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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 4 (2020): November 2020" : 15 Documents clear
PERLAKUAN AKUNTANSI UNTUK SISA BAHAN BAKU (STUDI KASUS PTPN I UNIT PKS TANJUNG SEUMANTOH ACEH TAMIANG) Muhammad Nurdiansyah; Cut Afrinandra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to know how the accounting treatment for the scrap materials at PTPN 1 unit PKS Tanjung Seumantoh Aceh Tamiang. The scrap material from the palm oil production process at PTPN 1 unit PKS Tanjung Seumantoh Aceh Tamiang are in the form of palm shells and fiber. The type of this research is qualitative research with descriptive analysis method. The result of shows that the scrap  material for palm kernel shells was recognized as other income and presented in the company’s income statement, while fiber was used as boiler fuel as well as a reduction in manufacturing overhead costs
ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAHAN (SPIP) PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) KABUPATEN ACEH BESAR Andika Restu Adhitya; Jalaluddin Jalaluddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Riset ini bertujuan untuk mengetahui gambaran penerapan Sistem Pengendalian Intern Pemerintah (SPIP) pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Aceh Besar. Riset ini merupakan riset deskriptif, dengan teknik analisis kualitatif. Subjek dalam riset ini ialah meliputi Kabid sumberdaya kesehatan dinkes, Kabid Pembinaan Ketenagaan Dinas Pendidikan, Kabid pengendalian dari DPMPTSP, Kabid  Keuangan BPK, dan Kabid Riset dan Pengendalian dan kerjasama pembangunan Bappeda. Pengumpulan data dilakukan dengan menggunakan wawancara dan dokumentasi. Teknik analisis data yang dilakukan menggunakan pendekatan model Miles Huberman dalam proses analisis data. Miles Huberman (Sugiyono, 2015:337). Hasil riset menunjukan bahwasanya lingkungan Pengendalian pada SKPD Kabupaten Aceh Besar Hal ini diwujudkan melalui pembentukan etika, moralitas, integritas, kejujuran, disiplin, kompetensi, komitmen dari para pelaku aktivitassupaya mampu melakukan tata kelola yang baik. Penyidik meninjau konsistensi SKPD Kabupaten Aceh Besar untuk melakukan unsur-unsur pengendalian lingkungan dengan baik dan sesuai dengan Peraturan Pemerintah Nomor 60 Tahun 2008 tentang SPIP. Elemen pemantauan dari survei kemudian menunjukkan bahwasanya JPCS Kabupaten Aceh Besar melakukan elemen pemantauan tersebut sesuai dengan Peraturan Pemerintah Nomor 60 Tahun 2008. Dari lima unsur SPIP di SKPD Aceh Besar, telah dilaksanakan dengan baik dan memiliki komitmen yang kuat terhadap pelaksanaan SPIP.
PENERAPAN PSAK NO. 45 DALAM PELAPORAN KEUANGAN PANTI ASUHAN YAYASAN ISLAM MEDIA KASIH TAHUN 2017 Wiladatika Wiladatika; Yossi Diantimala
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

