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<![CDATA[ANALISIS PENERAPAN PELAPORAN KEUANGAN ENTITAS NIRLABA BERDASARKAN PSAK NO. 45 PADA MASJID DI KOTA BANDA ]]>
<![CDATA[Nazila, Siti Rahma]]>;
<![CDATA[Fahlevi, heru]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this research is to determine the financial statements of mosques in the city of Banda Aceh in compatible with PSAK No. 45 and the quality of the financial report system of mosques in Banda Aceh. The type of research used in this study is descriptive quantitative method with Probability sampling which is using cluster random sampling. The data used in this study are primary data, namely a questionnaire distributed to 50 respondents from 25 mosques in Banda Aceh City. The questionnaire was distributed to the Head of BKM and Treasurer. The research data was obtained directly from the respondents by filling out the questionnaires that were distributed. The results of this study show that mosques in Banda Aceh City in general have not applied PSAK No. 45 concerning Nonprofit Financial Reporting because mosques do not have financial position reports, activity reports, cash flows, notes to financial statements. Mosques only make simple financial reports covering the sources of income, expenses, and cash balances at the end of the period and the obstacles that cause the mosque to not implement PSAK No. 45 namely the constraints of understanding in the preparation of mosque financial reports according to PSAK No. 45 and lack of human resources with accounting background.]]>
<![CDATA[PENGARUH SISTEM KEUANGAN DESA TERHADAP AKUNTABILITAS DENGAN PENGELOLAAN KEUANGAN DESA SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Harafonna, Cut Nadhifa]]>;
<![CDATA[Indriani, Mirna]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 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 the village financial systems on accountability and the role of village financial management as an intervening variable on the relationship of village financial systems to accountability. The population in this study were villages in Pidie Jaya which consisted of 222 villages in 8 sub-districts. Sampling is done using proportional random sampling techniques. The respondents of the study were 102 people from 34 selected villages consisting of village heads, secretaries and treasurers. Data collection is done using a questionnaires that is delivered directly to the respondent. data processing is done by PLS SEM (Structural Equation Modeling-Partial Least Square). The results of this study indicate that village financial systems influence accountability. financial management cannot be an intervening variable for the relationship of the village financial system with accountability.]]>
<![CDATA[ANALISIS EFISIENSI BIAYA PRODUKSI DENGAN PENGGUNAAN BIAYA STANDAR DALAM MENINGKATKAN RASIO NET PROFIT MARGIN (STUDI EMPIRIS PADA UMKM DENDENG SAPI DI BANDA ACEH) ]]>
<![CDATA[Magfirah B, OI Sarah]]>;
<![CDATA[Fitri, Yulia]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this research is to analyze the efficiency of production cost with the use of standard costing. To see if there are some differences between the application of the standar costing and actual costing. Futhermore, this research also seek the option value of the net profit margin ratio in MSMEs of dendeng sapi in Banda Aceh. This research use descriptive statistical analysis to analyze the data. Population in this research are MSMEs listed in Dinas Koperasi dan UMKM Kota Banda Aceh. Based on certain criterias, there are 3 MSMEs as the samples of the research. The research show that standard costing can efficiently the production costs, the difference between the standard costing and the actual production costs that occur is favourable. Based on the results of correlation test there is positive significant correlation between the efficiency of production costs and net profit margin]]>
<![CDATA[ANALISIS PENENTUAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL PRODUK (STUDI EMPIRIS PADA UMKM DENDENG SAPI DI BANDA ACEH) ]]>
<![CDATA[Bahri, Ruthia]]>;
<![CDATA[Rahmawaty, Rahmawaty]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this study was to analyze the determination of cost of goods manufactured by using full costing and variable costing, approachment and to get the information about the difference of selling price between the one which is stated by MSMEs in beef jerky processing industry in Banda Aceh and the one which is the result based on cost plus pricing method. This type of research is descriptive analysis. Based on certain criterias, there are 3 MSMEs as the samples of the research. This research shows that the cost of production of the full costing method is greater than the variable costing method. Results of determining the selling price of products also shows that there is a difference between the selling price of the products specified MSMEs of beef jerky with a selling price obtained from cost plus pricing method.]]>
<![CDATA[PENERAPAN METODE TARGET COSTING DALAM PERENCANAAN BIAYA PRODUKSI UNTUK OPTIMALISASI LABA PADA UMKM DENDENG SAPI ACEH DI BANDA ACEH ]]>
<![CDATA[Affiqah, Cut]]>;
<![CDATA[Fuadi, Raida]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this research was to apply the target costing to the Aceh Cow Beef Jerky Community so that it addressed the difficulties of Aceh cow beef jerky producers in managing production costs and also helped increase the profits that the company could obtain. The type of research used is descriptive comparative research in the form of empirical studies with quantitative approaches. The population in this research were all the Aceh Cow Beef Jerky Community in Banda Aceh with research samples namely Rencong Aceh, Bungong Jaroe, and Gunung Seulawah. The sampling method used is non-probability sampling with a purposive sampling technique. The data sources used are primary data and secondary data. Data collection techniques used were interviews, observation, and documentation. In analyzing the data used target costing and value engineering calculations. Then compare the results of the profit target before and after the use of the target costing method. The results of this study indicate that after applying the target costing method, an increase in profit from the specified profit target is Bungong Jaroe of 2.44% and Rencong Aceh of 0.57%.]]>
<![CDATA[PERANCANGAN SISTEM INFORMASI PERSEDIAAN BARANG MENGGUNAKAN MICROSOFT ACCESS ]]>
