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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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PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NIRLABA BERDASARKAN ISAK 35 PADA GEREJA BNKP RESORT 1 GUNUNG SITOLI Sahala Purba; Intan Nazara; Vinsensia Ratna; Steven Gulo; Boyke Sinurat; Adrian Arya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The Church is an Entity whose Purpose is Not to make a Profit. As a result, the Church's financial accountability is of paramount importance. Good Financial Accountability can be presented in accordance with the applicable General Accounting Standards. Financial Accounting Standards No. 35 (ISAK 35) is an Accounting Standard that discusses the Presentation of Financial Reporting for Non-Profit Entities. With the implementation of ISAK 35, users of financial statements can assess the financial performance of the church. This study aims for the Financial Statements of the Banua Niha Keriso Protestant Church (BNKP) in accordance with ISAK 35 where the resulting Financial Statements consist of Financial Statements, Cash Flow Statements and Financial Statements.
IMPLEMENTASI PROGRAM APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM MENGELOLA KEUANGAN DESA (STUDI KASUS PADA DESA LAMBARO SKEP, KECAMATAN KUTA ALAM, KOTA BANDA ACEH) Nazarina Ar-Raniry; Said Muniruddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study discusses the application process of the Village Financial System (Siskeudes) in managing village finances based on Permendagri Number 20 of 2018 concerning Village Financial Management. The research method used is descriptive qualitative. The research location chosen was Lambaro Skep Village, Kuta Alam District, Banda Aceh City. The informants who were the informants in this study were the village head (keuchik), the village secretary, and the head of financial affai rs at Lambaro Skep Village. The data source of this research is primary data obtained from interviews, observations, and documentation. The results showed that the process of implementing Siskeudes in the Lambaro Skep Village Government was carried out based on five stages (planning, implementation, administration, reporting and accountability) and could be said to be successful even though there were still small obstacles in the administration stage and the Siskeudes application also played a role in the process of disbursing village funds.
FINANCIAL RESTATEMENT : DAMPAKNYA TERHADAP REAKSI PASAR Immawan Azhar Ben Atasoge; Diky Angga Hendrawan; Fani Monada Esaa Putri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to determine the impact of restatement of financial statements on market reactions. This type of research is a quantitative research method, in this study the population used is all companies listed on the Indonesia Stock Exchange non-financial that perform restatement. This study uses annual data on the financial statements of companies that perform restatements in the 2016-2019 period. Regression using OLS (Ordinary Least Square) analysis tool by taking a sample of 21 companies. The results of this study indicate that from the variables of restatement, share ownership, and leverage only share ownership variables have a significant effect on market reaction with a significance value of 0.04 0.05, it can be concluded that there is a significant effect of share ownership on market reaction so that the hypothesis proposed in this research is accepted.
ANALISIS AKUNTABILITAS PENGELOLAAN ZAKAT PADA BAITUL MAL DAN RUMAH ZAKAT DI KOTA BANDA ACEH Evi Mutia; Muhammad Fadhil; Rahmawaty Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Baitul Mal Banda Aceh and Rumah Zakat Aceh are organizations that are trusted by muzakki in distributed zakat to mustahiq in Banda Aceh city. The purpose of this study is to see how the accountability and management of zakat in Baitul Mal Banda Aceh and Rumah zakat Aceh in order to increase public trust in management of zakat institutions. The method used is descriptive analysis method with a qualitative research approach. The research data collection is done through field research with data collection techniques through interviews and documentation. The results showed that Baitul Mal Banda Aceh and Rumah Zakat Aceh had carried out accountability. This can be seen from the procedure for receiving and distributing zakat as well as the existence of financial reports that are routinely made by the management of Baitul Mal Banda Aceh and Rumah Zakat Aceh.
EFEKTIVITAS SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) PADA DINAS PERTANIAN DAN PANGAN KOTA MAGELANG Ricky Mukaromah; Nuwun Priyono
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to determine the effectiveness of the Government Agency Performance Accountability System (SAKIP) and to find out the supporting and inhibiting factors for the implementation of SAKIP's effectiveness in the Dinas Pertanian dan Pangan Kota Magelang. This research use desciptive qualitative approach. Data collection techniques using interviews, observation, and documentation. The results of this study indicate that SAKIP in the Dinas Pertanian dan Pangan Kota Magelang has been running effectively. The implementation of SAKIP in the Dinas Pertanian dan Pangan Kota Magelang has increased every year which can be seen from the level of success of the work programs that have been implemented.
