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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 2 (2020): Mei 2020" : 15 Documents clear
CORPORATE SOCIAL RESPONSIBILITY DALAM BINGKAI SYARIAH Arditi Annisa H; Nuraini Nuraini
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Research in corporate social responsibility (CSR) has long been established yet there are still new dimensions for its discussion within the Islamic perspective. This study undertakes the investigation of CSR within the Islamic banking industry utilizing the Shariah Enterprise Theory (SET). It seeks to identify whether the factors of size, profitability and shariah compliance may play role in the disclosure of CSR by Islamic banks in Indonesia. All registered Islamic banks in Indonesia publishing their annual report for the period of 2011-2016 were employed as samples of this study. The findings demonstrated that some of the sampled banks have provided extensive and informative disclosure of CSR. Simulteanously the three studied variables consisting of size, profitability and shariah compliance were found to influence the CSR disclosure. Nevertheless, partially while bank size and profitability were found to influence the CSR disclosure yet there was no influence of shariah compliance towards CSR disclosure. This gives an interesting insight for further examination in future studies
PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI ACEH BARAT) Rossa Rossa; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the influence of the accounting information systems and internal controls on the company performance. The population in this research is all palm oil companies registered at the Badan Pusat Statistik (BPS) of Aceh Barat.  The sampling technique used is saturation sampling. This research uses primary data which obtained through the questionnire results. The data were collected 68 questioners from 3 palm oil companies. Data were processed using SPSS version 22 and analyzed using multiple linear regression, The results show that (1) accounting information systems and internal controls simultaneously, significantly affecting company performance (2) accounting information systems has a positive and significant effect on company performance (3) internal control has a positive and significant effect on company performance
TRANSPARANSI DALAM PENGELOLAAN DANA DESA (STUDI DI KECAMATAN SUKAKARYA KOTA SABANG) Eva Julita; Syukriy Abdullah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to see whether the Sukakarya District of Sabang City had been fully or not transparent in managing village funds. The research method is quantitative research method with the census. The population in this study were all villages in Sukakarya Subdistrict, Sabang City consisting of 8 (Eight) Villages. The Data used for primary data is obtained directly without intermediaries by researchers. The Data in this research is the result of the spread of the questionnaire where the researcher distributed the data to special purpose research. The results of this study Understanding village officials related to Transparency The management of village funds in the Sukakarya District of Sabang City is already very good, because most village apparatus have fully understood what the policies of the mayor have arranged and have understood the contents of the Village Fund Management guidelines. Public perceptions related to transparency in managing village funds in general are good, except that the community still lacks perception or knowledge in managing village funds. Community participation in the process of planning and implementing village fund management is already active. This can be seen in the planning process, the people who attended were quite adequate, but there was still a lack of aspirations conveyed by the community for planning the use of village funds. Likewise in the implementation process, community participation is sufficient.
ANALISIS INDEKS KONDISI KEUANGAN PEMERINTAH DAERAH PROVINSI ACEH TAHUN 2015-2017 Irna Mardi Yati; Jhon Andra Asmara
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The study aims to analyze the region's financial state in aceh within 2015-2017. The financial condition is measured by using indexing measures developed by ritonga (2014), which are made up of six dimensions of short term solvability, long-term solvability, budget solvability, financial flexibility, financial independence, service solvability. In 2015, analysis was developed by augmenting the operational solvability dimension. This study is using qualitative descriptive methods and analysed a secondary data obtained through documentary techniques. The result of this study shows that within 3 years the financial district/city in aceh that got the best category of index value is Sabang (0.488), Banda Aceh (0.452), Aceh Tengah (0.444), Aceh Besar (0.389), and Gayo Lues (0.382). While the area government with the value of the financial conditions of the lowest financial level or ranked category is Aceh Tenggara (0,177), Aceh Singkil (0,148) Lhokseumawe (0,106).
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN DESA (STUDI PADA DESA DI KABUPATEN ACEH SELATAN) Agung Muhammad Arighi; Darwanis Darwanis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to test the influence of human resources Capacity, utilization of information technology as well as internal control against the timeliness of financial reporting village. The population in this research is the entire village in Aceh Selatan Regency. Sampling techniques in the study is simple random sampling. The research of using primary data obtained through the filling of the questionnaire. The data collected as many as 73 a detailed questionnaire from the 260 villages that existed in South Aceh Regency. Data processing using SPSS tool Version 22. Statistical analysis is used in logistic regression is. The results showed that collectively the variable capacity of human resources, utilization of information technology as well as internal control against the timeliness of financial reporting village. Each partially independent variable affect the timeliness of financial reporting Village.
PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN, KETIDAKPASTIAN LINGKUNGAN, DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PADA PERUSAHAAN BUMN DI BANDA ACEH) Rizki Febrianti; Yulia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 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 effect of characteristics of management accounting system information, environmental uncertainty, and decentralization on managerial performance. Data collection techniques in this study were collected by distributing questionnaires to 70 managers who had been set as samples in 18 BUMN companies in Banda Aceh. Statistical tests are performed using multiple linear regression analysis with SPSS 20. The results of the study prove that the four characteristics of management accounting information systems (broad scope, timeliness, aggregation, integration), and decentralization have a positive and significant effect on managerial performance. Enviromental uncertainty have a negative and significant effect on managerial performance.
ANALISIS PENERAPAN PSAK 109 MENGENAI AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH PADA BAITUL MAL ACEH Murniati Murniati; Adhisyahfitri Evalina Ikhsan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to analyze the implementation of PSAK 109 in Baitul Mal Aceh. This research was conducted to look how PSAK 109 was applied in Baitul Mal Aceh. This research uses questionare as the primary data and financial statement as the secondary data. The subject of this research is Baitul Mal Aceh and the object is financial statement of 2016 period.  This research is a descriptive research, data analysis in this study uses descriptive-comaparative analysis. The result of this study shows that there are four indicators of PSAK 109. Baitul Mal Aceh has applied 94% of PSAK 109.
PENGARUH ARUS KAS OPERASI, TINGKAT UTANG, DAN OPINI AUDIT TERHADAP PERSISTENSI LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2013-2016 Amira Qurrata Aini; Zuraida Zuraida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The study aims to determine the effect of operating cash flow, leverage, and audit opinions on earnings persistence. The population of this study is mining companies listed in Indonesian Stock Exchange in 2013-2016. The sample selected by purposive sampling method. The data used in this research is secondary data in the form of financial statement companies. Data analysis was performed using multiple linear regression statistical analysis. The results of this research show that operating cash flow, leverage, and audit opinions simultaneously influence earnings persistence. Partially operating cash flow and leverage significantly influence earnings persistence, whereas, audit opinions do not influence earning persistence.
AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN MASJID (STUDI EMPIRIS: MASJID JAMI’ DI KOTA BANDA ACEH) Abrar Fauzi Maulana; Ridwan Ridwan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research is aim to decribe the accountability and transparancy of  financial report of the Jami’ mosque in Banda Aceh. This  research is a describtive-qualitative research. This is a natural research in which the events are not conrolled research. The degree of the interference is a minimal interference. This research apllied cross sectional time horizon. The object of this research is Jami’ mosque in Banda Aceh and the subject of this research is the financial manager and BKM division of Jami’ mosque. The primary data collected by interview is used in this study. The results of this study indicate in general that the application of accountability and transparancy in the financial reporting of the Jami mosque 'in the city of Banda Aceh has not been implemented.
PERUSAHAAN ASURANSI JIWA KONVENSIONAL DAN PERUSAHAAN ASURANSI JIWA SYARIAH (SUATU ANALISIS PERBANDINGAN) Neni Zahara; Mulia Saputra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to measure the efficiency of conventional and sharia life insurance companies in indonesia during the period 2012-2016 and to find out whether there are differences in efficiency between conventional and sharia life insurance companies. This research is a quantitative descriptive research using secondary data sourced from the company's annual financial statements. The samples used were 10 conventional life insurance companies and 10 sharia life insurance companies. Efficiency measurement in this study uses the Data Envelopment Analysis (DEA) method with an value-added approach. The input variables used are assets, capital, general and administrative costs, and commission expenses. While the output variable is premium and investment income. The results of this study indicate that conventional life insurance companies have a better level of efficiency than sharia life insurance companies, but there is no significant efficiency difference between conventional life insurance companies and sharia life insurance companies during the 2012-2016 period.

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