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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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ANALISIS PELAKSANAAN TINDAK LANJUT HASIL PEMERIKSAAN BPK RI ATAS LAPORAN KEUANGAN PEMERINTAH PROVINSI ACEH TAHUN 2015-2019 Athiya Imtina Putri; Mulia Saputra
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 study to analyze follow-up recommendations. The follow-up of the inspection results is analyzed from the response of the Inspectorate regarding the completion of the inspection results. In more depth, this research wants to examine the steps of policy makers in completing the findings of the audit report. This research is a qualitative research with descriptive research type. Data consists of primary and secondary data. Primary data were collected with indepth interviews. On the other hard, secondary data were employed by document analysis. The results showed that there were still recommendations that had not been resolved due to obstacles faced by the Officials/ASN related to resolutions such as problems with third parties, settlement related to assets, and other technical obstacles, namely officials/ASN who have died/retired/whose address is unknown, miscommunication, negligence, lack of understanding and other technical obstacles.
PENGARUH PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH, DAN PELATIHAN PENGELOLAAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA SKPD KOTA BANDA ACEH Siti Ghaida Afifah; Said Muniruddin; Riha Dedi Priantana
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 research aims to examine the impact of the application from Regional Financial Arangement Information System (SIPKD),and financial management training to financial reports quality of Banda Aceh City regional work unit (SKPD). Method of collecting data, used a questionnaire technique. The samples number are 78 employees who prepare financial statements at SKPD in Banda Aceh City. Using purposive sampling method, the respondents were selected. This research applies a quantitative analysis method with this calculation process assisted by the Statistical Product and Service Solutions (SPSS) application program. The outputs obtained are, the application from Regional Financial Arangement Information System (SIPKD) had a effect but is not significant impact to financial reports quality of Banda Aceh City regional work unit (SKPD), whereas financial management training had a significant impact to financial reports quality of Banda Aceh City regional work unit (SKPD) financial statements
PENERAPAN ANGGARAN BELANJA TERHADAP KINERJA OPERASIONAL DI DINAS PERTANIAN DAN PANGAN KOTA MAGELANG Yenny Yakub Sulistyawati; Siti Afidatul Khotijah
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 determine the implementation of the budget for operational performance in the Dinas Pertanian dan Pangan Kota Magelang. The research methods used in this study are qualitative analysis with a descriptive approach. The location of this research is Dinas Pertanian dan Pangan Kota Magelang. Data collection techniques are done with observation, and interviews. After the research, information and observation results can be concluded that in the mechanism of implementation of the budget in the Dinas Pertanian dan Pangan Kota Magelang, after ratified and approved into APBD then RKA converted to DPA. The budget to the operational performance in the Dinas Pertanian dan Pangan Kota Magelang makes a variety of activities that can be followed by the community so that it can be used wisely and help improve the welfare. In addition, there are several barriers to the implementation of activities programs, among others (1) that are unpredictable and out of planning as well; (2) There are limited human resources in the Dinas Pertanian dan Pangan Kota Magelang.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN JASA KEUANGAN DI BURSA EFEK INDONESIA Sulistiani Sulistiani; Rita Meutia
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 determine the effect of company size, profitability, liquidity, and leverage on bond ratings at financial service companies on the Indonesian Stock Exchange (BEI). The samples in this study consisted of 20 companies obtained by the purposive sampling method. The type of data  used secondary data from financial statement report during the period 2014-2018 download from www.idx.co.id. The data  analysis method in this study was logistic regression analysis through of SPSS. The results of study stated that company size has a significant positive effect on bond ratings, profitability has a negative and insignificant effect on bond ratings, liquidity and leverage have negative significant effect on bond ratings
PERANCANGAN APLIKASI DATABASE PENJUALAN PADA USAHA YULIWARDI’S SNACK PADANG Revi Fatimah; Variyetmi Wira; Gustati Gustati
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

Small and Micro Enterprises (SME) are type of enterprises that can be carried out by the community to improve their welfare. The most in-demand enterprise of consumers is the food enterprise, one of which is Yuliwardi's Snack, which then chosen as the subject of this study. The challenge faced by enterprises is inconsistency of their sales records. This study aims to design a bookkeeping application that is needed by enterprises with an order-based sales system. The data were collected through semi-structured interview with the owner of this SME. Whereas the design analysis in this study was based on PIECES analysis in constructing a database design framework. The sales application was created using Microsoft Access 2013.  The design of the sales application program consisted of calculating sales orders, recapitulating daily and monthly sales values, and generating receipts in any sales transaction. In view of this, the benefit obtained by the enterprises was the efficiency of recording monthly sales.
