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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 5, No 1 (2020): Februari 2020" : 15 Documents clear
PENGARUH STRATEGI MASS CUSTOMIZATION TERHADAP KINERJA PERUSAHAAN MELALUI PENGGUNAAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN (STUDI EMPIRIS PADA PERUSAHAAN BIRO WISATA DI KOTA BANDA ACEH) Tria Ulfa; Fazli Syam BZ
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to (1) Analyze the effect of the application of mass customization strategies on company performance through the characteristics of management accounting system that are broad scope, (2) Analyze the effect of applying mass customization strategies to company performance, (3) Analyze the effect of applying mass customization strategies to the use of management accounting system information that is broad scope, (4) Analyzing the effect of the use of management accounting information systems that are broad scope on company performance. The population of this research is 126 travel companies in Banda Aceh. The sampling technique in this study was using purposive sampling techniques. This research is a study that uses primary data for his research. Primary data obtained through the distribution of questionnaires to respondents. In this study data analysis will be carried out using path analysis. The conclusions generated from this study are (1) Indirectly mass customization through the characteristics of management accounting system information has a greater positive influence on company performance, (2) Mass customization strategies have a positive influence on company performance, (3) Mass customization strategies provide positive influence on the characteristics of management accounting system information, (4) Characteristics of information management systems that are broadscope that have a positive influence on company performance
ANALISIS PENERAPAN GOOD GOVERNANCE PADA PELAPORAN DAN PERTANGGUNGJAWABAN DANA DESA DI KECAMATAN PEUSANGAN KABUPATEN BIREUEN Syarifah Rahmah; Indayani Indayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to see how the village government and village communities apply the principles of village financial management in reporting and accountability of village funds, as the implementation of good governance in several villages in Peusangan District, Bireuen Regency. The method used in this research is descriptive qualitative using interviews. Interviews were conducted with parties from the District, representatives of the village community, and village government, such as the Keuchik, the Village Secretary, the Head of Financial Affairs, the Representative of the BPD (Village Consultative Body) / Tuha Peut. The results of this study indicate that the application of the principles of village financial management in reporting and accountability of village funds in Peusangan District, Bireuen Regency has been implemented, but not yet fully implemented to the maximum.
PENTINGNYA SISTEM INFORMASI AKUNTANSI YANG HANDAL TERHADAP BENCANA PADA SEKTOR PEMERINTAHAN Fifi Yusmita; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Many organizations are starting to realize the importance of having a robust and reliable accounting information system (AIS), but many hesitate to apply this system before a disaster occurs. Therefore, this study aims to provide insight into the importance of a robust and reliable AIS from the stakeholder's perceptions. A qualitative method was the method used to explore the issues in this study. Sampling consists of 7 key informants who have qualified capability and knowledge in the government sector and AIS sector. The result showed that having a reliable AIS within a government organization sector is very important to be adopted because of the benefits offered from its system, as well as directly minimize the negative impact of unpredictable disasters.
PENGARUH TEKANAN (PRESSURE), KESEMPATAN (OPPORTUNITY), RASIONALISASI (RATIONALIZATION), DAN KAPABILITAS (CAPABILITY) TERHADAP KECURANGAN PENGADAAN BARANG/JASA DI PEMERINTAHAN ACEH DENGAN PEMODERASI BUDAYA ETIS ORGANISASI finalia Fitri; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
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.
PENGARUH RELIGIOSITAS, PERILAKU TIDAK ETIS, DAN KEEFEKTIFAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA BANK UMUM SYARIAH DI KOTA BANDA ACEH) Zuhra Maulidya; Yulia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine the influence of religiosity, unethical behavior, and effectiveness of internal control to tendency of accounting fraud (Empirical Study on Islamic Bank in the city of Banda Aceh). The population of this study were the managers and internal auditors of Islamic bank with the total 33 respondents. The research was conducted by using census method.  The data source in this study are primary data obtained from questionnaires to the respondent. The testing of the influences of independent variables toward dependent variables was done by using multiple linear regressions model. The results of this research showed that both partially and simultaneously, religiosity, unethical behavior, and effectiveness of internal control were significantly influential tothe accounting fraud on Islamic bank in the city of Banda Aceh.

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