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Examining Accounting And Accountability Issues In Religious Context: Insights From Literature Hasan Basri; Siti Nabiha Abdul Khalid
Aceh International Journal of Social Science Volume 1 Number 1, June 2012
Publisher : Aceh International Journal of Social Science

Abstract - Religious organizations play an important role in delivering social services in society and tend to control a sizeable proportion of human, financial and other resources of society (Berger, 2003). However, various financial scandals and lawsuits involving them have raised questions regarding the governance and accountability of these organizations (Siino, 2004; Hamilton, 2006). As such, the insights from the literature on the issues of accounting and accountability in the religious-based organizations, especially the Islamic religious organisations are discussed. In so doing, the nature of religious-based organizations, and the practices of philanthropic institutions in an Islamic context are examined. In addition, the scale of accountability in and insights from previous researches on accounting and accountability practices of religious-based organizations are presented in this paper.

NEGOTIATING ACEH SELF-DETERMINATION IN INDONESIA’S UNITARY SYSTEM: A Study on Peace Agreement Helsinki Memorandum of Understanding 2005 M. Y. Aiyub Kadir
Aceh International Journal of Social Science Volume 1 Number 2, December 2012
Publisher : Aceh International Journal of Social Science

Abstract - Aceh, the northern-most province of Indonesia came through long suffering of armed conflicts for self-determination under the Dutch (1873-1942) and Japanese colonisation (1942-1945). It continued until Aceh joined Indonesia‟s unitary system in 1945, in which it was formally initiated by Tgk. Daud Beureueh between 1953-1963, and further to be declared by Tgk. Hasan Tiro on 4th December 1976 under the banner of the Free Aceh Movement (GAM). This struggle was ended by peace agreement, the Helsinki Memorandum of Understanding (MoU) on 15th August 2005 with the Aceh self-government notion consensus. In this regard, Aceh has more spaces and opportunities to re-determine its political, economic, social and cultural status under the Indonesian system. According to the international law, the notion of self-government is considered as internal self-determination under the International Human Rights Law regime. This would refer to two covenants: the United Nations International Covenant on Civil and Political Rights and on Economic, Social and Cultural Rights 1966. However, in practice, despite this ongoing implementation has achieved some progress in short term local political development, yet there are still many challenges for long-term economic, social and cultural advancement objectives, in particular regarding human rights related issues. This paper endeavours to analyse the issue through the overview of historical background of Aceh self-determination from an international law perspective. Hopefully, this paper contributes to a conceptual understanding of the MoU Helsinki in terms of Aceh self-determination movement as well as some challenges ahead.

A Critical Evaluation of The Compatibility Between Traditional And Contemporary Applications of Murabahah Transactions Olorogun Lukman Ayinde
Aceh International Journal of Social Science Volume 1 Number 1, June 2012
Publisher : Aceh International Journal of Social Science

Abstract - The present study explores the extent of conceptual resemblance between traditional and contemporary murabahah contracts. In order to assess the discrepancies, qualitative and quantitative content analyses are applied as research methodology. In particular, discrepancies of the conceptual basis of the two contracts are evaluated by content analysis through graphical presentation. The results of this study affirm that the critique raised against contemporary contracts is indeed justified. The comparative analysis of the conceptual differences between traditional and contemporary murabahah contracts leads to the conclusion that the contemporary murabahah contract is in inverse relation to the traditional murabahah contract.

Liquidity Risk Management And Financial Performance In Malaysia: Empirical Evidence From Islamic Banks Noraini Mohd Ariffin
Aceh International Journal of Social Science Volume 1 Number 2, December 2012
Publisher : Aceh International Journal of Social Science

Abstract - Liquidity risk arises from maturity mismatches where liabilities have a shorter tenor than assets. A sudden rise in the borrowers‟ demands above the expected level can lead to shortages of cash or liquid marketable assets (Oldfield and Santamero, 1997). This paper aims to analyse the liquidity risks and disclosure as well as to draw the relationship between liquidity risks and financial performance measures using return on assets (ROA) and return of equity (ROE) of the Islamic banks. Based on selected Islamic banks in Malaysia over the period from 2006 to 2008, the study also attempts to determine the impact of the global financial crisis on the Islamic banks‟ liquidity risks and financial performance. Findings of the study contribute towards enriching the literature on the risk management of the Islamic banks by providing deeper understanding on issues relating to liquidity risk management by the Islamic banks.

