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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 4, No 3 (2019): Agustus 2019" : 15 Documents clear
PENGARUH PARTISIPASI MASYARAKAT, KOMPETENSI SUMBER DAYA MANUSIA, DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS PADA KABUPATEN ACEH BARAT DAYA) Siti Umaira; Adnan Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the effects of community participation, human resource competence, and supervision on accountability of village fund management (a case study in Kabupaten Aceh Barat Daya). This is a quantitative study with questionnaire used as the primary data elicitation and Likert scale as the measure. The study was carried out in Kabupaten Aceh Barat Daya. A total of 120 respondents were selected, consisting of the villages’ tuha peut and public figures. The simple random sampling was used as the sampling technique with the Slovin formula for determining the number of samples. The multiple linear regression was employed as the data analysis technique, facilitated by the SPSS version 21. The results indicate that the public participation (X1), human resource competency (X2), and supervision (X3) variables either partially or simultaneously have significant effects on the accountability of village fund management (Y).
ANALISIS PENGUKURAN KINERJA KOPERASI SYARIAH BERDASARKAN BALANCED SCORECARD (STUDI PADA KOPERASI SYARIAH BAITURRAHMAN BANDA ACEH) Hanif Syah Reza Funna; Suazhari Suazhari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the performance of Baiturrahman Sharia Cooperative based on the balanced scorecard method. This research is descriptive with the method of collecting data documentation, interviews, and questionnaires. The analysis used is the Balanced Scorecard analysis. The respondents in this study were 93 cooperative members and 14 cooperative employees. Based on the results of the study using the balanced scorecard, the financial perspective obtained values in each ratio, namely the current ratio of 25, Total Debt to Total Asset Ratio of 0, and Return On Asset of 25 which showed poor performance in the cooperative financial perspective. In the customer perspective, customer retention has increased by 24%, the level of customer acquisition has increased by 10%, as well as the level of customer satisfaction which has a score of 4.0 which shows good customer performance. In the perspective of internal business processes, the innovation process gets a score of 4.6, the operating process gets a score of 4.7, and good after-sales service shows the performance of a good internal business process perspective. In the perspective of learning and growth, employee productivity increases, the results of employee retention indicate that the company can hold employees accountable, and employee satisfaction which scores 4.6 which shows performance in the perspective of good cooperative learning and growth. Overall, the four perspectives show good categories except in a financial perspective.
PENGARUH TEKANAN (PRESSURE), KESEMPATAN (OPPORTUNITY), RASIONALISASI (RATIONALIZATION), DAN KAPABILITAS (CAPABILITY) TERHADAP KECURANGAN PENGADAAN BARANG/JASA DI PEMERINTAHAN ACEH DENGAN PEMODERASI BUDAYA ETIS ORGANISASI Fanalia Fitri; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study has purposes to discover whether pressure, opportunity, rationalization and capability influences towards fraud of procurement goods and services in Aceh Government with ethic cultural organization as a moderator. Testing was conducted to 20 SKPD in Aceh Government which arranged an event of procurement goods and services. This study uses primary data of questioner which was distributed to all 60 respondents that consist of Head of minister, Firma, Institute, Secretary, and Head of finance, the sample of study is taken by purposive sampling. Testing is conducted by using moderated analyzing Regression (MRA). The result of study shows that partially pressure and capability influences towards fraud of procurements good and service, meanwhile opportunity, rationalization, and ethic cultural organization were not influenced towards fraud of procurements goods and services. In testing of moderate regression analyzing uses interaction test, partially ethic cultural organize is able to moderate the relationship between opportunity and rationalization towards fraud of procurement. But, ethic cultural organization is not able to moderate the relationship between pressure and capability towards fraud of procurement goods and services
ANALISIS KESESUAIAN PENERAPAN PRODUK PEMBIAYAAN MUSYARAKAH BERDASARKAN PSAK 106 PADA PT. BPRS HIKMAH WAKILAH Lisandi Novisra; Bustamam Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine and analyze the application of musharakah financing products and the suitability of the accounting treatment of musharakah financing products applied in PT. BPRS Hikmah Wakilah according to PSAK 106. The research method used is descriptive qualitative. Sources of data in this study are primary data obtained directly from the results of interviews with respondents. The results of the study show that in terms of recognition and measurement of PT. BPRS Hikmah Wakilah is not fully comply in according to  PSAK 106, and in terms of the presentation of PT. BPRS Hikmah Wakilah has fully complied with PSAK 106, while in terms of disclosure of PT. BPRS Hikmah Wakilah has not presented CALK and all terms relating to the musharakah transaction. Hence, its application does not comply with PSAK 106.
PENGARUH KARAKTER EKSEKUTIF, PROFITABILITAS, SALES GROWTH DAN CORPORATE SOCIAL RESPONSBILITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 M. Qyas Aulia Rizki; Raida Fuadi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The source of state revenue that has a large contribution in financing government spending is obtained from taxes. Taxes are levies which can be imposed on taxpayers, both entities and individuals based on tax laws. This study entitled "The Influence of Executive Character, Profitability, Sales Growth, Corporate Social Responsibility (CSR) Against Tax Avoidance in Non-Financial Companies Listed on the Indonesia Stock Exchange Period 2011-2015". This study aims to determine whether the Independent variable executive character, Profitability, Sales Growth and Corporate Social Responsibility (CSR) affect Tax Avoidance as a Dependent variable. The sample of this study was 11 non-financial companies which were obtained based on the sampling criteria. The analytical method of this study uses a casual study method. The results of the study state that executive character variables, Profitability variables, Sales Growth variables and Corporate Social Responsibility (CSR) variables have a positive effect on tax avoidance or Tax Avoidance.
