scholarly journals EVALUASI PENERAPAN NO.108 AKUNTANSI ASURANSI SYARIAH (STUDI KASUS PADA TAFAKUL KELUARGA BANDA ACEH)

2021 ◽  
Vol 5 (4) ◽  
pp. 614-620
Author(s):  
Fitria Zuhra ◽  
Bustamam Bustamam
Keyword(s):  
Statistical Analysis ◽  
Qualitative Method ◽  
Financial Statements ◽  
Financial Health ◽  
Investment Funds ◽  
Banda Aceh ◽  
Descriptive Statistical Analysis

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.

scholarly journals Pengaruh Ukuran Daerah, Opini Audit dan Tingkat Ketergantungan Keuangan Daerah Terhadap Audit Delay

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Fitri Rianti
Keyword(s):  
Statistical Analysis ◽  
Good Governance ◽  
Secondary Data ◽  
Financial Statements ◽  
Timely Manner ◽  
City Governments ◽  
Financial Reports ◽  
Audit Opinion ◽  
Financial Dependency ◽  
Descriptive Statistical Analysis

This study aims to analyze the factors that influence the length of audit delay in the Regency / City governments in Indonesia in 2015 and 2016. These factors are regional size, audit opinion and level of regional financial dependence. The population of this study is all districts / cities in Indonesia in 2015 and 2016. The study sample was determined by purposive sampling method. The data used is secondary data. The analytical method used is descriptive statistical analysis and multiple regression statistical analysis. The results showed that the size of the area did not affect audit delay. Audit opinion and the level of regional financial dependence proved to have a significant effect on audit delay. The size of the area does not affect the audit delay because many of the few accounting entities cannot determine the size of the audit delay. Audit opinion has an effect on audit delay because the area that obtains WTP opinion indicates that the region has good governance that will compile financial reports in a timely manner so as to minimize audit delay. The level of regional financial dependency influences audit delay, this is due to the higher regional financial dependence, so that the area will be more obedient to the regulations and will prepare its financial statements in a timely manner so as to minimize audit delay.

scholarly journals ANALYSIS OF THE ABILITY OF LECTURERS IN THE USE OF ONLINE LEARNING MEDIA IN THE FACULTY OF TARBIYAH AND KEGURUAN (FTK) UIN AR-RANIRY BANDA ACEH

2021 ◽  
Vol 1 (1) ◽  
pp. 36-41
Author(s):  
Fathiah Fathiah ◽  
Nelli Raharti ◽  
Muhammad Rizal Fachri
Keyword(s):  
Online Learning ◽  
Data Analysis ◽  
Statistical Analysis ◽  
Design Research ◽  
Research Subjects ◽  
Average Value ◽  
Descriptive Research ◽  
Quantitative Descriptive ◽  
Banda Aceh ◽  
Descriptive Statistical Analysis

This study aims to describe lecturers' ability to use online learning media at the Tarbiyah and Keguruan Faculty of UIN Ar-Raniry Banda Aceh in the learning process. This study used a quantitative descriptive research design. Research subjects are lecturers who actively teach in the odd semester of 2020/2021. Meanwhile, 42 people were randomly selected as samples. Data collection was carried out using questionnaires and interviews. Data analysis used descriptive statistical analysis. The results showed that lecturers' ability with indicators of skills in using online learning media obtained an average value of 79.29%, which means that, on average, the lecturers were able to use online learning media well. The ability of lecturers with indicators of skills in managing online learning is obtained an average value of 67.56%, which means that the lecturer can manage online learning well.

scholarly journals Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Tax Avoidance Perusahaan Property dan Real Estate

2021 ◽  
Vol 9 (2) ◽  
Author(s):  
Sakti Hermawan ◽  
Sudradjat Sudradjat
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Statistical Analysis ◽  
Real Estate ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Descriptive Statistical Analysis

