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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Ekonis : Jurnal Ekonomi dan Bisnis International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Akuntansi
Mukhlisul Muzahid
Politeknik Negeri Lhokseumawe
Religion Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PENGARUH TINGKAT PENDIDIKAN, KUALITAS PELATIHAN, DAN LAMA PENGALAMAN KERJA PEGAWAI TERHADAP KUALITAS LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (SKPD) DI KABUPATEN ACEH UTARA Muzahid, Mukhlisul
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aimed to test empirically the effect of educational level, quality of training,and long work experience employee either simultaneously or partially on the qualityof financial reporting unit (SKPD) in North Aceh district. The method used in thisstudy is a census method. The study was conducted in 35 work units (SKPD) in thetown of Lhokseumawe. The data used is primary data and data collection is donethrough through questionnaires. The analytical method used is descriptive analysis,and hypothesis testing methods used path analysis. The results showed thatsimultaneous levels of education, quality of training, and the long experience ofemployees affect the quality of financial reporting unit (SKPD). Partially level ofeducation, quality of training, and long work experience of each employee has apositive effect on the quality of financial reporting unit (SKPD).Keywords: educational level, quality of training, long work experience employee, andquality of financial reporting
PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL PEMERINTAH KABUPATEN ACEH UTARA Muzahid, Mukhlisul
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aims to test empirically the effects of participatory budgeting, budget goalclarity either simultaneously or partially on the managerial performance of localgovernment in North Aceh District. The analysis tool is multiple regression analysistechnique to measure how much the effect of participatory budgeting, budget goalclarity simultaneously and partially on managerial performance in North AcehDistrict. Respondents are 32 respondents, because it is believed that they have awide access in processing of budget. The source of the data are primary datathrough questionnaires and interviews. The results of this study have showed thatparticipatory budgeting and budget goal clarity effect on managerial performancesimultaneous, and participatory budgeting and budget goal clarity positive effect onmanagerial performance of the district government partially. The results haveexpected to be a reference and consideration for local governments, especially thedistrict that participatory budgeting and budget goal clarity can be applied in thebudgeting process.
PENGARUH KOMPETENSI, INDEPENDENSI DAN SKEPTISME PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT PADA AUDITOR PEMERINTAH DI KABUPATEN ACEH UTARA Mukhlisul Muzahid
Ekonis: Jurnal Ekonomi dan Bisnis Vol 21, No 2 (2019): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (936.041 KB) | DOI: 10.30811/ekonis.v21i2.1558

Abstract

The purpose of this study is to empirically examine the effect of competence, independence and professional auditor skepticism on audit quality in government auditors in North Aceh district. The analytical tool of this research is used the multiple regression analysis technique. This model will answer the problem there, namely measuring how much influence the influence of competence, independence and professional skepticism of the auditor on audit quality simultaneously or partially on government auditors in North Aceh district. The intended respondents were government auditors who worked at the North Aceh district Inspectorate office, totaling 21 respondents, because they had the ability to audit government agencies / offices. The data sources used in this study are primary data in the form of questionnaires and secondary data in the form of interviews. The results of the study showed that simultaneously the competence, independence and professional skepticism of the auditor had an effect on audit quality, and partially the competence and professional skepticism of the auditor had a positive effect on the quality of financial report audits in North Aceh district. The results of this study are expected to be a reference and consideration for local governments in order to improve the quality of audit results Keywords: Competence, Independence, Auditor Professional Skeptism and Audit Quality
PENGARUH KOMPETENSI APARATUR, PENERAPAN PENGANGGARAN BERBASIS KINERJA DAN PENGAWASAN FUNGSIONAL TERHADAP LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KABUPATEN ACEH UTARA Mukhlisul Muzahid
Ekonis: Jurnal Ekonomi dan Bisnis Vol 23, No 1 (2021): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v23i1.2188

Abstract

This study aims to test empirically the effect of apparatus competence, performance-based budgeting and functional supervision simultaneously or partially on the performance accountability reports of government agencies in North Aceh Regency. The analytical tool used is multiple regression analysis techniques, the relationship between variables in the study is correlative and causality. Respondents in this study were heads of agencies or employees involved in the accountability report, totaling 66 respondents, because it was believed that they had broad access to the budget process. The data sources used in this study are primary and secondary data, namely through questionnaires and interviews. The results of this study indicate that simultaneously the influence of apparatus competence, performance-based budgeting and functional supervision has an effect on the performance accountability reports of government agencies, and partially the influence of competence, performance-based budgeting and functional supervision has a positive effect on the performance accountability reports of government agencies in North Aceh district. This research is expected to become a guideline and consideration for local governments, especially North Aceh district, so that apparatus competence, performance-based budgeting and functional supervision can be applied in the process of preparing government agency performance accountability reports.Keywords: Competence, Budget, Control and Performance Report.
PENGARUH KOMPETENSI AUDITOR DAN SKEPTISME PROFESIONAL AUDITOR PEMERINTAH TERHADAP KUALITAS LAPORAN HASIL AUDIT PADA PEMERINTAH KOTA LHOKSEUMAWE Mukhlisul Muzahid
Ekonis: Jurnal Ekonomi dan Bisnis Vol 23, No 2 (2021): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v23i2.2365