<![CDATA[Razaluddin, Muhammad]]>;
<![CDATA[Evayani, Evayani]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[Inventory information system is something that is often heard in a company. A company that is engaged in trading of such distributions must be familiar with the inventory system. The use of manual recording has a negative impact on the company. Looking at company earnings and how many remaining items available manually require a long time. This research aims to design an inventory information system to help employees manage goods and find available items more easily so as to reduce mistakes made by employees. The system designed in this study uses Microsoft Access. This research uses descriptive qualitative method, data collection techniques in research conduct interviews, observation, and literature study conducted directly with the owner of the company. This research produces an application that can help control the inventory of goods more effectively and informally so that it can control the goods entering and leaving the company]]>
<![CDATA[PENGARUH PROFITABILITAS, LIKUIDITAS, FINANCIAL LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013-2015 ]]>
<![CDATA[Diliasmara, Dimas Aldrian]]>;
<![CDATA[Nadirsyah, Nadirsyah]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, financial leverage, dan struktur kepemilikan terhadap ketepatan waktu pelaporan keuangan perusahaan manufaktur di Bursa Efek Indonesia (BEI) secara bersama-sama dan parsial. Dalam penelitian ini profitabilitas diukur dengan menggunakan Return on Assets, likuiditas diukur dengan Current Assets, financial leverage diukur dengan Debt to Equity Ratio, stuktur kepemilikan diukur dengan menggunakan proksi kepemilikan pihak luar yang dihitung dengan persentase kepemilikan pihak luar terbesar perusahaan. Data variabel independen diperoleh dari laporan keuangan tahunan perusahaan manufaktur yang terdaftar di BEI, sedangkan data variabel dependen diperoleh dari The Indonesia Capital Market Institute (TICMI). Periode penelitian yang digunakan adalah 3 tahun yaitu tahun 2013-2015. Dengan metode purposive sampling sehingga total ada 264 perusahaan yang memenuhi kriteria sampel. Regresi logistik digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas, financial leverage, dan struktur kepemilikan berpengaruh secara bersama-sama terhadap ketepatan waktu pelaporan keuangan. Likuiditas dan financial leverage tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan secara parsial. Profitabilitas dan stuktur kepemilikan berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan]]>
<![CDATA[PERSEPSI TENTANG FAKTOR-FAKTOR YANG MEMPENGARUHI KORUPSI (STUDI PADA SKPD DI KOTA BANDA ACEH) ]]>
<![CDATA[Aprilia, Surita]]>;
<![CDATA[Islahuddin, Islahuddin]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[Penelitian ini bertujuan untukmengetahui dan menganalisis bahwa perilaku individu, kelembagaan pemerintah daerah, penerapan perundang-undangan serta pengawasan mempengaruhi terjadinya perilaku korupsi di SKPD Kota Banda Aceh.Data yang digunakan adalah data primer berupa persepsi responden pada SKPD di Kota Banda.Penelitian ini adalah kualitatif, yang menjadi objek penelitian ini adalah 27SKPD di Kota Banda Aceh.Metode analisis yang digunakan adalah regresi linear, Data diolah dengan menggunakan program Softwere Statistic Product and Service Solution (SPSS versi 22).Hasil penelitian ini menunjukan bahwa jika perilaku individu, kelembagaan pemerintah daerah, peraturan perundang-undangan, dan pengawasan tidak mengalami perubahan atau diasumsikan sudah berjalan dengan normal, maka perilaku korupsi di SKPD Kota Banda Aceh secara konstan hanya berpeluang terjadi sebesar -02.785 pada standar skala likert]]>
<![CDATA[PENGARUH KONDISI KEUANGAN PERUSAHAAN, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN REPUTASI KAP TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 ]]>
<![CDATA[Akbar, Rivaldi]]>;
<![CDATA[Ridwan, Ridwan]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 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 financial distress, size firms, growth companies, and reputation public accounting firm on acceptance of going concern opinion. The method of this research is a quantitativ approach and SPSS as an analysis tool. Object under study is a mining companies listed on Indonesia Stock Exchange during the periode 2015-2017,as many 33 companies for 3 years with 99 total sample. Testing is done by using logistic regresion analysis by using SPSS version 25.The result showed that the financial distress proxied by the calculation of altman modification model has no significant on the acceptance of going concern audit opinion. Second, the firm size has significant and positive effect on the acceptance of going concern opinion. Third, the growth companies has significant and negative effect on the acceptance of going concern opinion. Finally, the reputation of the public accounting firm proxied at the scale of the public accounting firm has no significant effect on the acceptance of going concern audit opinion]]>
<![CDATA[PENGARUH PERAN MASYARAKAT MADANI DAN SISTEM PENGENDALIAN INTERN TERHADAP OPINI AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA KABUPATEN/KOTA DI PROVINSI ACEH) ]]>
<![CDATA[Surya, Juanda]]>;
<![CDATA[Suparno, Suparno]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this study is to examine the influence of civil society roles proxyed by human development index variables, community education level, and income level of the community, and internal control system to audit opinion of local government financial report on districts / cities in Aceh Province. The method used in this research is census method. The data used are secondary data in the form of human development index data, income level of society, level of public education and report of examination result of Supreme Audit Board of Republic Indonesia. Objects in this study are all districts/cities in Aceh Province which consists of 18 districts and 5 cities. The analysis used is logistic regression analysis. The results of this study indicate that (1) the human development index influence on the audit opinion of the local government financial report (2) the education level of the community influences on the audit opinion of the local government financial report (3) the income level of society influences on the audit opinion of local government financial report (4) The internal control system influence on the audit opinion of local government financial report]]>
