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<![CDATA[PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI, LOCUS OF CONTROL, DAN ETIKA PROFESI TERHADAP KINERJA AUDITOR INTERNAL PADA PERGURUAN TINGGI DI KOTA BANDA ACEH DAN ACEH BESAR ]]>
<![CDATA[Anisa Syarifah]]>;
<![CDATA[Nita Erika Ariani]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to (1) determine the effect of professionalism on the performance of internal auditors. (2) Knowing the effect of organizational commitment on the performance of internal auditors. (3) Knowing the effect of locus of control on the performance of internal auditors. (4) Knowing the effect of professional ethics on the performance of internal auditors. (5) Knowing the effect of professionalism, organizational commitment, locus of control and professional ethics on the performance of internal auditors. The population of this research is 40 internal auditors who work at universities in Banda Aceh and Aceh Besar. This research is a research that uses primary data with data collection techniques obtained from distributing questionnaires. Sample selection is done by saturated sampling. The analytical method used is multiple linear regression. Statistical testing was carried out with the help of the SPSS version 22 application. The results showed that professionalism, organizational commitment, locus of control, and professional ethics had an effect on the performance of internal auditors.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, INTENSITAS ASET TETAP DAN LEVERAGE TERHADAP REVALUASI ASET TETAP ]]>
<![CDATA[Anisa Aprilia Dewi]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to determine the effect of firm size, intensity fix asset and leverage to fix asset revaluation. In this research used explanation method. The variables studied are the independent variables is firm size, intensity fix asset and leverage while the dependent variable is the fix asset revaluation. Research population is state-owned enterprises (BUMN) company listed in Indonesia Stock Exchange (IDX), while sampling technique used is purposive sampling. However, rocessing techniques and data analysis used used are accounting analysis, descriptive statistical analysis and logistic regression analaysis, analysis using SPSS version 20.0. Based on the partial test of hypothesis firm size have a positive and significant effect on fix asset revaluation, but fix asset intensity and leverage no significant effect on fix asset revaluation. And simultaneously firm size, fix asset intensity and leverage have a positive and significant impact on fix asset revaluation.]]>
<![CDATA[PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, ASIMETRI INFORMASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECURANGAN AKUNTANSI ]]>
<![CDATA[Putri Nazarah]]>;
<![CDATA[Muhammad Saleh]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this research is to examine the influence of effectiveness of internal control, information asymmetry and fidelity to accounting rules on accounting fraud. The population in this study is the regional work unit of Aceh Besar District, which the sampling technique uses non probability sampling with purposive sampling method. Respondents who are the object of this research are those who are most responsible for regional financial management consisting of the Head of Institution, Technical Activity Management Officer (PPTK) or Secretary and Head of Finance at 34 SKPD. Data analysis method used is multiple linear regression with the help of STATA 15. The result of this research shows that (1) effectiveness of internal controls, information asymmetry and fidelity to accounting rules has an effect on accounting fraud (2) ) effectiveness of internal controls has an effect on accounting fraud (3) information asymmetry has an effect on on accounting fraud and (3) fidelity to accounting rules has an effect on accounting fraud.]]>
<![CDATA[PENGARUH PROFESIONALISME PENGELOLAAN ASET DESA, OPTIMALISASI PEMANFAATAN ASET DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP PENDAPATAN ASLI DESA (STUDI EMPIRIS PADA DESA DI KOTA BANDA ACEH) ]]>
<![CDATA[Istiqamah Istiqamah]]>;
<![CDATA[Bustamam Bustamam]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to examine the effect of Professionalism in Village Aset Management, Optimization of Village Aset Utilization, and Community Empowerment together and partially on Village Original Income in Banda Aceh City. Based on 94 questionnaires distributed to respondents, using the Simple Random Sampling technique and analyzed using multiple linear regression models, the results showed that together all the variables in this study had an effect on Village Original Income. Then partially the variables of Professionalism in Village Aset Management and Community Empowerment have an effect on Village Original Income. while the Village Aset Utilization Optimization variable has no effect on Village Original Income in Banda Aceh City.]]>
<![CDATA[PENERAPAN BIAYA KUALITAS DALAM MENINGKATKAN MUTU PRODUK (STUDI KASUS PT PERKEBUNAN NUSANTARA I PKS TANJUNG SEUMANTOH) ]]>
<![CDATA[Dwi Fajerin Larasanti]]>;
<![CDATA[Cut Afrianandra]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The research objective was to see how the calculation and application of quality costs in improving product quality. The population in this study PKS Tanjung Seuamantoh. This study uses primary data and secondary data by collecting data based on the PKS cost management report. The analysis technique used is descriptive qualitative analysis. The results showed that the quality costs budgeted by the company only consisted of prevention costs and appraisal costs where the realization quality costs and the budget had a difference of 15% to the realized costs, the highest percentage of quality costs was the prevention costs where realization was 92.2% and This budget of 93.3% indicates that the company prevents the occurrence of a bad product before it is detected in the hands of consumers, this shows that the inspection carried out by the company is very strict and is followed by an assessment fee where the realization is 7.8% and is budgeted at 6.7 % of this cost is not too focused because the product produced is in the form of CPO where the quality is determined at the beginning of the production process.]]>
