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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 PENERAPAN SISTEM INFORMASI AKUTANSI TERHADAP KINERJA KARYAWAN BRI CABANG BANDA ACEH Dico Wiranto; Muslim Muslim
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

The problem in this study is whether How Accounting Information Systems affect Employee Performance. The purpose of this study was to determine the effect of the effect of Accounting Information Systems on Employee Performance. The location of the study is at PT Bank BRI Banda Aceh, the number of respondents is 105 customers, while  the  sampling  technique  uses  Non  Probability  Sampling  where  researchers  accidentally  meet  with  the Employee, the technique of collecting data is a questionnaire, data analysis is calculated with the help of SPSS 19.0 with qualitative analysis tools and quantitatively and using a simple regression analysis hypothesis test. From the results of the research and discussion of the analysis of the results that have been carried out in this study, it can be concluded that the Accounting Information System has a positive effect on Employee Performance at the BRI Branch and the Banda Aceh Region. It can be said that accounting information systems are very helpful for a number of employee jobs, and SIA at Bank BRI is currently quite good at measuring performance. It has been proven in this study that AIS assesses that employee performance can be assessed from a program
PENGARUH JUMLAH ZAKAT PRODUKTIF, UMUR PRODUKTIF, JUMLAH TANGGUNGAN, DAN PENGAWASAN TERHADAP PRODUKTIVITAS USAHA (SURVEY PADA MUSTAHIK KABUPATEN PIDIE) Assafriani Assafriani; Meutia 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

This study aims to determine the influence of   productive zakat amount, productive age, dependents of mustahik, and controll towards  productivity of mustahik reaching. This research is conducted by taking samples of mustahik who earn productive zakat from Baitul Mal Pidie and chosen sample for 53 mustahik. The data and information collection used in this study was documentation technique. The data used was the secondary data which directly collected from Baitul Mal Pidie. The testing of independent variable influence toward the dependent variabel used this study was multiple regression model by using SPSS 23.The result of the reseach shows that simultaneously productive zakat amount,productive age, dependents of mustahik, and control have an effect productivity of mustahik reaching.   However partially only variable productive zakat amount and controll that effect the productivity of mustahik reaching. Productive age and dependents of mustahik are not affect the productivity of mustahik reaching
ANALISIS RELEVANSI INFORMASI, RELIABILITAS, DAN ASIMETRI INFORMASI SETELAH PENGADOPSIAN IFRS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2014) Shella Yolan Anggraini; Nadirsyah Nadirsyah
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 objectives of the research are to examine the impact of adoption of IFRS in Indonesia on quality of financial statement information in terms of relevance and reliability and to examines information asymetry. The Relevance is measured by combined value relevance of book value of equity and net income, reliability is measured by absolute discretionary accrual as an inverse measure, and information asymetry is measured by bid ask spread. Data were collected from the financial statements of the manufacture companies that listed at Indonesia Stock Exchange. Research conduct in 6 years (2009-2014). By using purposive sampling and balanced panel data, there are 31 companies fulfilling the sample criteria. Multiple linier regression and paired sample t-test model is used to test the hypothesis. The results showed that there is an increasing quality of financial statement information after the adoption of IFRS but no difference in information asymmetry after the adoption of IFRS
ANALISIS KINERJA KEUANGAN PT. BANK ACEH SYARIAH DENGAN MENGGUNAKAN MODEL SHARIA CONFORMITY AND PROFITABILITY (SCnP) DAN CAMEL Sri Jayusma; Musfiari Haridhi
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

The purpose of this study was to analyze the financial performance of PT. Bank Aceh Syariah by using Sharia Conformity and Profitability ( SCnP ) and CAMEL models, and to see the difference in the level of financial performance of the both models. Type of this research is quantitative descriptive analysis. The object of this research is PT. Bank Aceh Syariah . The data used are monthly financial statement for 28 months obtained from the official website of the bank. The results of this study show that by using SCnP the performance of banks is spread into four different quadrant almost every month and in 2018 the bank was able to show an increase which is on average Upper Right Quadrant (URQ). As for using CAMEL model, it shows good performance at the ratio of CAR, RORA, BOPO and FDR. While at the ratio of NPM and ROA the bank has not been able to reach the established criteria.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH PROVINSI ACEH PERIODE 2015-2019 Adnan Bensaadi; Myra Salsabila
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Motor vehicle tax (PKB) and Motor Vehicle Transfer Fee (BBNKB) are two components of Aceh's tax that have the potential to increase Aceh’s local own revenues. This research aims to determine the level of effectiveness and contribution of PKB and BBNKB to Aceh’s local own revenues. This type of research is a descriptive qualitative research. The data used in this research are primary data obtained from interviews and secondary data obtained by the documentation method, these data were obtained from Badan Pengelolaan Keuangan Aceh (BPKA). The results of this research indicate that the level of effectiveness of the PKB in Aceh for the 2015-2019 period has reached the very effective criteria with an average percentage of 103.76% and BBNKB is still included the quite effective criteria with an average percentage of 91.84%. The level of PKB's contribution to the Aceh’s local own revenues for the 2015-2019 period is still included the less criteria with an average percentage of 16.26%, as well as BBNKB with an average percentage of 15.28%.
PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI, LOCUS OF CONTROL, DAN ETIKA PROFESI TERHADAP KINERJA AUDITOR INTERNAL PADA PERGURUAN TINGGI DI KOTA BANDA ACEH DAN ACEH BESAR Anisa Syarifah; Nita Erika Ariani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to (1) determine the effect of professionalism on the performance of internal auditors. (2) Knowing the effect of organizational commitment on the performance of internal auditors. (3) Knowing the effect of locus of control on the performance of internal auditors. (4) Knowing the effect of professional ethics on the performance of internal auditors. (5) Knowing the effect of professionalism, organizational commitment, locus of control and professional ethics on the performance of internal auditors. The population of this research is 40 internal auditors who work at universities in Banda Aceh and Aceh Besar. This research is a research that uses primary data with data collection techniques obtained from distributing questionnaires. Sample selection is done by saturated sampling. The analytical method used is multiple linear regression. Statistical testing was carried out with the help of the SPSS version 22 application. The results showed that professionalism, organizational commitment, locus of control, and professional ethics had an effect on the performance of internal auditors.
PENGARUH FORMALISASI PENGEMBANGAN SISTEM, KAPABILITAS TEKNIK PERSONAL, DAN KETERLIBATAN PEMAKAI DALAM PENGEMBANGAN SIA TERHADAP KINERJA SIA BERBASIS KOMPUTER PADA PERBANKAN DI BANDA ACEH Muhammad Kurniawan Ramadhan; Suazhari Suazhari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

