Articles
511 Documents
<![CDATA[AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN MASJID (STUDI EMPIRIS: MASJID JAMI DI KOTA BANDA ACEH) ]]>
<![CDATA[Maulana, Abrar Fauzi]]>;
<![CDATA[Ridwan, Ridwan]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research is aim to decribe the accountability and transparancy of financial report of the Jami mosque in Banda Aceh. This research is a describtive-qualitative research. This is a natural research in which the events are not conrolled research. The degree of the interference is a minimal interference. This research apllied cross sectional time horizon. The object of this research is Jami mosque in Banda Aceh and the subject of this research is the financial manager and BKM division of Jami mosque. The primary data collected by interview is used in this study. The results of this study indicate in general that the application of accountability and transparancy in the financial reporting of the Jami mosque 'in the city of Banda Aceh has not been implemented.]]>
<![CDATA[PENGARUH PEMANFAATAN SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH, KUALITAS SUMBER DAYA MANUSIA, DAN PENGAWASAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH ACEH ]]>
<![CDATA[Rosmalita, Nova]]>;
<![CDATA[Nadirsyah, Nadirsyah]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The research examines the influence of the use of regional financial accounting information system, quality of human resources and regional financial supervision on the quality of the Aceh Goverment financial report. The population in this study is SKPA of Aceh Province. The sampling technique used is simple random sampling. This study uses primary data which obtained through the questionnaire results. The data were colleccted 64 questionnaires from 32 SKPA. Data analysis using multiple linear regression. The results show that together, regional financial accounting information system, quality of human resources and regional financial supervision on the quality of the Aceh Goverment financial report. Partially, each independent variable is an regional financial accounting information system, quality of human resources and regional financial supervision affects the quality of the Aceh Goverment financial report]]>
<![CDATA[PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 105 TENTANG PEMBIAYAAN MUDHARABAH PADA BAITUL MAAL WAT TAMWIL (STUDI EMPIRIS PADA KOPERASI SYARIAH DI ACEH BESAR) ]]>
<![CDATA[Adelina, Liza]]>;
<![CDATA[Suazhari, Suazhari]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study is a descriptive study about the implementation of the Statement of Financial Accounting Standard (SFAS) 105 mudharabah financing at Sharia Cooperatives in Aceh Besar. The aim of this study was to find out how the implementation of SFAS 105 in term of recognition, measurement, presentation, and disclosure in mudharabah financing transactions at Sharia Cooveratives in Aceh Besar. The population of this study is Sharia Cooperative in Aceh Besar. Samples taken were 5 of 21 Sharia Cooperatives, which were taken using purposive sampling method. The analisys is done by comparing the implementation of accounting treatment in mudharabah financing transactions with SFAS 105. The results showed that the accounting treatment of Sharia Cooperatives in Aceh Besar in term of recognition, measurement, and disclosure was non fully in accordance with SFAS 105, while the accounting treatment on the presentation side was in accordance with SFAS 105.]]>
<![CDATA[TRANSPARANSI DALAM PENGELOLAAN DANA DESA (STUDI DI KECAMATAN SUKAKARYA KOTA SABANG) ]]>
<![CDATA[Julita, Eva]]>;
<![CDATA[Abdullah, Syukriy]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this study was to see whether the Sukakarya District of Sabang City had been fully or not transparent in managing village funds. The research method is quantitative research method with the census. The population in this study were all villages in Sukakarya Subdistrict, Sabang City consisting of 8 (Eight) Villages. The Data used for primary data is obtained directly without intermediaries by researchers. The Data in this research is the result of the spread of the questionnaire where the researcher distributed the data to special purpose research. The results of this study Understanding village officials related to Transparency The management of village funds in the Sukakarya District of Sabang City is already very good, because most village apparatus have fully understood what the policies of the mayor have arranged and have understood the contents of the Village Fund Management guidelines. Public perceptions related to transparency in managing village funds in general are good, except that the community still lacks perception or knowledge in managing village funds. Community participation in the process of planning and implementing village fund management is already active. This can be seen in the planning process, the people who attended were quite adequate, but there was still a lack of aspirations conveyed by the community for planning the use of village funds. Likewise in the implementation process, community participation is sufficient.]]>
<![CDATA[ANALISIS PENERAPAN PSAK 109 MENGENAI AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH PADA BAITUL MAL ACEH ]]>
<![CDATA[Murniati, Murniati]]>;
<![CDATA[Ikhsan, Adhisyahfitri Evalina]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research aims to analyze the implementation of PSAK 109 in Baitul Mal Aceh. This research was conducted to look how PSAK 109 was applied in Baitul Mal Aceh. This research uses questionare as the primary data and financial statement as the secondary data. The subject of this research is Baitul Mal Aceh and the object is financial statement of 2016 period. This research is a descriptive research, data analysis in this study uses descriptive-comaparative analysis. The result of this study shows that there are four indicators of PSAK 109. Baitul Mal Aceh has applied 94% of PSAK 109.]]>
