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BE-HISZ Journal - Journal of Economics and Accounting
Published by Asosiasi Dosen dan Praktisi Ekonomi Nusantara
ISSN : -     EISSN : 30641705     DOI : https://doi.org/10.71095/z65jj458
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Kami menyambut beragam topik dalam akuntansi dan manajemen, yang mencakup akuntansi keuangan, akuntansi manajerial, audit, perpajakan, keuangan perusahaan, pemasaran, manajemen sumber daya manusia, manajemen keuangan, dan manuskrip manajemen operasi.
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Articles 20 Documents
 1   2 
ANALISIS KINERJA KEUANGAN PADA LPP STASIUN TVRI ACEH TAHUN 2015-2017: Kinerja Keuangan Pada LPP Stasiun TVRI Zulkifli Umar; Hendri Mauliansyah; Syarifah Ainal Mardiyah
BE-HISZ : Journal of Economics and Accounting Vol 1 No I (2024): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/thhaq433

Abstract

LPP TVRI Aceh Station is one of 12 broadcasting stations in Indonesia. The presence of LPP TVRI Aceh Station created a step forward to foster archipelago insight and national resilience. In connection with this matter, the purpose of this study is to find out how the financial performance of the TVRI Aceh LPP Station for 2015-2017 is based on several ratios, namely efficiency ratio and effectiveness ratio. This research is a type of descriptive research. The results showed, the level of efficiency of financial performance of LPP TVRI Aceh Station during the 2015-2017 period, namely in the 2015 fiscal year the efficiency level was 189% which means it was inefficient, in the 2016 fiscal year the efficiency level was 120% which means inefficient, in the 2017 fiscal year efficiency level of 135% which means it is not efficient. The level of effectiveness of the financial performance of LPP TVRI Aceh Station during the 2015-2017 period has no value. Because the income budget contained in the realization report of the work unit budget is not listed, because TVRI is reluctant to list its value on the grounds that the income budget is unstable, the year-end financial statements should be complete and in accordance with applicable regulations.
ANALISIS KINERJA KEUANGAN PADA PERUM PEGADAIAN SYARIAH KANTOR  CABANG BANDA ACEHTAHUN 2016-2018 Zulkifli Umar; Maya Agustina; Bachyul Saputra
BE-HISZ : Journal of Economics and Accounting Vol 1 No I (2024): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/7pyffe71

Abstract

The purpose of this study is to describe and analyze the Financial Performance of Perum Pegadaian Syariah Banda Aceh Branch Office in 2016-2018. This research is classified as descriptive qualitative research. Data analysis is carried out by an analysis method that compares the theoretical review with the results of the research obtained, then draws conclusions and gives suggestions. The results of the study show that from the current ratio at PT. Pegadaian (Persero) Banda Aceh from 2016 to 2018 with inefficient financial performance capabilities. Quick ratio at PT. Pegadaian (Persero) Banda Aceh in 2016 can be said to be efficient, then in 2017 with a level of financial performance capability that is still very efficient and then in 2018 with a level of efficient financial performance capability. Gros profit margin at PT. Pegadaian (Persero) Banda Aceh from 2016 to 2018 with very efficient financial performance capabilities. Net profit margin at PT. Pegadaian (Persero) Banda Aceh from 2016 with very efficient financial performance capabilities and then in 2017 and 2018 with an efficient level of financial performance capabilities
ANALISIS LAPORAN PERTANGGUNGJAWABAN DANA BANTUAN SEKOLAH (BOS) PADA SEKOLAH MENENGAH ATAS NEGERI 1 KEUMALA KABUPATEN PIDIE Fariz Refzal; Emi Suryani; Fitri Yunina
BE-HISZ : Journal of Economics and Accounting Vol 1 No I (2024): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/z65jj458

Abstract

The aim of this research is to analyze the Accountability Report for School Assistance Funds (BOS) at State Senior High School (SMA) 1 Keumala, Pidie Regency. The method that will be used in this research is the descriptive analysis method, which is a type of research that aims to provide a systematic, factual and accurate description of the data in the field which is focused on High School Operational Assistance (BOS) funds at SMA Negeri 1 Keumala, Pidie Regency. . The object of the research is the High School Operational Assistance (BOS) funds at SMA Negeri 1 Keumala Kab. Pidie. To obtain data and information for writing this thesis, research was carried out directly at SMA Negeri 1 Keumala Kab. Pidie whose address is Jalan Beureunuen – Tangse KM. 12, Keumala District, Pidie Regency, Aceh   The results of the research show that the planning for High School Operational Assistance (BOS) funds at SMA Negeri 1 Keumala, Pidie Regency increased in 2016, namely IDR 422,450,000 and there was a decrease in BOS funds amounting to IDR 388,640,000 in 2017. Implementation of Operational Assistance funds High School (BOS) at SMA Negeri 1 Keumala Kab. Pidie 2015 to 2017 was implemented well. The use of BOS funds has a very important (urgent) influence on student learning outcomes and improving school quality, this is reflected in increasing academic achievement scores and non-academic achievements. Supervision of the management of BOS SMA funds from 2015 to 2017 was carried out by internal and external parties and reporting included planning, implementation, monitoring and evaluation of operational assistance funds for senior high schools.
ANALISIS FAKTOR-FAKTOR YANG MENENTUKAN RATING OBLIGASI SYARIAH PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2015-2017 Elviza; Lilis Maryasih
BE-HISZ : Journal of Economics and Accounting Vol 1 No I (2024): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/hawv0q96

