cover
Contact Name
Putri Raisah
Contact Email
jurnalhumaniora@abulyatama.ac.id
Phone
+6282231415094
Journal Mail Official
jurnalhumaniora@abulyatama.ac.id
Editorial Address
Universitas Abulyatama. Jl Blang Bintang Lama Km 8,5 Lampoh Keude, Aceh Besar, Aceh
Location
Kab. aceh besar,
Aceh
INDONESIA
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum
Published by Universitas Abulyatama
ISSN : -     EISSN : 25489585     DOI : https://doi.org/10.30601/humaniora
Focusing on culture, economy, and law because it is seen from the perspective of Indonesia, especially in Aceh. The humanities journal provides a platform for case studies and analysis, publishing articles that are useful for people and advancing humanities studies. Issues are published two times per year (in April and October).
Arjuna Subject : -
Articles 6 Documents
Search results for , issue "Vol 1, No 1 (2017): April 2017" : 6 Documents clear
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Yushita Marini; Nisha Marina
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 1, No 1 (2017): April 2017
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1182.61 KB) | DOI: 10.30601/humaniora.v1i1.37

Abstract

This study aimed to get empirical evidence regarding the corporate governance mechanism proxied by the size of the board of commisioners, independent directors, the size of the board of directors and audit committees that affect the value of the company. This study using purposive sampling method for collecting samples of the companies listed in Indonesia Stock Exchange that publish the complete annual financial statements for 2010-2014, have the data necessary corporate governance in research, the company has never delisted and present its financial statements in Indonesian Rupiah , From the analysis of the study showed that the size of the board of commisioners, independent directors, and the size of the board of directors affect the value of the company, while the audit committee does not affect the value of the company.
IMPLEMENTASI ANGGARAN DESA DALAM MENINGKATKAN PEMBANGUNAN DESA (SUATU PENELITIAN DI GAMPONG LAMDINGIN KOTA BANDA ACEH) Muhammad Daud
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 1, No 1 (2017): April 2017
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (759.873 KB) | DOI: 10.30601/humaniora.v1i1.38

Abstract

The research with the title” village budget implementation in an effort to boost the development of the village” ( The research is implemented in Gampong Lamdingin banda Aceh) with the intention of budget implementation process in order to improve the development of the village toward Gampong Lamdingin Banda Aceh. This research used qualitative descriptive method, by doing an observation and interview with Keuchik Gampong Lamdingin Banda aceh as the data collection techniques interviews. Within this research, the researcher found that the budget execution process as an effort to boost rural development have done well and transparently, with an open attitude toward the public, and develop the village by way of mutual cooperation and word together with the people in the village. The high level of public participation in the effort to build the village, such as giving money, giving the treasure that is beneficial to the village of mutual interest, as well as contribute ideas to the village for the progress of the village. So with uneven infrastucture development and performance of theapparatus Gampong pro people can improve the gampong development, especially in this case Gampong Lamdingin Banda Aceh.“Village Budget Implementation in an Effort to Boost Rural Development” Study Case In Gampong Lamdingin Banda Aceh. The research with the title “Village budget implementation in an effort to boost the development of the Village”( Study Case in Gampong Lamdingin Banda Aceh) with the intention of budget implementation process in order to improve the development of the village toward Gampong Lamdingin Banda Aceh. This research used qualitative descriptive method. By doing an observation and interviews with Keuchik Gampong Lamdingin Banda Aceh as the data collection techniques. Within this research, the researcher found that the budget execution process as an effort to boost rural development have done well and transparently, with an open attitude towards the public, and develop the village by way of mutual cooperation and work together with the people in the village. The high level of public participation in the effort to build the village, such as giving money, giving the treasure that is beneficial to the village of mutual interest, as well as contribute ideas to the village for the progress of the village. So with uneven infrastucture development and performance of the apparatus Gampong pro people can improve the Gampong development, especially in this case Gampong Lamdingin Banda Aceh.
ASPEK –ASPEK HUKUM PERJANJIAN INTERNASIONAL DAN KAITANNYA DENGAN MOU HELSINKI Maryati B
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 1, No 1 (2017): April 2017
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (934.039 KB) | DOI: 10.30601/humaniora.v1i1.39