Financial statements are used by many parties to determine the condition of the company's financial performance. Financial statements are a very important source of information in assessing the company's performance and prospects for shareholders and the public as one of the bases in making investment decisions. The value of the information contained in financial statements can be affected by the timeliness of preparation and presentation of financial statements. Because of this, the timeliness of a company in compiling and presenting its financial statements is very important. The company's timeliness in preparing financial statements can be influenced by several things, both internal and external influences. This study was conducted with the aim of knowing whether Profitability, Leverage and Company Size have an influence on Tax Avoidance in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Previous research that has been done shows different results. Therefore, it is necessary to conduct another study with the aim of re- testing the theory of Tax Avoidance. The population of this research is 46 property and real estate companies. This study uses a purposive sampling method in taking samples, so that 31 sample companies are obtained for 3 years of observation (2017-2019) with 93 observations (observations). Research data obtained from sample companies which can be downloaded on the official website of the Indonesia Stock Exchange. This study uses descriptive statistical analysis and multiple linear regression analysis as data analysis techniques. The data analysis technique carried out first is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and then hypothesis testing.

scholarly journals ANALYSIS OF SOCIAL CAPITAL IN ISLAMIC MICROFINANCE

INFERENSI ◽  
2016 ◽  
Vol 10 (1) ◽  
pp. 25
Author(s):  
Ahmad Ma'ruf ◽  
Widhia Restiawati
Keyword(s):  
Social Capital ◽  
Social Networks ◽  
Statistical Analysis ◽  
Qualitative Method ◽  
Purposive Sampling ◽  
The Social ◽  
Islamic Microfinance ◽  
Descriptive Statistical Analysis

This study aims to analyze the social capital in the form of trust, social networks, and norms in Islamic Microfinance, with case study in several BMTs in Yogyakarta. In this study, sample of respondents are selected using purposive sampling. This study used a qualitative method with descriptive statistical analysis. Based on the analysis, the result is BMT has succeeded a good record on doing the social capital and trust has the highest value compared to norms and social networks. Trust becomes the most social capital variables that is widely applied in BMT. While norms become the variable that have smallest value of social capital.

ANALISIS PENGARUH MOTIVASI DAN KEDISIPLINAN TERHADAP PRESTASI KERJA PEGAWAI MELALUI PERILAKU KERJA PADA DKIPS PROVINSI SULAWESI BARAT

2020 ◽  
Vol 2 (1) ◽  
pp. 5-8
Author(s):  
Arnas A.M Patonangi ◽  
Cahyono Cahyono ◽  
Muhlis Ruslan
Keyword(s):  
Statistical Analysis ◽  
Work Performance ◽  
Work Motivation ◽  
Employee Performance ◽  
Partial Least Square ◽  
Least Square ◽  
Work Behavior ◽  
Test Results ◽  
Analysis Technique ◽  
Descriptive Statistical Analysis

Penelitian ini bertujuan untuk mengetahui apakah motivasi, kedisiplinan berpengaruh terhadap perilaku kerja, apakah motivasi dan kedisiplinan berpengaruh terhadap prestasi kerja, apakah perilaku kerja berpengaruh terhadap prestasi kerja, apakah motivasi berpengaruh terhadap prestasi kerja pegawai melalui perilaku kerja, serta apakah kedisiplinan berpengaruh terhadap prestasi kerja pegawai melalui perilaku kerja pada DKIPS Provinsi Sulawesi Barat. Teknik pengumpulan data melalui observasi, interview dan dokumentasi serta kuesioner. Sedangkan teknik analisis data yang digunakan adalah analisis statistic deskriptif, statistik infe-rensial, PLS (Partial Least Square), pengujian hipotesis. Hasil penelitian menemukan bahwa motivasi kerja berpengaruh positif dan signifikan terhadap perilaku kerja, Kedisiplinan berpengaruh positif dan signifikan terhadap perilaku kerja, Motivasi kerja berpengaruh positif dan signifikan terhadap prestasi kerja, Kedisiplinan berpengaruh positif dan signifikan terhadap prestasi kerja pegawai, Perilaku kerja berpengaruh positif dan signifikan terhadap prestasi kerja pegawai, hasil uji mediasi menunjukkan bahwa perilaku kerja dapat memediasi motivasi kerja terhadap prestasi kerja pegawai pada DKIPS Provinsi Sulawesi Barat, serta hasil uji mediasi menunjukkan bahwa perilaku kerja dapat memediasi disiplin kerja terhadap prestasi kerja pegawai pada DKIPS Provinsi Sulawesi Barat. This study aims to determine whether motivation, discipline affect work behavior, do motivation and discipline affect work performance, does work behavior affect work performance, does motivation affect employee performance through work behavior, and does discipline affect work performance through work behavior in West Sulawesi Province DKIPS. Data collection techniques through observation, interviews and documentation and questionnaires. While the data analysis technique used is descriptive statistical analysis, inferential statistics, PLS (Partial Least Square), hypothesis testing. The results found that work motivation has a positive and significant effect on work behavior, the discipline has a positive and significant effect on work behavior, work motivation has a positive and significant effect on work performance, the discipline has a positive and significant effect on employee work performance, work behavior has a positive and significant effect on employee work performance, mediation test results indicate that work behavior can mediate work motivation on employee work performance in DKIPS Province of West Sulawesi, and mediation test results indicate that work behavior can mediate work discipline towards employee work performance at DKIPS Province of West Sulawesi.