PERBANDINGAN RISIKO OBLIGASI SYARIAH DAN KONVENSIONAL DI INDONESIA Evi Mutia; Heri Tamliqa; Wida Fadhlia; Suparno Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Islamic and conventional bonds are two kinds of financial instruments that share in the Indonesian capital market. Islamic Bond (Sukuk) is bonds that the implementation based on the principles of Islamic law. Sukuk is not like other interest-based securities, but in conventional bond yields received one of them in the form of interest. The conventional bonds are based on debt instrument while the Sukuk financing is based on the equity method. The aim of this research is the comparative analysis of risk between sukuk and conventional bond in Indonesia by using model calculations Value at Risk (VaR) framework for the period 2010-2014. This study used various methods on analyze the data. The result indicates that there is a significant performance difference between Bonds and sukuk based on Yield toMaturity. YTM of sukuk is greater than conventional bonds. When compared risk with conventional bonds the sukuk stands better in these sensitivity measures and sukuk have a lower level of risk than conventional bonds.
Pengaruh Efektivitas dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Demak wahdaul ulyana; Tri Widyastuti Ningsih
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to determine the level of effectiveness and contribution of local tax revenues and their effect on Regional Original Income in Demak Regency in 20112020. This study uses data collection techniques through documentation, namely secondary data in the form of Budget Realization Reports and Demak Regency. Data management is done by calculating the ratio of each variable, namely the effectiveness of local taxes, local tax contributions, and local revenue. Then it is calculated and processed using the Statistical Product and Service Solution (SPSS) software program. Based on the results of the effectiveness and contribution ratio analysis, it shows the effectiveness of the Demak Regency regional tax during the years 2011-2020, with an average of 131.738% and belongs to the very effective criteria. The contribution of local taxes to the local revenue of Demak Regency during 2011-2020 is with an average of 35.244% and is included in the criteria quite well. The effectiveness of local taxes partially has a significant effect on PAD in Demak Regency and the contribution of local taxes partially does not have a significant effect on PAD in Demak Regency. Simultaneously, the effectiveness of local taxes and local tax contributions has no significant effect on PAD in Demak Regency.
ANALISIS PENERAPAN JUST IN TIME TERHADAP PENINGKATAN KUALITAS PRODUK DAN EFISIENSI BIAYA PADA PT. SAWITA PASAMAN JAYA PASAMAN BARAT Zakiatur Rahmi; Musfiari Haridhi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyze the application of the Just In Time method to improving product quality and cost efficiency at PT SPJ. Pasaman Barat. This study used descriptive qualitative method. The data used are primary data and secondary data. Primary data using interview techniques, literature study, and documentation. The results showed that (1) The application of the Just In Time method could improve product quality in terms of performance, reliability, conformance to specifications, durability and aesthetics. (2) The implementation of Just In Time can increase the efficiency of production costs, which is marked by the loss of ordering costs and raw material storage costs, the results obtained using the calculation of the manufacturing cycle efficiency formula of 82.93%, and the yield comparison of the amount of raw materials entering the company with the amount of CPO produced is 62.57%.
IMPLEMENTASI KOMPONEN KEGIATAN PENGENDALIAN SISTEM PENGENDALIAN INTERN PEMERINTAHAN (SPIP) DALAM MEWUJUDKAN PRINSIP TRANSPARANSI PADA DISBUDPAR ACEH Nirma Via Iradah; Muhammad Rizal Yahya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the implementation of control activities of Government Internal Control System  at  Disbudpar  Aceh  by  looking  at  the  elements  of  control  activities,  namely  reviewing  the performance of the relevant agencies, fostering human resources, controlling over managing information systems, physical control over assets, determining and reviewing on performance indicators and measures, segregation of functions, authorization of important transactions and events, accurate and timely recording of transactions and events, restrictions on access to resources and their records, accountability of resources and their recording, good documentation of internal control systems and important transactions and events that instill transparency. This research is a case study research with a descriptive-qualitative paradigm approach and interviews as a method of collecting data. The results of this study show that Disbudpar Aceh has  implemented  the  eleven  elements  of  control  activities  of  Government  Internal  Control  System  in accordance with PP No. 60/2008, in which the application of control activities made a good contribution to the Disbudpar Aceh in creating the transparency
PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DAN PARTISIPASI ANGGARAN TERHADAP PENGENDALIAN BIAYA (Studi pada BUMN di Kota Banda Aceh) Jihan Rojana; Rulfah M. Daud; Jhon Andra Asmara
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

ABSTRACT: This study aims to determine whether the accountability effects on cost control, budget participation effects on cost control, and the accountability and budget participation have simultaneous effect on cost control. The population of this study included 73 managers and financial staff of state-owned companies in Banda Aceh. 20 companies were selected as the  samples. This study used primary data for data collection by distributing questionnaires to managers and staff in the finance department of BUMN Banda Aceh. The methods used was  multiple linear regression analysis with the help of the SPSS. Accountability has a significant effect on cost control, while budget participation has no effect on cost control. Accountability and budget participation provide simultaneous effect on cost control.  

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