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Kab. aceh besar,
Aceh
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 AKUNTANSI PEMBIAYAAN GADAI EMAS BERDASARKAN PSAK 107 (STUDI KASUS PADA BANK SYARIAH MANDIRI CABANG BANDA ACEH) Ayu Ramadhana Sari; Muhammad Arfan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aimed to find out the accounting treatment of Islamic gold pawn that implemented by Syariah Mandiri Bank in Banda Aceh and to find out how the Statement of Financial Accounting Standard (PSAK) No. 107 about ijarah has been implemented. The research method used in this study is descriptive qualitative, with primary data source. The author collected the data by interviewing the head of pawn division of Syariah Mandiri Bank in Banda Aceh and used the data obtained as guidelines of ijarah accounting treatment that applied to the sharia gold pawn financing product. The results of this study found that overall Syariah Mandiri Bank has applied and enacted PSAK 107 (ijarah), Fatwa of National Sharia Council ofIndonesia No.26/DSN-MUI/III/2002, SE BI No. 14/7/DPbs dated 29 February 2012 and Civil Code article 2150 /d 1161 on pawn.
Pengaruh Flypaper Effect pada dana alokasi umum (DAU) dan pendapatan asli daerah (PAD) terhadap Pertumbuhan Ekonomi di Kota Banda Aceh (Studi Empiris pada Pemeritah Kota Banda Aceh Tahun 2008-2014) Rahmatul Mulya; Bustamam Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine and analyze the influence of the relationship flypaper to economic growth by the Regional Government of Banda Aceh. The research type used is a correlational study by sensus method. The results of this research shows that the (1) flypaper on PAD and flypaper on DAU simultaneously affect the economic growth in allocation to capital expenditures (2) flypaper on PAD positive effect on economic growth in allocation to capital expenditures. (3) GCG flypaper on DAU negatively affect economic growth in allocation to capital expenditures. Keyword: Flypaper effect, PAD, DAU, Capital Expenditures, Economic Growth.
PENGARUH CAPITAL INTENSITY RATIO, INVENTORY INTENSITY RATIO, OWNERSHIP STRUCUTRE DAN PROFITABILITY TERHADAP EFFECTIVE TAX RATE (ETR) (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011 -2014) Citra Lestari Putri; Maya Febrianti Lautania
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

 The objectives of the research are to examine the effect of capital intensity ratio, inventory intensity ratio, ownership structure, dan profitability on effective tax rate (ETR) both simultaneously and partially. In this research, ownership structure variable using  managerial ownership and institutional ownership. Profitability measured by using ROA (Return on Asset)..Data were collected from the financial statements of the manufacture companies that listed at Indonesia Stock Exchange. Research conduct in 4 years (2011-2014). By using purposive sampling, there are 60 companies fulfilling the sample criteria. Multiple linier regression model is used to test the hypothesis.The results of this research are capital intensity ratio, inventory intensity ratio, ownership structure, and profitability simultaneously influence on ETR. Ownership structure partially does not have affect on ETR. Partially, Capital intensity ratio and inventory intensity ratio have negative influence to ETR and  profitability has positive influence on ETR. Keywords : Capital intensity ratio, inventory intensity ratio, ownership structure, profitability, and ETR.
ANALISIS AKUNTABILITAS PENGELOLAAN WAQAF PADA BAITUL MAL PROVINSI ACEH Rizka Maulida; Ridwan Ridwan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Accountability of management of waqf is not in accordance with Act No. 41 of 2004 on Baitul Mal of Aceh province, due to the lack of socialization of Law and Accountability management of waqf has not been complied with by Act No. 41 of 2004 on Baitul Mal Province Aceh, because its implementation does not refer to the Law, Accountability waqaf management yet to be implemented and carried out activities in accordance with legislation and qanuns waqf, which is caused due to lack of training or development provided by the organization to improve the reliability of waqf manager. Pewaqaf did not pay attention and consider the ability nazir, so as to manage the waqf property is not optimal due to the lack of socialization of Law Number 41 Year 2004 on Waqf and Aceh Qanun No. 10 of 2007 on BaitulMal.