ANALISIS SISTEM AKUNTANSI PENGGAJIAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA DAROY BANDA ACEH

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Maksalmina Maksalmina
Keyword(s):  
Data Analysis ◽  
Data Reduction ◽  
Qualitative Method ◽  
Accounting Standards ◽  
Clear Picture ◽  
Accounting System ◽  
Accounting Systems ◽  
Data Presentation ◽  
Banda Aceh ◽  
Descriptive Qualitative

This research was conducted at PDAM Tirta Daroy Banda Aceh, with the aim to answer the question of how the payroll accounting system applied in PDAM Tirta Daroy Banda Aceh.This research uses descriptive qualitative method. Data obtained from interviews and documentation studies, then analyzed interactively and lasted continuously until complete so that the data has been saturated. Activity in data analysis is data reduction, data presentation, treanggulation and conclusion / verification.The results show PDAM Tirta Daroy Banda Aceh has implemented a neat and well-payroll accounting system in accordance with applicable accounting standards. Payroll accounting system in PDAM Tirta Daroy Banda Aceh is used to overcome errors and irregularities in the calculation and payment of salary. Payroll accounting systems are designed by companies to provide a clear picture of employee salaries so that they are easy to understand and easy to use.

scholarly journals The Ecuadorian Amazon: A Data Analysis of Social and Educational Characteristics of the Population

2017 ◽  
Vol 9 (1) ◽  
pp. 120 ◽  
Author(s):  
Gina Valdivieso ◽  
Efstathios Stefos ◽  
Ruth Lalama
Keyword(s):  
Data Analysis ◽  
Statistical Analysis ◽  
Marital Status ◽  
National Survey ◽  
Factorial Analysis ◽  
Place Of Birth ◽  
The Social ◽  
Ecuadorian Amazon ◽  
Level Of Instruction ◽  
Descriptive Statistical Analysis

The present study describes the social and educational characteristics of the Ecuadorian Amazon population. For this purpose, the data obtained from the National Survey of Employment, Unemployment and Underemployment of 2014 was used in this research. A descriptive statistical analysis presents the frequency, the percentages and the graphs of the variables related to the area in which people live, gender, age, ethnic self-identification, language spoken, marital status and level of instruction. Other variables are the use of computer and internet, place of birth, reason why they live in the Amazon region, type of activity or inactivity, how do they feel in their jobs, and groups of occupation. Also, a factorial analysis was used to show the main and most important criteria of differentiation and the the clusters of people with similar characteristics.

scholarly journals Application of descriptive statistics in analysis of experimental data

2008 ◽  
Vol 62 (1-2) ◽  
pp. 85-95
Author(s):  
Milorad Mirilovic ◽  
Ivana Pejin
Keyword(s):  
Experimental Data ◽  
Statistical Analysis ◽  
Standard Deviation ◽  
Arithmetic Mean ◽  
Descriptive Statistics ◽  
Qualitative Investigation ◽  
Scientific Methods ◽  
The Subject ◽  
Variation Interval ◽  
Descriptive Statistical Analysis

Statistics today represent a group of scientific methods for the quantitative and qualitative investigation of variations in mass appearances. In fact, statistics present a group of methods that are used for the accumulation, analysis, presentation and interpretation of data necessary for reaching certain conclusions. Statistical analysis is divided into descriptive statistical analysis and inferential statistics. The values which represent the results of an experiment, and which are the subject of observation of a certain occurrence, are called parameters and they are divided into descriptive and numerical. All numerical parameters are divided into non-continuous and continuous. The graphic presentation of the distribution of frequencies can be by poligon or histogram. The most frequently applied descriptive statistical methods are: arithmetic mean, standard deviation, standard error of arithmetic mean, variation coefficient, and variation interval.

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