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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 3 (2020): Agustus 2020" : 15 Documents clear
PENGARUH PENERAPAN SISTEM ENTERPRISE RESOURCE PLANNING (ERP) DAN KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL ATAS PELAPORAN KEUANGAN PADA PT WASKITA KARYA TBK (STUDI EMPIRIS UNIT KERJA YANG BERADA DI BAWAH KANTOR DIVISI I INFRASTRUKTUR) Muhammad Farradhi; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This paper is intended to determine the application of Enterprise Resource Planning (ERP) applications and the quality of accounting information systems towards the implementation of internal control over financial reporting at PT. Waskita Tbk. The population in this study was PT Waskita Tbk employees who were under the Division I office in charge of the Sumatran region with a total population of 552 employees, with a sample used by 100 employees. Data analysis method in this study uses multiple regression analysis. The results showed that the simultaneous Corporate Resource Planning System and the quality of the accounting information system influence significant effect for the assistance of internal control over financial statements. While Enterprise System Resource Planning has a significant effect on internal control over financial reporting, accounting accounting information systems have a significant effect on controlling financial reporting. Researching to improve internal control over reporting, PT. Waskita Tbk. Continue to renew the use of information technology to be able to increase the use of internal control.
PENGARUH TURNOVER INTENTION, ORGANIZATION COMMITMENT, DAN LOCUS OF CONTROL TERHADAP DYSFUCNTIONAL AUDIT BEHAVIOUR Muhammad Yolly Setiawan; Fauziah Aida Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to find out and evaluate the influence of turnover intention, organization commitment and locus of control toward dysfunctional audit behavior. Based on the census method, th is research used samples of 64 respondents as auditors who work in Finance and Development Supervisory Agency (BPKP) of Aceh Representative. This study was conducted using primary data obtained through the questionnaire. The data analysis used multiple regression analysis with data processing using SPSS version 22. The result of the study shows that turnover intention does not have a significant influence on dysfunctional audit behavior. While organization commitment and locus of control have a significant influence on dysfunctional audit behavior.
ANALISIS IMPLEMENTASI PSAK 105 AKUNTANSI PEMBIAYAAN MUDHARABAH PADA BANK MUAMALAT CABANG BANDA ACEH Dwi Andika Putra; Muhammad Arfan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to find out how the mudharabah financing mechanism at Bank Muamalat Banda Aceh and whether the application of mudharabah accounting treatment at Bank Muamalat Banda Aceh is in accordance with PSAK 105. The research methodology used is a qualitative method using descriptive analysis techniques that provide an overview of the treatment mudharabah financing accounting at the Bank Muamalat Banda Aceh. The results of the analysis state that the accounting treatment of mudharabah financing at the Bank Muamalat Banda Aceh has been carried out well because the recording of transactions has been carried out in accordance with  Financial Accounting Standards. However, at the beginning of  the application of accounting, the recognition of the mudharabah contract was not regulated in PSAK 105. However, at that time the Bank Muamalat Banda Aceh recognized it first as an obligation because there had not yet been capital surrender to mudharib. In the application of accounting when recognition of purchases for acquisition prices is not regulated in PSAK 105. Bank Muamalat Banda Aceh recognizes it as an additional inventory. Mudharabah financing procedures at Bank Muamalat Banda Aceh are quite good and thorough so as to minimize the risk of financing. Starting from the request for financing, BI checking, decisions, realization, monitoring up to repayment to the bank as the owner of the funds
PENGARUH PEMBIAYAAN MUSYARAKAH, MARKET SHARE DAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA Ayu Yunita; Meutia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 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 musyarakah financing, market share, and intellectual capital to financial performance on islamic commercial banks in Indonesia in 2013-2018. The research type used is verificative research by using Purposive sampling method. The target population of this research are 14 islamic commercial banks in Indonesia and the sample of the research are islamic commercial banks. The data used in this research are secondary data, which are gotten from for the book year ended December 31, 2013, 2014, 2015, 2016, 2017, and 2018. The result of this research show that musyarakah financing, market share, and intellectual capital silmutaneously influence to financial performance. Partially, musyarakah financing has influence to financial performance, market share has influence to financial performance, and intellectual capital has influence to financial performance.
PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH (SPIP) DAN PERAN KOMITE SEKOLAH TERHADAP PENCEGAHAN FRAUD PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA SMP NEGERI DI BANDA ACEH Lisa Ramadhani; Suparno Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the effect of the Government Internal Control System (SPIP) and the role of school committee on the fraud prevention of management of school operational funds (BOS). The population of this research were headmaster, vice principal, and BOS treasurer of 19 Junior High Schools in Banda Aceh with the total 57 respondents. The research was conducted by using census method. The data source in this study are primary data obtained from questionnaires to the respondents. The testing of the influences of independent variables toward dependent variable was done by using multiple linear regressions model. The results of this research show that both partially  simultaneously,  Government  Internal  Control  System  (SPIP)  and  the  role  of  school  comittee  are significantly influential to the fraud prevention of management of school operational funds (BOS) of Junior High Schools in Banda Aceh.
