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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi The Indonesian Journal of Accounting Research Jurnal Ilmiah Mahasiswa Ekonomi Islam (JIMEKI) Journal of Accounting Research, Organization and Economics (JAROE)
Maulana kamal
Universitas Syiah Kuala
Economics, Econometrics & Finance Social Sciences

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Pengaruh Perselisihan dalam Gaya Evaluasi Kinerja Anggaran terhadap Kinerja : Tekanan Kerja dan Kepuasan Kerja sebagai Variabel Mediasi Maulana kamal; Ainun Na’im
The Indonesian Journal of Accounting Research Vol 3, No 1 (2000): JRAI January 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.38

Abstract

This paper extends previous work in the area of supervisory style as it pertains to the use of budgetary information for performance evaluation. Previous research has focused exclusively on the superior's budgetary performance evaluation style. This study focused on both superior's perceived and the subordinate's preferred budgetary performance evaluation styles. When subordinate's preferred style disagrees with the superior's perceived style, this disagreement is hypothesized to lead to the subordinate's and superior's feeling higher job-related tension and lower job satisfaction.Eighty-nine managers and staffs from a cross-section of department in Indonesia manufacturing companies paricipated in this study. The results support the hypothesized relations. This study also examines two mediating models, (1) job-related tension that nay mediate the relationship between disagreement in budgetary performance evaluation style and performance, and (2) job satisfaction that may mediate the relationship between disagreement and performance. The result indicate that only job satisfaction mediates the relationship beween disagreement in budgetary performance evaluation style and performance. Finally, a structure equation model is used to determine the overall impact of disagreement in budgetary performance evaluation style on job-related tension, job satisfaction and performance.
PENGARUH RELIGIUSITAS, PENDAPATAN, MARGIN, DAN PROSEDUR PEMBIAYAAN TERHADAP MINAT MENGAMBIL PEMBIAYAAN MURABAHAH PADA BANK ACEH SYARIAH CAPEM ULEE KARENG Alfairusi Tarmizi; Maulana Kamal
JURNAL ILMIAH MAHASISWA EKONOMI ISLAM Jurnal Ilmiah Mahasiswa Ekonomi Islam (JIMEKI) Vol. 4 No.1, Mei 2022
Publisher : FEB Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeki.v4i1.22975

Abstract

Murabahah adalah salah satu akad pembiayaan antara penjual dan pembeli dimana penjual menyebutkan harga jual yang terdiri dari harga pokok dan margin keuntungan atas barang yang diperjualbelikan dan disetujui oleh pembeli. Penelitian ini bertujuan untuk mengetahui pengaruh religiusitas, pendapatan, margin, dan prosedur pembiayaan terhadap minat mengambil pembiayaan murabahah pada Bank Aceh Syariah Cabang Pembantu Ulee Kareng Kota Banda Aceh. Data yang digunakan merupakan data primer yang diperoleh melalui kuesioner. Populasi penelitian ini adalah nasabah pembiayaan murabahah Bank Aceh Syariah Cabang Pembantu Ulee Kareng pada tahun 2018-2020. Penelitian ini melibatkan 81 responden yang dijaring menggunakan rumus Slovin. Teknik pengambilan sampel dengan menggunakan teknik proportional stratified sampling. Data penelitian ini dianalisis menggunakan metode regresi linier berganda. Hasil penelitian ini menunjukkan bahwa religiusitas, pendapatan, margin, dan prosedur pembiayaan berpengaruh positif terhadap minat mengambil pembiayaan murabahah pada Bank Aceh Syariah Cabang Pembantu Ulee Kareng Kota Banda Aceh.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA MODAL INTELEKTUAL Asmaul Husna; Maulana Kamal
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.v7i1.19887

Abstract

This study aims to analyze and obtain empirical evidence regarding the effect of audit committee size, concentration of share ownership, research and development, company age, and foreign ownership on voluntary disclosure of intellectual capital in mining companies. The sample in this study is a mining company listed on the Indonesia Stock Exchange in 2017-2019 which was selected using the purposive sampling method. Based on this method, a sample of 13 companies with 39 financial statements was obtained for analysis The analysis used includes classical assumption test, multiple linear analysis and hypothesis testing. The results of this study indicate that simultaneously and partially the variables of audit committee size, concentration of share ownership, research and development, company age, and foreign ownership have a significant effect on the extent of voluntary disclosure of intellectual capital
ANALISIS PERLAKUAN AKUNTANSI ATAS PEMBIAYAAN RAHN (GADAI EMAS SYARIAH): STUDI KASUS PEGADAIAN SYARIAH DI CABANG BANDA ACEH Eka Zahara Fonna; Maulana Kamal
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.v7i3.21071

Abstract

The great interest of the Aceh community in using sharia pawn financing for gold pawn products raises the need for supervision of the accounting treatment implementation of sharia pawn financing in the Islamic financial industry. This study aims to determine the accounting treatment related to the recognition measurement, presentation, and disclosure of Rahn transactions (Islamic gold pawns) that are practiced at the Banda Aceh Sharia Pawnshop. The research method used in this study is descriptive qualitative, with primary and secondary data sources using interviews, observation, and documentation techniques. The author collects data by interviewing cashiers and appraisers at the Banda Aceh branch of the Sharia Pawnshop. The analytical method used is the descriptive analysis method which includes data reduction, display, conclusion drawing, and verification. The results of this study found that the application of accounting treatment in terms of recognition, presentation measurement, and disclosure at the Banda Aceh branch of Islamic Pawnshops is following Indonesian Financial Accounting Standards (PSAK) 107 on ijarah accounting and the Fatwa of the Indonesian National Sharia Council. The results of this study are expected to be an additional reference and study material to develop knowledge in the scope of sharia accounting, especially regarding ijarah accounting.
Accrual Management in the Local Government Of Aceh: An Empirical Evidence Adnan Adnan; Syukriy Abdullah; Maulana Kamal
Journal of Accounting Research, Organization and Economics Vol 6, No 1 (2023): JAROE Vol. 6 No. 1 April 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i1.32059

Abstract

Objective –The objective of this study was to examine the factors that influence accruals manipulation in local government. There are 4 (four) factors or variables tested, namely the size of the local government, fiscal capacity, fiscal distress, and the size of the legislature.Design/Methodology –This research uses multiple linear regression analysis with the dependent variable accrual manipulation and four independent variables. The data used is secondary data obtained from financial reports.Results –The results of the analysis conclude that the variable size of local government and size of the legislature have an effect on accrual manipulation in district and city local governments in Aceh, while the other two variables, namely fiscal capacity and fiscal distress, have no effect.Research limitations/implications – This research only examines at the impact of local government size, fiscal capacity, fiscal distress, and legislator size on accrual manipulation in creating local government financial reports in Indonesia and it considers the implications for government financial reports.Novelty/Originality –The novelty in this research is to include the variable fiscal distress as one of the independent variables. Fiscal distress is a problem in fulfilling local government finances (budget), which is reflected in the budget deficit for several years in a row.
Co-Authors Adnan Adnan Ainun Na’im Alfairusi Tarmizi Asmaul Husna Eka Zahara Fonna SYUKRIY ABDULLAH