There are lots of non-profit organization needs transparency and accountability in financial reports to engage donors to donate in Indonesia today. To support them, Ikatan Akuntan Indonesia has produced PSAK No. 45 about non-profit organization financial reports. This research placed in Yayasan Islam Media Kasih orphanage that has been one of non-profit organizations. The aim of this research is to identify whether the orphanage has applied PSAK No. 45 in their financial reports. Descripive research methods with qualitative analysis techniques outlines, describe and compare the data. The results showed they not match with the arranging of financial reports based on PSAK No. 45 formats. There are just revenue reports, expense reports, and balance sheets based form their own understanding. The Orphanage does not provide yet the reports o financial position, activity reports, cash flow reports, and the record of financial reports. Preferably, the orphanage provides the financial reports based on PSAK No. 45 to be more transparent and accountable so as to engage the donors.
PENGARUH KEMAKMURAN PEMERINTAH DAERAH, UKURAN PEMERINTAH DAERAH, DAN TINGKAT KETERGANTUNGAN PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH Rafika Aulia; Rahmawaty Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the effect of regional government prosperity, local government size, and regional dependency level government on the financial performance of districts/city governments in Aceh Province. The population of this research is all districts and cities in Aceh Province, that as many as 23 districts/city in 2014-2018. This study uses secondary data with data collection techniques documentation methods. Statistical tests are performed with multiple linear regression analysis using  SPSS program version 23. The result of the research shown that the regional government prosperity and local government size affect the financial performance of local governments while the regional dependency level government has no effect on the financial performance of local governments.
PENGARUH TEMUAN AUDIT DAN TINDAK LANJUT REKOMENDASI HASIL PEMERIKSAAN TERHADAP OPINI ATAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PRIVINSI ACEH Maulidya Rahmi; Nita Erika Ariani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 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 rest of the audit findings and follow-up of the audit results on the opinion of local government financial report of the regency/city government in Aceh Province. The population in this study is all 23 regencies/cities in Aceh Province. Samples are selected by using saturated or census sample techniques. The data source of this study cames from the secondary data obtained from the reports audit result of audi board of Indonesia  for the 2015-2017 period. Analysis method used is ordinal logistic regression analysis. The results of this study indicate that the audit findings have a negative effect on opinion of local government finalcial report, and follow-up of the  audit results have negative effect on opinion of local government financial report
PENGARUH STRUKTUR PENGENDALIAN INTERNAL, TATA KELOLA DAN ANALISIS RISIKO KEUANGAN TERHADAP EFEKTIVITAS PENYALURAN KREDIT PADA KOPERASI SIMPAN PINJAM DI KABUPATEN ACEH BESAR Suci hariyati; Fazli Syam BZ; Jhon Andra Asmara
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to determine the effect of internal control structures, governance, and financial risk analysis on the effectiveness of credit distribution to savings and loan cooperatives in Aceh Besar District. The data used in this study are primary data using a quantitative approach. This study uses purposive sampling method in determining the sample, and there are 10 cooperatives that become samples that meet the criteria.Based on the research results, it shows that the structure of internal control, governance, and financial risk analysis together has a significant effect on the effectiveness of lending. The magnitude of the influence of internal control, governance and financial risk analysis on the effectiveness of lending was 63.8%. The internal control structure has a significant effect on the effectiveness of lending. Governance does not have a significant effect on the effectiveness of lending. Financial risk analysis has no significant effect on the effectiveness of lending
ANALISIS PERBANDINGAN PENERAPAN GOOD CORPORATE GOVERNANCE SEBELUM DAN SESUDAH KONVERSI PADA BANK ACEH SYARIAH Ranny Sharah; Musfiari Haridhi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to see differences in the implementation of Good Corporate Governance in Bank Aceh Syariah before and after cut off. The type of this study is descriptive qualitative. The object of this study is Good Corporate Governance Bank Aceh Syariah. The type of data is secondary data as corporate annual reports of 2014-2017. The results of this study show that there was no significant difference in the implementation of Good Corporate Governance in Bank Aceh Syariah for the year of this research. The mechanism and tools for the effective implementation  of  Good  Corporate  Governance  are  relatively  the  same.  There  was  additional  organizational structure after cut off in the implementation of Good Corporate Governance with the establishment of a Sharia Supervisory Board, tasked with overseeing the business activities of the bank to fit the Fatwa of The National Sharia Council
ANALISIS KESESUAIAN PENERAPAN STANDAR AKUNTANSI KEUANGAN SYARIAH UNTUK PEMBIAYAAN MURABAHAH DENGAN PSAK NOMOR 102 PADA LEMBAGA KEUANGAN MIKRO SYARIAH DI ACEH BESAR Nurlaili Maghfirah; Evi Mutia; Dinaroe Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

 This study aims to examine the implementation of Statement of Financial Accounting Standards (PSAK) Number 102 concerning murabahah financing in Sharia Cooperatives in Aceh Besar and determine the suitability of the application of PSAK 102 on murabahah financing in Sharia Cooperatives in Aceh Besar. The population of this research is 6 Sharia Cooperatives in Aceh Besar which are registered at the Office of Cooperatives and Small and Medium Micro Businesses in Aceh Besar District which are still active until now and which apply murabahah financing. The analysis was conducted by comparing the implementation of accounting treatment on murabahah financing transactions with PSAK 102. The results showed that the accounting treatment of sharia cooperatives in Aceh Besar in terms of recognition and measurement was not fully following PSAK 102, while the accounting treatment on the presentation and disclosure side was following PSAK 102.
PERANCANGAN SISTEM INFORMASI PENCATATAN PEMBAYARAN SPP PADA PONDOK PESANTREN MODERN TGK CHIEK OEMAR DIYAN Ubbaidillah Ubbaidillah; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The development of technology today is very rapid and many innovations created such as administrative information systems have been used by many parties, both organizations and educational institutions. Especially in pesantren educational institutions that still use manual administrative information systems, therefore this study aims to assist the Administration in matters relating to the SPP payment process and SPP payment reports that are efficient and effective using desktops. This application is made with Xampp software and uses the PHP programming language that uses the System Development Life Cycle (SDLC) method. The results of the study were desktop-based SPP payment applications at the Tgk Chiek Oemar Diyan Modern Islamic Boarding School
PENGARUH KETERLIBATAN PEMANGKU KEPENTINGAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN BERDASARKAN GLOBAL REPORTING INITIATIVE (GRI) G4 Fadhliatul Qisthi; Meutia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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 The purpose of this study is to determine whether there is any influence from the involvement of shareholders, employees, government, and media on the disclosure of sustainability reports based on GRI-G4. This study uses multiple regression linear methods with a quantitative causality study design supported by secondary data. Sample taken by the method of purposive sampling with the number of 35 companies listed in the Indonesia Stock Exchange in 2016-2019 and discovered140 sustainability report. The data collection technique used in this research is documentation. The results of this study indicate that companies that get shareholder involvement have a positive and significant effect on the disclosure of sustainability reports. It is suggested that shareholders react to the disclosure of sustainability reports which is pushed from the financial market so that the level of shareholder confidence increases by increasing the level of report disclosure. Meanwhile, the involvement of employees, government, and media has no effect on disclosure of sustainability report. This is because employees tend to think that social responsibility can add to the burden companies so that they can reduce their salarie, as well as weaknesses related to the regulations for disclosing sustainability reports and the media are platforms that are misused by people in Indonesia.

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