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<![CDATA[PENGARUH ARUS KAS OPERASI, TINGKAT UTANG, DAN OPINI AUDIT TERHADAP PERSISTENSI LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2013-2016 ]]>
<![CDATA[Amira Qurrata Aini]]>;
<![CDATA[Zuraida Zuraida]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The study aims to determine the effect of operating cash flow, leverage, and audit opinions on earnings persistence. The population of this study is mining companies listed in Indonesian Stock Exchange in 2013-2016. The sample selected by purposive sampling method. The data used in this research is secondary data in the form of financial statement companies. Data analysis was performed using multiple linear regression statistical analysis. The results of this research show that operating cash flow, leverage, and audit opinions simultaneously influence earnings persistence. Partially operating cash flow and leverage significantly influence earnings persistence, whereas, audit opinions do not influence earning persistence.]]>
<![CDATA[AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN MASJID (STUDI EMPIRIS: MASJID JAMI’ DI KOTA BANDA ACEH) ]]>
<![CDATA[Abrar Fauzi Maulana]]>;
<![CDATA[Ridwan Ridwan]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This research is aim to decribe the accountability and transparancy of financial report of the Jami’ mosque in Banda Aceh. This research is a describtive-qualitative research. This is a natural research in which the events are not conrolled research. The degree of the interference is a minimal interference. This research apllied cross sectional time horizon. The object of this research is Jami’ mosque in Banda Aceh and the subject of this research is the financial manager and BKM division of Jami’ mosque. The primary data collected by interview is used in this study. The results of this study indicate in general that the application of accountability and transparancy in the financial reporting of the Jami mosque 'in the city of Banda Aceh has not been implemented.]]>
<![CDATA[ANALISIS PERBANDINGAN PENERAPAN GOOD CORPORATE GOVERNANCE SEBELUM DAN SESUDAH KONVERSI PADA BANK ACEH SYARIAH ]]>
<![CDATA[Ranny Sharah]]>;
<![CDATA[Musfiari Haridhi]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to see differences in the implementation of Good Corporate Governance in Bank Aceh Syariah before and after cut off. The type of this study is descriptive qualitative. The object of this study is Good Corporate Governance Bank Aceh Syariah. The type of data is secondary data as corporate annual reports of 2014-2017. The results of this study show that there was no significant difference in the implementation of Good Corporate Governance in Bank Aceh Syariah for the year of this research. The mechanism and tools for the effective implementation of Good Corporate Governance are relatively the same. There was additional organizational structure after cut off in the implementation of Good Corporate Governance with the establishment of a Sharia Supervisory Board, tasked with overseeing the business activities of the bank to fit the Fatwa of The National Sharia Council]]>
<![CDATA[ANALISIS KESESUAIAN PENERAPAN STANDAR AKUNTANSI KEUANGAN SYARIAH UNTUK PEMBIAYAAN MURABAHAH DENGAN PSAK NOMOR 102 PADA LEMBAGA KEUANGAN MIKRO SYARIAH DI ACEH BESAR ]]>
<![CDATA[Nurlaili Maghfirah]]>;
<![CDATA[Evi Mutia]]>;
<![CDATA[Dinaroe Dinaroe]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[ This study aims to examine the implementation of Statement of Financial Accounting Standards (PSAK) Number 102 concerning murabahah financing in Sharia Cooperatives in Aceh Besar and determine the suitability of the application of PSAK 102 on murabahah financing in Sharia Cooperatives in Aceh Besar. The population of this research is 6 Sharia Cooperatives in Aceh Besar which are registered at the Office of Cooperatives and Small and Medium Micro Businesses in Aceh Besar District which are still active until now and which apply murabahah financing. The analysis was conducted by comparing the implementation of accounting treatment on murabahah financing transactions with PSAK 102. The results showed that the accounting treatment of sharia cooperatives in Aceh Besar in terms of recognition and measurement was not fully following PSAK 102, while the accounting treatment on the presentation and disclosure side was following PSAK 102.]]>
<![CDATA[PERUSAHAAN ASURANSI JIWA KONVENSIONAL DAN PERUSAHAAN ASURANSI JIWA SYARIAH (SUATU ANALISIS PERBANDINGAN) ]]>
<![CDATA[Neni Zahara]]>;
<![CDATA[Mulia Saputra]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this study is to measure the efficiency of conventional and sharia life insurance companies in indonesia during the period 2012-2016 and to find out whether there are differences in efficiency between conventional and sharia life insurance companies. This research is a quantitative descriptive research using secondary data sourced from the company's annual financial statements. The samples used were 10 conventional life insurance companies and 10 sharia life insurance companies. Efficiency measurement in this study uses the Data Envelopment Analysis (DEA) method with an value-added approach. The input variables used are assets, capital, general and administrative costs, and commission expenses. While the output variable is premium and investment income. The results of this study indicate that conventional life insurance companies have a better level of efficiency than sharia life insurance companies, but there is no significant efficiency difference between conventional life insurance companies and sharia life insurance companies during the 2012-2016 period.]]>
<![CDATA[THE ANALYSIS OF PRICE AND TRADING VOLUME OF STOCKS IN THE INFRASTRUCTURE SECTOR LISTED ON IDX BEFORE AND AFTER THE PRESIDENTIAL ELECTION 2019 ]]>
<![CDATA[Suri Rahma Fahira]]>;