PENGARUH EFEK LEVERAGE SEBAGAI PEMODERASI TERHADAP HUBUNGAN ANTARA RETURN ON EQUITY (ROE) DAN STRUKTUR MODAL Sherly Fristylia Ramdini; Francis Hutabarat
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Research that can be done to study the relationship of return on equity to capital structure with Leverage dieminten period 2017-2018 Property Real Estate Subsector on the IDX. Secondary data retrieval is based on 14 units from the Property Real Estate sub-sector using Purposive Sampling techniques and related annual reports with the following company codes APLN, ASRI, KIJA, GAMA, BSDE, BKSL, CTRA, MYRX, SMDM, SMRA, LPCK, LPKR, BEST, and FATHER. The results of this study indicate that leverage has a good or positive relationship with the capital structure in the Real Estate and Property emintent for the period 2017-2018. While ROE does not have a relationship related to the Capital Structure of the emintent in Real Estate and Property listed on the IDX for the period 2017-2018
PENGARUH BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO), NON PERFORMING FINANCING, DAN UKURAN PERUSAHAAN TERHADAP TINGKAT EFISIENSI PERBANKAN SYARIAH DI INDONESIA Rizka Fauzi; Rulfah M Daud
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research  aims to investigate  the influence  of BOPO,  Non Performing  Financing,  and Firm  Size on Efficiency Level of Islamic Banking in Indonesia. The efficiency score is obtained using Data Envelopment Analysis (DEA) Method. The type of data employed is secondary data from financial statements of each banks between 2014 and 2018. The results of this research indicate that (1) Operating Expenses against Operating Income, Non Performing Financing,  and  Firm  Size  simultaneously  affect  the  efficiency  level,  (2)  Operating  Expenses  against  Operating Income does not affect the efficiency level, (3) Non Performing Financing does not affect the efficiency level, and (4) Firm Size affects the efficiency level of islamic banking in Indonesia
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI KHUSUS, DAN LUAS WILAYAH TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH Fajar Maulana; Wida Fadhlia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study aims to examine the effect of Local Revenue, Special Allocation Funds, and Area Size on Capital Expenditures. The data used in this study are secondary data obtained from the Aceh Financial Management Agency. The unit of analysis in this study is the 2014-2018 Regency/City Budget Realization Report. The sample in this study was Aceh Province consisting of 23 Regencies/Cities. The analysis technique used is multiple linear regression using SPSS 24. This study uses the independent variables Regional Original Revenue, Special Allocation Funds, and Area and the dependent variable Capital Expenditure. The results of this study indicate that in the simultaneous testing (F test), the variable Local Revenue, Special Allocation Funds, and Area Size have a significant effect on capital expenditure. . In the partial test, the variable of Original Regional Revenue, Special Allocation Funds, and area size affect capital expenditure.
THE ANALYSIS OF PRICE AND TRADING VOLUME OF STOCKS IN THE INFRASTRUCTURE SECTOR LISTED ON IDX BEFORE AND AFTER THE PRESIDENTIAL ELECTION 2019 Suri Rahma Fahira; Islahuddin Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this research is to analyze the market reaction to the presidential election year 2019 indicated by the average price and trading volume of stocks in the infrastructure sector listed on the Indonesia Stock Exchange before and after the Presidential Election. This research used t-test model. It was found that there was no reaction in stock price, both between sectors and within infrastructure sector. While in the volume of trading, there was reaction between sectors, but there was no reaction within infrastructure sector. So, there is market reaction in Indonesia capital market during the event, but the reaction may not be affected by political event. In other words, Indonesian capital market (in this case IDX) did not react to the presidential election
ANALISIS PERKEMBANGAN USAHA MIKRO KECIL MENENGAH SEBELUM DAN SESUDAH MENERIMA PEMBIAYAAN SYARIAH (STUDI PADA PT. BPRS HIKMAH WAKILAH BANDA ACEH) Febrian Tri Irawan; Ratna Mulyany
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine whether there is an improvement in the profit, the number of customers, and the number of employees for Micro, Small and Medium Enterprises (MSMEs) before and after receiving shariah financing. Total of 93 respondents were selected based on purposive sampling method with a focus on MSMEs which have received shariah financing from PT. BPRS Hikmah Wakilah Banda Aceh. This research is quantitative descriptive using questionnaires to obtain data about the development of MSMEs. Data was analyzed using the Wilcoxon sign rank test. This study found there is a difference and an increase in the profit based on the test of descriptive statistic and Wilcoxon rank test. Likewise with the aspects of customers and employees, this study discovered that there is a difference and an increase in the number of customers and employees pursuant to the receip of shariah financing by the MSMEs. It implies that sharia financing plays a role in the development of MSMEs. 

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