Abstract

The research aims to analyze the factors that determine the rating of sharia bonds in companies listed on the Indonesia Stock Exchange. The factors tested in this research are profitability ratios, liquidity ratios, solvency ratios and bond life as independent variables while the sharia bond rating is the dependent variable. The research sample consisted of 29 company bonds that were listed on the Indonesia Stock Exchange (BEI) and submitted financial reports to Bapepam in the 2015-2017 period. The data used in this research is secondary data and the sample selection used the purposive sampling method. The analytical tools used are discriminant analysis and logistic regression analysis. The results of hypothesis testing show that all variables can be used to determine bond ratings for companies that issue sharia bonds and are listed on the Indonesia Stock Exchange (BEI). Hypothesis testing using logistic regression analysis shows that 29 companies that issued sharia bonds from 2015 to 2017 had a high liquidity value, so the company received a bond rating with an AAA investment grade rating.
ANALISIS NON PERFORMING FINANCING DAN KINERJA KEUANGAN PT BANK TABUNGAN PENSIUNAN NASIONAL SYARIAH PERIODE 2014 – 2016 Dea Umara Hanindita
BE-HISZ : Journal of Economics and Accounting Vol 1 No I (2024): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/ar8ra839

Abstract

LPP TVRI Aceh Station is one of 12 broadcasting stations in Indonesia. The presence of LPP TVRI Aceh Station created a step forward to foster archipelago insight and national resilience. In connection with this matter, the purpose of this study is to find out how the financial performance of the TVRI Aceh LPP Station for 2015-2017 is based on several ratios, namely efficiency ratio and effectiveness ratio. This research is a type of descriptive research. The results showed, the level of efficiency of financial performance of LPP TVRI Aceh Station during the 2015-2017 period, namely in the 2015 fiscal year the efficiency level was 189% which means it was inefficient, in the 2016 fiscal year the efficiency level was 120% which means inefficient, in the 2017 fiscal year efficiency level of 135% which means it is not efficient. The level of effectiveness of the financial performance of LPP TVRI Aceh Station during the 2015-2017 period has no value. Because the income budget contained in the realization report of the work unit budget is not listed, because TVRI is reluctant to list its value on the grounds that the income budget is unstable, the year-end financial statements should be complete and in accordance with applicable regulations.
Pengaruh Ukuran Perusahaan, Profitabilitas Dan Likuiditas Terhadap Kebijakan Dividen Pada Perusahaan Sub Sektor Food and Beverage yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2022 Hendri Mauliansyah; Elviza
BE-HISZ : Journal of Economics and Accounting Vol 1 No 2 (2024): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/75k3jq54

Abstract

This study aims to determine the effect of Company Size, Profitability, and Liquidity on  Dividend Policy in Food and Beverage Sub-Sector companies listed on the Indonesia Stock Exchange for the period 2021-2022. The type of research is quantitative method. The observation population in this study consists of 40 samples of financial statements from Food and Beverage Sub Sector companies listed on the Indonesia Stock Exchange for the period 2021-2022. The object of this research is the companies in the Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange. The data analysis technique in this study uses multiple linear regression analysis. The type of data used in this research is secondary data. The research results show that Company Size, Profitability, and Liquidity have a positive effect on Dividend Policy in companies in the Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange for the period 2021-2022, both simultaneously and partially. 
PENGARUH KUALITAS PELAYANAN BANK SYARIAH MANDIRI PAYMENT POINT UNMUHA TERHADAP KEPUASAN MAHASISWA FAKULTAS EKONOMI UNIVERSITAS MUHAMMADIYAH ACEH Kiki Putri Amelia; Hendri Mauliansyah
BE-HISZ : Journal of Economics and Accounting Vol 1 No 2 (2024): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/rs49nb90

