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INDONESIA
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Published by Universitas Syiah Kuala
ISSN : -     EISSN : 25811002     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol 3, No 1 (2018): Februari 2018" : 15 Documents clear
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PENGAWASAN KEUANGAN DAERAH DAN PENGENDALIAN INTERN TERHADAP KETERANDALAN DAN KETEPAT WAKTUAN PELAPORAN KEUANGAN DI SATUAN KERJA PERANGKAT KOTA BANDA ACEH rizki nurdiansyah; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This purpose of the research is to examine the effect capacity of human resource, the use of information technology, financial supervision , and internal control of the reliability and timeliness of financial statement. This is study used based on purposive methode, sample of 80 employees in the work unit of Banda Aceh. The research type used is hypothesis testing reseearch. The sata waas collected by using questionnaire. The questionnaire were delivered to every employees as sample. The analytical method used is multiple regression analysis with SPSS version 23. The results indicate that capacity of human resource, the use of information technology, financial supervision , and internal control simultaniously of the reliability and timeliness of financial statement. Partially, human resource capacity, the use of information technology, financial supervision , and internal controls of the  reliability and timeliness of financial statement
PENGARUH PERENCANAAN ANGGARAN, KUALITAS SDM, PEMAHAMAN ATAS SISTEM AKUNTANSI, LINGKUNGAN BIROKRASI DAN KOMITMEN ORGANISASI TERHADAP TINGKAT PENYERAPAN ANGGARAN SKPD KOTA LANGSA Ayuti Ferry Aldita; Said Muniruddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the effect of budget planning, human resources quality, understanding of the local financial accounting system, bureaucracy environment, and organizational commitment on the budget absorption rate of government work units in Langsa city, Aceh. The low absorbtions of the budget is an important issue. This is because the low budget absorption impact on the bad public services and non-fulfillment of economic growth assumptions. This is a hypothesis testing research which is based on the data that collected by questionnaires and analyzed using multiple linear regressions. The number of respondents as many as 68 people. Every SKPD represented by two members, which is 34 SKPD Finance Administration Officer (PPK) and Acting Manager of Technical Activities (PPTK) as respondents. s. The data analysis was carried out by using SPSS (Statistical Package for Social Science) version 22. The results show that (1) budget planning, human resources quality, understanding of the local financial accounting system, bureaucracy environment, and organizational commitment simultaneously have an influence on the effectiveness of  the budget absorption rate of government work units in Langsa city, Nanggroe Aceh Darussalam, (2) Partially, budget planning, human resources quality, understanding of the local financial accounting system, bureaucracy environment have positive influence on the budget absorption rate of government work units in Langsa city, Aceh.
PENGARUH TRANSPARANSI KEUANGAN PENGELOLAAN ZAKAT, DAN SIKAP BADAN AMIL ZAKAT TERHADAP TINGKAT KEPUASAN MUZAKI DALAM MEMBAYAR ZAKAT DI BAITUL MAAL PROVINSI ACEH (STUDI KASUS : BAITUL MAL ACEH) Zulfikar Riza Hariz Pohan; Evi Mutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to determine how the effect of transparency of financial reporting, Attitude of Amil Zakah for management of zakat towards the level of trust muzaki. (Case studies on Baitul Mal Aceh). This is study used based on purposive methode, sample of 78 Muzaki  in  Banda Aceh. The research type used is hypothesis testing research. The data was collected by using questionnaire. The questionnaire were delivered to every Muzaki as sample. The analytical method used is multiple regression analysis with SPSS version 23. The results of this study indicate that; First there is a significant influence on the level of transparency of financial and amil Zakah attitude statements muzakki trust. Secondly, there is a  significant influence on the level of Transparency for muzaki who pay zakah. And, very Influence in Amil Zakah Attitude for muzaki trust.
PENGARUH KINERJA BANK, SOLVABILITAS, LIKUIDITAS DAN NON PERFORMING FINANCING TERHADAP RISIKO LIKUIDITAS PADA BANK UMUM SYARIAH DI INDONESIA Cut Dini Monisa; Wida Fadhlia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the effect of bank performance, solvability, liquidity, and non performing financing to ward the liquidity risk in sharia bank in Indonesia from 2011 to 2015. In this research, there were 11 sharia banks in total that were taken as sample. These banks published annual report during 2011 to 2015. The type of data used was secondary data. In order to get the result of this research, the author has examined the form of financial statements of sharia banks which had 55 financial statements in five years. Furthermore, the hypothesis testing used was multiple linear regression test.Bank performance was measured by using CAR, meanwhile solvability was measured by using DER, and the last one, liquidity, was measured by using FDR. The results of this study showed that capital adequacy ratio, debt to equity ratio, financing to deposit ratio, and non performing financing affected the liquidity risk simultaneously. Capital adequacy ratio, financing to deposit ratio, and non performing financing partially have a positive and significant impact on liquidity risk, while debt to equity ratio has a negative and significant effect on liquidity risk.
ANALISIS PENGAKUAN, PENILAIAN, PENYAJIAN DAN PENGUNGKAPAN ASET BERSEJARAH PADA LAPORAN KEUANGAN ENTITAS PEMERINTAH DAERAH ACEH (STUDI KASUS PADA MASJID RAYA BAITURRAHMAN) Said Ikhsan Ridha; Hasan Basri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study is aimed to describe the recognition of Masjid Raya Baiturrahman, describes the valuation method used to assess the Masjid Raya Baiturrahman, Baiturrahman’s disclosures describing the government's financial report, and analyze the suitability of the accounting standards applicable to accounting applied to Masjid Raya Baiturrahman.This study used primary data and secondary data. The primary data obtained from interviews with informants research that Provincial Finance Department, the Department of Finance and Asset Management, and managers of the Masjid Raya Baiturrahman. Secondary data used is the government's financial statements and other documents relating to the heritage assets.The results showed that until now the government of Aceh has not made recognition of an asset to the Masjid Raya Baiturrahaman, but due to the expenses which are recorded as capital expenditure for the Masjid Raya Baiturrahman  then it implies that the government has recognized it as an asset. Futhermore the Masjid Raya Baiturrahman assessment is not carried out, this happens because the government has difficulty in estimating the age and the price of the acquisition of Masjid Raya Baiturrahman. At this stage of the disclosure of the government of Aceh have only been doing disclose expenses incurred, but not yet express Masjid Raya Baiturrahman as an asset in the financial statements of the government. Overall the government has not fully implemented accounting standards existing heritage assets.

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