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<![CDATA[PENGARUH FORMALISASI PENGEMBANGAN SISTEM, KAPABILITAS TEKNIK PERSONAL, DAN KETERLIBATAN PEMAKAI DALAM PENGEMBANGAN SIA TERHADAP KINERJA SIA BERBASIS KOMPUTER PADA PERBANKAN DI BANDA ACEH ]]>
<![CDATA[Ramadhan, Muhammad Kurniawan]]>;
<![CDATA[Suazhari, Suazhari]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to examine the effect of formalizing system development, personal engineering capabilities, user involvement in developing Accounting Information System on the performance of accounting information systems. Testing used in this study is hypothesis testing. The data source used is primary data in the form of a questionnaire obtained from BUMN banking employees in Banda Aceh and analyzed using multiple linear regression methods. The sampling method used was random sampling with a population of 702 employees in state-owned banks in Banda Aceh, the sampling method uses the Slovin formula so that there are 88 samples in this study. The results of this study indicate that (1) the formalization of system development influences the performance of accounting information systems, (2) the capability of personal techniques influences the performance of accounting information systems, (3) the involvement of users in the development of AIS affects the performance of accounting information systems.]]>
<![CDATA[PENGARUH PERSPEKTIF PEMBELAJARAN DAN PERTUMBUHAN TERHADAP KINERJA PERUSAHAAN DENGAN PENDEKATAN BALANCED SCORECARD (STUDI KASUS PT PERMATA HIJAU PALM OLEO KIM II) ]]>
<![CDATA[Soeseny, Rury Erna]]>;
<![CDATA[Yahya, M. Rizal]]>;
<![CDATA[Haridhi, Musfiari]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this study is to determine the ability of employees; information system capabilities; motivation, empowerment, and alignment; and learning and growth perspectives have an effect on company performance using theapproach balanced scorecard. This research uses descriptive quantitative research. The results showed that the abilities of the employees; information system capabilities; motivation, empowerment, and alignment; and learning and growth perspectives have an effect on company performance using theapproach balanced scorecard.]]>
<![CDATA[PENERAPAN ANGGARAN BELANJA TERHADAP KINERJA OPERASIONAL DI DINAS PERTANIAN DAN PANGAN KOTA MAGELANG ]]>
<![CDATA[Sulistyawati, Yenny Yakub]]>;
<![CDATA[Khotijah, Siti Afidatul]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021 ]]>
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 implementation of the budget for operational performance in the Dinas Pertanian dan Pangan Kota Magelang. The research methods used in this study are qualitative analysis with a descriptive approach. The location of this research is Dinas Pertanian dan Pangan Kota Magelang. Data collection techniques are done with observation, and interviews. After the research, information and observation results can be concluded that in the mechanism of implementation of the budget in the Dinas Pertanian dan Pangan Kota Magelang, after ratified and approved into APBD then RKA converted to DPA. The budget to the operational performance in the Dinas Pertanian dan Pangan Kota Magelang makes a variety of activities that can be followed by the community so that it can be used wisely and help improve the welfare. In addition, there are several barriers to the implementation of activities programs, among others (1) that are unpredictable and out of planning as well; (2) There are limited human resources in the Dinas Pertanian dan Pangan Kota Magelang.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PAJAK DAERAH MENGGUNAKAN METODE VALUE FOR MONEY ]]>
<![CDATA[Putri, Cyntia Johannes]]>;
<![CDATA[Wahyuning Astuti, Sri WIbawani]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to determine how the level of economy, effectiveness, and efficiency of local tax financial performance in Ponorogo Regency. The object of this research is Ponorogo Regency. This research uses a descriptive method. Data collection techniques through documentation which can be done by re-recording, photographing, photocopying or buying. The type of data used is in the form of government published financial reports, namely local tax revenue reports and Ponorogo Regency regional income budget data. The results showed that the financial performance of local taxes measured using economic ratios was in the economic category, the efficiency ratio was in the very efficient category. The results of the effectiveness ratio show that the financial performance of local taxes is very effective.]]>
<![CDATA[ANALISA DETERMINASI TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT SURAKARTA ]]>
<![CDATA[Azizah, Siti Fatonah Nur]]>;
<![CDATA[Rachman, Arief Nugroho]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[Penelitian disini mempunyai tujuan untuk membuktikan pengaruh Layanan Samsat Keliling, Sanksi Perpajakan dan Kualitas Pelayanan pada Kepatuhan WP Kendaraan Bermotor yang terdaftar pada Kantor Samsat Surakarta. Penelitian disini adalah jenis penelitian yang bersifat kuantitatif, metode yang dipakai pada pengumpulan data yaitu data primer dengan penyebaran kuesioner bagi WP kendaraan bermotor pada Kantor Samsat Surakarta. Populasi yang dipakai adalah tidak terbatas dengan teknik sampling yaitu Accidental Sampling. Skala pengukuran kuesioner yang dipakai yaitu skala likert, dengan penyebaran kuesioner sebanyak 100 responden dengan menggunakan kriteria WP kendaraan bermotor yang telah terdaftar pada Kantor Samsat Surakarta. Penelitian disini menggunakan Uji Kualitas Data, Uji Asumsi Klasik dan Regresi Linier Berganda, dalam mengukur valid tidaknya kuesioner yang dipakai pada penelitian, analisis data disini memakai Uji Validitas dan Uji Reliabilitas. Uji Asumsi Klasik pada penelitian ini dipakai sebagai alat untuk mengukur kualitas suatu data maka memakai Uji Normalitas dan Multikolinieritas. Pengujian hipotesis pada penelitian disini dengan memakai Uji Regresi Linier Berganda dan dianalisis memakai Uji T dan Uji F. Hasil dari penelitian ini adalah Layanan Samsat Keliling dan Sanksi Perpajakan tidak memiliki pengaruh yang signifikan terhadap Kepatuhan WP Kendaraan Bermotor pada Kantor Samsat Surakarta, sementara Kualitas Pelayanan memiliki pengaruh yang signifikan terhadap Kepatuhan WP Kendaraan Bermotor di Kantor Samsat Surakarta.]]>