<![CDATA[PERUSAHAAN ASURANSI JIWA KONVENSIONAL DAN PERUSAHAAN ASURANSI JIWA SYARIAH (SUATU ANALISIS PERBANDINGAN) ]]>
<![CDATA[Zahara, Neni]]>;
<![CDATA[Saputra, Mulia]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this study is to measure the efficiency of conventional and sharia life insurance companies in indonesia during the period 2012-2016 and to find out whether there are differences in efficiency between conventional and sharia life insurance companies. This research is a quantitative descriptive research using secondary data sourced from the company's annual financial statements. The samples used were 10 conventional life insurance companies and 10 sharia life insurance companies. Efficiency measurement in this study uses the Data Envelopment Analysis (DEA) method with an value-added approach. The input variables used are assets, capital, general and administrative costs, and commission expenses. While the output variable is premium and investment income. The results of this study indicate that conventional life insurance companies have a better level of efficiency than sharia life insurance companies, but there is no significant efficiency difference between conventional life insurance companies and sharia life insurance companies during the 2012-2016 period.]]>
<![CDATA[CORPORATE SOCIAL RESPONSIBILITY DALAM BINGKAI SYARIAH ]]>
<![CDATA[Annisa H, Arditi]]>;
<![CDATA[Nuraini, Nuraini]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Research in corporate social responsibility (CSR) has long been established yet there are still new dimensions for its discussion within the Islamic perspective. This study undertakes the investigation of CSR within the Islamic banking industry utilizing the Shariah Enterprise Theory (SET). It seeks to identify whether the factors of size, profitability and shariah compliance may play role in the disclosure of CSR by Islamic banks in Indonesia. All registered Islamic banks in Indonesia publishing their annual report for the period of 2011-2016 were employed as samples of this study. The findings demonstrated that some of the sampled banks have provided extensive and informative disclosure of CSR. Simulteanously the three studied variables consisting of size, profitability and shariah compliance were found to influence the CSR disclosure. Nevertheless, partially while bank size and profitability were found to influence the CSR disclosure yet there was no influence of shariah compliance towards CSR disclosure. This gives an interesting insight for further examination in future studies]]>
<![CDATA[PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN DESA (STUDI PADA DESA DI KABUPATEN ACEH SELATAN) ]]>
<![CDATA[Arighi, Agung Muhammad]]>;
<![CDATA[Darwanis, Darwanis]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research aims to test the influence of human resources Capacity, utilization of information technology as well as internal control against the timeliness of financial reporting village. The population in this research is the entire village in Aceh Selatan Regency. Sampling techniques in the study is simple random sampling. The research of using primary data obtained through the filling of the questionnaire. The data collected as many as 73 a detailed questionnaire from the 260 villages that existed in South Aceh Regency. Data processing using SPSS tool Version 22. Statistical analysis is used in logistic regression is. The results showed that collectively the variable capacity of human resources, utilization of information technology as well as internal control against the timeliness of financial reporting village. Each partially independent variable affect the timeliness of financial reporting Village.]]>
<![CDATA[PENGARUH ARUS KAS OPERASI, TINGKAT UTANG, DAN OPINI AUDIT TERHADAP PERSISTENSI LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2013-2016 ]]>
<![CDATA[Aini, Amira Qurrata]]>;
<![CDATA[Zuraida, Zuraida]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The study aims to determine the effect of operating cash flow, leverage, and audit opinions on earnings persistence. The population of this study is mining companies listed in Indonesian Stock Exchange in 2013-2016. The sample selected by purposive sampling method. The data used in this research is secondary data in the form of financial statement companies. Data analysis was performed using multiple linear regression statistical analysis. The results of this research show that operating cash flow, leverage, and audit opinions simultaneously influence earnings persistence. Partially operating cash flow and leverage significantly influence earnings persistence, whereas, audit opinions do not influence earning persistence.]]>
<![CDATA[PERANCANGAN SISTEM INFORMASI DATABASE PEMBELIAN DAN PENJUALAN PRODUK PADA SHAVIRA PANCAKE BANDA ACEH ]]>
<![CDATA[Putra, Furqaan]]>;
<![CDATA[Fachruddin, Rudy]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Purchase and sales are things which often heard in a company. The use of manual recording results in a number of problems in the company. Seeing the results of purchases, sales and transaction data manually would take a long time. This study aims to design a database of purchases and sales information systems to help employees manage purchase and sale transactions easier, therefore reducing errors and speed up the proccess of transaction calculations. The system designed in this study uses Microsoft Access. This study uses descriptive qualitative method, data collection techniques was done by conducting interviews, observations, and literature studies carried out directly with the owner of the company. This study produces an application system that would ease future corporate activities.]]>
