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All Journal J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Maneggio: Jurnal Ilmiah Magister Manajemen Journal of Contemporary Accounting Devotion: Journal of Research and Community Service Al-Buhuts (e-journal) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Accounting Research, Organization and Economics (JAROE) Buletin Pengabdian Jurnal Penelitian Pendidikan Indonesia JIMEKA
Mulia Saputra
School of Social Science Universiti Sains Malaysia
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Journal : JIMEKA

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KUALITAS PELAPORAN KEUANGAN SKPK, PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL, KEBIJAKAN AKUNTANSI DAN PENGENDALIAN INTERNAL DI SATUAN KERJA PERANGKAT ACEH Ramadhana, Andriansyah; Saputra, Mulia; Fachruddin, Rudy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.27636

Abstract

This study aims to examine the influence of the application of accrual-based government accounting standards, accounting policies, and internal controls on the quality of financial reporting in the Aceh Work Unit. The population of this research is all SKPA in the Government of Aceh, totaling 48 SKPA with a sample of 96 people. The data analysis method in this study is multiple regression analysis processed using the SPSS (Statistical Package for Social Science) program based on the answers from the respondents. The results showed that the application of accrual-based government accounting standards, accounting policies, and internal control partially and simultaneously affected the quality of reports and financial statements.
PENGARUH INDEPENDENSI, INTEGRITAS, DAN OBJEKTIVITAS AUDITOR TERHADAP KUALITAS AUDIT INSPEKTORAT PROVINSI ACEH DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI Fayza, M Aqshal; Fachruddin, Rudy; Saputra, Mulia; Mahdi, Sayed
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.22787

Abstract

This study investigates the relationship between auditor independence, integrity, objectivity, and audit quality. This study's population consisted of all Aceh Inspectorate auditors. Fifty respondents were selected using a non-probability sampling method in conjunction with the census method. Primary data were collected through the distribution of questionnaires. Statistical data were analyzed by SPSS 26 version. This study shows that audit quality is affected simultaneously by independence, objectivity, and integrity. Auditor independence and objectivity affect audit quality, while integrity does not affect audit quality. According to the moderating regression study, auditor ethics moderated the relationship between the effect of independence and integrity on audit quality but does not moderate the effect of objectivity on audit quality.
PENGARUH KEUNTUNGAN RELATIF, FITUR LAYANAN, RISIKO, DAN KEPATUHAN SYARIAH TERHADAP MINAT TRANSAKSI MENGGUNAKAN BSI MOBILE DI KOTA BANDA ACEH Astuti, Cindy; Saputra, Mulia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 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.v7i3.21923

Abstract

This study aims to see and analyze the effects of relative advantage, service features, risk, and shariah compliance on interesting transactions of the customers that use BSI mobile. The object of this study is Bank Syariah Indonesia customers in Banda Aceh city who use BSI mobile. Samples were taken by purposive sampling method. There are 100 samples of the data which became the object to be researched. This research is quantitative research with primarily data obtained by distributing questionnaires of interviews. The results show that relative advantages, service features, risk and sharia compliance give an effect to the user of BSI mobile simultaneously. The results of this research also show and give positive effects and are significant for the customers interest in using BSI mobile, whereas the risk dont give effects for the customers interest in using BSI mobile.
ANALISIS PERBEDAAN HARGA DAN VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN INDEKS LQ45 DI BURSA EFEK INDONESIA SEBELUM DAN SAAT PANDEMI COVID-19 Adawiyah, Siti; Fachhruddin, Rudy; Mahdi, Sayed; Saputra, Mulia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 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.v7i1.20564