Abstract

The Helsinki 2005 Memorandum of Understanding (MoU) is a peace agreement that was made by the international law subjects upon the agreement between the states (Indonesia) and the rebel group (Free Aceh Movement - GAM).  However, there are some questions underlying this agreement. The first is whether the Helsinki MoU can be classified as an international agreement or not if it is viewed from the subjects who signed the agreement. The second issue is about the status of the parties who signed the MoU; whether it can be eliminated according tothe agreement rules or not. The last issue is due to the law consequences ifthose parties break the agreement during the implementation of the MoU. This studyused a qualitative research method. The primary data was collected through interviews and the secondary data was obtained through the library research. The data was analyzed by using descriptive analytical method that was written in the form of report.From the data analysis it is found that the MoU Helsinki is categorized as an international agreement which use a treaty contract that only applies to the parties who sign the agreement. Considering of this agreement that is signed by only two parties which bound by the agreement rules; so, the parties must not be eliminated. This is done in order to keep the agreement to be still in place and not extinct. Further, it is also found that if the infraction happens during the implementation of the agreement i.e break the local laws (qanun) and its derivatives; then, the inflicted party can prosecute the offender into the trial. They also can request for a detriment or ask for the correct implementation of the agreement as it is agreed upon the agreement. If the infraction does occur, it will put the agreement at risk and harm the MoU. It is suggested that the Indonesian government should implement the MoU as it is already stated in the agreement and also bring about the qanun that has been made by both parties. This is done as the way to keep the peace agreement still in place.
ANALISIS PENGENDALIAN MANAJEMEN INTERNAL TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA BANK UMUM PEMERINTAH DI WILAYAH BANDA ACEH Faridah Iriani; Yushita Marini
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 1, No 1 (2017): April 2017
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (851.673 KB) | DOI: 10.30601/humaniora.v1i1.40

Abstract

This study aims to analyze the performance of the internal management control to the system accounting information on a government-owned bank in the city of Banda Aceh. The study was conducted in three state-owned commercial banks in the city of Banda Aceh, namely Rakyat Indonesia’s Bank, Negara Indonesia’s Bank and Tabungan Negara’s Bank. Data was collected by means of documentation, interviews and questionnaires. After testing the quality of the data and then the data were analyzed using qualitative descriptive analysis of statistical data. The survey results revealed internal management control in state-owned commercial bank in the city of Banda Aceh was good enough, thereby increasing the efficiency and effectiveness of the acquisition of information. Accounting information system performance is affected by the internal management controls were nice, user involvement in system development, education and training on accounting information systems and also the presence of prominent representatives are actively involved in the information system.
PENGARUH PEMERIKSAAN DAN PELAKSANAAN SELF ASSESMENT SYSTEM TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK BADAN PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA BANDA ACEH Cut Delsie Hasrina; Yusri Yusri; Nona Maulina
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 1, No 1 (2017): April 2017
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (940.345 KB) | DOI: 10.30601/humaniora.v1i1.36

Abstract

The purpose of this research is to determine the effect of examination and implementation of self assessment system on the level of compliance with corporate tax payers registered in Taxes Service Office (KPP) Pratama Banda Aceh. The used data is in form of primary data by giving the questionnaire to the taxpayers. The sampling technique is random sampling. The sample of this study is 100 respondents, from 100 respondents, there are not all questionnaires did not return because there were 9 questionnaires were not returned, 7 questionnaires were incomplete and therefore unusable. The results showed that, inspection and implementation of self assessment system significantly influence taxpayer compliance rate on KPP Banda Aceh by testing simultaneously with the value of Fscore> Ftable and the value of Tscore> Ttable.
DINAMIKA POLITIK SEPULUH TAHUN PERDAMAIAN DI ACEH (Analisis Politik Kawasan Pesisir Timur Aceh) Usman Usman
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 1, No 1 (2017): April 2017
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1021.647 KB) | DOI: 10.30601/humaniora.v1i1.41

Abstract

The aim of this study is to find out the situation, condition, and politic impact towards Acehnese society in ten years after reconciliation. The qualitative research is used in this study which the result to create a systemic, factual, and accurate description of the facts, characteristics as well as the related phenomena which is being investigation. The collecting data, the researcher used interview and field observation in Lhoksemawe, North Aceh, and Bireun. The result found that the political dominance in the East Coast Aceh is still controlled by Gerakan Aceh Merdeka which is affecting the political policies between Central Government and Aceh Government. For instance, it emerge the major conflicts within Gerakan Aceh Merdeka, such as Din Minimi, and political party rivalry. This political dynamics phenomena also affects the East Coast society life, such as political violence, intimidation, terror, and other political violences

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