PERANCANGAN APLIKASI PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING PADA MEUDANG PERKASA FURNITURE Muhammad Irzam Mulyanda; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to find out how the system of calculating the cost of goods manufactured that are currently running at Meudang Perkasa Furniture. This company is still calculating the cost of goods manufactured manually, which can lead to errors in the determination of costs incurred to produce goods. In addition, because the process is done manually, the calculation process takes a long time. This study aims to design an application that can help users to know the cost of goods manufactured quickly and precisely. 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 resulted in a Cost of Goods Manufactured Application that would ease future corporate activities.
PENGARUH PENERBITAN SUKUK TERHADAP REAKSI PASAR (SURVEY TERHADAP PERUSAHAAN-PERUSAHAAN YANG MENERBITKAN OBLIGASI SYARIAH YANG TERDAFTAR DIBURSA EFEK INDONESIA SELAMA TAHUN 2015) Mulya Iskandar; Ridwan Ridwan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine how the influence of a sukuk instrument issuance on market reactions listed on the Indonesia Stock Exchange (IDX) during 2015. The research method used in this study is quantitative research. Quantitative research contains a relationship between cause and effect. The type of data used is secondary data, data collection used by the author is to know the relationship between two or more variables. The object to be examined in this study is the total value and rating of the issuance of Islamic bonds (sukuk) companies as independent variables and cumulative abnormal return shares of companies that issue Islamic bonds (sukuk) listed on the Indonesia Stock Exchange in 2015. The results of this study indicate the value of sukuk bond issuance and sukuk bond issuance ratings jointly affect stock returns. The value of issuing sukuk bonds partially affects stock returns and the rating of bond issuance has an effect on return.
PERAN KEPALA SATUAN KERJA PERANGKAT KOTA (SKPK) DALAM PENCEGAHAN KECURANGAN (FRAUD) (STUDI PENELITIAN PADA SKPK DI KOTA BANDA ACEH) Dwi Meutia Pertiwi; Syukriy Abdullah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to determine how the effort and obstacles for head’s SKPK in fraud prevention. This research use descriptive qualitative method with primary data and supported by secondary data. The sample was taken by purposive sampling method and the samples are 14 informants. Data collection technique that used in this research is interview and documentation. Data analysis technique that used in this research is data collection, data reduction, data presentation, drawing conclusion/verification. The results of this research is: 1) Head’s SKPK in Banda Aceh have been aware about the importance of fraud prevention measures. The efforts of head’s SKPK in fraud prevention is to oversee the application of e-performance and e-procurement sustainably, to make innovations of anti-fraud policies, and creating a culture of honesty and high ethics; 2) The obstacles faced by a head’s SKPK in fraud prevention such as the density of activity, inhibition, and its psychological burden.
ANALISIS TINGKAT AKURASI PENETAPAN NILAI JUAL OBJEK PAJAK (NJOP) BUMI DENGAN MENGGUNAKAN METODE ASSESSMENT SALES RATIO DI KOTA BANDA ACEH Nadia Hudja; Wida Fadhlia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the suitability of the Assesment Ratio (AR) in each subdistrict of Banda Aceh based on the regulations set by Directorat General of Taxes and to find out the existence of intervals for Tax Object Sales Value (NJOP) assignment in Banda Aceh based on the standards set by the International Association of Assessing Officers (IAAO) . The method used in this study is descriptive quantitative by testing ASR for ratio studies, measurement of central tendency, and measurement of variability. The results of this study showed that during the 3 research assessment ratios (AR) in each sub-district in the city of Banda Aceh, which consisted of 9 sub-districts all were below the standard recommended by the Director General of Taxes and the IAAO or under-assessment so that a reassessment was needed.
ANALISIS EFEKTIVITAS PAJAK DAERAH, RETRIBUSI DAERAH, HASIL KEKAYAAN DAERAH YANG DIPISAHKAN DAN LAIN-LAIN PENDAPATAN ASLI DAERAH YANG SAH SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN/KOTA DI PROVINSI ACEH Raudhatinur Raudhatinur; Endang Surasetyo Ningsih
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research isto analyze the effectiveness of local taxes, local retribution, Local own source assets and others Legitimate local revenue and its contribution to the local revenue of districts/ cities in Aceh Province. The method in this research is using descriptive quantitative methods, with effectiveness analisys and contribution analisys as the instrument of the analisys.The result of this research shows that the average of the effectiveness in period (2013-2017) of the Local Tax is89,91 % (quite effective), local retribution is 77,87 % (less effective),Local own source assetsis 107,06 % (very effective) , and others Legitimate local revenueis 102,06% (very effective. The average of the contribution in period (2013-2017) of local taxes is 15,15 % (less), local retribution is 20,46 % (medium), Local own source assets is 4,89 % (very less), and others Legitimate local revenue is 50,46 % (very good)

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