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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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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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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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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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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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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