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All Journal Jurnal EMT KITA Jurnal Mahasiswa Akuntansi Samudra Jurnal Sistem Informasi, Akuntansi dan Manajemen
Evriyenni Evriyenni
Universitas Islam Negeri Ar-Raniry
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Pemahaman Akuntansi dan Pengalaman Kerja Aparatur Terhadap Penyusunan Laporan Keuangan Daerah Pada Pemerintah Kota Banda Aceh Yenni, Evri
Jurnal EMT KITA Vol 1, No 2 (2017): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.374 KB) | DOI: 10.35870/emt.v1i2.37

Abstract

Abstrak. Tujuan penelitian ini untuk menguji pengaruh pemahaman akuntansi dan pengalaman kerja aparatur terhadap penyusunan laporan keuangan daerah baik secara simultan maupun parsial. Penelitian ini dilakukan pada Satuan Kerja Perangkat Daerah (SKPD) Kota Banda Aceh. Responden penelitian ini meliputi Pejabat penatausahaan (PPK) dan Pembantu Pejabat Penatausahaan Keuangan (Pembantu PPK) dengan jumlah sebanyak 78 responden. Penelitian ini menggunakan metode sensus sedangkan alat analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa pemahaman akuntansi dan pengalaman kerja aparatur baik secara simultan maupun parsial berpengaruh terhadap penyusunan laporan keuangan daerah Kota Banda Aceh. Kata kunci: Pemahaman Akuntansi, Pengalaman Kerja Aparatur, dan Penyusunan Laporan Keuangan.  Abstract. The purpose of this study is to examine the effect of understanding of accounting and work experience of the apparatus towards the preparation of local financial statements either simultaneously or partially. This research was conducted at the Regional Device Work Unit (SKPD) Kota Banda Aceh. Respondents of this study include Administration Officials (PPK) and Assistant Financial Administration Officials (PPK Assistant) with the number of 78 respondents. This research uses census method while the analysis tool used is multiple linear regression. The results showed that the understanding of accounting and work experience apparatus either simultaneously or partially affect the preparation of local financial statements Banda Aceh. Keywords: Understanding Accounting, Work Experience Apparatus, and Preparation of Financial Statements
Pengaruh Pemahaman Akuntansi dan Pengalaman Kerja Aparatur Terhadap Penyusunan Laporan Keuangan Daerah Pada Pemerintah Kota Banda Aceh Evri Yenni
Jurnal EMT KITA Vol 1 No 2 (2017): JULY-DECEMBER 2017
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v1i2.37

Abstract

The purpose of this study is to examine the effect of understanding of accounting and work experience of the apparatus towards the preparation of local financial statements either simultaneously or partially. This research was conducted at the Regional Device Work Unit (SKPD) Kota Banda Aceh. Respondents of this study include Administration Officials (PPK) and Assistant Financial Administration Officials (PPK Assistant) with the number of 78 respondents. This research uses census method while the analysis tool used is multiple linear regression. The results showed that the understanding of accounting and work experience apparatus either simultaneously or partially affect the preparation of local financial statements Banda Aceh.
PENGARUH TINGKAT LITERASI KEUANGAN SYARIAH TERHADAP KINERJA USAHA MIKRO KECIL DAN MENENGAH DI KOTA BANDA ACEH Evriyenni Evriyenni
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 4 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.948 KB) | DOI: 10.33059/jmas.v3i4.6157

Abstract

Financial literacy is one of the success factors for the economy and the welfare of the people in Indonesia. The low level of financial literacy has an impact on people's economic growth, including Micro, Small and Medium Enterprises (MSMEs). Aceh is one of the regions in Indonesia that implements Islamic sharia, including the activities of its financial institutions. Therefore, it is important for MSME actors in Aceh to have a good level of Islamic financial literacy. This study aims to examine the effect of the dimensions of Islamic financial literacy which includes financial knowledge, financial attitudes and financial capabilities on the financial performance of MSMEs. The research population includes 927 MSMEs in Syiah Kuala District, Banda Aceh City. While the research sample was 90 SMEs based on the Slovin formula with simple random sampling technique. The data used are questionnaires obtained from MSME actors with documentation techniques. Data were analyzed using linear regression method. The results of the study indicate that both separately and together, the dimensions of Islamic financial literacy, namely financial knowledge, financial attitudes and financial capabilities affect the financial performance of MSMEs in Syiah Kuala District, Banda Aceh City
Analisis Praktik Green Banking Pada Bank Syariah Di Kota Banda Aceh (Studi Pada Bank Muamalat Indonesia Dan Bank Aceh Syariah) Shetty Nursabna; Azharsyah Ibrahim; Evriyenni Evriyenni
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Along with the increase in environmental problems, it has pushed banks to carry out transformations in their behavior and activities, which are known as green banking. The concept of green banking is a long-term business strategy that, in addition to aiming at profit, also creates benefits for empowering and preserving the environment in a sustainable manner. This study aims to describe the initiation of green banking practices at Islamic banks in the city of Banda Aceh by identifying the involvement of Bank Muamalat Indonesia and Bank Aceh Syariah in implementing green banking practices and the obstacles encountered in implementing green banking practices and their solutions. This study used a qualitative descriptive approach with a field research method (field approach through direct interviews with employees at Bank Muamalat Indonesia and Bank Aceh Syariah Banda Aceh Branch). Green banking activity indicators used in this study include carbon emissions, green rewards, green building, reuse/recycle/refurbish, paper work or paperless and green investment. The results of the study show that Islamic banks in the city of Banda Aceh, namely Bank Muamalat Indonesia and Bank Aceh Syariah, have carried out green banking practices based on research indicators, namely carbon emissions, green building, reuse/recycle/refurbish and paper work or paperless. The conclusion of this study shows that of the 6 indicators of green banking activities used in this study including carbon emissions, green rewards, green building, reuse/recycle/refurbish, paper work or paperless and green investment, only 4 indicators have been realized by the two banks. (Bank Muamalat Indonesia and Bank Aceh Syariah), the 4 indicators include carbon emissions, green building, reuse/recycle/refurbish and paper work or paperless.
Co-Authors Azharsyah Ibrahim Shetty Nursabna