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"Vol 7, No 4 (2022): November 2022"
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<![CDATA[ANALISIS KINERJA ANGGARAN PEMERINTAH DAERAH SEBELUM DAN SAAT PANDEMI COVID-19 ]]>
<![CDATA[Kausari, Rizka Wilda]]>;
<![CDATA[Meutia, Rita]]>;
<![CDATA[Fachruddin, Rudy]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i4.22459
<![CDATA[This study aims to determine the budget performance of local city governments throughout Indonesia in the Regional Revenue and Expenditure Budgets before and during the Covid-19 pandemic. This research was conducted in 93 municipal governments. The method used in this research is descriptive quantitative and the different Wilcoxon Signed Rank Test to test differences in budget performance before and during the Covid-19 Pandemic. The results of the test are, that there is a difference between the budget performance of the regional income, the budget performance of the local Own-Source, and the budget performance of the transfer income, but there is no difference in the budget performance of the other legitimate regional income before and during the Covid-19 pandemic. Furthermore, there is no difference in the budget performance of the expenditure regional, the budget performance of the operational expenditure, and the budget performance of the transfer expenditure, but there are differences in the budget performance of the capital expenditure and the budget performance of the unexpected expenditure before and during the Covid-19 pandemic.]]>
<![CDATA[ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING UMKM DI ACEH BESAR ]]>
<![CDATA[Arumdalu, Ninda]]>;
<![CDATA[Priantana, Riha Dedi]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i4.22617
<![CDATA[This study aimed to investigate the difference between the full costing method and the variable costing method in calculating the cost of production of some MSMEs products sold in Aceh Besar. The type of research is qualitative research with a descriptive approach. The subject of this research is two types of MSMEs that are engaged in handicrafts and food processing, known as Tahu Bang Lam, Tahu Garot, Galery Polem Awee, and Raga Tanyo. The data analysis method in this research is descriptive qualitative. The research data were obtained from interviews with MSMEs owners directly. The result of this study showed that the calculations of the cost of production by using full costing and variable costing methods are different. The full costing method generates a higher selling price than the variable costing method. Furthermore, the full costing method is easier to understand than the variable costing method, since many MSMEs still struggle to identify fixed and variable factory overhead costs.]]>
<![CDATA[DETERMINASI KEBIJAKAN UTANG PERUSAHAAN ]]>
<![CDATA[Arliansyah, Arliansyah]]>;
<![CDATA[Yunita, Nur Afni]]>;
<![CDATA[Nasution, Miftahul Zannah]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i4.22788
<![CDATA[This study examines the impact of tangibility, free cash flow, growth, and profitability on debt policy. Samples are manufacturing firms listed on the Indonesian Stock Exchange during 2017-2019. Purposive sampling is employed to acquire 163 manufacturing firms for the 2017-2019 period. The classical assumption test consists of normality, autocorrelation, multicollinearity, and heteroscedasticity tests. And to test hypotheses consisting of the t (partial) test. The data were obtained from companies annual financial reports. The results showed that tangibility affects debt policy, but free cash flow, company growth, and profitability do not affect debt policy. The value of a coefficient determination in this research reflects 0.0265. It means that tangibility, free cash flow, growth, and profitability have the role of 2.65 % debt against its policies.]]>
<![CDATA[KOMPETENSI APARATUR DESA, SISTEM PENGENDALIAN INTERNAL DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA ]]>
<![CDATA[Fernanda, Anggy Putri Aulia]]>;
<![CDATA[Fadhlia, Wida]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i4.22246
<![CDATA[This study aims to determine the effect of the village apparatus competence, internal control systems, and the use of information technology on the accountability of village fund management in the Village Government in Aceh Besar District. Data was collected by distributing 86 research questionnaires to respondents, namely the Village Treasurer or Finance Officer, the questionnaires which as many 86 questionnaires were completely answered. Determination of the sample using simple random sampling technique and analyzing the data using multiple linear regression model with SPSS version 28 program. The results of this study based on the responses received from 86 respondents indicate that (1) the competence of village officials affects the accountability of village fund management, (2) the internal control system affects the accountability of village fund management, (3) the use of information technology does not affect the accountability of village fund management, (4) the competence of the village apparatus, the internal control system and the use of information technology simultaneously affect the accountability of village fund management.]]>
<![CDATA[DETERMINING FACTORS FOR THE SELECTION OF SHARIA BANK ]]>
<![CDATA[Setiyaningsih, Rozi Fery]]>;
<![CDATA[Pramuka, Bambang Agus]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i4.22768
<![CDATA[This study examines the determinants of the community selection of Islamic banks. Specifically, this study aims to determine how the influence of Islamic financial literacy and service quality on the selection of Islamic banking is mediated by trust. Islamic banking is increasingly needed as a transaction medium along with an increasing number of Indonesian halal industries. Islamic banking is rapidly growing, but it has a low market share, reaching only 6.59% of Indonesia's population in July 2021. This study uses the SmartPLS 3 tool with the Partial Least Squares (PLS) analysis method. Respondents in this study were 163 respondents, namely customers of Islamic banks from the Pekalongan ex-residency. The results show that Islamic financial literacy does not affect the selection of Islamic banks, which is interesting because it turns out that Islamic financial literacy will affect the selection of Islamic banks if mediated by trust. Service quality has a significant positive effect on the selection of Islamic banks, and service quality affects the selection of Islamic banks mediated by trust. Trust affects the selection of Islamic banks. This research implies that customers need to improve Islamic financial literacy in forming trust in Islamic bank products and services. In addition, the need to improve the quality of service. Building customer trust requires a high sense of awareness and intention.]]>
