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<![CDATA[IMPLEMENTASI KOMPONEN KEGIATAN PENGENDALIAN SISTEM PENGENDALIAN INTERN PEMERINTAHAN (SPIP) DALAM MEWUJUDKAN PRINSIP TRANSPARANSI PADA DISBUDPAR ACEH ]]>
<![CDATA[Iradah, Nirma Via]]>;
<![CDATA[Yahya, Muhammad Rizal]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to determine the implementation of control activities of Government Internal Control System at Disbudpar Aceh by looking at the elements of control activities, namely reviewing the performance of the relevant agencies, fostering human resources, controlling over managing information systems, physical control over assets, determining and reviewing on performance indicators and measures, segregation of functions, authorization of important transactions and events, accurate and timely recording of transactions and events, restrictions on access to resources and their records, accountability of resources and their recording, good documentation of internal control systems and important transactions and events that instill transparency. This research is a case study research with a descriptive-qualitative paradigm approach and interviews as a method of collecting data. The results of this study show that Disbudpar Aceh has implemented the eleven elements of control activities of Government Internal Control System in accordance with PP No. 60/2008, in which the application of control activities made a good contribution to the Disbudpar Aceh in creating the transparency]]>
<![CDATA[IMPLEMENTASI PROGRAM APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM MENGELOLA KEUANGAN DESA (STUDI KASUS PADA DESA LAMBARO SKEP, KECAMATAN KUTA ALAM, KOTA BANDA ACEH) ]]>
<![CDATA[Ar-Raniry, Nazarina]]>;
<![CDATA[Muniruddin, Said]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study discusses the application process of the Village Financial System (Siskeudes) in managing village finances based on Permendagri Number 20 of 2018 concerning Village Financial Management. The research method used is descriptive qualitative. The research location chosen was Lambaro Skep Village, Kuta Alam District, Banda Aceh City. The informants who were the informants in this study were the village head (keuchik), the village secretary, and the head of financial affai rs at Lambaro Skep Village. The data source of this research is primary data obtained from interviews, observations, and documentation. The results showed that the process of implementing Siskeudes in the Lambaro Skep Village Government was carried out based on five stages (planning, implementation, administration, reporting and accountability) and could be said to be successful even though there were still small obstacles in the administration stage and the Siskeudes application also played a role in the process of disbursing village funds.]]>
<![CDATA[IMPLEMENTASI MAQASHID SYARIAH PADA PENERAPAN CORPORATE SOCIAL RESPONSIBILITY DI BANK UMUM SYARIAH BANDA ACEH ]]>
<![CDATA[Novia, Diva]]>;
<![CDATA[Fitri, Meutia]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to determine whether there are implementation Maqashid Syariah of CSR programs at Syariah Bank in Banda Aceh. The results of weighting the CSR program also determine the Banda Aceh sharia bank that implements Maqashid Syariah the best. The research method used in the research is descriptive analysis research. The type of data used is primary data obtained through interviews with parties directly related to the provision of CSR programs at each bank, this data is also supported by secondary data in the form of a list of CSR activities that have been carried out. The results of this study indicate that there is a true implementation of Maqashid Syariah in implementing CSR in every Islamic bank in Banda Aceh. The data also shows that the best Islamic banks in implementing Maqashid Syariah have the highest score of 25, where the score shows that the implementation is categorized as "very good" over the highest score weights obtained.]]>
<![CDATA[FRAUD PENTAGON SEBAGAI ALAT PENDETEKSI FINANCIAL STATEMENT FRAUD : LITERATUR REVIEW ]]>
