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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 KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN DESA (STUDI PADA DESA DI KABUPATEN ACEH SELATAN) Agung Muhammad Arighi; Darwanis Darwanis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to test the influence of human resources Capacity, utilization of information technology as well as internal control against the timeliness of financial reporting village. The population in this research is the entire village in Aceh Selatan Regency. Sampling techniques in the study is simple random sampling. The research of using primary data obtained through the filling of the questionnaire. The data collected as many as 73 a detailed questionnaire from the 260 villages that existed in South Aceh Regency. Data processing using SPSS tool Version 22. Statistical analysis is used in logistic regression is. The results showed that collectively the variable capacity of human resources, utilization of information technology as well as internal control against the timeliness of financial reporting village. Each partially independent variable affect the timeliness of financial reporting Village.
PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN, KETIDAKPASTIAN LINGKUNGAN, DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PADA PERUSAHAAN BUMN DI BANDA ACEH) Rizki Febrianti; Yulia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 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 effect of characteristics of management accounting system information, environmental uncertainty, and decentralization on managerial performance. Data collection techniques in this study were collected by distributing questionnaires to 70 managers who had been set as samples in 18 BUMN companies in Banda Aceh. Statistical tests are performed using multiple linear regression analysis with SPSS 20. The results of the study prove that the four characteristics of management accounting information systems (broad scope, timeliness, aggregation, integration), and decentralization have a positive and significant effect on managerial performance. Enviromental uncertainty have a negative and significant effect on managerial performance.
PENGARUH KEMAKMURAN PEMERINTAH DAERAH, UKURAN PEMERINTAH DAERAH, DAN TINGKAT KETERGANTUNGAN PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH Rafika Aulia; Rahmawaty Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the effect of regional government prosperity, local government size, and regional dependency level government on the financial performance of districts/city governments in Aceh Province. The population of this research is all districts and cities in Aceh Province, that as many as 23 districts/city in 2014-2018. This study uses secondary data with data collection techniques documentation methods. Statistical tests are performed with multiple linear regression analysis using  SPSS program version 23. The result of the research shown that the regional government prosperity and local government size affect the financial performance of local governments while the regional dependency level government has no effect on the financial performance of local governments.
PENGARUH TEMUAN AUDIT DAN TINDAK LANJUT REKOMENDASI HASIL PEMERIKSAAN TERHADAP OPINI ATAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PRIVINSI ACEH Maulidya Rahmi; Nita Erika Ariani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the effect of the rest of the audit findings and follow-up of the audit results on the opinion of local government financial report of the regency/city government in Aceh Province. The population in this study is all 23 regencies/cities in Aceh Province. Samples are selected by using saturated or census sample techniques. The data source of this study cames from the secondary data obtained from the reports audit result of audi board of Indonesia  for the 2015-2017 period. Analysis method used is ordinal logistic regression analysis. The results of this study indicate that the audit findings have a negative effect on opinion of local government finalcial report, and follow-up of the  audit results have negative effect on opinion of local government financial report
ANALISIS PENERAPAN PSAK 109 MENGENAI AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH PADA BAITUL MAL ACEH Murniati Murniati; Adhisyahfitri Evalina Ikhsan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to analyze the implementation of PSAK 109 in Baitul Mal Aceh. This research was conducted to look how PSAK 109 was applied in Baitul Mal Aceh. This research uses questionare as the primary data and financial statement as the secondary data. The subject of this research is Baitul Mal Aceh and the object is financial statement of 2016 period.  This research is a descriptive research, data analysis in this study uses descriptive-comaparative analysis. The result of this study shows that there are four indicators of PSAK 109. Baitul Mal Aceh has applied 94% of PSAK 109.
PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH (SPIP) DAN PERAN KOMITE SEKOLAH TERHADAP PENCEGAHAN FRAUD PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA SMP NEGERI DI BANDA ACEH Lisa Ramadhani; Suparno Suparno
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 study aims to determine the effect of the Government Internal Control System (SPIP) and the role of school committee on the fraud prevention of management of school operational funds (BOS). The population of this research were headmaster, vice principal, and BOS treasurer of 19 Junior High Schools in Banda Aceh with the total 57 respondents. The research was conducted by using census method. The data source in this study are primary data obtained from questionnaires to the respondents. The testing of the influences of independent variables toward dependent variable was done by using multiple linear regressions model. The results of this research show that both partially  simultaneously,  Government  Internal  Control  System  (SPIP)  and  the  role  of  school  comittee  are significantly influential to the fraud prevention of management of school operational funds (BOS) of Junior High Schools in Banda Aceh.
