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Kab. aceh besar,
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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 470 Documents
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ANALISIS EFEKTIFITAS DAN EFISIENSI PENGELOLAAN KEUANGAN DESA (STUDI PADA DESA DI KABUPATEN DELI SERDANG) Fachrul Amanullah Siregar; Fazli Syam BZ
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Undang-Undang Nomor 6 Tahun 2014 on Villages explains that the Village is a legal community unity that has territorial boundaries to administer and administer government affairs, the interests of local communities based on traditional. Villages have the authority to organize and manage the interests of their own communities according to local conditions and social culture. The purpose of this study based on the formulation of the problems that have been stated above is to measure the level of effectiveness and efficiency of village finances in Deli Serdang District and Village Financial Management in Deli Serdang District and provide recommendations to overcome the problem. The type of this research is qualitative research. Qualitative research is research, where researchers collect and analyze data, integrate findings, and draw inferential conclusions using qualitative research methods in one study. In terms of effectiveness of financial performance development based on the use of ADD in 2016 seen that there are differences in the effectiveness level almost all villages used as research samples have a ratio of 100% or Effective, only a few villages that have a very low level of effectiveness such as Medan Estate village which has the effectiveness ratio of 69% or Less Effective, as well as the effectiveness analysis of DD use in 2016, which shows that the average use of DD has a ratio of 100% or Effective, it's just that some villages also seen still have a low level of effectiveness, such as village Bangun Sari has an effectiveness ratio of 31% or Not Effective, as well as Bintang Meriah village which only has a level of effectiveness ratio of 73% or Less Effective
PENGARUH REMUNERASI TERHADAP MOTIVASI DALAM PELAYANAN PUBLIK (Studi pada kantor Kejaksaan Tinggi Aceh) Iqbal Mukhti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to look at the influence of remuneration on employee motivation High Prosecutor's Office in Aceh. Data used in this study are primary data using techniques of data collection through the distribution of questionnaires to respondents. Results of research can be concluded is based on the results of data processing using SPSS.v.22.0 program. show the whole statement is valid because it has a significance level below 5%. Whereas if done manually, the correlation value is obtained each statement should be compared with the critical value product moment correlation where the results showed that all the statements have correlation values above the critical value of 5% indicates output reliability testing with Cronbach alpha of the 15 questions have been answered respondents , it can be seen that the alpha to variable remuneration (X) = 0.759 and Public Service Motivation (Y) = 0.900. So that the research results are statistical equations Y = 1.107 + 0.789 x. Keywords—Remuneration, Motivation, Public Service
EFISIENSI DAN EFEKTIVITAS PENGGUNAAN MODAL KERJA PADA KOPERASI SYARIAH DI KOTA BANDA ACEH TAHUN 2011-2015 Rahman Jauhari; Ridwan Ridwan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyze the efficiency and effectiveness of the use of Working Capital at Sharia Cooperative Banda Aceh city  in managing by using the ratio of activity and profitability as a measuring tool, that is comparing the level of net sales with the amount of Working Capital called the ratio of working capital turnover and profit margin (Profit from financing) compared to Working Capital distributed. The research population used is 5 active Sharia cooperatives in Banda Aceh city. The type of data collected collected is secondary, items in the financial statements related to the needs of the analysis. The results showed that the average working capital turnover is very fast, reaching 70.01 times in a year, meaning the faster the turnover the shorter the turnover period of 5 days from the start of the cash invested in the components of working capital until which back into cash. The value of return on investment is rather low, namely the average performance of working capital utilization is 10.62%. This figure is quite effective but less worth the efficiency. In conclusion, there is a difference between the achievement of efficiency and effectiveness in the use of working capital where the average efficiency of the use of working capital is higher than the average working capital usage effectiveness
PRAKTIK AKUNTANSI UNTUK ASET BERSEJARAH STUDI FENOMENOLOGI PADA MUSEUM ACEH mia rizky safitri; mirna indriani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 2 (2017): Mei 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study is the phenomenon of the accounting treatment applied to heritage assets in Aceh, both in terms of recognition, valuation, and disclosure in the financial statements. The focus of this study is an analysis of the accounting treatment in the Museum of Aceh. This study aimed to: understand the significance of historic assets (heritage assets), describes the methods used to assess the Museum of Aceh, explaining the Museum of Aceh’s disclosure in the financial statements, and analyze the appropriateness of the accounting standards applicable to the accounting for current the Museum Of Aceh. The results of this study indicate that there is no precise definition of heritage assets. This is evidenced by the exposure to most of the informants who always associate with the historic definition of asset definition Heritage so there is confusion between the two. In addition, the Museum of Aceh is still experiencing difficulties in assessing valuation on heritage assets . However , the practice of accounting in the Museum of Aceh is not considered to be in accordance with the accounting standards set by the government , which is not presented and disclosed in CaLK without value. Keywords: Heritage Assets , Recognition , Assessment , Disclosure.