<![CDATA[Permatasari, Ditya]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to detect the possibility of fraud in the financial statements by using the fraud pentagon. The fraud pentagon is an extension of the fraud triangle and fraud diamond theory which is used to detect fraud in financial statements. The method used in this study is the Systematic Literature Review (SLR) which examines previous research on financial statement fraud and the fraud pentagon. The data used is data from a second party. Analysis of the data in this study by mapping 28 selected journals from 2017 to 2020 in the Google Scholar database. Based on the results of the research conducted, it shows the factors that influence financial statement fraud which are divided into five indicators, namely pressure, opportunity, rationalization, competence and arrogance which are then translated into several proxies with quantitative research types. The factor that is widely studied is the change in director as much as 27 times. But for the factors that have a lot of influence on the occurrence of financial statement fraud is financial stability (financial stability). This means that when the company's financial stability is threatened due to economic and industrial factors, the company will have the potential to commit financial statement fraud.]]>
<![CDATA[PENGARUH DUKUNGAN MANAJEMEN PUNCAK, BUDAYA ORGANISASI, DAN KEMAMPUAN PENGGUNA SISTEM INFORMASI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA PT. BANK ACEH SYARIAH KANTOR PUSAT OPERASIONAL ]]>
<![CDATA[Muttaqin, Arif]]>;
<![CDATA[Fitri, Yulia]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 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 and analyze the effect of top management support, organizational culture and the ability of users of information systems on the performance of accounting information systems at PT. Bank Aceh Syariah operational head office. This type of research is causal associative with census sampling method on 36 employees of PT. Bank Aceh Syariah KP. Operational. Data was collected using a questionnaire. The results of data analysis using multiple linear regression analysis techniques. The results of the study indicate that top management support and the ability of users of information systems partially have a significant effect on the performance of accounting information systems. Meanwhile, organizational culture partially has no effect on the performance of accounting information systems. However, simultaneously top management support, organizational culture and the ability of users of information systems have a significant effect on the performance of accounting information systems at PT. Bank Aceh Syariah KP. Operational (sig. 0.000 0.05). Therefore, the PT. Bank Aceh Syariah KP. Operations are expected to further improve the support of top management, the ability of users of information systems, and organizational culture in order to achieve good accounting information system performance.]]>
<![CDATA[PERBANDINGAN RISIKO OBLIGASI SYARIAH DAN KONVENSIONAL DI INDONESIA ]]>
<![CDATA[Mutia, Evi]]>;
<![CDATA[Tamliqa, Heri]]>;
<![CDATA[Fadhlia, Wida]]>;
<![CDATA[Suparno, Suparno]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[Islamic and conventional bonds are two kinds of financial instruments that share in the Indonesian capital market. Islamic Bond (Sukuk) is bonds that the implementation based on the principles of Islamic law. Sukuk is not like other interest-based securities, but in conventional bond yields received one of them in the form of interest. The conventional bonds are based on debt instrument while the Sukuk financing is based on the equity method. The aim of this research is the comparative analysis of risk between sukuk and conventional bond in Indonesia by using model calculations Value at Risk (VaR) framework for the period 2010-2014. This study used various methods on analyze the data. The result indicates that there is a significant performance difference between Bonds and sukuk based on Yield toMaturity. YTM of sukuk is greater than conventional bonds. When compared risk with conventional bonds the sukuk stands better in these sensitivity measures and sukuk have a lower level of risk than conventional bonds.]]>
<![CDATA[IMPLEMENTASI ASAS TATA KELOLA YANG BAIK PADA KOPERASI MITRA DHUAFA REGIONAL ACEH ]]>
<![CDATA[Anggraini, Sarah]]>;
<![CDATA[BZ, Fazli Syam]]>;
<![CDATA[Bustamam, Bustamam]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to analyze how the principles of good governance apply to Aceh Regional Mitra Dhuafa Cooperative (KOMIDA) based on the policy standards that have been determined by the National Committee on Governance Policy (KNKG). The implementation of a standardized governance system in KNKG policies is able to encourage and improve management and evaluate how the activities and performance of the organization are in order to achieve efficiency and effectiveness from the functions and assets of the Aceh Regional Mitra Dhuafa Cooperative (KOMIDA).This research using descriptive analytical research to 20 employees of Aceh Regional