample as many as 12 companies listed in JII sharia which presents the annual financial statements since 2012-2015. The results of this study explains that leverage, liquidity, age sukuk and sukuk guarantee jointly affect the ratings on the companies issuing sukuk sukuk registered in JII the period 2012-2015. Then the partial results of the study also menunjkkan that leverrage does not affect the rating on the company that issued sukuk sukuk registered in JII period 2012-2015, liquidity does not affect the rating on the company that issued sukuk sukuk registered in JII the period 2012-2015, the age of sukuk affect the rating on the company that issued sukuk sukuk registered in the period 2012-2015 and guarantee JII sukuk sukuk affect the rating on the company that issued sukuk registered in JII period 2012-2015.
PENGARUH TRANSPARANSI KEUANGAN PENGELOLAAN ZAKAT, DAN SIKAP BADAN AMIL ZAKAT TERHADAP TINGKAT KEPUASAN MUZAKI DALAM MEMBAYAR ZAKAT DI BAITUL MAAL PROVINSI ACEH (STUDI KASUS : BAITUL MAL ACEH) Pohan, Zulfikar Riza Hariz; Mutia, Evi
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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The purpose of this study was to determine how the effect of transparency of financial reporting, Attitude of Amil Zakah for management of zakat towards the level of trust muzaki. (Case studies on Baitul Mal Aceh). This is study used based on purposive methode, sample of 78 Muzaki in Banda Aceh. The research type used is hypothesis testing research. The data was collected by using questionnaire. The questionnaire were delivered to every Muzaki as sample. The analytical method used is multiple regression analysis with SPSS version 23. The results of this study indicate that; First there is a significant influence on the level of transparency of financial and amil Zakah attitude statements muzakki trust. Secondly, there is a significant influence on the level of Transparency for muzaki who pay zakah. And, very Influence in Amil Zakah Attitude for muzaki trust.
PENGARUH SIKAP, NORMA SUBJEKTIF, KONTROL PERILAKU, MOTIVASI SPIRITUAL TERHADAP MINAT MAHASISWA AKUNTANSI DALAM MEMILIH KONSENTRASI AKUNTANSISYARIAHDI FAKULTAS EKONOMI UNIVERSITAS SYIAH KUALA Islamylia, Islamylia; Mutia, Evi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study aimed to examine the effect of attitudes, subjective norms, behavioral control and intention spiritual motivation towards students majoring in accounting in selecting accounting concentration di faculty sharia economy. 2011 2013 population who have chosen and take sharia accounting faculty university syiahkuala randomly selected number 59. Collection of data and information needed in the study conducted by the research field. The data used are primary data obtained directly from the subject of research in the form of a questionnaire. Testing the influence of the independent variable on the dependent variable is done by using a multiple regression model by using SPSS software version 21.0.The results showed that either partially or simultaneously, the four variables subjective norms, behavioral control and spiritual motivational effect on students intention sharia accounting role in choosing a concertration in student service branch in 2011, 2012 and 2013.Keywords :attitudes, subjective norms, behavioral control, spiritual motivation and intention
Co-Authors Ade Irma Suryani Adnan Adnan Azuddin Yakob, Noor Bambang Bambang Bengi, Yuni Simah BZ, Fazli Syam Chenny Seftarita Cut Afrianandra Cut Afrianandra, Cut Devi Andriani Dinaroe Dinaroe Evayani, Evayani Farid Farid, Farid Fitri, Meutia Halimatussakdiah Halimatussakdiah Heri Tamliqa Hittatun Husna Husna, Hittatun Indra Mulya Iskandar, Devan Iskandarsyah Madjid, Iskandarsyah islamylia islamylia, islamylia Jhon Andra Asmara Maghfirah, Nurlaili Meutia Fitri Muhammad Fadhil Muhammad Fadhil Muhammad Saleh Musfirah, Nastha Musfirah, Nastha Nahri, Arifin Nizam, Ahmad Pohan, Zulfikar Riza Hariz Putri, Rahmawati Rahmawati, Syarifah Rahmawaty Rahmawaty Rahmawaty, Rahmawaty Raimuna, Rosi Ratna Mulyany, Ratna Suparno Suparno Suparno Suparno Tamliqa, Heri Wida Fadhlia Yuni Simah Bengi Zettyra R. D, Zara Zuraida Zuraida