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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 EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI (STUDI EMPIRIS PADA HOTEL-HOTEL BERBINTANG DI BANDA ACEH) qashdina qashdina; Evayani Evayani
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 study is to determine the effectiveness of the accounting information system implementation that applied by star hotels in Banda Aceh. The population in this study were all hotels in Banda Aceh City totaling 61 hotels and samples were star hotels in Banda Aceh City that  using accounting information system totaling 14 hotels. This research is a quantitative research. This study used questionnaire method which distributed to 42 respondents. Test instrument used is the test of validity and reliability test. The results show that the accounting information system applied by star hotels in Banda Aceh has been effective.
PENGARUH TINGKAT PENDAPATAN, RELIGIUSITAS, AKUNTABILITAS DAN KUALITAS PELAYANAN TERHADAP MINAT MUZAKKI MEMBAYAR ZAKAT DI BAITUL MAL KOTA BANDA ACEH Salmawati Salmawati; Meutia 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

This study attempts to examie the imfluance factors that the determine the muzakki intention to pay zakat in zakat institution. The factors are income, religiosity, accountability and service quality of muzakki intention to pay zakat in Baitul Mal, Banda Aceh. This research type used in this study is Quantitave, that use primary data. The collecting data through quisionaire directly to research object. Each variable is the point to arrange the question items  are measured by likert scale. The Sample of this research is 99 muzakki that pay zakat. Data processing was done by using  multiple regression analysis and are processed by IBM Statistical Package for Sosial Science (SPSS) 21th version. The result of the research indicated  that 44,8% The dependent variable for which is Intention on paying zakat can be explained by four of independent variables. Simultaneously shows that variables are income, religiusity, accountability and quality service are influance on muzakki intention to pay zakat in baitul mal, Banda Aceh.
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN MASJID DI KOTA BANDA ACEH khairaturrahmi khairaturrahmi; Ridwan Ibrahim
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 has purpose  to describe how accountability and transparancy in financial management at the mosques in Banda Aceh . This study is descriptive qualitative study. Data is collected by interview to mosques management in Banda Aceh . The primary data collected by interview is used in this study. The results of this study indicate that generally, the Mosques in Banda Aceh  were not fully implemented transprancy and accountability in its financial management
ANALISIS BIAYA KUALITAS DALAM MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PT ACEH MEDIA GRAFIKA TAHUN 2012-2016 Tasya Meisheilla Aditya; Fazli Syam BZ
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 as a quantitative descriptive research approach. The research is aimed to analyze the quality cost applied by PT Aceh Media Grafika in addressing appropriate production cost  of Serambi Indonesia in 2012 to 2016. On the other hand, the research is also aimed to analyze the effect of applied quality cost to the production cost efficiency in 5 years. The subject of this research is PT Aceh Media Grafika, while the object is the quality cost applied by the company. The data is analyzed by looking at the correlation of quality cost in increasing the efficiency of the production cost. This research used a simple correlation analysis that commonly knows as pearson correlation. The method used in collecting the data is mostly from documentation and literature review. The result shows that PT Aceh Media Grafika has not applied any specific calculation of quality cost, it has generally included in production cost.Based on the research analysis, the quality cost can possibly increase the efficiency of production cost. However it plays a very small roles because the quality cost is just a part of the whole production cost spent by the company.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PENGAWASAN KEUANGAN DAERAH DAN PENGENDALIAN INTERN TERHADAP KETERANDALAN DAN KETEPAT WAKTUAN PELAPORAN KEUANGAN DI SATUAN KERJA PERANGKAT KOTA BANDA ACEH rizki nurdiansyah; Nadirsyah Nadirsyah
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 purpose of the research is to examine the effect capacity of human resource, the use of information technology, financial supervision , and internal control of the reliability and timeliness of financial statement. This is study used based on purposive methode, sample of 80 employees in the work unit of Banda Aceh. The research type used is hypothesis testing reseearch. The sata waas collected by using questionnaire. The questionnaire were delivered to every employees as sample. The analytical method used is multiple regression analysis with SPSS version 23. The results indicate that capacity of human resource, the use of information technology, financial supervision , and internal control simultaniously of the reliability and timeliness of financial statement. Partially, human resource capacity, the use of information technology, financial supervision , and internal controls of the  reliability and timeliness of financial statement
PENGARUH PERENCANAAN ANGGARAN, KUALITAS SDM, PEMAHAMAN ATAS SISTEM AKUNTANSI, LINGKUNGAN BIROKRASI DAN KOMITMEN ORGANISASI TERHADAP TINGKAT PENYERAPAN ANGGARAN SKPD KOTA LANGSA Ayuti Ferry Aldita; Said Muniruddin
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 study is to examine the effect of budget planning, human resources quality, understanding of the local financial accounting system, bureaucracy environment, and organizational commitment on the budget absorption rate of government work units in Langsa city, Aceh. The low absorbtions of the budget is an important issue. This is because the low budget absorption impact on the bad public services and non-fulfillment of economic growth assumptions. This is a hypothesis testing research which is based on the data that collected by questionnaires and analyzed using multiple linear regressions. The number of respondents as many as 68 people. Every SKPD represented by two members, which is 34 SKPD Finance Administration Officer (PPK) and Acting Manager of Technical Activities (PPTK) as respondents. s. The data analysis was carried out by using SPSS (Statistical Package for Social Science) version 22. The results show that (1) budget planning, human resources quality, understanding of the local financial accounting system, bureaucracy environment, and organizational commitment simultaneously have an influence on the effectiveness of  the budget absorption rate of government work units in Langsa city, Nanggroe Aceh Darussalam, (2) Partially, budget planning, human resources quality, understanding of the local financial accounting system, bureaucracy environment have positive influence on the budget absorption rate of government work units in Langsa city, Aceh.
