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Nuraini A
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Universitas Syiah Kuala, Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi didukung oleh IAI KAPd Wilayah Aceh Kopelma Darussalam, Banda Aceh, Indonesia - 23111
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INDONESIA
JIMEKA
Published by Universitas Syiah Kuala
ISSN : -     EISSN : 25811002     DOI : https://dx.doi.org/10.24815/jimeka.v10i3.34673
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
Subjek area penelitian yang masuk kedalam ruang lingkup dan cakupan Jurnal Ilmiah Mahasiswa Ekonomi Akuntani (JIMEKA) adalah sebagai berikut: Islamic accounting Public sector accounting Auditing Capital market Accounting information system International accounting Accounting theory Financial accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 15 Documents
 1   2 
Search results for , issue "Vol 8, No 2 (2023): Mei 2023" : 15 Documents clear
MODEL INVESTASI DANA INFAK BAITUL MAL ACEH: KONSEP BISNIS PEMBANGUNAN PABRIK PADI Mahdi, Sayed; Ahmadsyah, Israk; Jais, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.24966

Abstract

The mandate of the Governor of Aceh Regulation No. 8 of 2022 regarding the management of Zakat and Infak emphasizes the management roles of Zakat and Infak along with the distribution mechanism and investment model according to Sharia principles. Baitul Mal Aceh, as the institution managing ZISWAF, must develop important strategic programs to reduce poverty in Aceh province, increase income redistribution, and enhance the welfare of the Acehnese people. The agricultural sector is essential to this study's consideration as an investment model for BMA Infak funds because it is the primary livelihood of the Acehnese people. This study uses a qualitative approach by applying SWOT analysis and the Business Model Canvas. The findings support the notion that combining BMA waqf assets with a partnership structure with the PEMA and the concepts of profit sharing, and ijarah will improve the investment model of BMA infaq funds with the mechanism of building a rice mill.
EFISIENSI DAN EFEKTIVITAS PENDISTRIBUSIAN ZAKAT DI BAZNAS KABUPATEN TAPANULI SELATAN Rahayu, Mega Sri; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.21806

Abstract

The development of the Amil Zakat Institution raises various problems. Lack of understanding of zakat rules is the main factor behind various violations of zakat rules and misuse of zakat distribution. This study aims to determine the efficiency and effectiveness level of the distribution of zakat in Baznas, South Tapanuli Regency. This research uses mixed, qualitative, and quantitative approaches with interview and documentation data collection techniques. The production approach is used to determine the input-output variables, while the assumptions use CRS (Constant Return to Scale) to determine the input-oriented variables. The variables in this study consisted of employee salaries and operating costs as the input-oriented variables, while the output variables consist of the distribution of zakat funds and receipt of zakat funds. The results of this study indicate that the Baznas of South Tapanuli Regency has an efficiency level of 100% for three consecutive years, 2019, 2020, and 2021, while its effectiveness average is 72.76%, which is considered effective (between 70 to 89%).
PERFORMANCE ASSESSMENT ANALYSIS OF RSIA UMMU HANI USING A BALANCED SCORECARD APPROACH Wasis, Tri Retno; Maghfiroh, Siti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.24034

Abstract

This study aims to determine the hospitals performance assessment with the Balanced Scorecard approach. The object of this research is a private hospital in Purbalingga. The research method used is a case study quantitative research method. This studys data collection techniques used financial statement documentation for secondary data. The results showed that the hospitals performance assessment from the three balanced scorecard perspectives was quite good. It was concluded that: (1) the financial perspective is good in terms of financial ratios following the criteria; (2) the customer perspective is quite good based on the result of the calculation of customer retention and customer acquisition; (3) the internal business perspective is quite good based on the result of the percentage of BOR, TOI, LOS, and BTO values is not following the Minister of Health standards No. 1171 of 2011; and (4) the perspective of growth and learning is quite good because based on HR training data regarding employee retention and employee training.
ANALISIS PROFESIONALISME KINERJA PEJABAT PENATAUSAHAAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH KOTA BANDA ACEH Elvira, Cut Yunita; Handayani, Meutia; Ardian, Ardian
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.22762

Abstract

This study aims to determine the professionalism of the performance of the financial administration apparatus in the Banda Aceh regional work unit by using position analysis and understanding of regional financial management information systems on the performance of the regional financial administration apparatus. The sampling technique in this study is the census method, obtaining 44 respondents. The results show that job analysis and understanding of regional financial management information systems partially have a significant effect on the performance of the financial administration apparatus in the Banda Aceh regional work unit. Furthermore, job analysis and regional financial management information systems understanding have a significant effect on the financial administration apparatus performance in the Banda Aceh regional work unit simultaneously.
KINERJA KEUANGAN DALAM PERSPEKTIF LINGKUNGAN: STUDI PADA PERUSAHAAN MANUFAKTUR INDONESIA Machfudt, Yusuf; BZ, Fazli Syam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.21063

Abstract

This study purposes to determine the effect of Environmental Costs, Environmental Performance, and Corporate Social Responsibility (CSR) on Financial Performance. The type of data used is quantitative data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period, totaling 193 companies with a sample of 8, obtained by the purposive sampling method. The analytical method used is Multiple Linear Regression Analysis. The results of this study are that environmental costs have a negative effect on financial performance, environmental performance has no effect on financial performance, and corporate social responsibility has no effect on financial performance.

Page 2 of 2 | Total Record : 15

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