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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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PENGARUH DUKUNGAN MANAJEMEN PUNCAK DAN KEMAMPUAN TEKNIK OPERATOR SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS INFORMASI AKUNTANSI (Studi pada Lembaga Keuangan Mikro di Kota Banda Aceh) Muammar Ikhsan; Bustamam Bustamam
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 top management support and the operator technical ability accounting information system on the quailty of information system at micro finnance institutions in Banda Aceh. The sampling method using census method. In this study the data needed all population sampled 51 people. The collection of data and information needed in the study conducted by the research field. The data used is primary data obtained directly from the subject of research in the form of a questionnaire. Assessment of the effect of independent variables on the dependent variable is done by using a multiple regression model using SPSS 20. The results showed that either partially or simultaneously, top management support and the operator technical ability affects the quailty of information system at micro finnance institutions in Banda Aceh.  Keywords— top management support, the operator technical ability, accounting information system, quality of information system and micro finnance institution.
PENGARUH WAKTU PENETAPAN ANGGARAN DAN FISCAL STRESS TERHADAP SERAPAN ANGGARAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH Imam Hanif; suparno Suparno
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

The purpose of this study is to examine the effect of budget approval punctuality and fiscal stress to the budget absorption of the local governments in Aceh. The objects of this study are all the governments of districts and cities in Aceh (18 districts and 5 cities).The method used in this study is hypothetical testing. The data used in this study is secondary data obtained from Dinas Keuangan Aceh (DKA). The population in this study are all the governments of every districts and cities in Aceh for 3 years of observation (2013-2015). Data analyses method used in this study is multiple linear regression.The results of this study are either partially or simultaneously support the hypothesis that budget approval punctuality and fiscal stress affect the budget absorption of the governments of districts and cities in Aceh
PENGARUH JUMLAH ZAKAT PRODUKTIF, UMUR PRODUKTIF MUSTAHIK, DAN LAMA USAHA MUSTAHIK TERHADAP PRODUKTIVITAS USAHA MUSTAHIK (Studi pada Baitul Mal Kota Banda Aceh) Iskandar Muda; Muhammad Arfan
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 is aimed to investigate the influence of  productive zakat amount, mustahik productive age, and duration of mustahik enterprises towards the productivity of mustahik enterprises. The number of samples in this study are 38 mustahik who received productive zakat of Baitul Mal Banda Aceh and commited as small traders by using probability sampling technique with random sampling method and using the solvin formula.The data used are the secondary data which directly collected from Baitul Mal Banda Aceh office. To test the hipotesis this study used multiple regression analisys by using SPSS 23.The results of the study show that either simultaniously or partially, the productive zakat amount, mustahik productive age, and the duration of mustahik enterprises effect the productivity of mustahik enterprises. Keywords— Productive Zakat, Mustahik Productive Age, Duration of Mustahik Enterprises, and the Productivity of Mustahik Enterprises
PENGARUH BUDAYA ORGANISASI TERHADAP KUALITAS INFORMASI DENGAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL MODERASI Purnama Ramadhan; Rudy Fachruddin
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 research is aimed to verify the influence of the influence of organizational culture on the quality of information with the accounting information system as a moderation variable, survey on conventional banks in Banda aceh, Bank Mandiri, BNI ( Bank Negara Indonesia ) , BRI ( Bank Rakyat Indonesia) , and BTPN (Bank Tabungan Pensiunan Negara)and Bank BCA(Bank Central Asia). The population in this study are the users of the system at these banks were selected at random. There are randomly selected 50 people. The collecting of data and information needed  in this research was done  by field research.The data used  is primary data collected directly from the subject of research by a questionnaire form. The testing of the influences of independent variables toward  dependent variable with moderation variable as moderator was  done by using multiple regressions model. The results showed that organizational culture has a significant effect on the quality of information. Accounting information system is not a moderating variable between the influence of organizational culture on the quality of information. The results of this study suggest that conventional banking in Banda Aceh should be able to improve the quality of information by running the function of the accounting information system so that the quality of information will be better.
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, PENEGAKAN HUKUM, DAN PERILAKU TIDAK ETIS TERHADAP KECURANGAN AKUNTANSI Muammar Rizky; Fauziah Aida Fitri
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

