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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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PERANCANGAN SISTEM INFORMASI DATABASE PEMBELIAN DAN PENJUALAN PRODUK PADA SHAVIRA PANCAKE BANDA ACEH Furqaan Putra; Rudy Fachruddin
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

Purchase and sales are things which often heard in a company. The use of manual recording results in a number of problems in the company. Seeing the results of purchases, sales and transaction data manually would take a long time. This study aims to design a database of purchases and sales information systems to help employees manage purchase and sale transactions easier, therefore reducing errors and speed up the proccess of transaction calculations. The system designed in this study uses Microsoft Access. This study uses descriptive qualitative method, data collection techniques was done by conducting interviews, observations, and literature studies carried out directly with the owner of the company. This study produces an application system that would ease future corporate activities.
ANALISIS PERTANGGUNGJAWABAN ALOKASI DANA DESA (ADD) STUDI PADA DESA LAM ARA DI KECAMATAN BANDA RAYA KOTA BANDA ACEH Ananda Agusthian; Said Muniruddin
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 the research is to describe and analyze accountability village funds allocation in Lam Ara Village. The method used is data analysis with a descriptive qualitative approach. Data collection was taken by interviewing several employees working in the Lam Ara Village Office in Banda Aceh. The results of the study show that  The  accountability  phase  of  the  Village  Fund  Allocation  (ADD)  in  Lam  Ara,  both  technically  and administratively is good, but must still receive guidance from the Banda Aceh City government, Implementation of the use of village funds has applied the principle of accountability. Thus it is necessary to make improvements on an ongoing  basis  while  still  adjusting  the  situation  and  conditions  and  the  development  of  applicable  laws  and regulations
EVALUASI PENERAPAN NO.108 AKUNTANSI ASURANSI SYARIAH (STUDI KASUS PADA TAFAKUL KELUARGA BANDA ACEH) Fitria Zuhra; Bustamam Bustamam
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 how the suitability of the recognition, measurement, presentation and disclosure of sharia insurance accounting in the tafakul banda aceh family. This researt using descriptive statistical analysis or qualitative method. The data obtained trough a direct interview with Mr.Jamaluddin as head of the the tafakul banda aceh family agency. The result of the study show that from the financial statements they made, they revealed that there were investments in tabarru’ funds, assets, then allowances discussed, financial health, contributions, metc.participants, tabarru’ funds, investment funds,technical allowances allowances, and asset details of this statement are in accordance with item no.108.
PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (STUDI EMPIRIS PADA PERUSAHAAN MANFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2018) Yulia Fitri; Firzatullah Firzatullah
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 goals of this examination are (1) to break down the impact of organization size on the decision of stock bookkeeping strategies, (2) to dissect the impact of monetary influence on the decision of inventory accounting methods (3) to investigate the impact of benefit before charge on the decision of inventory accounting methods (4) to examine the impact of size organization, monetary influence and benefit before charge on the determination of inventory accounting methods. This exploration is an experimental investigation led on assembling organizations recorded on the Indonesian stock trade during 2015-2018 and there are 78 organizat
PENGARUH PEMANFAATAN SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH, KUALITAS SUMBER DAYA MANUSIA, DAN PENGAWASAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH ACEH Nova Rosmalita; Nadirsyah Nadirsyah
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 research examines the influence of the use of regional financial accounting information system, quality of human resources and regional financial supervision on the quality of  the Aceh Goverment financial report. 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. The data were colleccted 64 questionnaires from 32 SKPA. Data analysis using multiple linear regression. The results show that together, regional financial accounting information system, quality of human resources and regional financial supervision on the quality of  the Aceh Goverment financial report. Partially, each independent variable is an regional financial accounting information system, quality of human resources and regional financial supervision affects the quality of the Aceh Goverment financial report
PENGARUH TINGKAT KETERGANTUNGAN DAERAH, TEMUAN AUDIT BPK, JUMLAH SATUAN KERJA PERANGKAT DAERAH, DAN UKURAN LEGISLATIF TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH M Ridwan; M Rizal Yahya
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 determine the influence of intergovernmental revenue, audit findings of the BPK, functional differentiation and legislative size to the level of disclosure of Local Government Financial Statements (LKPD) district/city in Aceh in 2015-2017. The population in this research is the Regency/city government in Aceh. The sample techniques in this study used the census method with 69 samples of the BPK-RI test Results Report of 2015-2017. The independent variables examined in this study were intergovernmental revenue, the BPK audit findings, the number of SKPD, and the legislative measures. While the dependent variable is the level of disclosure of Local Government Financial Statements (LKPD). The type of data used in this study is secondary data. The analyses used in this study were multiple linear regression. Subsequent data is processed by using the SPSS test tool. The results of the study showed the intergovernmental revenue, BPK audit findings, the number of SKPD, and the size of the legislature jointly impacted the level of LKPD disclosure. A partial intergovernmental revenue and the number of SKPD have a positive effect on LKPD disclosure rates, whereas BPK audit findings and legislative measures negatively affect LKPD disclosure rates.
ANALISIS AKUNTABILITAS PENGELOLAAN ZAKAT BERDASARKAN SYARIAH ENTERPRISE THEORY PADA BAITUL MAL KOTA BANDA ACEH Yulia Muchtamarini; Jalaluddin Jalaluddin
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 accountability of zakat management in Baitul Mal Kota Banda Aceh according to Sharia Enterprise Theory (SET). This study uses a descriptive approach using interviews (questions) as a data collection tool. Respondents in this study were the finance head department of Baitul Mal Kota Banda Aceh. The results of the study show that: (1) In terms of accountability to Allah SWT is in accordance to SET, the opinion of the Baitul Mal Kota Banda Aceh supervisory board stated that they have done and run their duties according to the fatwa of the National Sharia Council; (2) The accountability to Direct stakeholders for donors / customers is in accordance to SET concept as seen from the disclosure of zakat fund reports which include the receipt of zakat funds obtained and distributed to parties in need through ZIS fund realization reports; (3) Horizontal accountability of direct stakeholders to employees is partly in accordance to SET, seen from the disclosure of policies on wages and remuneration to employees and extension workers. In terms of providing training and education to employees, Baitul Mal only provides training programs for extension workers; (4) Horizontal indirect stakeholders is in accordance to SET, as can be seen from the disclosure of information to the wider community in accessing zakat funds. However, not all information can be given openly, because there are some of the reports that become privacy; (5) The accountability to the environment is not accordance to SET, because Baitul Mal has never carried out programs related to the environmental preservation, because in this case Baitul Mal focuses on managing zakat funds intended directly to the community.
OPTIMALISASI PEMANFAATAN ASET TANAH DAN BANGUNAN MILIK PEMERINTAH KOTA BANDA ACEH Fadillah Ibrahim; Ridwan Ridwan
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 research aims to identify and analyze the optimization of the utilization of land and building assets belonging to the Banda Aceh City Government, especially in market buildings to increase local revenue. Research on the optimization of the use of land and building assets owned by the Banda Aceh City Government uses a qualitative descriptive approach, the data used are secondary data in the form of financial reports in the Banda Aceh City Government during 2015-2018, and also primary data using interview techniques. The results of this study indicate that the contribution rate of asset utilization from 2015-2018 is still not optimal for increasing PAD and below 1% with an average of 0.045%. Meanwhile, the level of contribution to the market retribution services is still not optimal for increasing PAD. seen the contribution of the realization of market service levies to local revenue in 2015 amounted to 0.092%. 2016 The contribution of realization of market service fees was 0.083% Likewise in 2017, the contribution of market retribution of services was the same as in 2016, namely 0.083%. However, in 2018, the contribution to the realization of market services was higher than the previous year, the amounting to 0.094%
ANALISIS EFEKTIFITAS PENDAPATAN PARIWISATA SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA SABANG 2014-2018 muhammad firrizqi furqan; Said Muniruddin
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