Abstract

Bank Syariah Mandiri (BSM) Payment Point UNMUHA is an Islamic banking at the University of Muhammadiyah Aceh (UNMUHA) which is engaged in services, good service quality will be able to affect customer comfort. The purpose of the study was to determine the effect of service quality of BSM Payment Point UNMUHA on student satisfaction at the Faculty of Economics, UNMUHA. In this study, the population used was students of the Faculty of Economics UNMUHA as many as 1,381 people. The number of samples used was 93 people selected by Stratified Random Sampling. The data analysis tool used in this study is multiple linear regression analysis consisting of dependent variables and independent variables, for the dependent variable, namely student satisfaction (Y) while the independent variables are reliability (X1), responsiveness (X2), asssurance (X3), empathy (X4), and tangible (X5). The results showed that the effect of service quality of BSM Payment Point UNMUHA on the satisfaction of students of the Faculty of Economics UNMUHA for the dimension of service quality with the highest level of satisfaction is the dimension of responsiveness which is 2.920 and for the dimension of service quality with the lowest level of satisfaction is emphaty which is -1.315. Based on the results of this study, it can be seen that emphaty does not have an influence on customer satisfaction of BSM Payment Point   UNMUHA with a coefficient value of -1.315. therefore it is hoped that the BSM Payment Point UNMUHA will be able to improve customer satisfaction.
ANALISIS KINERJA ANGGARAN DENGAN KONSEP VALUE FOR MONEY PADA DINAS PERTANIAN DAN PERKEBUNAN ACEH  TAHUN 2021-2023 Syamsidar; Rusnaidi; Chintia Abadi
BE-HISZ : Journal of Economics and Accounting Vol 1 No 2 (2024): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/mscm3j35

Abstract

Tujuan penelitian ini untuk mengetahui dan menganalisis kinerja anggaran dengan konsep value for money pada Dinas Pertanian dan Perkebunan Aceh  yang ditinjau dari rasio ekonomi, efisiensi dan rasio efektifitas tahun 2021-2023. Model analisis yang akan digunakan adalah metode analisis deskriptif yang difokuskan rasio ekonomi, efisiensi dan efektifitas belanja pada Dinas Pertanian dan Perkebunan Aceh tahun 2021-2023. Hasil penelitian menunjukkan bahwa berdasarkan rasio ekonomi bahwa realisasi target anggaran belanja dan belanja  anggaran belanja pada Dinas Pertanian dan Perkebunan Aceh tahun 2021-2023 dapat dikatakan ekonomis. Berdasarkan rasio efisiensi bahwa realisasi pengeluaran dan realisasi anggaran pendapatan pada Dinas Pertanian dan Perkebunan Aceh tahun 2021-2023 dapat dikatakan tidak efisien. Berdasarkan rasio efektifitas bahwa realisasi anggaran pendapatan belanja dan anggaran pendapatan belanja pada Dinas Pertanian dan Perkebunan Aceh tahun 2021 dan tahun 2023 dapat dikatakan tidak efektif. Kemudian pada tahun 2022 dapat dikatakan kurang efektif
ANALISIS PENGELOLAAN ALOKASI DANA DESA GAMPONG JAMBO APHA KECAMATAN TAPAKTUAN KABUPATEN ACEH SELATAN Aliamin; Elviza; Zulkifli Umar; Aditia Trianha Saputra
BE-HISZ : Journal of Economics and Accounting Vol 1 No 2 (2024): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/apwrns48

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengelolaan perencanaan, pelaksanaan dan pertanggungjawaban keuangan dana desa pada Gampong Jambo Apha Kecamatan Tapaktuan Kabupaten Aceh Selatan tahun 2021-2023. Metode yang  digunakan  adalah  kualitatif  yang  bersifat  deskriptif  yaitu  suatu  tipe penelitian yang bertujuan untuk memberi gambaran secara sistematis, factual akurat data yang ada di lapangan yang difokuskan pada pengelolaan alokasi dana desa di Gampong Jambo Apha Kecamatan Tapaktuan Kabupaten Aceh Selatan. Hasil penelitian menujukkan bahwa pengelolaan alokasi dana desa yang dilakukan Gampong  Jambo  Apha  Kecamatan  Tapaktuan  Kabupaten  Aceh  Selatan  yang sesuai dengan permendagri Nomor 113 tahuan 2014 pengelolaan keuangan dana desa yaitu berdasarkan tahap perencanaan pembanguan pengunaan dana desa melalui musrenbang, pelaksanaan pembagunan dan non pembangunan, pelaporan pengunaan anggaran dana desa dan pertanggungjawaban pengunaan dana desa.
PENGARUH KARAKTERISTIK CEO, KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Hendri Mauliansyah; Budi Safatul Anam; Zulkifli Umar
BE-HISZ : Journal of Economics and Accounting Vol 1 No 2 (2024): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/wtgab605

Abstract

The purpose of this study was to examine the effect of CEO Characteristics, Independent Commissioners, and Audit Quality on Tax Avoidance in Automotive and Component companies listed on the Indonesia Stock Exchange. This type of research is a quantitative method. The population in this study were 60 samples of Automotive and Component companies listed on the Indonesia Stock Exchange. The object of this research is the Automotive and Component companies listed on the Indonesia Stock Exchange. Data analysis techniques in this study using multiple linear regression analysis. The type of data used in this study is secondary data. The results showed that CEO Characteristics, Independent Commissioners and Audit Quality had a positive effect on Tax Avoidance in Automotive and Component companies listed on the Indonesia Stock Exchange both simultaneously and partially

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