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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 STRUKTUR KEPEMILIKAN, EFEKTIVITAS KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP LUAS PENGUNGKAPAN KOMPENSASI MANAJEMEN KUNCI DALAM LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 S.D. 2017) Muhammad Fazil; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to investigate the effect of institutional ownership, managerial ownership, audit committee effectiveness, and audit quality both simultaneously and partially on the disclosures of key management compensation in financial statements. The test employed in this research is hypotheses while the data applied is secondary in the form of company financial and annual reports obtained from the official website of the Indonesia Stock Exchange and the official pages of each company that is analyzed using multiple linear regression analysis. The sampling method used is purposive sampling method with population of 61 companies listed in Indonesian Stock Exchange for the period 2015 until 2017 and sample of 41 companies. The results of this study indicate that institutional ownership, managerial ownership, audit committee effectiveness, and audit quality simultaneously have a significant and positive effect on the disclosures of key management compensation in financial statements. Furthermore, institutional ownership, audit committee effectiveness, and audit quality partially have a significant and positive effect for the  disclosure of key management compensation, while managerial ownership partially does not have a significant effect on the disclosures of key management compensation in financial statements
PENGARUH STRATEGI MASS CUSTOMIZATION TERHADAP KINERJA PERUSAHAAN MELALUI PENGGUNAAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN (STUDI EMPIRIS PADA PERUSAHAAN BIRO WISATA DI KOTA BANDA ACEH) Tria Ulfa; Fazli Syam BZ
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to (1) Analyze the effect of the application of mass customization strategies on company performance through the characteristics of management accounting system that are broad scope, (2) Analyze the effect of applying mass customization strategies to company performance, (3) Analyze the effect of applying mass customization strategies to the use of management accounting system information that is broad scope, (4) Analyzing the effect of the use of management accounting information systems that are broad scope on company performance. The population of this research is 126 travel companies in Banda Aceh. The sampling technique in this study was using purposive sampling techniques. This research is a study that uses primary data for his research. Primary data obtained through the distribution of questionnaires to respondents. In this study data analysis will be carried out using path analysis. The conclusions generated from this study are (1) Indirectly mass customization through the characteristics of management accounting system information has a greater positive influence on company performance, (2) Mass customization strategies have a positive influence on company performance, (3) Mass customization strategies provide positive influence on the characteristics of management accounting system information, (4) Characteristics of information management systems that are broadscope that have a positive influence on company performance
ANALISIS PENERAPAN GOOD GOVERNANCE PADA PELAPORAN DAN PERTANGGUNGJAWABAN DANA DESA DI KECAMATAN PEUSANGAN KABUPATEN BIREUEN Syarifah Rahmah; Indayani Indayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to see how the village government and village communities apply the principles of village financial management in reporting and accountability of village funds, as the implementation of good governance in several villages in Peusangan District, Bireuen Regency. The method used in this research is descriptive qualitative using interviews. Interviews were conducted with parties from the District, representatives of the village community, and village government, such as the Keuchik, the Village Secretary, the Head of Financial Affairs, the Representative of the BPD (Village Consultative Body) / Tuha Peut. The results of this study indicate that the application of the principles of village financial management in reporting and accountability of village funds in Peusangan District, Bireuen Regency has been implemented, but not yet fully implemented to the maximum.
PERBANDINGAN TINGKAT KESEHATAN BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH MENGGUNAKAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, DAN CAPITAL) Zara Zettyra R. D; Evi Mutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to see a comparison of the health levels of conventional commercial banks and Islamic commercial banks using the RGEC method in the 2014-2017 period. The sample of this study were 30 conventional commercial banks and 11 sharia commercial banks. The assessment used uses the RGEC method (Risk Profile, Good Corporate Governance, Earnings, Capital) Risk Profile seen through the NPL and NPF indicators for conventional commercial banks while Islamic banks use LDR and FDR. Corporate governance is measured through Self Assessment. Earnings are measured through ROA and NIM indicators. Capital is measured based on the CAR indicator. Testing the hypothesis in this study using the Independent T-Test and Mann-Wnithey Test samples. The results of this study indicate that there is a difference between conventional commercial banks and Islamic commercial banks seen from the ratio of NPL, LDR, and ROA. While the ratio of GCG, NIM, and CAR does not have a significant difference between conventional commercial banks and Islamic commercial banks.
PENTINGNYA SISTEM INFORMASI AKUNTANSI YANG HANDAL TERHADAP BENCANA PADA SEKTOR PEMERINTAHAN Fifi Yusmita; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Many organizations are starting to realize the importance of having a robust and reliable accounting information system (AIS), but many hesitate to apply this system before a disaster occurs. Therefore, this study aims to provide insight into the importance of a robust and reliable AIS from the stakeholder's perceptions. A qualitative method was the method used to explore the issues in this study. Sampling consists of 7 key informants who have qualified capability and knowledge in the government sector and AIS sector. The result showed that having a reliable AIS within a government organization sector is very important to be adopted because of the benefits offered from its system, as well as directly minimize the negative impact of unpredictable disasters.
