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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Dedikasi Pendidikan Jurnal Ilmiah Mahasiswa Ekonomi Islam (JIMEKI) Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Bustamam, Bustamam
Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH LEVERAGE, SUBSIDIARIES DAN AUDIT COMPLEXITYTERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia) Bustamam Bustamam; Maulana Kamal
Jurnal Telaah dan Riset Akuntansi Vol 3, No 2 (2010): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Audit delay is an audit solving duration which measured from the date of book year closing to the date of audit report issued. A high quality of financial statement audit could decrease investor and creditor risk in making an investment decision. The advantages of financial statement would decrease if the report isn’t available on time.This research examines the factors influence audit delay. They are leverage, subsidiaries and audit complexity. This research samples take all manufacturing companies are listed in Indonesia Stock Exchange, amount 32 companies that chose based on purposive sampling method by 160 observations. They have undertaken for 5 years from 2004 – 2008.Firstly, data is examined by classical normal linear regresion model (CNLRM) which consist normality, multicollinearity and heteroscedasticity tests. Secondly, it is examined by multiple linear regression using hypothesis to know about the factors have an influencing to audit delay.The result of this research shows that simultaneously, it proves that leverage, subsidiaries and audit complexity have a significant influencing to audit delay at manufacturing companies listed in Indonesia Stock Exchange. Partially, just leverage has a significant influencing to audit delay. Whereas subsidiaries and audit complexity don’t have a significant influencing to audit delay at manufacturing companies listed in Indonesia Stock Exchange. Keywords: Audit Delay, Leverage, Subsidiaries and Audit Complexity.
IMPLEMENTASI ASAS TATA KELOLA YANG BAIK PADA KOPERASI MITRA DHUAFA REGIONAL ACEH Sarah Anggraini; Fazli Syam BZ; Bustamam Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyze how the principles of good governance apply to Aceh Regional Mitra Dhuafa Cooperative (KOMIDA) based on the policy standards that have been determined by the National Committee on Governance Policy (KNKG). The implementation of a standardized governance system in KNKG policies is able to encourage and improve management and evaluate how the activities and performance of the organization are in order to achieve efficiency and effectiveness from the functions and assets of the Aceh Regional Mitra Dhuafa Cooperative (KOMIDA).This research using descriptive analytical research to 20 employees of Aceh Regional Mitra Dhuafa Cooperative (KOMIDA). Data collection techniques used research instruments in the form of questionnaires and interviews. The results obtained from this study that Aceh Regional Dhuafa Mitra Cooperative (KOMIDA) has implemented an improved governance system based on the KNKG standard which is described as follows. The principle of transparency scored 86 percent in the very good category, the principle of accountability scored 84.25 percent in the very good category, the principle of accountability resulted in a score of 88.25 percent in the very good category, the principle of independence scored 84.5 percent in the very good category and the principle of fairness resulted in a score of 88.5 percent in the very good category. Keywords--Principles of Good Governance, Aceh Regional Mitra Dhuafa Cooperative (KOMIDA)
EVALUASI PENERAPAN NO.108 AKUNTANSI ASURANSI SYARIAH (STUDI KASUS PADA TAFAKUL KELUARGA BANDA ACEH) Fitria Zuhra; Bustamam Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to determine how the suitability of the recognition, measurement, presentation and disclosure of sharia insurance accounting in the tafakul banda aceh family. This researt using descriptive statistical analysis or qualitative method. The data obtained trough a direct interview with Mr.Jamaluddin as head of the the tafakul banda aceh family agency. The result of the study show that from the financial statements they made, they revealed that there were investments in tabarru’ funds, assets, then allowances discussed, financial health, contributions, metc.participants, tabarru’ funds, investment funds,technical allowances allowances, and asset details of this statement are in accordance with item no.108.
ANALISIS KESESUAIAN PENERAPAN PRODUK PEMBIAYAAN MUSYARAKAH BERDASARKAN PSAK 106 PADA PT. BPRS HIKMAH WAKILAH Lisandi Novisra; Bustamam Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine and analyze the application of musharakah financing products and the suitability of the accounting treatment of musharakah financing products applied in PT. BPRS Hikmah Wakilah according to PSAK 106. The research method used is descriptive qualitative. Sources of data in this study are primary data obtained directly from the results of interviews with respondents. The results of the study show that in terms of recognition and measurement of PT. BPRS Hikmah Wakilah is not fully comply in according to  PSAK 106, and in terms of the presentation of PT. BPRS Hikmah Wakilah has fully complied with PSAK 106, while in terms of disclosure of PT. BPRS Hikmah Wakilah has not presented CALK and all terms relating to the musharakah transaction. Hence, its application does not comply with PSAK 106.
PENGARUH SOSIALISASI, PEMBINAAN DAN PENGAWASAN TERHADAP PENINGKATAN KESEJAHTERAAN PENERIMA ZAKAT, INFAQ DAN SEDEKAH (ZIS) PRODUKTIF (STUDI DI RUMAH ZAKAT ACEH) Zahlul Haykal; Suazhari Suazhari; Bustamam Bustamam
JURNAL ILMIAH MAHASISWA EKONOMI ISLAM Jurnal Ilmiah Mahasiswa Ekonomi Islam (JIMEKI) Vol. 3, No. 2, November 2021
Publisher : FEB Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeki.v3i2.20303

