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All Journal Feedforward: Journal of Human Resource Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Proceeding of International Conference on Entrepreneurship (IConEnt) Indonesian Journal of Taxation and Accounting
Eliana
Sekolah Tinggi Ilmu Ekonomi Sabang
Economics, Econometrics & Finance Social Sciences

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STANDAR AKUNTANSI ZAKAT, TRANSPARANSI DAN SISTEM PENGENDALIAN INTERN DAN PENGARUHNYATERHADAP AKUNTABILITAS KEUANGAN PADA BAITUL MAL KOTA BANDA ACEH Eliana; Intan Novia Astuti; Nurhayati
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.498 KB)

Abstract

Tujuan penelitian adalah untuk mengetahui pengaruh penerapan standar akuntansi zakat, transparansi dan sistem pengendalian intern secara bersama-sama (simultan) terhadap akuntabilitas keuangan pada Baitul Mal Kota Banda Aceh. Bentuk penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah seluruh pegawai Baitul Mal Kota Banda Aceh yang berjumlah 52 orang, dan menggunakan metode regresi linier berganda. Hasil penelitian kuantitatif ini menunjukkan bahwa Konstanta (α) sebesar 20,180 yang berarti jika variabel Standar akuntansi zakat, transparansi dan Sistem pengendalian intern dianggap konstan, maka besarnya besarnya Akuntabilitas keuangan pada Baitul Mal Kota Banda Aceh sebesar 20,180%. Koefesien regresi variabel Standar akuntansi zakat sebesar 0,253, yang berarti bahwa setiap meningkatnya standar akuntansi zakat sebesar 1 satuan, maka akan meningkatkan Akuntabilitas keuangan pada Baitul Mal Kota Banda Aceh sebesar 0,253 satuan atau 25,3%. Koefesien regresi variabel Transparansi sebesar 0,318, yang berarti bahwa setiap meningkatnya transparansi sebesar 1 satuan, maka akan meningkatkan Akuntabilitas keuangan pada Baitul Mal Kota Banda Aceh sebesar 0,318 satuan atau 31,8%. Koefesien regresi variabel sistem pengendalian intern sebesar 0,125, yang berarti bahwa setiap meningkatnya sistem pengendalian intern sebesar 1 satuan, maka akan meningkatkan Akuntabilitas keuangan pada Baitul Mal Kota Banda Aceh sebesar 0,125 satuan atau 12,5%.
Disiplin Kerja dan Stres Kerja Sebagai Determinan Produktivitas Pegawai: Studi Kasus pada BPJS Ketenagakerjaan Banda Aceh : [Work Discipline and Work Stress as Determinants of Employee Productivity: A Case Study on BPJS Employment Banda Aceh] Nasri Zarman; Banta Karollah; Eliana; Ferdi Nazirun Sijabat; Endra Gunawan; Sri Maulida
Feedforward: Journal of Human Resource Vol. 5 No. 2: September 2025
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/ff.v5i2.10264