PENGARUH TINGKAT BAGI HASIL DEPOSITO MUDHARABAH, FINANCING TO DEPOSIT RATIO, DAN SUKU BUNGA DEPOSITO TERHADAP PERTUMBUHAN DEPOSITO MUDHARABAH PADA BANK UMUM SYARIAH DI INDONESIA Ruslizar Ruslizar; Rahmawaty Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objective of the research was to find out the influence of Mudharabah Deposit Revenue Sharing, Financing to Deposit Ratio, and Deposit Interest Rateon Mudharabah Deposit growth simultaneously and partially on TheIslamic Banks in Indonesia. The research used causal asosiative design. The population was 11Islamic Banks in Indonesia, and whole observed. The period of observation was since 2012 until 2014, so there were 33 analysis units all together. The data were processed by using multiple linear regression tests with an SPSS software program. The result of the research showed that mudharabah deposit revenue sharing, Financing to Deposit Ratio, and deposit interest rate both simultaneously and partially influenced Mudharabah Deposit Growth.Keywords: Mudharabah Deposit Revenue Sharing, Financing to Deposit Ratio, Deposit Interest Rate, Mudharabah Deposit Growth
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PENERAPAN METODE FULL COSTING PADA UMKM KOTA BANDA ACEH Mifta Maghfirah; Fazli Syam BZ
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Calculation and acquisition cost of production is strongly Influenced by the application of the method right, so the cost of production is obtained to indicate the actual value occurs. This study conducted on Banda Aceh micro, small and medium enterprises, especially processing businesses of tofu. The purpose of this study is to analyze the production cost price calculation and allocation of costs applied by Banda Aceh micro, small and medium enterprises with the calculation the cost of production using the full costing method. The type of data used in this study is qualitative data which presented in a descriptive or shape description, and quantitative data is presented in the numbers. Sources of data derived from primary data results of interviews conducted with business owners tofu in Banda Aceh, and secondary data obtained from the literature review and other literature that supports the writing of this study. The results indicate that the acquisition cost of production using the full costing method is better in analyzing production costs, its caused the calculation cost of production using the full costing method has included all overhead costs, both fixed and variable during the production process.Keywords— Cost of Production, Full Costing, Process Cost
PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) PADA KPP PRATAMA BANDA ACEH Cut Inayatul Maulida; Adnan Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to describe how self assessment system, tax audit, and tax collection on value added tax (VAT). The population in this study are taxpayers of individuals and entities within the scope of KPP Pratama Banda Aceh. Data is collected  by documentation technique. The data used are data obtained from the documentation of KPP Pratama Banda Aceh. The influence of independent variable to dependent variable is done by using multiple linear regression model. The results of this study indicate that partially self assessment system and tax audit have no effect on value added tax (VAT) while tax collection has an effect on Value Added Tax (VAT) at KPP Pratama Banda Aceh. While simultaneously, self assessment system, tax audit, and tax collection have an effect on Value Added Tax (VAT) at KPP Pratama Banda Aceh.
PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN INTERNAL CONTROL TERHADAP INDIKASI TERJADINYA FRAUD PADA BANK UMUM SYARIAH DI INDONESIA Rahmayani Rahmayani; Rahmawaty Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the effect of independent variables on fraud of Indonesian Islamic banks in the period of 2011-2015. Independent variables that used in this study are Islamic corporate governance with the execution of duties and responsible of Shariah Supervisory Board and the execution of duties and responsible of management as an indicator and internal control. By using purposive sampling method, from 12 Islamic banks in Indonesian, 9 Islamic banks are choosen as the samples in this study. The type of data used in this study aresecondary data which is good corporate governance statement. Collecting data technique used in this study is documentary. Data are analyzed by statistical analysis using a multiple regression analysis and are processed by IBM Statistical Package for Social Science (SPSS) 23th version program. The results of this study show that 6,1% dependent variable or fraud can be explained by the three of independent variables. Simultaneously the three of independent variables have no effect on fraud. Partially the execution of duties and responsible of Shariah Supervisory Board and the execution of duties and responsible of management and internal controlhave no effect on fraud.
PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSET, FIRM SIZE, DAN EARNING PE SHARE TERHADAP DIVIDEND PAYOUT RATIO (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015) Muammar Hanif; Bustamam Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 1 (2017): Februari 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objective of this research is to examine the effect of debt to equity ratio, return on asset, firm size, and earnings per share on dividend payout ratio either simultaneosly or partially toward dividend payout ratio. The samples are manufacture companies listed on the Indonesia Stock Exchange during five years (2011-2015). The sample selection is done by using purposive sampling method. Secondary data are proceed by using balanced panel data. Total samples are 18 companies with a total of 90 observations. Mulitiple linear regression is used to annalyze the data of this study.The results show that (1) the simultaneous of debt to equity ratio, return on asset, firm size, and earnings per sharehave effect on dividend payout ratio. (2) Partially, debt to equity ratioand firm size do not have influence toward dividend payout ratio, whereas return on asset andearning per share have positive influence toward dividend payout ratio. Keywords: Dividend payout ratio, debt to equity ratio, return on asset, firm size, and earnings per share.
TINGKAT PENGUNGKAPAN WAJIB PERBANKAN SYARIAH DI INDONESIA Cut Eka Wahyuni; Yossi Diantimala
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aimed to test the level of mandatory disclosure of Islamic banking in SFAS 105 about mudharaba and SFAS 106 about musyarakah. This variable was measured by exposure of Islamic banking to disclose the items contained in SFAS 105 and SFAS 106. Disclosure was measured by the level of adherence to the items of disclosure (mandatory disclosure items) which are arranged in SFAS 105 and SFAS 106. In this research,samplingwas conductedbyusing purposive samplingto obtain a sample according to the criteria. The type of data in this research is secondary data, which is refers to information gathered from existing resources. Collecting data by using documentation technique is the method of data collection which is done by collecting the entire secondary data and all the information that is used to resolve the problems that exist in the document. The results showed that the index of disclosure in SFAS 105 about Mudharabah and disclosure index in SFAS 106 about Musharaka showed that compliance level of index is higher, so the level of disclosure if the required on Islamic banking is higher to as compliance lever.Keywords: Disclosure Index, SFAS 105 About Musharaka, SFAS 106 About Musharaka

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