PENGARUH TRANSPARANSI KEUANGAN PENGELOLAAN ZAKAT, DAN SIKAP BADAN AMIL ZAKAT TERHADAP TINGKAT KEPUASAN MUZAKI DALAM MEMBAYAR ZAKAT DI BAITUL MAAL PROVINSI ACEH (STUDI KASUS : BAITUL MAL ACEH) Zulfikar Riza Hariz Pohan; Evi Mutia
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 study was to determine how the effect of transparency of financial reporting, Attitude of Amil Zakah for management of zakat towards the level of trust muzaki. (Case studies on Baitul Mal Aceh). This is study used based on purposive methode, sample of 78 Muzaki  in  Banda Aceh. The research type used is hypothesis testing research. The data was collected by using questionnaire. The questionnaire were delivered to every Muzaki as sample. The analytical method used is multiple regression analysis with SPSS version 23. The results of this study indicate that; First there is a significant influence on the level of transparency of financial and amil Zakah attitude statements muzakki trust. Secondly, there is a  significant influence on the level of Transparency for muzaki who pay zakah. And, very Influence in Amil Zakah Attitude for muzaki trust.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN REVALUASI ASET TETAP SESUAI DENGAN PSAK 16 (2015) DI INDONESIA Raudhatul Jannah; Yossi Diantimala
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of study is to examine factors affecting the company’s decision to revaluation of fixed assets in accordance with PSAK 16 (2015) in Indonesia. Independent variables used in this study is the leverage, liquidity, return on equity, investment opportunity set, a decline in operating cash flow, fixed assets intensity, and firm size. The population of this research is Non-Financial Companies listed on the Indonesia Stock Exchange in 2012-2015, using the method of purposive sampling. The data used in this research is secondary data in the form of financial statement. Data analysis was performed using logistic regression statistical analsys. Then data is processed by IBM SPSS 23th version program. The results showed leverage, liquidity, return on equity, investment opportunity set, a decline in operating cash flow, and firm size has no significant on the company’s decision to revaluation of fixed assets, while fixed asset intensity has positively effect on the company’s decision to revaluation of fixed assets.
PENGARUH PENGENDALIAN INTERNAL, KEJELASAN SASARAN ANGGARAN, DAN PERGANTIAN KEPALA SKPD TERHADAP AKUNTABILITAS KINERJA Surya Benediktus Manullang; Syukriy Abdullah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpoese of this study was to determine the effect of internal controls (PI), budget clarity (KSA) and the change of head of agency (PKS) on performance accountability (AK) at agencies of North Sumatera Province for Fiscal Year 2017. Samples in this study is at least 3 employees who perform accounting functions or use of budgets at 41 unit of the agencies in the Province of North Sumatera, so that obtained 60 observations. Data were analyzed by using multiple regression analysis with the help of SPSS program. The data used in the primary data in the form of interviews and giving questionnaires to employees. The result of the research shows that (1) internal control (PI) has influence to performance accountability (AK) with positive influence, (2) budget clarity (KSA) has positive effect on performance accountability (AK), (3) changed of head of agency (PKS) have negative effect on performance accountability (AK).
PENGARUH MEKANISME BONUS, UKURAN PERUSAHAAN, LEVERAGE, DAN MULTINATIONALITY TERHADAP KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Machfirah Aprilia Rezky; Fachrizal Fachrizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect of bonus mechanism, firm size, leverage, and multinationality on transfer pricing decision of manufacturing 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 75 samples of the data that become the object to be researched. This research uses logistic regression analysisto test the hypothesis. The results of this research show that simultaneous of bonus mechanism, firm size, leverage and multinationality have effect on transfer pricing decision. Partially the research shows that (1) bonus mechanism have positive effect on transfer pricing decision, (2) firm size have positive effect on transfer pricing decision, (3) leverage have positive effect on transfer pricing decision, and (4) multinationality have positive effect on transfer pricing decision.

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