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<![CDATA[PENGARUH CAPITAL ADEQUACY RATIO, PEMBIAYAAN MUSYARAKAH DAN TINGKAT MARJIN MURABAHAH TERHADAP FINANCING TO DEPOSIT RATIO (STUDI PADA BANK UMUM SYARIAH DI INDONESIA) ]]>
<![CDATA[irawan, andi]]>;
<![CDATA[Ridwan, Ridwan]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[Bank syariah merupakan industri keuangan yang mengandalkan pembiayaan untuk menunjang kinerjanya. Hal ini sering dikaitkan dengan adanya rasio pembiayaan (FDR). Financing to deposit ratio (FDR) sendiri adalah rasio antara besarnya seluruh volume pembiayaan yang disalurkan oleh bank dan jumlah penerimaan dana dari berbagai sumber. Secara garis besar financing to deposit ratio (FDR) juga merupakan rasio keuangan perusahaan perbankan yang berhubungan dengan aspek likuiditas. Populasi dalam penelitian ini adalah semua bank umum syariah di Indonesia yang memenuhi kriteria sebagai objek penelitian, yaitu berjumlah 11 Bank. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data yang dipakai merupakan laporan keuangan tahunan bank periode tahun 2013 s.d 2015 yang diperoleh dari situs masing- masing bank. Dengan total unit analisis berjumlah 33 laporan keuangan bank umum syariah selama periode 3 tahun. Analisis data yang digunakan dengan uji asumsi klasik dan pengujian hipotesis, penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara simultan keseluruhan variabel independen mempengaruhi variabel dependen. Pengujian secara parsial memperlihatkan hasil bahwa hanya variabel capital adequacy ratio saja yang mempengaruhi financing to deposit ratio. Sedangkan variabel independen lainnya yaitu pembiayaan musyarakah dan tingkat margin murabahah tidak berpengaruh terhadap financing to deposit ratio.]]>
<![CDATA[PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERBANKAN UMUM SYARIAH BERDASARKAN ISLAMICITY PERFORMANCE INDEX ]]>
<![CDATA[Nazra, Mulqi]]>;
<![CDATA[Suazhari, Suazhari]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this reaserch is to examine the influence of intellectual capital toward financial performance based on islamicity performance index of Islamic banks in Indonesia during 2015-2017. The samples of this study are twelve Islamic commercial banks that were initially selected by using purposive sampling method. Islamicity performance index is used as a measurement of financial performance of Islamic banks which are consist of profit sharing ratio and zakat performance ratio. The analysis technique performed in this study is partial least squares (PLS). The results of this reaserch show that Intellectual capital has negative influence to financial performance.]]>
<![CDATA[PENGUKURAN TRANSPARANSI KEUANGAN DAERAH BERBASIS WEBSITE PADA KABUPATEN/KOTA DI INDONESIA ]]>
<![CDATA[Alwahidi, Muhammad Rizki]]>;
<![CDATA[Darwanis, Darwanis]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this study was to measure the level of regional financial transparency and see the correlations between the wealth of the local government and BPK's opinion on the level of regional financial transparency in districts / cities in Indonesia. The sample taken in this study is probability sampling with Slovin method. The number of samples used in this study is 224 districts / cities. The data obtained were analyzed using Simple Pearson correlation method. The results of this study indicate that the average level of regional financial transparency in districts / cities in Indonesia is 18.85%. The highest value is 71% obtained by Natuna Regency and the lowest value is 2.09 obtained by 48 regencies / cities in Indonesia. The results of this study also show that the level of local government wealth and BPK's Opinion have a very low relationship to the level of regional financial transparency.]]>
<![CDATA[PENGARUH MOTIVASI BELAJAR, FASILITAS,PERCEIVED CONTROL DAN MODEL PEMBELAJARAN TERHADAP PRESTASI MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS SYIAH KUALA ]]>
<![CDATA[Safira, Ulfa]]>;