STUDENT ENGAGEMENT AT THE HIGHER LEARNING INSTITUTIONS: The Case of Malaysia and the United Arab Emirates Ilemona, Adofu; Akoji, Ocheja; Matthew, Abula
Aceh International Journal of Social Science Volume 1 Number 1, June 2012
Publisher : Aceh International Journal of Social Science

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Abstract - Universities in Malaysia and the United Arab Emirates (UAE), just like other Higher Education Institutions (HEIs), strive to be at the forefront of academic excellence. Towards this end, HEIs endeavour to provide their students, their primary clientele with the most conducive learning environment in order to maximise their potentials and prepare them to the real world of work. Do the students really make the most of the learning experiences in the university? Are the students really actively âengagedâ in the teaching programmes and learning activities provided by the university? What might be the implications of student engagement to curriculum, instruction, policy and decision making, and educational administration? This paper focused on the level of academic challenge provided to students. In this study, âacademic challengeâ was based on study time and course requirements for reading, writing, and application of higher-order thinking skills rather than on student judgments of the difficulty of the coursework (Carini and Kuh, 2003). Specifically, this investigation attempted to ascertain the types of engagement activities at the HEIs of Malaysia and the UAE. Interesting findings are presented, and recommendations are offered in light of student engagement in the context of higher education.

Finance And Other Services Sectors In Peninsular Malaysia, Sabah and Sarawak : Testing for Stochastic Convergence Muzafar Shah Habibullah; M. T. Hirnissa; A. H. Baharom
Aceh International Journal of Social Science Volume 1 Number 2, December 2012
Publisher : Aceh International Journal of Social Science

Abstract - In the last four decades, the financial services sector has becoming more important for the Malaysian economy. Despite gaining importance for enhancing economic growth, the contribution of the finance sector to the total services real Gross Domestic Product (GDP) has been ranked second in Peninsular Malaysia, third in Sabah and fourth in Sarawak. The purpose of the present paper is to determine whether the contribution of the financial services sector in the three regions in Malaysia, namely Peninsular Malaysia, Sabah and Sarawak show any distinct pattern. In the jargon of economic development literature, we seek to determine whether there is “convergence” or similarity in the patterns of the performance of the financial services sector among the three regions. Generally, our results suggest divergence of the finance sector and other sub-sector of the services among the three regions.

STUDENT ENGAGEMENT AT THE HIGHER LEARNING INSTITUTIONS: The Case of Malaysia and the United Arab Emirates Nurahimah Mohd Yusoff
Aceh International Journal of Social Science Volume 1 Number 1, June 2012
Publisher : Aceh International Journal of Social Science

Abstract - Universities in Malaysia and the United Arab Emirates (UAE), just like other Higher Education Institutions (HEIs), strive to be at the forefront of academic excellence. Towards this end, HEIs endeavour to provide their students, their primary clientele with the most conducive learning environment in order to maximise their potentials and prepare them to the real world of work. Do the students really make the most of the learning experiences in the university? Are the students really actively “engaged” in the teaching programmes and learning activities provided by the university? What might be the implications of student engagement to curriculum, instruction, policy and decision making, and educational administration? This paper focused on the level of academic challenge provided to students. In this study, “academic challenge” was based on study time and course requirements for reading, writing, and application of higher-order thinking skills rather than on student judgments of the difficulty of the coursework (Carini and Kuh, 2003). Specifically, this investigation attempted to ascertain the types of engagement activities at the HEIs of Malaysia and the UAE. Interesting findings are presented, and recommendations are offered in light of student engagement in the context of higher education.