Pendapatan Asli Daerah (PAD) adalah penerimaan dari pungutan pajak daerah, pungutan jasa layanan, iuran dari penerimaan lain dinas, laba dari perusahaan daerah dan penerimaan pembangunan yang digali atau dihasilkan oleh daerah yang bersangkutan. Penelitian ini bertujuan untuk mengetahui tingkat efektivitas penerimaan sektor pariwisata di Kota Sabang Tahun 2014-2018 serta mengetahui tingkat kontribusi penerimaan sektor pariwisata terhadap Pendapatan Asli Daerah (PAD) di Kota Sabang Tahun 2014-2018. Penelitian ini bersifat deskriptif dengan pendekatan kuantitatif. Data yang digunakan dalam penelitian adalah data sekunder. Dalam penelitian ini, penulis menggunakan 2 rasio, yaitu rasio efektivitas dan rasio kontribusi. Penelitian ini menghasilkan rasio efektivitas pendapatan pariwisata Kota Sabang periode 2014-2018 rata-rata 135,8%, dan rasio kontribusi sektor pariwisata Kota Sabang terhadap Pendapatan Asli Daerah (PAD) tahun 2014-2018 senilai 3,71%.
PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 105 TENTANG PEMBIAYAAN MUDHARABAH PADA BAITUL MAAL WAT TAMWIL (STUDI EMPIRIS PADA KOPERASI SYARIAH DI ACEH BESAR) Liza Adelina; Suazhari Suazhari
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 study is a descriptive study about the implementation of the Statement of Financial Accounting Standard (SFAS) 105 mudharabah financing at Sharia Cooperatives in Aceh Besar. The aim of this study was to find out how the implementation of SFAS 105 in term of recognition, measurement, presentation, and disclosure in mudharabah financing transactions at Sharia Cooveratives in Aceh Besar. The population of this study is Sharia Cooperative in Aceh Besar. Samples taken were 5 of 21 Sharia Cooperatives, which were taken using purposive sampling method. The analisys is done by comparing the implementation of accounting treatment in mudharabah financing transactions with SFAS 105. The results showed that the accounting treatment of Sharia Cooperatives in Aceh Besar in term of recognition, measurement, and disclosure was non fully in accordance with SFAS 105, while the accounting treatment on the presentation side was in accordance with SFAS 105.

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