<![CDATA[PENGARUH INVENTARISASI DAN LEGAL AUDIT TERHADAP OPTIMALISASI PEMANFAATAN BARANG MILIK DAERAH DENGAN KUALITAS APARATUR SEBAGAI VARIABEL MODERASI PADA PEMERINTAH KOTA BANDA ACEH ]]>
<![CDATA[Tania Indira Rizqina]]>;
<![CDATA[Nadirsyah Nadirsyah]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The objective of this research is to analyse the impact of stocktaking and legal auditing to the optimization of aset utilization and human resource quality as moderating variable at Local Government of Banda Aceh. The Variable Utilised for this research are stocktaking, legal auditing and human resources. Respondent were selected through sensus. This is a quantitative research and the method used was multiple regression analysis. The research finding shows that, the stocktaking have impact to the optimization of aset utilization; while the legal auditing has no impact toward the optimization of aset utilization. Human resources quality have impact to the relation between stoctaking and the optimization of asset utilization, but human resource has no impact to relation between legal auditing and optimization of aset utilization.]]>
<![CDATA[PENGARUH KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MEDIASI PENGHIDARAN PAJAK PADA PERUSAHAAN PROPERTY & REAL ESTATE TERDAFTAR DI BEI ]]>
<![CDATA[Jesica Andriyani]]>;
<![CDATA[Francis Hutabarat]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this study is to examine the factors that affect the value of the company in the property and real estate sub-sector companies at IDX. The method in this research is quantitative. Secondary data in the form of annual financial reports from 8 Property Real Estate Sub Sector Companies are the data used. Research variables are Dividend Pay out Ratio / DPR (X1), Cash Effective Tax Rates / Cash ETR (X1), and Firm Value / Q (Y). The data analysis method used is path analysis. The result of model 1 test states that dividend policy (DPR) has no effect on Q with a significant value (-0.301 0.212) and tax avoidance (Cash ETR) has an effect on Q where the value is significant (-0.023 0.034). The results of model 2 test explain that dividend policy (DPR) affects tax avoidance (Cash ETR) with a significance value (0.046 3.95). Based on the findings from the research, it can be concluded that the presence of tax avoidance completely mediates the effect of dividend policy on firm value]]>
<![CDATA[ANALISIS PELAKSANAAN TINDAK LANJUT HASIL PEMERIKSAAN BPK RI ATAS LAPORAN KEUANGAN PEMERINTAH PROVINSI ACEH TAHUN 2015-2019 ]]>
<![CDATA[Athiya Imtina Putri]]>;
<![CDATA[Mulia Saputra]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this study to analyze follow-up recommendations. The follow-up of the inspection results is analyzed from the response of the Inspectorate regarding the completion of the inspection results. In more depth, this research wants to examine the steps of policy makers in completing the findings of the audit report. This research is a qualitative research with descriptive research type. Data consists of primary and secondary data. Primary data were collected with indepth interviews. On the other hard, secondary data were employed by document analysis. The results showed that there were still recommendations that had not been resolved due to obstacles faced by the Officials/ASN related to resolutions such as problems with third parties, settlement related to assets, and other technical obstacles, namely officials/ASN who have died/retired/whose address is unknown, miscommunication, negligence, lack of understanding and other technical obstacles.]]>
<![CDATA[PENGARUH PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH, DAN PELATIHAN PENGELOLAAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA SKPD KOTA BANDA ACEH ]]>
<![CDATA[Siti Ghaida Afifah]]>;
<![CDATA[Said Muniruddin]]>;
<![CDATA[Riha Dedi Priantana]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This research aims to examine the impact of the application from Regional Financial Arangement Information System (SIPKD),and financial management training to financial reports quality of Banda Aceh City regional work unit (SKPD). Method of collecting data, used a questionnaire technique. The samples number are 78 employees who prepare financial statements at SKPD in Banda Aceh City. Using purposive sampling method, the respondents were selected. This research applies a quantitative analysis method with this calculation process assisted by the Statistical Product and Service Solutions (SPSS) application program. The outputs obtained are, the application from Regional Financial Arangement Information System (SIPKD) had a effect but is not significant impact to financial reports quality of Banda Aceh City regional work unit (SKPD), whereas financial management training had a significant impact to financial reports quality of Banda Aceh City regional work unit (SKPD) financial statements]]>
<![CDATA[PERANCANGAN APLIKASI DATABASE PENJUALAN PADA USAHA YULIWARDI’S SNACK PADANG ]]>
<![CDATA[Revi Fatimah]]>;
<![CDATA[Variyetmi Wira]]>;
<![CDATA[Gustati Gustati]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[Small and Micro Enterprises (SME) are type of enterprises that can be carried out by the community to improve their welfare. The most in-demand enterprise of consumers is the food enterprise, one of which is Yuliwardi's Snack, which then chosen as the subject of this study. The challenge faced by enterprises is inconsistency of their sales records. This study aims to design a bookkeeping application that is needed by enterprises with an order-based sales system. The data were collected through semi-structured interview with the owner of this SME. Whereas the design analysis in this study was based on PIECES analysis in constructing a database design framework. The sales application was created using Microsoft Access 2013. The design of the sales application program consisted of calculating sales orders, recapitulating daily and monthly sales values, and generating receipts in any sales transaction. In view of this, the benefit obtained by the enterprises was the efficiency of recording monthly sales.]]>