PENGARUH EFEK LEVERAGE SEBAGAI PEMODERASI TERHADAP HUBUNGAN ANTARA RETURN ON EQUITY (ROE) DAN STRUKTUR MODAL Sherly Fristylia Ramdini; Francis Hutabarat
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

Research that can be done to study the relationship of return on equity to capital structure with Leverage dieminten period 2017-2018 Property Real Estate Subsector on the IDX. Secondary data retrieval is based on 14 units from the Property Real Estate sub-sector using Purposive Sampling techniques and related annual reports with the following company codes APLN, ASRI, KIJA, GAMA, BSDE, BKSL, CTRA, MYRX, SMDM, SMRA, LPCK, LPKR, BEST, and FATHER. The results of this study indicate that leverage has a good or positive relationship with the capital structure in the Real Estate and Property emintent for the period 2017-2018. While ROE does not have a relationship related to the Capital Structure of the emintent in Real Estate and Property listed on the IDX for the period 2017-2018
PENGARUH STRUKTUR PENGENDALIAN INTERNAL, TATA KELOLA DAN ANALISIS RISIKO KEUANGAN TERHADAP EFEKTIVITAS PENYALURAN KREDIT PADA KOPERASI SIMPAN PINJAM DI KABUPATEN ACEH BESAR Suci hariyati; Fazli Syam BZ; Jhon Andra Asmara
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to determine the effect of internal control structures, governance, and financial risk analysis on the effectiveness of credit distribution to savings and loan cooperatives in Aceh Besar District. The data used in this study are primary data using a quantitative approach. This study uses purposive sampling method in determining the sample, and there are 10 cooperatives that become samples that meet the criteria.Based on the research results, it shows that the structure of internal control, governance, and financial risk analysis together has a significant effect on the effectiveness of lending. The magnitude of the influence of internal control, governance and financial risk analysis on the effectiveness of lending was 63.8%. The internal control structure has a significant effect on the effectiveness of lending. Governance does not have a significant effect on the effectiveness of lending. Financial risk analysis has no significant effect on the effectiveness of lending
PENGARUH BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO), NON PERFORMING FINANCING, DAN UKURAN PERUSAHAAN TERHADAP TINGKAT EFISIENSI PERBANKAN SYARIAH DI INDONESIA Rizka Fauzi; Rulfah M Daud
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 research  aims to investigate  the influence  of BOPO,  Non Performing  Financing,  and Firm  Size on Efficiency Level of Islamic Banking in Indonesia. The efficiency score is obtained using Data Envelopment Analysis (DEA) Method. The type of data employed is secondary data from financial statements of each banks between 2014 and 2018. The results of this research indicate that (1) Operating Expenses against Operating Income, Non Performing Financing,  and  Firm  Size  simultaneously  affect  the  efficiency  level,  (2)  Operating  Expenses  against  Operating Income does not affect the efficiency level, (3) Non Performing Financing does not affect the efficiency level, and (4) Firm Size affects the efficiency level of islamic banking in Indonesia
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI KHUSUS, DAN LUAS WILAYAH TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH Fajar Maulana; Wida Fadhlia
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 study aims to examine the effect of Local Revenue, Special Allocation Funds, and Area Size on Capital Expenditures. The data used in this study are secondary data obtained from the Aceh Financial Management Agency. The unit of analysis in this study is the 2014-2018 Regency/City Budget Realization Report. The sample in this study was Aceh Province consisting of 23 Regencies/Cities. The analysis technique used is multiple linear regression using SPSS 24. This study uses the independent variables Regional Original Revenue, Special Allocation Funds, and Area and the dependent variable Capital Expenditure. The results of this study indicate that in the simultaneous testing (F test), the variable Local Revenue, Special Allocation Funds, and Area Size have a significant effect on capital expenditure. . In the partial test, the variable of Original Regional Revenue, Special Allocation Funds, and area size affect capital expenditure.

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