<![CDATA[ANALISIS SISTEM PENGENDALIAN INTERNAL (STUDI KASUS PADA BAITUL MAL ACEH SELATAN) BERBASIS COSO ]]>
<![CDATA[Silfira, Tia]]>;
<![CDATA[Aliamin, Aliamin]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i4.21035
<![CDATA[The purpose of this study is to describe how COSO became part of the internal control system in Baitul Mal Aceh Selatan. Both primary and secondary data were used in this study. The primary data came from interviews with resource people, while the secondary data came from the archives of Baitul Mal Aceh Selatan. This study used descriptive analysis models. The results of this study indicated that Baitul Mal Aceh Selatan has not adhered to the general requirements for financial statements. This entity has not followed some of the regulations that have been set. It has not placed employees based on their expertise and education. It also does not possess adequate facilities and infrastructure to support the agency performance. Moreover, it revealed that the internal control system was undocumented in the form of flow charts or others. This meant that several weaknesses in internal control had not been fully addressed.]]>
<![CDATA[PENGARUH SISTEM PEMBERIAN KREDIT TERHADAP TINGKAT NON PERFORMING FINANCING (NPF) STUDI KASUS PADA BSI KCP MANGGENG ]]>
<![CDATA[Febriani, Dini]]>;
<![CDATA[Sartika, Dewi]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i4.22652
<![CDATA[This study aims to examine the effect of the credit system on the level of Non-Performing Financing (NPF) at BSI KCP Manggeng. This associative study uses the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and coefficient of determination test as data analysis techniques. This study included 634 customers of BSI KCP Manggeng in 2020-2021 who utilized the credit system. The sampling method used was purposive sampling with a total of 72 respondents. Primary and secondary data were collected from the entity's financial statements and questionnaire distribution. The data analyzed with the help of SPSS Statistics 20 Software. The results of this study indicated that the credit system has a positive and significant effect on the level of non-performing financing (NPF) at BSI KCP Manggeng. Therefore, the entity should employ more stringent marketing methods and gain a more in-depth understanding of the debtor's business and character to determine the appropriate ability to pay and to appoint credit capital to ensure that the credit system operates efficiently and is used to advance the debtor's business.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN DANA ZAKAT PADA BAITUL MAL KOTA LHOKSEUMAWE ]]>
<![CDATA[Hikalmi, Hikalmi]]>;
<![CDATA[Alfahmi, M. Lutfi]]>;
<![CDATA[Oktarina, Maulia]]>;
<![CDATA[Andirfa, Mulia]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i4.22452
<![CDATA[This study aims to examine the effect of the influence of the quality of human resources, internal control systems and utilization of information technology on the timely reporting of zakat funds in Baitul Mal Kota Lhokseumawe. The data used in this study were primary data by distributing questionnaires to 32 employees in Baitul Mal Kota Lhokseumawe which were used as research samples. Data processing is performed with the help of multiple linear regression equation models. The results showed that: Partially the quality of human resources, internal control systems and utilization of information technology have a significant effect on the timeliness of financial reporting of zakat funds in Baitul Mal Kota Lhokseumawe. Simultaneously the quality of human resources, internal control systems and the use of information technology have a significant effect on the timeliness of financial reporting of zakat funds in Baitul Mal Kota Lhokseumawe. The quality of human resources, internal control systems and utilization of information technology can explain their effects on the timeliness of financial reporting of zakat funds in Baitul Mal Kota Lhokseumawe by 72.6%. The remaining 27.9% is influenced by other variables outside this research model such as understanding accounting, supporting tools, organizational commitment, and others.]]>
<![CDATA[PENGARUH PENERAPAN E-PROCUREMENT DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PENGADAAN BARANG DAN JASA DI PROVINSI ACEH ]]>
<![CDATA[Khairunnah, Iffah]]>;
<![CDATA[Nadirsyah, Nadirsyah]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i4.21014
<![CDATA[This research aims to determine the effect of the implementation of e-procurement and internal control on the prevention of fraud in the procurement of goods and services in Aceh Province. The operational variable used is the implementation of e-procurement and internal controls as the independent variable. The dependent variable is the prevention of procurement fraud. Populations in this research are all SKPD/A in Aceh Province or around 1,056 SKPD/A in Aceh Province. The sampling technique used is random sampling. In this study, field data were collected from first-hand observations to identify research problems. The respondents were employees or officials in charge of the goods or services procurement in the institutions in which they worked. Questionnaires were distributed to up to 150 respondents. A structural equation model (SEM) based on the partial least squares (PLS) test performed to test the hypothesis with WarpPLS 6.0 software. This study indicates that e-procurement and internal control have a partially positive effect on the prevention of fraud in government agencies in the province.]]>
<![CDATA[PENGARUH INDEKS MAQASID SYARIAH DAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA PERBANKAN SYARIAH DI INDONESIA ]]>
<![CDATA[Ulfa, Nur Eliza]]>;
<![CDATA[Suazhari, Suazhari]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i4.21472
<![CDATA[This research aims to evaluate the effect of the Maqasid Sharia Index (MSI) and intellectual capital (IC) on the financial performance of Islamic banking projected by ROA in BUS Indonesia within the 2016-2020 period. This research takes the sample by using purposive sampling that contains some characteristic and can represent the population as well used in this research. This research contains 12 BUS observations which were multiplied by a five-year period so that the final number of samples observed was 60. The data collected by literature study and documentation method which is carried out by collecting relevant data from various sources and tracing the related BUS annual reports according to the year period used. This research used multiple linear regression analysis and processes by SPSS 22. The results show that MSI and Intellectual capital simultaneously affects the ROA while partially MSI has a negative affect toward ROA but Intellectual Capital has no influence on the financial performance projected by ROA of BUS in Indonesia.]]>