<![CDATA[Fuadi, Raida]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this study is to determine and analyze the influence of learning motivation, facilities, perceived control, and learning model of educator accountants on the achievement of accounting students of the Shia Kuala University. The sample taken in this study is probability sampling with random sampling method. The number of samples used in this study were 200 respondents. The data obtained were analyzed by using Linear Regression Analysis with SPSS IMB Ver 22 program. The results of this research indicate that variables of learning motivation, facilities, perceived control, and learning models has positively significant impact to student achievement.]]>
<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP PERENCANAAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 ]]>
<![CDATA[Rahmadini, Indah]]>;
<![CDATA[Ariani, Nita Erika]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to examine the effect of profitability, leverage, and corporate governance on tax planning. The independent variables used in this study are profitability, leverage, institutional ownership, managerial ownership, independent commissioners and audit committees. While the dependent variable in this study is tax planning.Tax planning in this study the measured of Cash Effective Tax Rate (CETR). The population in this study are manufacturing companies listed on Indonesian Stock Exchange (BEI) in the period 2014-2017. Determination of samples in this study using purposive sampling method. There are 45 manufacturing companies listed on BEI used as research samples based on predetermined criteria. The results showed that profitability, leverage, managerial ownership, independent commissioners and audit committees had a significant effect on tax planning. Meanwhile institutional ownership has no significant effect on tax planning]]>
<![CDATA[ANALISIS AKUNTABILITAS, TRANSPARANSI DAN EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) (STUDI KASUS PADA SMP NEGERI 3 DAN SMP ISLAM YPUI DARUL ULUM DI KOTA BANDA ACEH) ]]>
<![CDATA[Ammar, Faisyal]]>;
<![CDATA[Bustamam, Bustamam]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this study was to determine the implementation of accountability, transparency, and effectiveness in managing the School Operational Assistance (BOS) funds in public and private Junior High School in Banda Aceh City. This research involved two objects, Junior High School 3 Banda Aceh and Islamic Junior High School YPUI Darul Ulum. This research used the qualitative descriptive method and also used primary and secondary data in data collection. The primary data were obtained directly by interviewing informants that were BOS coordinator in Education and Culture Services of Banda Aceh City and school BOS team consisting of the school principal and BOS treasure. The data were collected by direct observation in the field. The secondary data were collected by using documentation technique. In analyzing the data, the researcher used data reduction, data presentation, and data verification. The result of the study showed that the accountability, transparency, and effectiveness in managing the School Operational Assistance (BOS) funds in Junior High School 3 Banda Aceh were in accordance with the Regulation of the Minister of Education and Culture (Permendikbud) No. 26 of 2017 which reflected good governance, while the management of the School Operational Assistance (BOS) funds in Islamic Junior High School YPUI Darul Ulum Banda Aceh in terms of transparency was still not perfect, but in terms of accountability and effectiveness were in accordance with the Regulation of the Minister of Education and Culture (Permendikbud) No. 26 of 2017.]]>
<![CDATA[ANALISIS PENILAIAN KINERJA DENGAN METODE BALANCED SCORECARD PADA ORGANISASI NONPROFIT (STUDI PADA UPT PERPUSTAKAAN UNSYIAH) ]]>
<![CDATA[MEUTHIA, FITRIZA DARA]]>;
<![CDATA[Fahlevi, heru]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[UPT Perpustakaan Unsyiah by using balanced scorecard method and requiring the responses of the stakeholders (Head of the Unsyiah Library and Quality Assurance Staff) related to the advantages of balanced scorecard assessment in UPT Perpustakaan Unsyiah. This research uses descriptive qualitative research approach with type of case study investigation. The respondents in this study are 125 library visitors/ users, and 38 staff/ librarians. Based on the results of the study, the overall performance of Perpustakaan Unsyiah is in good criteria. Financial perspective with a score of 20, means that library