<![CDATA[Islahuddin Islahuddin]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this research is to analyze the market reaction to the presidential election year 2019 indicated by the average price and trading volume of stocks in the infrastructure sector listed on the Indonesia Stock Exchange before and after the Presidential Election. This research used t-test model. It was found that there was no reaction in stock price, both between sectors and within infrastructure sector. While in the volume of trading, there was reaction between sectors, but there was no reaction within infrastructure sector. So, there is market reaction in Indonesia capital market during the event, but the reaction may not be affected by political event. In other words, Indonesian capital market (in this case IDX) did not react to the presidential election]]>
<![CDATA[ANALISIS PERKEMBANGAN USAHA MIKRO KECIL MENENGAH SEBELUM DAN SESUDAH MENERIMA PEMBIAYAAN SYARIAH (STUDI PADA PT. BPRS HIKMAH WAKILAH BANDA ACEH) ]]>
<![CDATA[Febrian Tri Irawan]]>;
<![CDATA[Ratna Mulyany]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to examine whether there is an improvement in the profit, the number of customers, and the number of employees for Micro, Small and Medium Enterprises (MSMEs) before and after receiving shariah financing. Total of 93 respondents were selected based on purposive sampling method with a focus on MSMEs which have received shariah financing from PT. BPRS Hikmah Wakilah Banda Aceh. This research is quantitative descriptive using questionnaires to obtain data about the development of MSMEs. Data was analyzed using the Wilcoxon sign rank test. This study found there is a difference and an increase in the profit based on the test of descriptive statistic and Wilcoxon rank test. Likewise with the aspects of customers and employees, this study discovered that there is a difference and an increase in the number of customers and employees pursuant to the receip of shariah financing by the MSMEs. It implies that sharia financing plays a role in the development of MSMEs. ]]>
<![CDATA[PERANCANGAN SISTEM INFORMASI PENCATATAN PEMBAYARAN SPP PADA PONDOK PESANTREN MODERN TGK CHIEK OEMAR DIYAN ]]>
<![CDATA[Ubbaidillah Ubbaidillah]]>;
<![CDATA[Evayani Evayani]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The development of technology today is very rapid and many innovations created such as administrative information systems have been used by many parties, both organizations and educational institutions. Especially in pesantren educational institutions that still use manual administrative information systems, therefore this study aims to assist the Administration in matters relating to the SPP payment process and SPP payment reports that are efficient and effective using desktops. This application is made with Xampp software and uses the PHP programming language that uses the System Development Life Cycle (SDLC) method. The results of the study were desktop-based SPP payment applications at the Tgk Chiek Oemar Diyan Modern Islamic Boarding School]]>
<![CDATA[PENGARUH KETERLIBATAN PEMANGKU KEPENTINGAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN BERDASARKAN GLOBAL REPORTING INITIATIVE (GRI) G4 ]]>
<![CDATA[Fadhliatul Qisthi]]>;
<![CDATA[Meutia Fitri]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[ The purpose of this study is to determine whether there is any influence from the involvement of shareholders, employees, government, and media on the disclosure of sustainability reports based on GRI-G4. This study uses multiple regression linear methods with a quantitative causality study design supported by secondary data. Sample taken by the method of purposive sampling with the number of 35 companies listed in the Indonesia Stock Exchange in 2016-2019 and discovered140 sustainability report. The data collection technique used in this research is documentation. The results of this study indicate that companies that get shareholder involvement have a positive and significant effect on the disclosure of sustainability reports. It is suggested that shareholders react to the disclosure of sustainability reports which is pushed from the financial market so that the level of shareholder confidence increases by increasing the level of report disclosure. Meanwhile, the involvement of employees, government, and media has no effect on disclosure of sustainability report. This is because employees tend to think that social responsibility can add to the burden companies so that they can reduce their salarie, as well as weaknesses related to the regulations for disclosing sustainability reports and the media are platforms that are misused by people in Indonesia.]]>
<![CDATA[PENGARUH PARTISIPASI MASYARAKAT, KAPASITAS APARATUR GAMPONG DAN PENGAWASAN BADAN PERMUSYAWARATAN GAMPONG TERHADAP KINERJA PENGELOLAAN ALOKASI DANA GAMPONG (STUDI PADA KECAMATAN GEUMPANG, MANE, DAN TANGSE KABUPATEN PIDIE) ]]>
<![CDATA[Rizky Ananda Sari]]>;
<![CDATA[Endang Surasetyo Ningsih]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to examine the effect of community participation, the capacity of the village apparatus, and the supervision of the village consultative department on the performance of village fund allocation management in Geumpang, Mane and Tangse sub-districts of Pidie District. The primary data used is obtained from closed questionnaire using Likert scale. There are 185 samples of data that become the object of research. Hypotheses were tested using multiple linear regression analysis. The results showed that simultaneously the variables of community participation, the capacity of the village apparatus, and the supervision of the village consultative department had an effect on the performance of the village fund allocation management. Partially, the result of the research indicates that (1) the participation of the community influences the performance of the management of the village fund allocation, (2) the capacity of the village apparatus affects the management performance of the village fund allocation and (3) the supervision of the village consultative department affects the performance of the village fund allocation management.]]>