<![CDATA[ANALISIS KEMANDIRIAN DAN EFEKTIVITAS KEUANGAN DAERAH PADA KABUPATEN/KOTA DI PROVINSI ACEH ]]>
<![CDATA[Soviana, Amelia]]>;
<![CDATA[Suparno, Suparno]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study was aimed to analyze the financial performance of regencies government in Aceh Province in 2014-2019 based on the ratio of independently and the ratio of regional financial effectiveness. This research is quantitative descriptive. The data used is secondary data in the form of a budget realization report (LRA). The results showed: 1) The independently of regencies government in Aceh Province in 2014-2019 fluctuates every year with an average of 10.33% falling into the very low category with an instructive relationship pattern, namely the central government still plays a more dominant role than the regions. 2) The trend of independently of regencies government in Aceh Province in 2014-2019 an average of 95.62% shows that there is no development. 3) The financial effectiveness of regencies government in Aceh Province in 2014-2019 tended to decline each year by an average of 92.64%, based on the category of financial capacity, it was said to be quite effective. 4) The trend of regencies government in Aceh Province in 2014-2019 an average of 94.20% shows no progress.]]>
<![CDATA[ANALISIS KUALITAS SISTEM INFORMASI AKUNTANSI PADA SKPK DI LHOKSEUMAWE: PENDEKATAN ANALISIS DESKRIPTIF ]]>
<![CDATA[Salsabila, Cut Inas]]>;
<![CDATA[Yusmita, Fifi]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to determine the accounting information system on the SKPK in the city of Aceh province. Respondents who became the object of this study were Financial Administration Officers and PPK assistants in the city of Lhokseumawe, this study used a combination method. The results showed that 1) The accounting information system in the Lhokseumawe City SKPK can be used to solve problems in recording and preparing financial reports, 2) Information Technology in Lhokseumawe City SKPK has been implemented properly, 3) E-commerce website can be accessed and used by Lhokseumawe City SKPK, 4) Cloud computing in Lhokseumawe City SKPK has been implemented well.]]>
<![CDATA[PENGARUH SISTEM INFORMASI MANAJEMEN DAERAH, KUALITAS DATA INPUT, DAN FAKTOR EKSTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI EMPIRIS SKPD KOTA MEDAN) ]]>
<![CDATA[Fauzan, Muhammad]]>;
<![CDATA[Fachruddin, Rudy]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this research is to examine the effect of SIMDA, Quality of Data, and External Factor on the quality of financial reports. The population of this research is all offices within the ministries and institutions in the Medan region which the sampling technique uses non probability sampling with census method. Respondents who are the object of this research are those who are most responsible for Assets, consisting of goods managers / users and SIMDA application operators, so that 68 respondents are obtained. Data analysis method used is multiple linear regression with the help of SPSS 25. The result of this research shows that (1) SIMDA, Quality of Data, and External Factor has a positive effect on the quality of financial reports, (2) partially SIMDA has a positive effect on the quality of financial reports and (3) partially Quality of Data has a positive effect on the quality of financial reports, (4) partially External Factor has a positive effect on the quality of financial reports]]>
<![CDATA[PENGARUH KUALITAS PELAYANAN PAJAK, SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI KASUS PADA KABUPATEN ACEH UTARA) ]]>
<![CDATA[Kausarina, Azia]]>;
<![CDATA[Nuraini, Nuraini]]>;
<![CDATA[Fitri, Yulia]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021 ]]>
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 effect of service quality, tax sanctions and awareness by taxpayers on taxpayer compliance in paying land and building taxes. Data collection techniques in this study were carried out by distributing questionnaires containing statements with available alternative answers to Land and Building Taxpayers in North Aceh. The data analysis method used is multiple linear regression analysis. Research data processing is done by using SPSS software model for windows. The results of the study indicate that the variables of local government service quality, tax sanctions and taxpayer awareness simultaneously or partially have a significant and significant effect on taxpayer compliance in paying land and building taxes.]]>
<![CDATA[PENGARUH PENATAUSAHAAN BARANG MILIK NEGARA DAN PENERAPAN SISTEM INFORMASI MANAJEMEN AKUNTANSI BARANG MILIK NEGARA (SIMAK BMN) TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA KANTOR KEMENTRIAN NEGARA/LEMBAGA WILAYAH ACEH) ]]>
<![CDATA[Fajri, Abdul Malik]]>;
<![CDATA[Fuadi, Raida]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this research is to examine the effect of administration of state property and application of SIMAK BMN on the quality of financial reports. The population of this research is all offices within the ministries and institutions in the Aceh region which the sampling technique uses non probability sampling with census method. Respondents who are the object of this research are those who are most responsible for BMN, consisting of goods managers / users and SIMAK BMN application operators, so that 68 respondents are obtained. Data analysis method used is multiple linear regression with the help of SPSS 25. The result of this research shows that (1) administration of state property and the application of SIMAK BMN has a positive effect on the quality of financial reports, (2) partially administration of state property has a positive effect on the quality of financial reports and (3) partially application of SIMAK BMN has a positive effect on the quality of financial reports]]>