Abstract

The purpose of paper is to examine the effect of socialization, coaching and supervision on the improvement of welfare for  productive ZIS recipients in Rumah Zakat Aceh. The sample in this study were 73 people whose received of productive ZIS at Rumah Zakat Aceh from in Aceh Besar District and Banda Aceh City in 2016-2019. It used Probability Sampling technique with the cluster method. Data is analyze using multiple linear regression. The results shows that the socialization, coaching, and supervision variables have a positive and significant effect on the Improvement of the Welfare of Productive ZIS Recipients even simultaneously and partially. 
HUBUNGAN STATUS GIZI DAN AKTIVITAS OLAHRAGA DENGAN TINGKAT KEBUGARAN JASMANI Bustamam Bustamam
Jurnal Dedikasi Pendidikan Vol 1, No 2 (2017): Juli 2017
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/dedikasi.v1i2.84

Abstract

Nutrient status is a body condition as a consequences of food intake and nutrient substances on certainvariable form that can be measured with certain methods. Low or abnormal nutrient status will affect tophysical fitness. Since nutrient status is one of factors that affect physical fitness level. Regular and notoverdoing sport activity will cause fitness above average and by performing sport activity exercise willcause higher physical fitness level. So that the effect to physical fitness have bigger percentage. The aim of this research is to know correlations of nutrient status and sport activity with physical fitnesslevel of eight grade student of SMP Negeri 1 Banda Aceh. This is a non-experiment research with quantitative approach and correlational design. Population in this research is all eight grade student of SMP Negeri 1Banda Aceh that amounted of 270 students. While sample collection technique that applied is cluster sampling with sample amount as big as 47 students. Instrument in this research is IMT/U for nutrient status, sportactivity questioner, TKJI test to measure physical fitness level. Data analysis that applied is logistic regression. Based on data analysis result it can be unknown that nutrient status have significant score0,024 <ρvalue (sig) 0,05, with determination coefficient as big as 42,5%, so Ho1 is rejected and Ha1 isaccepted. Thus, there is correlations between nutrient status with physical fitness as big as 42,5%. Whilesport activity have signification score 0,817 >ρvalue (sig) 0,05 so Ho2 is accepted and Ha2 rejected..Thus, it can be conclude that there is not significant correlation between nutrient status dan sport activitywith physical fitness level on eight grade student of SMP Negeri 1 Banda Aceh.
PENGARUH FINANCIAL LEVERAGE, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP UNDERPRICING SAHAM SYARIAH SAAT INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA PADA MASA PANDEMI COVID-19 Siti Raihan Apriliani; Bustamam Bustamam
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.v7i1.21062

Abstract

This study aims to determine and analyze the effect of financial leverage, company size, and institutional ownership on the underpricing of sharia shares during the Initial Public Offering (IPO) during the Covid-19 pandemic on the Indonesia Stock Exchange. The population in this study were all companies that made initial public offerings during the Covid-19 pandemic in Indonesia, namely 2020-2021. The sample selection used purposive sampling technique with predetermined criteria so as to get a sample of 50 companies. The research conducted is quantitative research with the type of research data, namely secondary data. Data analysis used multiple linear regression analysis with the help of SPSS 23 data processing application. The results of this study indicate that either simultaneously or partially financial leverage, company size, and institutional ownership variables have no effect on underpricing of sharia shares.
Analisis Penyajian Laporan Keuangan Syariah Pada Baitul Mal Provinsi Aceh Bustamam Bustamam; Ridwan Ibrahim; Dedy Saputra
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objective of this research is to analyze the application Sharia financial statement at Baitul Mal Aceh. This research is qualitative research with descriptive analysis method that aims to provide an overview of research state of the object based on existing data and provide a comparative analysis between SFAS 109 is applied to the Baitul Mal Aceh. The result show that in general the Baitul Mal Aceh has adaopted SFAS 109. The financial statements at the Baitul Mal has adopted SFAS 109 which consists of the consolidated financial position, statement of activities, cash flow statement and notes to financial statements.
Co-Authors Dedy Saputra Fazli Syam BZ Fitria Zuhra Lisandi Novisra Maulana Kamal Ridwan Ibrahim Sarah Anggraini Siti Raihan Apriliani Suazhari Suazhari Zahlul Haykal