Abstract

The Pandemic of COVID-19 has affected different areas of life, such as education, social, tourism and the economy. One of the economic instruments affected by the Pandemic is the capital market. The aim of this research was to look at stock prices and share trading volume in LQ45 index firms on the Indonesia Stock Exchange before and after the COVID-19 Pandemic. This type of research is a quantitative study with an event study approach. The data collected is the price and trading volume of shares of LQ45 index companies from December 03, 2019, to May 31, 2020. The results of this study indicate: (1) There are differences in stock prices in LQ45 index companies before and during the COVID-19 Pandemic. (2) There are differences in stock trading volume in LQ45 index companies before and during the COVID-19 Pandemic. These results indicate that the COVID-19 Pandemic has reacted on the capital market by influencing investors' decisions to sell their shares and resulting in a decline in stock prices.
ANALISIS PELAKSANAAN TINDAK LANJUT HASIL PEMERIKSAAN BPK RI ATAS LAPORAN KEUANGAN PEMERINTAH PROVINSI ACEH TAHUN 2015-2019 Putri, Athiya Imtina; Saputra, Mulia
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 study to analyze follow-up recommendations. The follow-up of the inspection results is analyzed from the response of the Inspectorate regarding the completion of the inspection results. In more depth, this research wants to examine the steps of policy makers in completing the findings of the audit report. This research is a qualitative research with descriptive research type. Data consists of primary and secondary data. Primary data were collected with indepth interviews. On the other hard, secondary data were employed by document analysis. The results showed that there were still recommendations that had not been resolved due to obstacles faced by the Officials/ASN related to resolutions such as problems with third parties, settlement related to assets, and other technical obstacles, namely officials/ASN who have died/retired/whose address is unknown, miscommunication, negligence, lack of understanding and other technical obstacles.
PERUSAHAAN ASURANSI JIWA KONVENSIONAL DAN PERUSAHAAN ASURANSI JIWA SYARIAH (SUATU ANALISIS PERBANDINGAN) Zahara, Neni; Saputra, Mulia
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 this study is to measure the efficiency of conventional and sharia life insurance companies in indonesia during the period 2012-2016 and to find out whether there are differences in efficiency between conventional and sharia life insurance companies. This research is a quantitative descriptive research using secondary data sourced from the company's annual financial statements. The samples used were 10 conventional life insurance companies and 10 sharia life insurance companies. Efficiency measurement in this study uses the Data Envelopment Analysis (DEA) method with an value-added approach. The input variables used are assets, capital, general and administrative costs, and commission expenses. While the output variable is premium and investment income. The results of this study indicate that conventional life insurance companies have a better level of efficiency than sharia life insurance companies, but there is no significant efficiency difference between conventional life insurance companies and sharia life insurance companies during the 2012-2016 period.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI (SIA) TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA UMKM DI KOTA BANDA ACEH) Mauliansyah, T Irzal Rizki; Saputra, Mulia
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

This study aims to determine the effect of utilization, quality, security and supporting facilities of Accounting Information Systems (SIA) on the performance of micro, small and medium enterprises. The research sample was taken by a number of MSMEs in Banda Aceh which engaged in the industry, trade and various services sectors with a total sample of 88 MSMEs. The results of the study show that: (1) The utilization, quality, safety and supporting facilities of Accounting Information Systems (SIA) together have a significant effect on company performance; (2) Utilization of Accounting Information Systems (AIS) has a significant effect on company performance; (3) Quality of Accounting Information System (SIA) has a significant effect on company performance, (4) Security of Accounting Information Systems (SIA) has a significant effect on company performance, and (5) Supporting tools of Accounting Information Systems (SIA) have a significant effect on company performance.
PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, UKURAN, DAN AKTIVITAS PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2012-2014 Ismaida, Putri; Saputra, Mulia
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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Abstract

The research examines the effect of growth of sales, profitability, size of firm, and activiy of firm on capital structure. The sample of this research was taken from property and real estate companies listed on Indonesia Stock Exchange at 2012-2014. The sample was taken using purposive sampling. The sample used was 126 companies. In order to test the hypothesis the statistical methods used was multiple linear regression analysis. Partially the results of this research shows that profitability and size of firm have positive and significant influence on capital structure, whereas growth of sales and activity of firm have no significant effect on the dependent variable. Meanwhile in the simultaneous test, the four independent variables are seen to have significant influences to the capital structure.Keywords: Capital structure, growth of sales, profitability, size of firm, and activity of firm
Co-Authors Adawiyah, Siti Ade Irma Suryani ALI, AHMAD SYIHAN Arfazil, Martha Astuti, Cindy Fachhruddin, Rudy Fachruddin, Rudy Fayza, M Aqshal Hanif, Muhammad Hanif Fariswan Herisma, Jhon Heru Fahlevi, Heru Indayani Labok, Cresensia Sinai Lilis Maryasih, Lilis Linda Linda Mauliansyah, T Irzal Rizki Meutia, Rita Muhammad Arfan Murtadha, Milla Alsura Nasution, Ali Napiah Nurma Sari, Nurma Putri Ismaida, Putri Putri, Athiya Imtina Raida Fuadi Ramadhana, Andriansyah Razki, Cut Danisha Sahputra, Rian Sayed Mahdi Suhani, Nindya Suryanty, Leny Syamsiar, Syamsiar Syukriy Abdullah Wahyu Lestari Wida Fadhlia Yossi Diantimala Zahara, Neni