Mitra Dhuafa Cooperative (KOMIDA). Data collection techniques used research instruments in the form of questionnaires and interviews. The results obtained from this study that Aceh Regional Dhuafa Mitra Cooperative (KOMIDA) has implemented an improved governance system based on the KNKG standard which is described as follows. The principle of transparency scored 86 percent in the very good category, the principle of accountability scored 84.25 percent in the very good category, the principle of accountability resulted in a score of 88.25 percent in the very good category, the principle of independence scored 84.5 percent in the very good category and the principle of fairness resulted in a score of 88.5 percent in the very good category.Keywords--Principles of Good Governance, Aceh Regional Mitra Dhuafa Cooperative (KOMIDA)]]>
<![CDATA[TAX PLANNING ANALYSIS THROUGH THE DEPRECIATION AND REVALUATION METHODS OF FIXED ASSETS TO MINIMUM TAX LOAD AT PT. TASPEN (PERSERO) TASIKMALAYA BRANCH ]]>
<![CDATA[Faisal, Deni]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this thesis research is to determine tax planning through the depreciation method and fixed asset revaluation of the tax burden at PT. Taspen (Persero) Tasikmalaya Main Branch. This research method uses descriptive research. This study collects facts and identifies data that discusses tax planning issues in the field of depreciation and revaluation of fixed assets against the tax burden borne by the company. The results of this study are expected to provide input to the management of PT. Taspen (Persero) Tasikmalaya Main Branch in carrying out depreciation of fixed assets, it is better to pay attention to the latest tax laws in order to further optimize the allowable tax burden according to taxation and revaluation of fixed assets by PT. TASPEN (Persero) is not a requirement then PT..The conclusion of this research is that with the depreciation and revaluation of the company's fixed assets, PT. Taspen (Persero) Tasikmalaya Main Branch can save or minimize the tax burden that must be paid by the company]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN: STUDI KASUS KABUPATEN/KOTA DI ACEH ]]>
<![CDATA[Munawir, Munawir]]>;
<![CDATA[Meutia, Rita]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[AbstractThis study aims to examine the effect of audit findings, central government transfers and level of regional wealth on the financial performance of district/city governments in Aceh Province. The object of research is the report on the results of the examination of the Regional Financial Management Report (LHP-LKPD) and the Budget Realization Report (LRA) of 23 district/city governments in Aceh Province. The research data was obtained through the website of the Information Management and Documentation Officer (PPID) of the Indonesian Financial Audit Agency (BPK-RI), as many as 115 LHP-LKPD and LRA, from 2014 to 2018. Data analysis using software eviews 9 in the form of panel data regression. Based on the research results, audit findings and central government transfers have a negative effect on financial performance. This means that the higher the audit findings and government transfers, the lower the financial performance of the regional government. It is different with the level of regional wealth which has a positive effect on the financial performance of local governments, this indicates that an increase in regional wealth will increase the financial performance of local governments.]]>
<![CDATA[PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DAN PARTISIPASI ANGGARAN TERHADAP PENGENDALIAN BIAYA (Studi pada BUMN di Kota Banda Aceh) ]]>
<![CDATA[Rojana, Jihan]]>;
<![CDATA[Daud, Rulfah M.]]>;
<![CDATA[Asmara, Jhon Andra]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[ABSTRACT: This study aims to determine whether the accountability effects on cost control, budget participation effects on cost control, and the accountability and budget participation have simultaneous effect on cost control. The population of this study included 73 managers and financial staff of state-owned companies in Banda Aceh. 20 companies were selected as the samples. This study used primary data for data collection by distributing questionnaires to managers and staff in the finance department of BUMN Banda Aceh. The methods used was multiple linear regression analysis with the help of the SPSS. Accountability has a significant effect on cost control, while budget participation has no effect on cost control. Accountability and budget participation provide simultaneous effect on cost control.]]>