OBESITY, HYPERTENSION AND CYCLE OF POVERTY IN URBAN POOR SOCIETY Eka Fitria
Aceh International Journal of Social Science Volume 3 Number 1, June 2014
Publisher : Aceh International Journal of Social Science

Abstract: This paper is about to prove that hypertension has been becoming as a major health problem among the working-aged population in Aceh’s urban area, defined as those 18-64 years old. The employed procedures are pursuant to ethical standards of National Institute of Health Research and Development, Indonesia Ministry of Health. This research is conducted from April 2012 to November 2012 as a cross-sectional study with purposive sampling scheme in urban areas of Gampong Ceurih, Ulee Kareeng sub-district of Banda Aceh, Indonesian’s province of Aceh. The inclusion criterions for the participants in this study are: 1) Married 2) categorized as poor people based on standard of Central Bureau of Statistic (BPS). Logistic regression with bivariate and multivariate analysis is employed to scrutinize linkage between several individual characteristics and hypertension. Bi-variate logistic regression confirms that age group, educational backgrounds, employment and housing status as well as obesity are statistically significant to hypertension stage-1; moreover, the probability of hypertension stage-1 increases progressively with increasing age and BMI. Multivariate logistic regression confirms that the individual characteristics of the poor those are significantly determining hypertension only age group and BMI class. For normal weight (BMI 25), the probability to get hypertension stage-1 at aged 18-30, 31-42, and 43-54 years are 7.05%, 25.36%, and 70.53%, respectively. For the obese (BMI ≥30), the probability to get hypertension stage-1 at aged 18-30, 31-42, and 43-54 years are respectively 36.18%, 71.76%, and 94.71%. This evidence implies that hypertension is a common health problem of the poor at elderly population. In short, government intervention should not only deal with curative aspect such as enforcing universal health coverage program to entire population in Aceh because this program may be ineffective to maintain health of the poor if the healthy foods are still hard to be obtained by poor families. Key Words: Health Problem, Aceh, Poverty Issues

STRATEGY AND MANAGEMENT CONTROL SYSTEM IN A MANUFACTURING INDUSTRY IN SELECTED CITIES IN INDONESIA Tubagus Ismail
Aceh International Journal of Social Science Volume 4 Number 1, June 2015
Publisher : Aceh International Journal of Social Science

Abstract: The purpose of this study is to examine the relationship between strategy formation process and strategy implementation process with the usage of MCS. The focus of strategy formation process used in this study is intended strategy, emergent strategy, and implemented strategy. The focus of MCS used in this study, is interactive control system and diagnostic control system. This study uses structural equation modelling as multivariate analyses tool. AMOS software 16 program is used as the aid tool to solve the problem in SEM application. Respondents in this study are 287 upper managers who work in manufacturing industry with prospector typology strategy. The results from this study are: intended strategy positively and significantly influences the interactive control system; intended strategy positively and significantly influences the diagnostic control system; emergent strategy positively and significantly influences the interactive control system; and emergent strategy provides no influence on diagnostic control system; implemented strategy positively and significantly influences the interactive control system; implemented strategy positively and significantly influences the diagnostic control system. The strength of pressure that is used in each control system that will be able to provide optimal result has not known yet. The result of this study recommends that firms should have used many kinds of control usage which are suited with their condition.Keywords: intended, emergent, implemented, strategy, control system, manufacture

THE ROLE OF HOTEL AND RESTAURANT TAXES AND ITS EFFECT ON BANDA ACEH’S LOCAL OWN SOURCE REVENUE Asnita Sitompul; Sofyan Syahnur; Chairul Ichsan
Aceh International Journal of Social Science Volume 3 Number 1, June 2014
Publisher : Aceh International Journal of Social Science

The purpose of this research is to describe the role and the effect of hotel and restaurant taxes on Banda Aceh’s local own source revenue. Its role will be focused on analyzing tax contribution, the efficiency and effectiveness of tax collection system. Meanwhile, its effect on local own source revenue can be identified by regression analysis for 27 years (1984-2010). The results show that the average contribution of hotel and restaurant taxes is still relatively low. Moreover, the system of tax collection in Banda Aceh has been performed efficiently and effectively. But, there is a gap between the potentiality and the realization of taxes. Furthermore, hotel and restaurant taxes are statistically significant influenced local own source revenue. Therefore, government should pay more attention to improve the tax administration system in the future, enhance the quality of tax administrator, increase tax efforts intensively than extensively, and implement rewards and punishment on the overall systems. In sum, the role and the effect of hotel and restaurant taxes can induce Banda Aceh’s local own source revenue. Keywords: Hotel and restaurant taxes, Efficiency, Effectiveness, Effect of Tax, Local Own Source Revenue

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Journal Mail Official
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Location
Kab. aceh besar,

Aceh

INDONESIA