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<![CDATA[PENGARUH BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO), NON PERFORMING FINANCING, DAN UKURAN PERUSAHAAN TERHADAP TINGKAT EFISIENSI PERBANKAN SYARIAH DI INDONESIA ]]>
<![CDATA[Fauzi, Rizka]]>;
<![CDATA[Daud, Rulfah M]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This research aims to investigate the influence of BOPO, Non Performing Financing, and Firm Size on Efficiency Level of Islamic Banking in Indonesia. The efficiency score is obtained using Data Envelopment Analysis (DEA) Method. The type of data employed is secondary data from financial statements of each banks between 2014 and 2018. The results of this research indicate that (1) Operating Expenses against Operating Income, Non Performing Financing, and Firm Size simultaneously affect the efficiency level, (2) Operating Expenses against Operating Income does not affect the efficiency level, (3) Non Performing Financing does not affect the efficiency level, and (4) Firm Size affects the efficiency level of islamic banking in Indonesia]]>
<![CDATA[ANALISIS IMPLEMENTASI PSAK 105 AKUNTANSI PEMBIAYAAN MUDHARABAH PADA BANK MUAMALAT CABANG BANDA ACEH ]]>
<![CDATA[Putra, Dwi Andika]]>;
<![CDATA[Arfan, Muhammad]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to find out how the mudharabah financing mechanism at Bank Muamalat Banda Aceh and whether the application of mudharabah accounting treatment at Bank Muamalat Banda Aceh is in accordance with PSAK 105. The research methodology used is a qualitative method using descriptive analysis techniques that provide an overview of the treatment mudharabah financing accounting at the Bank Muamalat Banda Aceh. The results of the analysis state that the accounting treatment of mudharabah financing at the Bank Muamalat Banda Aceh has been carried out well because the recording of transactions has been carried out in accordance with Financial Accounting Standards. However, at the beginning of the application of accounting, the recognition of the mudharabah contract was not regulated in PSAK 105. However, at that time the Bank Muamalat Banda Aceh recognized it first as an obligation because there had not yet been capital surrender to mudharib. In the application of accounting when recognition of purchases for acquisition prices is not regulated in PSAK 105. Bank Muamalat Banda Aceh recognizes it as an additional inventory. Mudharabah financing procedures at Bank Muamalat Banda Aceh are quite good and thorough so as to minimize the risk of financing. Starting from the request for financing, BI checking, decisions, realization, monitoring up to repayment to the bank as the owner of the funds]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PT. BANK ACEH SYARIAH DENGAN MENGGUNAKAN MODEL SHARIA CONFORMITY AND PROFITABILITY (SCnP) DAN CAMEL ]]>
<![CDATA[Jayusma, Sri]]>;
<![CDATA[Haridhi, Musfiari]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020 ]]>
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 financial performance of PT. Bank Aceh Syariah by using Sharia Conformity and Profitability ( SCnP ) and CAMEL models, and to see the difference in the level of financial performance of the both models. Type of this research is quantitative descriptive analysis. The object of this research is PT. Bank Aceh Syariah . The data used are monthly financial statement for 28 months obtained from the official website of the bank. The results of this study show that by using SCnP the performance of banks is spread into four different quadrant almost every month and in 2018 the bank was able to show an increase which is on average Upper Right Quadrant (URQ). As for using CAMEL model, it shows good performance at the ratio of CAR, RORA, BOPO and FDR. While at the ratio of NPM and ROA the bank has not been able to reach the established criteria.]]>
<![CDATA[PENGARUH TINGKAT KETERGANTUNGAN DAERAH, TEMUAN AUDIT BPK, JUMLAH SATUAN KERJA PERANGKAT DAERAH, DAN UKURAN LEGISLATIF TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Ridwan, M]]>;
<![CDATA[Yahya, M Rizal]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This research aims to determine the influence of intergovernmental revenue, audit findings of the BPK, functional differentiation and legislative size to the level of disclosure of Local Government Financial Statements (LKPD) district/city in Aceh in 2015-2017. The population in this research is the Regency/city government in Aceh. The sample techniques in this study used the census method with 69 samples of the BPK-RI test Results Report of 2015-2017. The independent variables examined in this study were intergovernmental revenue, the BPK audit findings, the number of SKPD, and the legislative measures. While the dependent variable is the level of disclosure of Local Government Financial Statements (LKPD). The type of data used in this study is secondary data. The analyses used in this study were multiple linear regression. Subsequent data is processed by using the SPSS test tool. The results of the study showed the intergovernmental revenue, BPK audit findings, the number of SKPD, and the size of the legislature jointly impacted the level of LKPD disclosure. A partial intergovernmental revenue and the number of SKPD have a positive effect on LKPD disclosure rates, whereas BPK audit findings and legislative measures negatively affect LKPD disclosure rates.]]>
<![CDATA[THE ANALYSIS OF PRICE AND TRADING VOLUME OF STOCKS IN THE INFRASTRUCTURE SECTOR LISTED ON IDX BEFORE AND AFTER THE PRESIDENTIAL ELECTION 2019 ]]>
<![CDATA[Fahira, Suri Rahma]]>;
<![CDATA[Islahuddin, Islahuddin]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020 ]]>
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 market reaction to the presidential election year 2019 indicated by the average price and trading volume of stocks in the infrastructure sector listed on the Indonesia Stock Exchange before and after the Presidential Election. This research used t-test model. It was found that there was no reaction in stock price, both between sectors and within infrastructure sector. While in the volume of trading, there was reaction between sectors, but there was no reaction within infrastructure sector. So, there is market reaction in Indonesia capital market during the event, but the reaction may not be affected by political event. In other words, Indonesian capital market (in this case IDX) did not react to the presidential election]]>