The purpose of this research is to examine the influence of effectiveness of internal control, compliance to accounting rules, law enforcement and unethical behavior toward accounting fraud SKPA  Aceh Province. The population in this study are all agencies or departements of Aceh goverment offices and secretariat totaled 52 SKPA and was choosen randomly with simple random sampling methode into 35 SKPA. The collecting of data and information needed in this research was done by field research. The data used is primary data collected directly from the subject of research by a questionnaire form. The testing of the influences of independent variables toward dependent variables was done by using multiple linear regressions model. The results of this research shows that both partially and simultaneously, effectiveness of internal control, compliance to accounting rules, law enforcement and unethical behavior are significantly influential to the accounting fraud in SKPA  Aceh Province. Keywords: accounting fraud, effectiveness of internal control, compliance to accounting rules, law enforcement,                 unethical behavior
PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI, KOMPETENSI SUMBERDAYA MANUSIA DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN SKPA PROVINSI ACEH Ayang Darmawan; Darwanis Darwanis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the influence of Internal Control System Human Resources Competence, The Use of Information Technology and implementation of local financial accounting system on the Quality of the financial statements. The population in this study is SKPA of Aceh Province. The sampling technique used is simple random sampling. This study uses primary data which obtained through the questionnaire results. Data analysis method used is multiple linear regression.  The results shows that Internal Control System have positive and significant effect to Quality of the financial statement, Human Resources Competence have positive and significant effect to Quality of the financial statement, The Use of Information Technology have positive and significant effect to Quality of the financial statement and implementation of local financial accounting system have positive and significant effect to Quality of the financial statement. Keywords: Internal Control System, Human Resources Competence, The Use of Information Technology, implementation of local financial accounting system, Quality of the financial statements
ANALISIS EFISIENSI PENGELOLAAN DANA ZAKAT PADA BAITUL MAL PROVINSI ACEH Eka Afrida; Ali Amin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to know and to analyze the management efficiency of zakat fund at Baitul Mal, Aceh Province.  This research is descriptive Qualitative. The data used in this research is primary data by interviewing the important people at the institution and financial data provided by the Baitul Mal Aceh (BMA).  The result of this research is the management of zakat fund which is conducted by Baitul Mal Aceh in 2012 to 2015 has not been efficient. This is because of the amount of salary both civil servants and non-civil servants increase every year that cause the zakat income was increase,  whereas the distribution of zakat has not been optimal. As a result, the zakat acceptance in Aceh is not evenly distributed, there were still many people who were entitled to receive zakat has not received its part due to the management of zakat funds conducted by baitul mal was not efficient yet. The average of inefficiency rate of zakat fund management in 2012 to 2015 period at Baitul Mal Aceh is 60,75%. 
ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PENGENDALIAN INTERNAL, DAN KUALITAS LAPORAN KEUANGAN (STUDI PADA SKPD BENER MERIAH) Nanda Safrizal; Fauziah Aida Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The financial statements are one of the most important and inseparable elements of an entity. The preparation of government financial statements is a manifestation of the transparency and accountability of state financial management. This research was conducted in 2017. The purpose of this study is to find how well the application of Government Accounting Standard, internal control, and quality of financial statements in SKPD Bener Meriah. Sources of data in this study gathered from the primary data. The data required in this study are data that is associated with the implementation of SAP, internal control, and quality of financial statements. These data are collected by using questionnaires that will be distributed to each respondent. The respondents in this study are head of SKPD, head of finance, and finance staff. The results concluded that the application of government accounting standards and internal controls can be stated that have been applied correctly in accordance with applicable government regulations. The quality of the financial statements in SKPD Bener Meriah also has good quality, it can be identify based on the opinion given by BPK.
PENGARUH MANAJEMEN LABA, LEVERAGE DAN PROFITABILITAS TERHADAP BOOK-TAX DIFFERENCES (BTD) PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) Putri Indahna Irda; Adhisyahfitri Evalina Ikhsan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research is designed to investigate the influence of earnings management, leverage and profitability toward book tax differences of Shariah companies in Indonesia. The samples are consistently listed companies in JII (Jakarta Islamic Index) for period 2012-2015. They are collected based on purposive sampling method. The audited financial reports of the sample companies, as the data, are analyzed by utilizing multiple regression analysis. The finding of this research shows that earnings management, leverage and profitability simultaneously influence book tax differences. Partially, earnings management and profitability have influence towardbook tax differences meanwhile leverage does not.
PENGARUH PENERAPAN E-FILLING, TINGKAT PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN SPT (STUDI KASUS PADA KPP PRATAMA BANDA ACEH) Cici Vidya Saila; Adnan Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the effect of e-filling implementation, the level of tax understanding on individual taxpayer compliance in reporting SPT (case study on KPP Pratama Banda Aceh). The population in this study are registered taxpayers in the Tax Office Banda Aceh.The population in this study is taxpayers registered as user e-filing taxpayers in KPP Pratama Banda Aceh the number of samples in this study is 85 respondent. Data and information gathered in this study was done by doing field research. The sampling technique used incidental sampling method. Questionnaires were tested by validity test and reliability test before this study. Classic assumption test were used is normality test, linearity test, multicolinearity test, and heteroscedasticity test. The data used in this study are the data which was obtained directly from respondents by distributing questionnaires. The influence test of independent variables to dependent variable was done by using multiple linear regression model. The results showed that the implementation of e-filling, the level of tax understanding are simultaneously affected the compliance of individual taxpayers in reporting SPT in KPP Pratama Banda Aceh.

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