ANALISIS MANAJEMEN RISIKO PEMBIAYAAN PADA PT. LKM MAHIRAH MUAMALAH SYARIAH KOTA BANDA ACEH Hittatun Husna; Evi Mutia
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 analyze the implementation of financing risk management at PT. LKM Mahirah Muamalah Syariah of Banda Aceh City. This research using a qualitative descriptive methode. The data used are primary data using interview, observation and documentation techniques. The results of this study indicate that the implementation of financing risk management at PT. LKM Mahirah Muamalah Syariah has been implemented well. This is evidenced by the theory and its application in accordance with the rules stipulated by the Financial Services Authority Regulation (PJOK). The four stages in financing risk management, namely the identification, measurement, monitoring and risk control stages are carried out very prudently. The implementation of financing risk management on credit risk, which is seen from the risk of problem financing, is concluded that it is well managed. This can be seen in the decrease in the percentage of the NPF ratio for each period, there is 2.90% in 2019 to 1.88% in 2020. The implementation of risk management in market risk is also concluded as good. It can be concluded that the two risks above do not have a major effect on PT. LKM Mahirah Muamalah Syariah
ANALISIS KUALITAS SISTEM INFORMASI AKUNTANSI PADA SKPK DI LHOKSEUMAWE: PENDEKATAN ANALISIS DESKRIPTIF Cut Inas Salsabila; Fifi Yusmita
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 determine the accounting information system on the SKPK in the city of Aceh province. Respondents who became the object of this study were Financial Administration Officers and PPK assistants in the city of Lhokseumawe, this study used a combination method. The results showed that 1) The accounting information system in the Lhokseumawe City SKPK can be used to solve problems in recording and preparing financial reports, 2) Information Technology in Lhokseumawe City SKPK has been implemented properly, 3) E-commerce website can be accessed and used by Lhokseumawe City SKPK, 4) Cloud computing in Lhokseumawe City SKPK has been implemented well.
PENGARUH DESENTRALISASI, STRATEGI BISNIS, DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PADA PERUSAHAAN BUMN DI BANDA ACEH) Qari Nur Islami; Rulfah M. Daud
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) Analyze the effect of decentralization on managerial performance, (2) Analyze the effect of business strategy on managerial performance, (3) Analyze the effect of broad scope on managerial performance, (4) Analyze the effect of timeliness on managerial performance, (5) Analyze the effect of aggregation on managerial performance, (6) Analyze the effect of integration on managerial performance, (7)Analyze the effect of decentralizatiion, business strategy, broad scope, timeliness, aggregation, and integration on managerial performance. The population of this research is top manager and middle manager to 83 managers who had been set as sample in 22 companies. This study uses primary data with data collection techniques were collected by distributing questionnaires at BUMN companies. Statistical tests are performed using multiple linear regression analysis with SPSS version 22. The results of this study prove that the decentralization, broad scope, timeliness, aggregation, and integration have a significant possitive effect on managerial performance. Business strategy have not effect on managerial performance. 
EFISIENSI DAN EFEKTIFITAS PARTISIPASI ANGGARAN PADA SKPD DINAS PERTANIAN DAN PANGAN KABUPATEN MAGELANG Lisnawati Lisnawati; Nuwun Priyono
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 analyze the effectiveness and efficiency of the implementation of the expenditure budget Dinas Pertanian dan Pangan Kabupaten Magelang. This research uses qualitative research by using a descriptive approach. The level and effectiveness criteria of the implementation of the expenditure budget in the Dinas Pertanian dan Pangan Kabupaten Magelang in 2016-2019 varied greatly, the highest level of effectiveness occurred in 2018 and the lowest in 2016. The implementation of the budget for 2017, 2018 and 2019 was said to be effective, but in 2016 the level of effectiveness is still very lacking because the realization of the budget has a difference that is still very far from the target budget. This difference occurs because of a policy in 2016 that Dinas Pertanian dan Pangan Kabupaten Magelang does not implement grants. Dinas Pertanian dan Pangan Kota Magelang assesses that when the programmed activities are realized and as expected, the activities are said to be effective. The implementation of the 2016-2019 Dinas Pertanian dan Pangan direct expenditure budget as a whole has been processed efficiently. The implementation of the direct expenditure budget for 2017-2019 is categorized as very efficient. Only in 2016 was considered quite efficient. Managing direct budget has met the efficiency requirements, namely the use of minimum funds to achieve maximum results
PENGARUH PERSPEKTIF PEMBELAJARAN DAN PERTUMBUHAN TERHADAP KINERJA PERUSAHAAN DENGAN PENDEKATAN BALANCED SCORECARD (STUDI KASUS PT PERMATA HIJAU PALM OLEO KIM II) Rury Erna Soeseny; M. Rizal Yahya; Musfiari Haridhi
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 study is to determine the ability of employees; information system capabilities; motivation, empowerment, and alignment; and learning and growth perspectives have an effect on company performance using theapproach balanced scorecard. This research uses descriptive quantitative research. The results showed that the abilities of the employees; information system capabilities; motivation, empowerment, and alignment; and learning and growth perspectives have an effect on company performance using theapproach balanced scorecard.

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