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<![CDATA[PENILAIAN EFISIENSI DUAL BANKING SYSTEM DI INDONESIA MENGGUNAKAN STOCHASTIC FRONTIER ANALYSIS ]]>
<![CDATA[Nonick Lhee Na Famera]]>;
<![CDATA[Mirna Indriani]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[Penelitian ini bertujuan untuk menganalisis perbandingan efisiensi dual banking system di Indonesia tahun 2011-2016. Jenis penelitian ini adalah deskriptif kuantitatif. Objek penelitian ini adalah bank umum konvensional di Indonesia yang mempunyai cabang unit usaha syariah, ada 19 bank umum konvensional dan 19 unit usaha syariah yang diteliti. Data yang dipakai dalam penelitian ini adalah data sekunder berupa laporan keuangan/laporan tahunan pada tahun 2011-2016. Analisis data menggunakan stochastic ftrontier analysis untuk mengetahui nilai efisiensi setiap objek penelitian. Data diolah menggunakan program Frontier 4.1. Hasil penelitian menunjukkan bahwa secara keseluruhan efisiensi unit usaha syariah cukup baik namun masih kalah dari bank umum konvensional. Efisiensi unit usaha syariah unggul dibandingkan bank konvensional pada pendekatan produksi, namun nilai efisiensi unit usaha syariah rendah pada pendekatan aset dan pendekatan intermediasi. Dilihat dari keseluruhan total amatan menunjukkan bahwa bank konvensional yang efisien lebih banyak dari jumlah unit usaha syariah yang efisien.Keywords: dual banking system, stochastic frontier analysis, efisiensi, bank umum konvensional, unit usaha syariah.]]>
<![CDATA[PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI, KOMPETENSI SUMBERDAYA MANUSIA DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN SKPA PROVINSI ACEH ]]>
<![CDATA[Ayang Darmawan]]>;
<![CDATA[Darwanis Darwanis]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The research examines the influence of Internal Control System Human Resources Competence, The Use of Information Technology and implementation of local financial accounting system on the Quality of the financial statements. 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. Data analysis method used is multiple linear regression. The results shows that Internal Control System have positive and significant effect to Quality of the financial statement, Human Resources Competence have positive and significant effect to Quality of the financial statement, The Use of Information Technology have positive and significant effect to Quality of the financial statement and implementation of local financial accounting system have positive and significant effect to Quality of the financial statement. Keywords: Internal Control System, Human Resources Competence, The Use of Information Technology, implementation of local financial accounting system, Quality of the financial statements]]>
<![CDATA[ANALISIS EFISIENSI PENGELOLAAN DANA ZAKAT PADA BAITUL MAL PROVINSI ACEH ]]>
<![CDATA[Eka Afrida]]>;
<![CDATA[Ali Amin]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this research is to know and to analyze the management efficiency of zakat fund at Baitul Mal, Aceh Province. This research is descriptive Qualitative. The data used in this research is primary data by interviewing the important people at the institution and financial data provided by the Baitul Mal Aceh (BMA). The result of this research is the management of zakat fund which is conducted by Baitul Mal Aceh in 2012 to 2015 has not been efficient. This is because of the amount of salary both civil servants and non-civil servants increase every year that cause the zakat income was increase, whereas the distribution of zakat has not been optimal. As a result, the zakat acceptance in Aceh is not evenly distributed, there were still many people who were entitled to receive zakat has not received its part due to the management of zakat funds conducted by baitul mal was not efficient yet. The average of inefficiency rate of zakat fund management in 2012 to 2015 period at Baitul Mal Aceh is 60,75%. ]]>
<![CDATA[ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PENGENDALIAN INTERNAL, DAN KUALITAS LAPORAN KEUANGAN (STUDI PADA SKPD BENER MERIAH) ]]>
<![CDATA[Nanda Safrizal]]>;
<![CDATA[Fauziah Aida Fitri]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The financial statements are one of the most important and inseparable elements of an entity. The preparation of government financial statements is a manifestation of the transparency and accountability of state financial management. This research was conducted in 2017. The purpose of this study is to find how well the application of Government Accounting Standard, internal control, and quality of financial statements in SKPD Bener Meriah. Sources of data in this study gathered from the primary data. The data required in this study are data that is associated with the implementation of SAP, internal control, and quality of financial statements. These data are collected by using questionnaires that will be distributed to each respondent. The respondents in this study are head of SKPD, head of finance, and finance staff. The results concluded that the application of government accounting standards and internal controls can be stated that have been applied correctly in accordance with applicable government regulations. The quality of the financial statements in SKPD Bener Meriah also has good quality, it can be identify based on the opinion given by BPK.]]>
<![CDATA[PENGARUH MANAJEMEN LABA, LEVERAGE DAN PROFITABILITAS TERHADAP BOOK-TAX DIFFERENCES (BTD) PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) ]]>
<![CDATA[Putri Indahna Irda]]>;
<![CDATA[Adhisyahfitri Evalina Ikhsan]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This research is designed to investigate the influence of earnings management, leverage and profitability toward book tax differences of Shariah companies in Indonesia. The samples are consistently listed companies in JII (Jakarta Islamic Index) for period 2012-2015. They are collected based on purposive sampling method. The audited financial reports of the sample companies, as the data, are analyzed by utilizing multiple regression analysis. The finding of this research shows that earnings management, leverage and profitability simultaneously influence book tax differences. Partially, earnings management and profitability have influence towardbook tax differences meanwhile leverage does not.]]>