Abstract

Abstract: This study aims to test empirically the effect of auditor competence and professional skepticism of government auditors on the quality of audit reports on the city government of Lhokseumawe. The analytical tool used is multiple regression analysis with the consideration that the pattern of relationships between variables in the study is correlative and causality. This model will be able to answer the form of the problem, namely measuring how much influence the influence of auditor competence and professional skepticism of government auditors on the quality of audit reports simultaneously or partially at the Lhokseumawe city government. The intended respondents are government auditors who work at the Inspectorate office of Lhokseumawe, totaling 30 respondents, because it is believed that they have the ability to audit government institutions / offices. The data sources used in this study are primary and secondary data with data collection techniques through distributing questionnaires and interviews. The results of this study indicate that simultaneously the competence of auditors and professional skepticism of government auditors have an effect on the quality of audit reports, and partially the competence of auditors and professional skepticism of government auditors have a positive effect on the quality of the audit reports on the financial statements of local government work units of Lhokseumawe City. The results of this study are expected to become a reference and consideration for local governments, especially the auditors of the Lhokseumawe city government, so that the audit implementation prioritizes their professionalism.Keywords: Competence, professional skepticism and quality of audit reports
ANALISA PENGARUH RETURN ON EQUITY, EARNING PER SHARE, DAN DEBT TO EQUITY RATIO TERHADAP STOCK PRICE LEVEL PADA PERBANKAN SYARIAH INDONESIA Mukhlisul Muzahid; Aryati Aryati; Siti Permata Hadi
Ekonis: Jurnal Ekonomi dan Bisnis Vol 24, No 1 (2022): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v24i1.3246

Abstract

Abstract :  This study aims to determine the effect of Return On Equity, Earning Per Share, and Debt To Equity Ratio on the level of stock prices. This research was conducted on Islamic banking companies on the Indonesia Stock Exchange. The data used in this study is monthly data for the period May 2018 to 2020 obtained based on the publication of the Indonesia Stock Exchange. The population in this study are companies that are members of Islamic Commercial Banks as many as 14 companies. The sample of this research was obtained as many as 3 sample companies using purposive sampling method. Data analysis was performed using multiple linear regression analysis techniques with the help of SPSS v.18 software. The results of the study simultaneously show that Return On Equity, Earning Per Share, and Debt To Equity Ratio have a significant effect on the level of stock prices. Partially Return On Equity has a positive and significant effect on the level of stock prices, Earning Per Share has a positive and significant effect on the level of stock prices, and the Debt to Equity Ratio has no effect on the level of stock prices.Keywords : Return On Equity, Earning Per Share, Debt to Equity Ratio, Stock Price Level
ANALISA GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PADA EMITEN JAKARTA ISLAMIC INDEX 70 Mukhlisul Muzahid; Lukman Lukman; Aryati Aryati; Ismed Wijaya; Mauli Isra
Ekonis: Jurnal Ekonomi dan Bisnis Vol 25, No 1 (2023): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v25i1.3801

Abstract

This study aims to analyze the effect of Good Corporate Governance on the performance of companies listed on the Jakarta Islamic Index 70 (JII 70). Good Corporate Governance is measured using the board of commissioners, board of directors and audit committee, while company performance is measured using Return On Equity (ROE). The population of this study amounted to 70 companies. There are 22 companies that meet the criteria as research samples with the 2018-2020 period so that the data is 66. The data analysis method in this study is multiple linear regression analysis. The results of this study indicate that the board of commissioners has a significant positive effect on the company's performance, the board of directors has a significant negative effect on the company's performance and the audit committee has no effect on the company's performance. Keywords: Board of Commissioners, Board of Directors, Audit Committee, Return On Equity
THE EFFECT OF PARTICIPATORY BUDGETING, CLARITY OF BUDGET OBJECTIVES ON MANAGERIAL PERFORMANCE IN NORTH ACEH DISTRICT Mukhlisul Muzahid
Jurnal Akuntansi Vol. 9 No. 1 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.9.1.17-32