PENGARUH TEKANAN (PRESSURE), KESEMPATAN (OPPORTUNITY), RASIONALISASI (RATIONALIZATION), DAN KAPABILITAS (CAPABILITY) TERHADAP KECURANGAN PENGADAAN BARANG/JASA DI PEMERINTAHAN ACEH DENGAN PEMODERASI BUDAYA ETIS ORGANISASI finalia Fitri; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study has purposes to discover whether pressure, opportunity, rationalization and capability influences towards fraud of procurement goods and services in Aceh Government with ethic cultural organization as a moderator. Testing was conducted to 20 SKPD in Aceh Government which arranged an event of procurement goods and services. This study uses primary data of questioner which was distributed to all 60 respondents that consist of Head of minister, Firma, Institute, Secretary, and Head of finance, the sample of study is taken by purposive sampling. Testing is conducted by using moderated analyzing Regression (MRA). The result of study shows that partially pressure and capability influences towards fraud of procurements good and service, meanwhile opportunity, rationalization, and ethic cultural organization were not influenced towards fraud of procurements goods and services. In testing of moderate regression analyzing uses interaction test, partially ethic cultural organize is able to moderate the relationship between opportunity and rationalization towards fraud of procurement. But, ethic cultural organization is not able to moderate the relationship between pressure and capability towards fraud of procurement goods and services.
IMPLEMENTASI PSAK SYARIAH NO. 109 PADA ORGANISASI PENGELOLAAN ZAKAT DAN INFAK/SEDEKAH DI BAITUL MAL KOTA BANDA ACEH Elia Rahmi; Bustamam Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research aims is analyze the accordance of the statement of islamic financial accounting standards (SFAS Sharia) Number 109 amil zakat institution and in infaq/alms at Baitul Mal In Banda Aceh City with the concept of recognition and measurement, presentation, and disclosure. The research method used is qualitative descriptive. 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 aplication of zakat in infaq/alms and accounting treatment at Baitul Mal in Banda Aceh City have not all been in accordance with statement of islamic financial accounting standards (SFAS Sharia) Number 109.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENDUKUNG PENGENDALIAN INTERNAL PEMBERIAN KREDIT PADA PT. BANK TABUNGAN NEGARA (BTN) DI KOTA BANDA ACEH Resti Febi Purwono; Rudy Fachruddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyze the future of accounting information systems in supporting the internal control of lending carried out by PT Bank Tabungan Negara Banda Aceh Branch. The type of investigation in this study is qualitative research, while the research method that used in this study is descriptive. The data collection technique in this study is through interviews and documentation.The credit accounting information system which implemented by PT Bank Tabungan Negara (BTN) Banda Aceh is adequate and the credit accounting information system has played a role in supporting internal control, and internal control at Bank BTN Banda Aceh has been running effectively
PENGARUH RELIGIOSITAS, PERILAKU TIDAK ETIS, DAN KEEFEKTIFAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA BANK UMUM SYARIAH DI KOTA BANDA ACEH) Zuhra Maulidya; Yulia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
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 religiosity, unethical behavior, and effectiveness of internal control to tendency of accounting fraud (Empirical Study on Islamic Bank in the city of Banda Aceh). The population of this study were the managers and internal auditors of Islamic bank with the total 33 respondents. The research was conducted by using census method.  The data source in this study are primary data obtained from questionnaires to the respondent. The testing of the influences of independent variables toward dependent variables was done by using multiple linear regressions model. The results of this research showed that both partially and simultaneously, religiosity, unethical behavior, and effectiveness of internal control were significantly influential tothe accounting fraud on Islamic bank in the city of Banda Aceh.
PENGARUH PENERAPAN SISTEM ENTERPRISE RESOURCE PLANNING (ERP) DAN KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL ATAS PELAPORAN KEUANGAN PADA PT WASKITA KARYA TBK (STUDI EMPIRIS UNIT KERJA YANG BERADA DI BAWAH KANTOR DIVISI I INFRASTRUKTUR) Muhammad Farradhi; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This paper is intended to determine the application of Enterprise Resource Planning (ERP) applications and the quality of accounting information systems towards the implementation of internal control over financial reporting at PT. Waskita Tbk. The population in this study was PT Waskita Tbk employees who were under the Division I office in charge of the Sumatran region with a total population of 552 employees, with a sample used by 100 employees. Data analysis method in this study uses multiple regression analysis. The results showed that the simultaneous Corporate Resource Planning System and the quality of the accounting information system influence significant effect for the assistance of internal control over financial statements. While Enterprise System Resource Planning has a significant effect on internal control over financial reporting, accounting accounting information systems have a significant effect on controlling financial reporting. Researching to improve internal control over reporting, PT. Waskita Tbk. Continue to renew the use of information technology to be able to increase the use of internal control.

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