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INDONESIA
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
ISSN : -     EISSN : 25811002     DOI : -
Core Subject : Economy,
Arjuna Subject : -
Articles 15 Documents
Search results for , issue "Vol 6, No 3 (2021): Agustus 2021" : 15 Documents clear
ANALISIS AKUNTABILITAS PENGELOLAAN ZAKAT PADA BAITUL MAL DAN RUMAH ZAKAT DI KOTA BANDA ACEH Evi Mutia; Muhammad Fadhil; Rahmawaty Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Baitul Mal Banda Aceh and Rumah Zakat Aceh are organizations that are trusted by muzakki in distributed zakat to mustahiq in Banda Aceh city. The purpose of this study is to see how the accountability and management of zakat in Baitul Mal Banda Aceh and Rumah zakat Aceh in order to increase public trust in management of zakat institutions. The method used is descriptive analysis method with a qualitative research approach. The research data collection is done through field research with data collection techniques through interviews and documentation. The results showed that Baitul Mal Banda Aceh and Rumah Zakat Aceh had carried out accountability. This can be seen from the procedure for receiving and distributing zakat as well as the existence of financial reports that are routinely made by the management of Baitul Mal Banda Aceh and Rumah Zakat Aceh.
EFEKTIVITAS SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) PADA DINAS PERTANIAN DAN PANGAN KOTA MAGELANG Ricky Mukaromah; Nuwun Priyono
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to determine the effectiveness of the Government Agency Performance Accountability System (SAKIP) and to find out the supporting and inhibiting factors for the implementation of SAKIP's effectiveness in the Dinas Pertanian dan Pangan Kota Magelang. This research use desciptive qualitative approach. Data collection techniques using interviews, observation, and documentation. The results of this study indicate that SAKIP in the Dinas Pertanian dan Pangan Kota Magelang has been running effectively. The implementation of SAKIP in the Dinas Pertanian dan Pangan Kota Magelang has increased every year which can be seen from the level of success of the work programs that have been implemented.
ANALISIS PENERAPAN JUST IN TIME TERHADAP PENINGKATAN KUALITAS PRODUK DAN EFISIENSI BIAYA PADA PT. SAWITA PASAMAN JAYA PASAMAN BARAT Zakiatur Rahmi; Musfiari Haridhi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyze the application of the Just In Time method to improving product quality and cost efficiency at PT SPJ. Pasaman Barat. This study used descriptive qualitative method. The data used are primary data and secondary data. Primary data using interview techniques, literature study, and documentation. The results showed that (1) The application of the Just In Time method could improve product quality in terms of performance, reliability, conformance to specifications, durability and aesthetics. (2) The implementation of Just In Time can increase the efficiency of production costs, which is marked by the loss of ordering costs and raw material storage costs, the results obtained using the calculation of the manufacturing cycle efficiency formula of 82.93%, and the yield comparison of the amount of raw materials entering the company with the amount of CPO produced is 62.57%.
ANALISIS AKUNTABILITAS INSTANSI PEMERINTAH PADA SATUAN KERJA PERANGKAT ACEH DI LINGKUNGAN PEMERINTAH ACEH Elya Dhama Yanthi; Muhammad Arfan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Abstrak: Artikel ini bertujuan untuk menganalisis akuntabilitas instansi pemerintah pada Satuan Kerja Perangkat Aceh (SKPA) di lingkungan Pemerintah Aceh. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Unit analisis penelitian adalah seluruh SKPA di lingkungan Pemerintah Aceh yang berjumlah 44 SKPA. Karena seluruh SKPA diteliti, maka penelitian ini termasuk penelitian sensus. Data yang digunakan berupa data primer yang diperoleh melalui penyebaran kuesioner. Analisis terhadap data dilakukan dengan bantuan statistik deskriptif. Hasil analisis menunjukkan bahwa akuntabilitas instansi pemerintah pada SKPA di lingkungan pemerintah Aceh, baik secara keseluruhan maupun secara individu (per SKPA) sudah baik. Abstract: This study aims to analyze the accountability of government agencies in the Aceh Apparatus Work Unit (SKPA) within the Aceh Government. This study is a descriptive study employing a quantitative approach. The analysis unit is all SKPAs within the Aceh Government, totaling 44 SKPAs. Because all SKPAs are observed, this study is included as a census study. The data used are primary data obtained through the distribution of questionnaires. Analysis of the data is carried out by utilizing descriptive statistics. The results show that the accountability of government agencies in the SKPA within the Aceh government, both as a whole and individually (per SKPA) is good.
PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI, DAN SISTEM PENGUKURAN KINERJA TERHADAP KINERJA MANAJERIAL PADA BUMN DI KOTA BANDA ACEH M. Farhan Adiyatma; Muhammad Saleh
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims (1) to examine the effect of budgeting on managerial performance, (2) to examine the effect of organizational commitment on managerial performance, (3) to examine the effect of measuring managerial performance, (4) to examine budgetary participation, organizational commitment, and the system. simultaneous measurement of performance on managerial performance. The population in this study were state-owned companies in Banda Aceh City, which amounted to 19 companies. The respondents are Top Managers and Middle Level Managers who are responsible for the preparation of the budget and finances of each BUMN so that the respondents found 38 managers. This study uses the census method where the entire population is used as the object of research. The analytical method used is multiple linear regression with SPSS version 25 application. The results of the study prove that budget participation and performance measurement have a significant positive effect on managerial performance. Organizational commitment has no effect on managerial performance.

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