financial management is effective and efficient by decreasing the cost of using the cost e-journal unit, learning and growth with a score of 19.5 means library human resources have been well developed, as well as internal business processes and customer perspectives with each each score of 19.35 means that both visitors / library users and employees / librarians are satisfied with unsyiah library services. According to the stakeholders, balanced scorecard can be used as the tool for the evaluation of Syiah Kuala University Librarys performance, because the BSC provide more informative, strongly relevant for making decision more effectively.]]>
<![CDATA[PENGARUH RETURN ON ASSET, BIAYA OPERASIONAL ATAS PENDAPATAN OPERASIONAL, FINANCING TO DEPOSIT RATIO, DAN NON PERFORMING FINANCING TERHADAP TINGKAT BAGI HASIL DEPOSITO MUDHARABAH (Studi Empiris pada Bank Umum Syariah di Indonesia Periode 2012-2015) ]]>
<![CDATA[Fadilawati, Nuri]]>;
<![CDATA[Fitri, Meutia]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to examine the effect of ROA (Return on Asset), BOPO (Operating Expenses to Operating Income), FDR (Financing to Deposit Ratio), and NPF (Non Performing Financing) to level of profit sharing mudharabah deposit of Islamic banks in Indonesia for the period of 2012-2015. The technique that used in this study is purposive sampling. From 12 Islamic banks listed in BI (Indonesia Bank) in 2012-2015, 11 Islamic banks are choosed as the sample in this study. The type of data used in this study is secondary which is financial statement. The analysis technique used in this study is multiple linear regression using IBM SPSS (Statistical Package fo Social Science) 20th version program. The result of the study show that ROA, BOPO, FDR, and NPF silmutaneously have significant effect on level of profit sharing mudharabah deposit. Partial results show that ROA have no effect on level of profit sharing mudharabah deposit, BOPO have significant negative effect, FDR have significant positive effect, and NPF have significant negative effect on level of profit sharing mudharabah deposit.]]>
<![CDATA[ANALISIS PENERAPAN AKUNTANSI DAN KESESUAIANNYA BERDASARKAN PSAP NO 07 TERHADAP ASET TETAP PADA DINAS PENGELOLAAN KEUANGAN DAN KEKAYAAN DAERAH DI KAB. ACEH TENGAH ]]>
<![CDATA[Isma, Bahgieni]]>;
<![CDATA[Saleh, Muhammad]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this study was to find out how the application of accounting to fixed assets was carried out by the Regional Financial and Wealth Management Office (DPKKD) of the Regency. Central Aceh and to find out whether the DPKKD Kab. Aceh Tengah has implemented fixed asset accounting in accordance with the Statement of Government Accounting Standards (PSAP) No 07. This type of research is descriptive qualitative research. The data used in this study are primary data and secondary data obtained by interview techniques and documentation. The results of this study indicate that the District DPKKD Aceh Tengah has treated its fixed assets in accordance with PSAP Number 07 in terms of recognition, assessment and reporting of fixed assets.]]>
<![CDATA[PENGARUH PENGENDALIAN INTERNAL, KEJELASAN SASARAN ANGGARAN, DAN PERGANTIAN KEPALA SKPD TERHADAP AKUNTABILITAS KINERJA ]]>
<![CDATA[Manullang, Surya Benediktus]]>;
<![CDATA[Abdullah, Syukriy]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpoese of this study was to determine the effect of internal controls (PI), budget clarity (KSA) and the change of head of agency (PKS) on performance accountability (AK) at agencies of North Sumatera Province for Fiscal Year 2017. Samples in this study is at least 3 employees who perform accounting functions or use of budgets at 41 unit of the agencies in the Province of North Sumatera, so that obtained 60 observations. Data were analyzed by using multiple regression analysis with the help of SPSS program. The data used in the primary data in the form of interviews and giving questionnaires to employees. The result of the research shows that (1) internal control (PI) has influence to performance accountability (AK) with positive influence, (2) budget clarity (KSA) has positive effect on performance accountability (AK), (3) changed of head of agency (PKS) have negative effect on performance accountability (AK).]]>
