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<![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.]]>
<![CDATA[FINANCIAL RESTATEMENT : DAMPAKNYA TERHADAP REAKSI PASAR ]]>
<![CDATA[Atasoge, Immawan Azhar Ben]]>;
<![CDATA[Hendrawan, Diky Angga]]>;
<![CDATA[Putri, Fani Monada Esaa]]>
<![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 the impact of restatement of financial statements on market reactions. This type of research is a quantitative research method, in this study the population used is all companies listed on the Indonesia Stock Exchange non-financial that perform restatement. This study uses annual data on the financial statements of companies that perform restatements in the 2016-2019 period. Regression using OLS (Ordinary Least Square) analysis tool by taking a sample of 21 companies. The results of this study indicate that from the variables of restatement, share ownership, and leverage only share ownership variables have a significant effect on market reaction with a significance value of 0.04 0.05, it can be concluded that there is a significant effect of share ownership on market reaction so that the hypothesis proposed in this research is accepted.]]>
<![CDATA[PENGARUH JUMLAH DEWAN KOMISARIS, UKURAN PERUSAHAAN, KOMITE PEMANTAU RISIKO, DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Hermanto, Hermanto]]>;
<![CDATA[Berutu, Ratna Susiani]]>
<![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[Tujuan kajian ini untuk menemukan faktor penentu manajemen laba (Earnings Management) seperti Jumlah dewan komisaris, ukuran perusahaan, komite pemantau risiko, dan kinerja keuangan suatu perusahan. Kajian saat ini menggunakan data laporan keuangan sektor perbankan yang terekam di Bank Indonesia (BI) dengan metode pengambilan sampel selektif yang memenuhi kriteria survey. Peneliti mengkaji dengan jangka waktu selama lima tahun menggunakan sampel sebanyak 24 data dari 120 entitas sektor perbankan. Penelitian ini menggunakan beberapa metode analisis linear dengan tipe data sekunder. Pelitian ini memperlihatkan bahwa ukuran dewan komisaris, ukuran perusahaan, dan komite pemantau risiko, serta ROA secara bersama-sama mempengaruhi manajemen laba. Ukuran dewan komisaris dan ukuran perusahaan secara individu tidak mengindikasikan adanya pengaruh terhadap manajemen laba. Komite pemantau risiko secara individu mempengaruhi manajemen laba dan ROA secara individu memberikan pengaruh positif terhadap manajemen laba.]]>
<![CDATA[PENGARUH STRUKTUR SUKUK, UMUR SUKUK, DAN STATUS JAMINAN SUKUK TERHADAP PERINGKAT SUKUK PADA PERUSAHAAN YANG TERDAFTAR DI DAFTAR EFEK SYARIAH ]]>
<![CDATA[Muzalifah, Reva]]>;
<![CDATA[Yulia, Aida]]>
<![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 researchis to examine the effect of independent variables on sukuk rating of companies listed in the List of Islamic Securities in the period of 2013-2016. Independent variables that used in this researchare sukuk structure, maturity, and guarantee status. The selection ofthe sample is using apurposive samplingmethod and obtained a sample of 12 sukuk, the type of data used in this researchis secondary data such as financial statements, annual reports and statistical data of sukuk. Data collectiontechniquesusedin this researchisthe documentation. Data analysis was conductedusing thestatistical analysisthat ismultiplelinearanalysis techniques Dataprocessedby usingprogramEconometric Views(EViews) version9. The results of this study show that 52,73% dependent variable or sukuk rating can be explained by the three of independent variables. Simultaneously the three of independent variables have effect on sukuk rating. Partially, sukuk structure, maturity, and guarantee status have effect on sukuk rating.]]>
<![CDATA[Pengaruh Efektivitas dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Demak ]]>
<![CDATA[ulyana, wahdaul]]>;
<![CDATA[Ningsih, Tri Widyastuti]]>
<![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 the level of effectiveness and contribution of local tax revenues and their effect on Regional Original Income in Demak Regency in 20112020. This study uses data collection techniques through documentation, namely secondary data in the form of Budget Realization Reports and Demak Regency. Data management is done by calculating the ratio of each variable, namely the effectiveness of local taxes, local tax contributions, and local revenue. Then it is calculated and processed using the Statistical Product and Service Solution (SPSS) software program. Based on the results of the effectiveness and contribution ratio analysis, it shows the effectiveness of the Demak Regency regional tax during the years 2011-2020, with an average of 131.738% and belongs to the very effective criteria. The contribution of local taxes to the local revenue of Demak Regency during 2011-2020 is with an average of 35.244% and is included in the criteria quite well. The effectiveness of local taxes partially has a significant effect on PAD in Demak Regency and the contribution of local taxes partially does not have a significant effect on PAD in Demak Regency. Simultaneously, the effectiveness of local taxes and local tax contributions has no significant effect on PAD in Demak Regency.]]>