<![CDATA[PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH (SPIP) DAN PERAN KOMITE SEKOLAH TERHADAP PENCEGAHAN FRAUD PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA SMP NEGERI DI BANDA ACEH ]]>
<![CDATA[Ramadhani, Lisa]]>;
<![CDATA[Suparno, Suparno]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to determine the effect of the Government Internal Control System (SPIP) and the role of school committee on the fraud prevention of management of school operational funds (BOS). The population of this research were headmaster, vice principal, and BOS treasurer of 19 Junior High Schools in Banda Aceh with the total 57 respondents. The research was conducted by using census method. The data source in this study are primary data obtained from questionnaires to the respondents. The testing of the influences of independent variables toward dependent variable was done by using multiple linear regressions model. The results of this research show that both partially simultaneously, Government Internal Control System (SPIP) and the role of school comittee are significantly influential to the fraud prevention of management of school operational funds (BOS) of Junior High Schools in Banda Aceh.]]>
<![CDATA[PENGARUH TURNOVER INTENTION, ORGANIZATION COMMITMENT, DAN LOCUS OF CONTROL TERHADAP DYSFUCNTIONAL AUDIT BEHAVIOUR ]]>
<![CDATA[Setiawan, Muhammad Yolly]]>;
<![CDATA[Fitri, Fauziah Aida]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to find out and evaluate the influence of turnover intention, organization commitment and locus of control toward dysfunctional audit behavior. Based on the census method, th is research used samples of 64 respondents as auditors who work in Finance and Development Supervisory Agency (BPKP) of Aceh Representative. This study was conducted using primary data obtained through the questionnaire. The data analysis used multiple regression analysis with data processing using SPSS version 22. The result of the study shows that turnover intention does not have a significant influence on dysfunctional audit behavior. While organization commitment and locus of control have a significant influence on dysfunctional audit behavior.]]>
<![CDATA[PENGARUH PENERAPAN SISTEM INFORMASI AKUTANSI TERHADAP KINERJA KARYAWAN BRI CABANG BANDA ACEH ]]>
<![CDATA[Wiranto, Dico]]>;
<![CDATA[Muslim, Muslim]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The problem in this study is whether How Accounting Information Systems affect Employee Performance. The purpose of this study was to determine the effect of the effect of Accounting Information Systems on Employee Performance. The location of the study is at PT Bank BRI Banda Aceh, the number of respondents is 105 customers, while the sampling technique uses Non Probability Sampling where researchers accidentally meet with the Employee, the technique of collecting data is a questionnaire, data analysis is calculated with the help of SPSS 19.0 with qualitative analysis tools and quantitatively and using a simple regression analysis hypothesis test. From the results of the research and discussion of the analysis of the results that have been carried out in this study, it can be concluded that the Accounting Information System has a positive effect on Employee Performance at the BRI Branch and the Banda Aceh Region. It can be said that accounting information systems are very helpful for a number of employee jobs, and SIA at Bank BRI is currently quite good at measuring performance. It has been proven in this study that AIS assesses that employee performance can be assessed from a program]]>
<![CDATA[PENGARUH PARTISIPASI MASYARAKAT, KAPASITAS APARATUR GAMPONG DAN PENGAWASAN BADAN PERMUSYAWARATAN GAMPONG TERHADAP KINERJA PENGELOLAAN ALOKASI DANA GAMPONG (STUDI PADA KECAMATAN GEUMPANG, MANE, DAN TANGSE KABUPATEN PIDIE) ]]>
<![CDATA[Sari, Rizky Ananda]]>;
<![CDATA[Ningsih, Endang Surasetyo]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to examine the effect of community participation, the capacity of the village apparatus, and the supervision of the village consultative department on the performance of village fund allocation management in Geumpang, Mane and Tangse sub-districts of Pidie District. The primary data used is obtained from closed questionnaire using Likert scale. There are 185 samples of data that become the object of research. Hypotheses were tested using multiple linear regression analysis. The results showed that simultaneously the variables of community participation, the capacity of the village apparatus, and the supervision of the village consultative department had an effect on the performance of the village fund allocation management. Partially, the result of the research indicates that (1) the participation of the community influences the performance of the management of the village fund allocation, (2) the capacity of the village apparatus affects the management performance of the village fund allocation and (3) the supervision of the village consultative department affects the performance of the village fund allocation management.]]>
<![CDATA[PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI KHUSUS, DAN LUAS WILAYAH TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH ]]>
<![CDATA[Maulana, Fajar]]>;
<![CDATA[Fadhlia, Wida]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to examine the effect of Local Revenue, Special Allocation Funds, and Area Size on Capital Expenditures. The data used in this study are secondary data obtained from the Aceh Financial Management Agency. The unit of analysis in this study is the 2014-2018 Regency/City Budget Realization Report. The sample in this study was Aceh Province consisting of 23 Regencies/Cities. The analysis technique used is multiple linear regression using SPSS 24. This study uses the independent variables Regional Original Revenue, Special Allocation Funds, and Area and the dependent variable Capital Expenditure. The results of this study indicate that in the simultaneous testing (F test), the variable Local Revenue, Special Allocation Funds, and Area Size have a significant effect on capital expenditure. . In the partial test, the variable of Original Regional Revenue, Special Allocation Funds, and area size affect capital expenditure.]]>