<![CDATA[PENGARUH PENERAPAN E-FILLING, TINGKAT PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN SPT (STUDI KASUS PADA KPP PRATAMA BANDA ACEH) ]]>
<![CDATA[Cici Vidya Saila]]>;
<![CDATA[Adnan Adnan]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to examine the effect of e-filling implementation, the level of tax understanding on individual taxpayer compliance in reporting SPT (case study on KPP Pratama Banda Aceh). The population in this study are registered taxpayers in the Tax Office Banda Aceh.The population in this study is taxpayers registered as user e-filing taxpayers in KPP Pratama Banda Aceh the number of samples in this study is 85 respondent. Data and information gathered in this study was done by doing field research. The sampling technique used incidental sampling method. Questionnaires were tested by validity test and reliability test before this study. Classic assumption test were used is normality test, linearity test, multicolinearity test, and heteroscedasticity test. The data used in this study are the data which was obtained directly from respondents by distributing questionnaires. The influence test of independent variables to dependent variable was done by using multiple linear regression model. The results showed that the implementation of e-filling, the level of tax understanding are simultaneously affected the compliance of individual taxpayers in reporting SPT in KPP Pratama Banda Aceh.]]>
<![CDATA[ANALISIS EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI (STUDI EMPIRIS PADA HOTEL-HOTEL BERBINTANG DI BANDA ACEH) ]]>
<![CDATA[qashdina qashdina]]>;
<![CDATA[Evayani Evayani]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this study is to determine the effectiveness of the accounting information system implementation that applied by star hotels in Banda Aceh. The population in this study were all hotels in Banda Aceh City totaling 61 hotels and samples were star hotels in Banda Aceh City that using accounting information system totaling 14 hotels. This research is a quantitative research. This study used questionnaire method which distributed to 42 respondents. Test instrument used is the test of validity and reliability test. The results show that the accounting information system applied by star hotels in Banda Aceh has been effective.]]>
<![CDATA[PENGARUH TINGKAT PENDAPATAN, RELIGIUSITAS, AKUNTABILITAS DAN KUALITAS PELAYANAN TERHADAP MINAT MUZAKKI MEMBAYAR ZAKAT DI BAITUL MAL KOTA BANDA ACEH ]]>
<![CDATA[Salmawati Salmawati]]>;
<![CDATA[Meutia Fitri]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study attempts to examie the imfluance factors that the determine the muzakki intention to pay zakat in zakat institution. The factors are income, religiosity, accountability and service quality of muzakki intention to pay zakat in Baitul Mal, Banda Aceh. This research type used in this study is Quantitave, that use primary data. The collecting data through quisionaire directly to research object. Each variable is the point to arrange the question items are measured by likert scale. The Sample of this research is 99 muzakki that pay zakat. Data processing was done by using multiple regression analysis and are processed by IBM Statistical Package for Sosial Science (SPSS) 21th version. The result of the research indicated that 44,8% The dependent variable for which is Intention on paying zakat can be explained by four of independent variables. Simultaneously shows that variables are income, religiusity, accountability and quality service are influance on muzakki intention to pay zakat in baitul mal, Banda Aceh.]]>
<![CDATA[AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN MASJID DI KOTA BANDA ACEH ]]>
<![CDATA[khairaturrahmi khairaturrahmi]]>;
<![CDATA[Ridwan Ibrahim]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study has purpose to describe how accountability and transparancy in financial management at the mosques in Banda Aceh . This study is descriptive qualitative study. Data is collected by interview to mosques management in Banda Aceh . The primary data collected by interview is used in this study. The results of this study indicate that generally, the Mosques in Banda Aceh were not fully implemented transprancy and accountability in its financial management]]>
<![CDATA[ANALISIS BIAYA KUALITAS DALAM MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PT ACEH MEDIA GRAFIKA TAHUN 2012-2016 ]]>
<![CDATA[Tasya Meisheilla Aditya]]>;
<![CDATA[Fazli Syam BZ]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This research is designed as a quantitative descriptive research approach. The research is aimed to analyze the quality cost applied by PT Aceh Media Grafika in addressing appropriate production cost of Serambi Indonesia in 2012 to 2016. On the other hand, the research is also aimed to analyze the effect of applied quality cost to the production cost efficiency in 5 years. The subject of this research is PT Aceh Media Grafika, while the object is the quality cost applied by the company. The data is analyzed by looking at the correlation of quality cost in increasing the efficiency of the production cost. This research used a simple correlation analysis that commonly knows as pearson correlation. The method used in collecting the data is mostly from documentation and literature review. The result shows that PT Aceh Media Grafika has not applied any specific calculation of quality cost, it has generally included in production cost.Based on the research analysis, the quality cost can possibly increase the efficiency of production cost. However it plays a very small roles because the quality cost is just a part of the whole production cost spent by the company.]]>