KAPABILITAS PERSONAL DAN PELATIHAN E-KINERJA TERHADAP KEPUASAN PENGGUNA SISTEM E-KINERJA PADA SATUAN KERJA PERANGKAT DAERAH DINAS PEMERINTAH DI KOTA BANDA ACEH Teuku Try Syahputra Negara; Rudy Fachruddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 1 (2017): Februari 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research is aimed to verify the influences of personal capability, and  e-kinerja training towards the e-kinerja system user satisfaction on SKPD (Satuan Kerja Perangkat Daerah) Dinas Pemerintah in Banda Aceh, those are Dinas Pengelolaan Keuangan dan Aset Daerah; Dinas Syariat Islam; Dinas Pendidikan Pemuda dan Olahraga; Dinas Kesehatan; Dinas Perhubungan, Komunikasi, dan Informatika; Dinas Pekerjaan Umum; Dinas Sosial dan Tenaga Kerja; Dinas Kependudukan dan Pencatatan Sipil; Dinas Perindustrian dan Perdagangan, Koperasi UKM; Dinas Kelautan, Perikanan, dan Pertanian; Dinas Kebersihan dan Keindahan Kota; and Dinas Kebudayaan dan Pariwisata. The populationin this researchare the civil servants who works and uses the e-kinerja system at theSKPD Dinas Pemerintah in Banda Aceh. There are 91 people randomly selected.The collecting of data and information needed in this research was done by field research. The data used is a primary data collected directly from the subjects of research by using questionnaire form. The testing of the influences of independent variables towards dependent variable was done by using multiple regressions model.The result of this research shows that partially, personal capability do not have significant effect towards the e-kinerja system user satisfaction, while e-kinerja training has significant effect towards the e-kinerja system user satisfaction. Meanwhile, simultaneously, personal capability and e-kinerja training have a significant effect towards the e-kinerja system user satisfaction on SKPD Dinas Pemerintah in Banda Aceh.Keywords: user satisfaction, personal capability, training, and e-kinerja
PENGARUH ARUS KAS OPERASI, BELANJA MODAL, DAN DIVIDEND PAYOUT RATIO TERHADAP PREDIKSI LABA PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ 45 TAHUN 2011-2015 Puput Elfindari; Maya Febrianti Lautania
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

 This study aimed to examine the effect of operating cash flow, capital expenditures, and dividend payout ratio on earnings predictions on companies listed in the LQ 45 2011-2015.Secondary data used were obtained from the financial statements published by the Indonesia Stock Exchange which is the reference center of the capital market in Indonesia. Type of study used in this study is hypothesis testing by purposive sampling method. There are 65 samples of data which is the object of research. The study's hypotheses were tested using multiple linear regression.The results of this study showed that simultaneous variable operating cash flow, capital expenditures, and dividend  payout  ratio  affect  the  prediction  of  future  earnings.  Partially  showed  that  (1)  Operating  cash  flow significantly influence predictions of future earnings, (2) capital expenditures significantly influence predictions of future earnings, (3) dividend payout ratio significantly influence the future earnings forecast. Keywords— Operating Cash Flow, Capital Expenditure, Dividend Payout Ratio and Earnings Prediction
PENERAPAN PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA (STUDI PADA DESA DI KECAMATAN TAPAKTUAN KABUPATEN ACEH SELATAN) Ridha Amalia; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research was to determine the suitability of village financial management (planning, implementation, administrative, reporting, and accountability) in Tapaktuan sub-district according to Ministry of Home Affairs Regulation No. 113 2014 concerning Village Financial Management. This research is an descriptive model by using qualitative approach. This research using census method. The population was 16 villages in Tapaktuan sub-district. The research was conducted by interviewing the village financial management official, respondents interviewed amounted to 47 people. The result of this research showed that in general the management of village finances in Tapaktuan sub-district in the planning, implementation and accountability stages are in accordance with the Ministry of Home Affairs Regulation No. 113 2014, but there are discrepancies in the administrative and financial reporting stages of the village.
Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Social Responbility (CSR) pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) tahun 2012-2015 dengan Menggunakan Islamic Social Reporting (ISR) Index sebagai Tolok Ukur Muhammad Fajrul Novrizal; Meutia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Islamic Social Responbility (ISR) is an index of social responsibility disclosure (CSR) that has specific indicator on the ethical principles of Islam. In this study, assessment a level of CSR disclosure conducted on companies in the Jakarta Islamic Index (JII). This study aim to obtain an empirical evidence about the analysis of the factors that affect the disclosure of Corporate Social Responsibility (CSR). Factors used include profitability, types of industry, environmental performance and the size of the company. Measurement of Corporate Social Responsibility (CSR) is based on the category of Islamic Social Reporting (ISR) that used to calculate the Islamic Social Reporting index as seen from the company’s annual report. This research is a quantitative research. The population of this research is all companies that listed in Jakarta Islamic Index totaling 30 companies sharia. The sampling technique used is Purposive sampling. The total sample is 16 companies sharia. Analysis of the data used to test classic assumptions and hypothesis testing with multiple regression method. The results of this study indicate that the environmental performance and the size of the company have a significant effect on the disclosure of Islamic Social Responbility. While profitability and industry type does not significantly affect the disclosure of Islamic Social Responbility in Indonesia. Keywords: Islamic Social Reporting, Corporate Social Responsibility, Jakarta Islamic Index, profitability, types of industry, environmental performance and the size of the company.
PENGARUH OPINI AUDIT, FINANCIAL DISTRESS, DAN PERTUMBUHAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Yuka Faradila; M Rizal Yahya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect of audit opinion, financial distress, and growth of the client’s company on auditor switching among manufactures companies listed in Indonesia Stock Exchange in 2010-2014. Secondary data were sourced from the financial statements, published by the capital market reference center at the Indonesia Stock Exchange.The research type used in this research is hypothesis testing, by using purposive sampling method. There are 30 samples of the data that become the object to be researched. This research uses logistic regression analysis to test the hypothesis.The results of this research show that audit opinion, financial distress,and growth of the client’s company have effect on auditor switching. Partially the research shows that (1) audit opinion significantly influences auditor switching (2) financial distress do not affects auditor switching, and (3) growth of the company significantly influences auditor switching. Keywords— Audit Opinion, Financial Distress, Company’s Growth, Auditor Switching
ANALISIS PENERAPAN IJARAH DAN PERLAKUAN AKUNTANSI BERDASARKAN PSAK 107 PADA PT BPRS HIKMAH WAKILAH KOTA BANDA ACEH Cut Vhintara; Rahmawaty Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to see the application of Ijarah and accounting treatment based on PSAK 107 at PT BPRS Hikmah Wakilah in Banda Aceh City. The research was conducted using qualitative-descriptive research method. The type of data used is qualitative data, that is by way of field study method consisting of, observation, interview, and company documentation. The results of this study indicate that the application of Ijarah and accounting treatment at PT BPRS Hikmah Wakilah Banda Aceh has been in accordance with PSAK 107.         

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