Abstract

This study aims to empirically examine the effect of participatory budgeting, clarity of budget targets both simultaneously and partially on the managerial performance of government officials in North Aceh District. The analytical tool used is multiple regression analysis technique with the consideration that the pattern of relationships between variables in the study are correlative and causal. This model will be able to answer the exact form of problems that have occurred so far so that the objectives can be achieved, namely measuring how much influence participatory budgeting, simultaneous clarity of budget targets and partially on managerial performance in North Aceh District Government.The intended respondents were people who were involved in the middle to upper management level of each SKPD which numbered 32 respondents, because it was believed that they had wide access to the budget process. The data sources used in this study are primary and secondary data. The source of primary data comes from respondents obtained by using data collection techniques through questionnaires and interviews.The results of this study indicate that simultaneous participatory budgeting and clarity of budget targets influence managerial performance, and partially participatory budgeting and clarity of budget targets have a positive effect on the managerial performance of the North Aceh district government work unit. The results of this study are expected to be a reference and consideration for local governments, especially the district of North Aceh so that participatory budgeting and clarity of budget targets can be applied in the budgeting process.
PENGARUH KOMPENSASI DAN WORK-FAMILY CONFLICT TERHADAP TURNOVER INTENTION DENGAN KOMITMEN ORGANISASI DAN STRES KERJA SEBAGAI VARIABEL MEDIASI Hamdani, Hamdani; Muzahid, Mukhlisul
Ekonis: Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2023): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v25i2.4259

Abstract

The purpose of this study was to analyze the effect of compensation and work-family conflict on organizational commitment, work stress and turnover intention, as well as the effect of organizational commitment and work stress on turnover intention. The next objective is to analyze the indirect effect of compensation and work-family conflict on turnover intention with organizational commitment and work stress as mediating variables. This research is a quantitative research conducted by survey method. Research data collection was carried out by distributing questionnaires to 93 research samples who were employees of the Politeknik Negeri Lhokseumawe. Sampling is determined by saturated sampling or census. However, of the 93 questionnaires distributed, only 81 questionnaires were returned and filled in completely, so that the final research sample was 81 respondents. Data analysis was performed using Structural Equation Modeling using SmartPLS and Sobel Test software. The results of the study show that compensation has no significant effect on organizational commitment and turnover intention; work-family conflict has a significant negative effect on organizational commitment, a significant positive effect on work stress and turnover intention; organizational commitment and work stress have no significant effect on turnover intention. Meanwhile, organizational commitment and work stress do not play a role in mediating the effect of compensation on turnover intention and work stress does not play a role in mediating the effect of work-family conflict on turnover intention.Keywords:  compensation, work-family conflict, organizational commitment, work stress and turnover intention
PENGARUH PENDAPATAN PREMI, BEBAN KLAIM, RISK BASED CAPITAL DAN HASIL INVESTASI TERHADAP LABA PERUSAHAAN ASURANSI UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN INDONESIA Agustina, Monika; Muzahid, Mukhlisul; Mukhlis, Mukhlis
Ekonis: Jurnal Ekonomi dan Bisnis Vol 26, No 2 (2024): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v26i2.6037

Abstract

Abstract: Corporate Profit or commonly called profitability, is a measure of how well a company has succeeded in generating net profit from its operations in a certain period. This study aims to determine how much influence Premium Income, Claim Expenses, Risk Based Capital and Investment Returns have on the Profit of Sharia General Insurance Companies registered with the Indonesian Financial Services Authority, with an observation period of three years, namely from 2020 to 2022. The data used in this study are secondary data that are quantitative in nature, namely by using financial reports published by the Financial Services Authority. The population in this study were 25 issuers and the sample selected in this study were 17 issuers, and using the purposive sampling method with certain criteria. The analysis method uses the panel data regression analysis method. The model used in this study is the panel data fixed effect model, classical assumption test and hypothesis test. The results show that premium income, claim expenses, risk based capital and investment returns simultaneously have a significant effect on the Profit of Sharia General Insurance Companies registered with the Indonesian Financial Services Authority. Premium income partially has a negative and significant effect on company profits. Claim expenses partially have a positive and significant effect on company profits. Risk based capital partially has a positive and significant effect on company profits. Investment results partially have no effect on company profits. Keywords: Premium Income, Claims Expense, Risk Based Capital, Investment Results and  Company Profit
Co-Authors Agustina, Monika Ali Imran Anhar Firdaus Firdaus Aryati Aryati Aryati Dasmi Husin Dwi Melvinasvita Hamdani Hamdani Ismed Wijaya LAKHARIS INUZULA Lukman Lukman Lukman Mauli Isra Muhammad Arifai Mukhlis Mukhlis Nurwijayanti Prihatin, Nanang Purnama, Yuli Mulia Rozatul Fitria Safaruddin Siti Permata Hadi Yazid AR, M. Yeni Irawan