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All Journal Journal of Accounting Auditing and Business Jurnal Akuntansi JIMEKA
M. Rizal Yahya
Fakultas Ekonomi Universitas Syiah Kuala
Economics, Econometrics & Finance Social Sciences Other

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PENGARUH KOMITMEN KEPALA DAERAH DAN PENGETAHUAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI PROVINSI ACEH Mahlil, Mahlil; Yahya, M. Rizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 2 (2017): Mei 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The study is aimed to explain the influence of head of local authority and accountancy knowledge regarding to the quality of financial report, in which, measurement in financial report includes reliability, relevancy, understandability and comparability. This study was conducted for Acehs representations of BPK-RI auditors who have audited financial reports of Aceh Government. The targeted population in the study was Acehs representations of BPK-RI auditors as many as 60 subjects. The type of data that used in the study was primary data taken through questionnaires that directly distributed to the subjects. Meanwhile, the hypothesis that used is tested by doubled linear regression analysis.As a result, through statistical testing and data tabulation via SPSS, it shows that the commitment of head of local authority and accountancy knowledge influenced to the quality of local government reports on finance in Aceh Province..Keywords: Head of local authority, accountancy knowlegde and quality of financial reports.
PENGARUH PELAKSANAAN ANGGARAN BELANJA MODAL DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KOTA BANDA ACEH Nurina, Nurina; Yahya, M. Rizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The research examines the effect of implementation of capital expenditure and adherence to laws and regulations on accountability performance of city agencies Banda Aceh. The research objective was to determine the effect of the implementation of the capital expenditure budget and compliance with laws and regulations to the accountability of the performance of city agencies Banda Aceh partial or collectively. The of this study was population treasurer of 30 working units in the city of Banda Aceh, which have 90 treasurer. Primary data were collected by distributing questionnaires. Data analysis used is multiple linear regression model. The results of the study can be explained that the implementation of the capital expenditure has positive influence on performance accountability of government agencies in Banda Aceh. Obedience to the laws and regulations has positive effect on performance accountability of government agencies in Banda Aceh. The correlation between the variable capital expenditure budget implementation and compliance with laws and regulations with the accountability of the performance of city agencies Banda Aceh is positive and relatively strong. The role of variable capital expenditure budget implementation and compliance with laws and regulations with the accountability of the performance of city agencies Banda Aceh is still more dominant than the other variables.Keywords The implementation of the capital budget, adherence to the rule of law, accountability of the performance of government agencies
PENGARUH KEBIJAKAN SPIN-OFF, BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO), DANA PIHAK KETIGA (DPK), DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA Sihombing, Novri Hasian; Yahya, M. Rizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this study is to examine the effect of independent variables on profitability of islamic banking in indonesia for the period of 2008 to 2015. Independent variables used in this study are spin-off policy, operating expense to operating income (OEOI), third party fund, and non performing financing (NPF). The method that used for this study is purposive sampling, from 12 islamic banking in indonesia, 6 islamic banking are choosed as the sample in this study. The type of data used in this study is secondary which is financial statement. Collecting data technique used in this study is documentary.Data is analyzed by statistical analysis using a multiple regression analysis. The data is processed by IBM Statistical Package for Social Science (SPSS) 20th version program. The result of the study show that 48,7% dependent variable or profitability ratio can be explained by the four of independent variables. Silmutaneously the four of independent variables have effect on profitabilit. Individually spin-off policy and third party fund have not effect on profitability. Meanwhile, operating expense to operating income varibles have effect significant on profitability.Keywords: profitability, spin-off policy, operating expense to operating income, third party fund, non performing financing, islamic bank.
Pengaruh Akuntabilitas Terhadap Kinerja Baitul Mal Kota Banda Aceh Putri, Auliana; Yahya, M. Rizal
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 main objective of this research is isvestigate the effect of accountability on Baitul Mal performance.This research uses corelational method, while the unit of observation is muzakki of Baitul Mal. The Type of data is primary data collected by a questionnare. Validity and reabiliy tests have also been done on the entire collected questionnaire. this research instruments containing interval scale for measurement, then hypothesis test are done using SPSS 20. The result of the research has shown that: (1) simultaneously, there is a significant effect of financial accountability, benefits accountability, and procedural accountability on Baitul Mal performance. (2) partially only benefits accountability and procedural accountability has significant effect on Baitul Mal performance. Where as financial accountability does not have significant effect on it.Keywords financial accountability, benefits accountability, procedural accountability, Performance, and Baitul Mal. The main objective of this research is isvestigate the effect of accountability on Baitul Mal performance.This research uses corelational method, while the unit of observation is muzakki of Baitul Mal. The Type of data is primary data collected by a questionnare. Validity and reabiliy tests have also been done on the entire collected questionnaire. this research instruments containing interval scale for measurement, then hypothesis test are done using SPSS 20. The result of the research has shown that: (1) simultaneously, there is a significant effect of financial accountability, benefits accountability, and procedural accountability on Baitul Mal performance. (2) partially only benefits accountability and procedural accountability has significant effect on Baitul Mal performance. Where as financial accountability does not have significant effect on it
Co-Authors Abi R. Azira Nasution Aini Nurul auliana putri, auliana Auni, Dara Batara, Gamal Darma, Jamaludin Izar, Sahibul Jalaluddin Jalaluddin Kahar, Muyassir Mahlil, Mahlil Musfiari Haridhi Nitty, Qorry Nurina Nurina Pratama, Rian Rezky Sihombing, Novri Hasian Soeseny, Rury Erna Yossi Diantimala