Abstract

This study aims to analyze the effect of work discipline and job stress on employee productivity at BPJS Employment Banda Aceh, both partially and simultaneously. The research employed a quantitative survey method, with a population of 33 employees, all of whom were included as the sample using a census (saturated sampling) technique. Data were collected through a Likert-scale questionnaire developed from Robbins & Judge (2019) and Mathis & Jackson (2019), which had been tested for validity and reliability. The data were analyzed using multiple linear regression. The findings reveal that work discipline has a positive and significant effect on employee productivity, indicating that higher discipline leads to greater productivity. Job stress also has a positive and significant effect on productivity, suggesting that moderate stress can serve as eustress that motivates employees to work more effectively, although excessive stress may still reduce performance. Simultaneously, discipline and job stress significantly influence employee productivity, with a determination coefficient of 54.7%. These results imply that the management of BPJS Employment Banda Aceh should strengthen the organizational culture of discipline and maintain job stress at an optimal level through clear work policies and effective stress management programs to sustainably optimize organizational performance. Abstrak Bahasa Indonesia: Penelitian ini bertujuan untuk menganalisis pengaruh kedisiplinan dan stres kerja terhadap produktivitas pegawai pada BPJS Ketenagakerjaan Kota Banda Aceh, baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, dengan populasi berjumlah 33 pegawai yang seluruhnya dijadikan sampel penelitian melalui teknik sampling jenuh (census). Data dikumpulkan melalui kuesioner berbasis skala Likert yang dikembangkan dari teori Robbins dan Judge (2019) serta Mathis dan Jackson (2019), dan telah diuji validitas serta reliabilitasnya. Analisis data dilakukan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa kedisiplinan berpengaruh positif dan signifikan terhadap produktivitas kerja pegawai, sehingga semakin disiplin pegawai, semakin tinggi pula produktivitas yang dicapai. Stres kerja juga berpengaruh positif signifikan terhadap produktivitas kerja, yang mengindikasikan bahwa tingkat stres moderat mampu menjadi pendorong (eustress) bagi pegawai untuk bekerja lebih efektif, meskipun stres berlebihan tetap berpotensi menurunkan kinerja. Secara simultan, kedisiplinan dan stres kerja berpengaruh signifikan terhadap produktivitas pegawai, dengan kontribusi determinasi sebesar 54,7%. Temuan ini memberikan implikasi bahwa manajemen BPJS Ketenagakerjaan Kota Banda Aceh perlu memperkuat budaya disiplin pegawai serta mengelola tingkat stres pada level optimal melalui kebijakan kerja yang jelas dan sistem dukungan manajemen stres, guna mengoptimalkan kinerja organisasi secara berkelanjutan.
The Impact of Government Policies and Micro, Small, and Medium Enterprises (MSME) Empowerment on the Development of the Coffee Processing Industry: A Case Study of Banda Aceh Nasri Zarman; Eliana; Muhammad; Yahya
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study examines the impact of government policy and micro, small, and medium enterprises (MSMEs) empowerment on the development of the coffee processing industry in Banda Aceh, Indonesia. Using a quantitative approach with a sample of 30 coffee MSMEs, data were collected through surveys and interviews, and analyzed with multiple regression. The results reveal that government policy, including training, equipment assistance, and licensing facilitation, has a significant positive effect on industry development, although challenges remain in financing access and equitable support. Similarly, MSME empowerment, particularly in human resource capacity building and managerial guidance, also demonstrates a significant positive effect, yet programs tend to be short-term and lack sustainability. Simultaneously, both variables explain 53.2% of the variation in industry development, while the rest is influenced by factors such as market access, innovation, and local coffee culture. This study highlights the crucial role of adaptive government policy and continuous MSME empowerment in fostering a competitive and sustainable coffee industry in Banda Aceh.
Internal Audit Size and Financial Reporting Quality: The Moderating Role of Audit Committee Size Rahmah Yulianti; Eliana; Khairuna; Juwita; Kasmaniar; Ulfia
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.1307

Abstract

Purpose – This study examines the association between internal audit size and an accrual-based financial reporting quality proxy and tests whether audit committee size moderates this association among financial-sector companies listed on the Indonesia Stock Exchange (IDX). Methods – Using annual reports and audited financial statements, the study analyzes 95 financial-sector companies listed on the IDX during 2021–2025, yielding 475 firm-year observations. Internal audit size is measured by the number of internal audit personnel and audit committee size by the number of committee members. The dependent variable is 1 − |DA|, where DA is discretionary accruals estimated using the Modified Jones Model. The analysis uses the Common Effect Model with mean-centered interaction terms and firm-clustered covariance. Findings – Internal audit size is positively associated with the accrual-based financial reporting quality proxy (β = 0.067829; p < 0.001), as is audit committee size (β = 0.059631; p < 0.001). Their interaction is negative and insignificant (β = −0.000508; p = 0.9351). Research Implications – The results concern numerical governance size and an accrual-based reporting measure and should not be interpreted as evidence of governance effectiveness or causality. Originality – The study provides context-specific evidence on separate size associations and the absence of detectable size-based moderation in Indonesian financial-sector companies.
Co-Authors Andika Isma Banta Karollah Dahlan Endra Gunawan Ferdi Nazirun Sijabat Hapsari Widayani Intan Novia Astuti Juwita Kasmaniar Khairuna Muhammad Muhammad Nasri Zarman Nurhayati Rahmah Yulianti Rusman Sri Maulida Ulfia Yahya Yusra Yusra