 This study aims to examine the effect of formalizing system development, personal engineering capabilities, user involvement in developing Accounting Information System on the performance of accounting information systems. Testing used in this study is hypothesis testing. The data source used is primary data in the form of a questionnaire obtained from BUMN banking employees in Banda Aceh and analyzed using multiple linear regression methods. The sampling method used was random sampling with a population of 702 employees in state-owned banks in Banda Aceh, the sampling method uses the Slovin formula so that there are 88 samples in this study. The results of this study indicate that (1) the formalization of system development influences the performance of accounting information systems, (2) the capability of personal techniques influences the performance of accounting information systems, (3) the involvement of users in the development of AIS affects the performance of accounting information systems.
PENGARUH PENATAUSAHAAN BARANG MILIK NEGARA DAN PENERAPAN SISTEM INFORMASI MANAJEMEN AKUNTANSI BARANG MILIK NEGARA (SIMAK BMN) TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA KANTOR KEMENTRIAN NEGARA/LEMBAGA WILAYAH ACEH) Abdul Malik Fajri; Raida Fuadi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
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 administration of state property and application of SIMAK BMN on the quality of financial reports. The population of this research is all offices within the ministries and institutions in the Aceh region which the sampling technique uses non probability sampling with census method. Respondents who are the object of this research are those who are most responsible for BMN, consisting of goods managers / users and SIMAK BMN application operators, so that 68 respondents are obtained. Data analysis method used is multiple linear regression with the help of SPSS 25. The result of this research shows that (1) administration of state property and the application of SIMAK BMN has a positive effect on the quality of financial reports, (2) partially administration of state property has a positive effect on the quality of financial reports and (3) partially application of SIMAK BMN has a positive effect on the quality of financial reports
PENGARUH UKURAN PERUSAHAAN, INTENSITAS ASET TETAP DAN LEVERAGE TERHADAP REVALUASI ASET TETAP Anisa Aprilia Dewi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the effect of firm size, intensity fix asset and leverage to fix asset revaluation. In this research used explanation method. The variables studied are the independent variables is firm size, intensity fix asset and leverage while the dependent variable is the fix asset revaluation. Research population is state-owned enterprises (BUMN) company listed in Indonesia Stock Exchange (IDX), while sampling technique used is purposive sampling. However, rocessing techniques and data analysis used used are accounting analysis, descriptive statistical analysis and logistic regression analaysis, analysis using SPSS version 20.0. Based on the partial test of hypothesis firm size have a positive and significant effect on fix asset revaluation, but fix asset intensity and leverage no significant effect on fix asset revaluation. And simultaneously firm size, fix asset intensity and leverage have a positive and significant impact on fix asset revaluation.
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, ASIMETRI INFORMASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECURANGAN AKUNTANSI Putri Nazarah; Muhammad Saleh
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
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 effectiveness of internal control, information asymmetry and fidelity to accounting rules on accounting fraud. The population in this study is the regional work unit of Aceh Besar District, which the sampling technique uses non probability sampling with purposive sampling method. Respondents who are the object of this research are those who are most responsible for regional financial management consisting of the Head of Institution, Technical Activity Management Officer (PPTK) or Secretary and Head of Finance at 34 SKPD. Data analysis method used is multiple linear regression with the help of STATA 15. The result of this research shows that (1) effectiveness of internal controls, information asymmetry and fidelity to accounting rules has an effect on accounting fraud (2) ) effectiveness of internal controls has an effect on  accounting fraud (3) information asymmetry has an effect on on accounting fraud and (3) fidelity to accounting rules has an effect on accounting fraud.

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