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

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.

ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAHAN (SPIP) PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) KABUPATEN ACEH BESAR

Riset ini bertujuan untuk mengetahui gambaran penerapan Sistem Pengendalian Intern Pemerintah (SPIP) pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Aceh Besar. Riset ini merupakan riset deskriptif, dengan teknik analisis kualitatif. Subjek dalam riset ini ialah meliputi Kabid sumberdaya kesehatan dinkes, Kabid Pembinaan Ketenagaan Dinas Pendidikan, Kabid pengendalian dari DPMPTSP, Kabid Keuangan BPK, dan Kabid Riset dan Pengendalian dan kerjasama pembangunan Bappeda. Pengumpulan data dilakukan dengan menggunakan wawancara dan dokumentasi. Teknik analisis data yang dilakukan menggunakan pendekatan model Miles Huberman dalam proses analisis data. Miles Huberman (Sugiyono, 2015:337). Hasil riset menunjukan bahwasanya lingkungan Pengendalian pada SKPD Kabupaten Aceh Besar Hal ini diwujudkan melalui pembentukan etika, moralitas, integritas, kejujuran, disiplin, kompetensi, komitmen dari para pelaku aktivitassupaya mampu melakukan tata kelola yang baik. Penyidik meninjau konsistensi SKPD Kabupaten Aceh Besar untuk melakukan unsur-unsur pengendalian lingkungan dengan baik dan sesuai dengan Peraturan Pemerintah Nomor 60 Tahun 2008 tentang SPIP. Elemen pemantauan dari survei kemudian menunjukkan bahwasanya JPCS Kabupaten Aceh Besar melakukan elemen pemantauan tersebut sesuai dengan Peraturan Pemerintah Nomor 60 Tahun 2008. Dari lima unsur SPIP di SKPD Aceh Besar, telah dilaksanakan dengan baik dan memiliki komitmen yang kuat terhadap pelaksanaan SPIP.

PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (STUDI EMPIRIS PADA PERUSAHAAN MANFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2018)

The goals of this examination are (1) to break down the impact of organization size on the decision of stock bookkeeping strategies, (2) to dissect the impact of monetary influence on the decision of inventory accounting methods (3) to investigate the impact of benefit before charge on the decision of inventory accounting methods (4) to examine the impact of size organization, monetary influence and benefit before charge on the determination of inventory accounting methods. This exploration is an experimental investigation led on assembling organizations recorded on the Indonesian stock trade during 2015-2018 and there are 78 organizat

ANALISIS EFEKTIFITAS PENDAPATAN PARIWISATA SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA SABANG 2014-2018

Pendapatan Asli Daerah (PAD) adalah penerimaan dari pungutan pajak daerah, pungutan jasa layanan, iuran dari penerimaan lain dinas, laba dari perusahaan daerah dan penerimaan pembangunan yang digali atau dihasilkan oleh daerah yang bersangkutan. Penelitian ini bertujuan untuk mengetahui tingkat efektivitas penerimaan sektor pariwisata di Kota Sabang Tahun 2014-2018 serta mengetahui tingkat kontribusi penerimaan sektor pariwisata terhadap Pendapatan Asli Daerah (PAD) di Kota Sabang Tahun 2014-2018. Penelitian ini bersifat deskriptif dengan pendekatan kuantitatif. Data yang digunakan dalam penelitian adalah data sekunder. Dalam penelitian ini, penulis menggunakan 2 rasio, yaitu rasio efektivitas dan rasio kontribusi. Penelitian ini menghasilkan rasio efektivitas pendapatan pariwisata Kota Sabang periode 2014-2018 rata-rata 135,8%, dan rasio kontribusi sektor pariwisata Kota Sabang terhadap Pendapatan Asli Daerah (PAD) tahun 2014-2018 senilai 3,71%.

PENGARUH KETERLIBATAN PEMANGKU KEPENTINGAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN BERDASARKAN GLOBAL REPORTING INITIATIVE (GRI) G4

The purpose of this study is to determine whether there is any influence from the involvement of shareholders, employees, government, and media on the disclosure of sustainability reports based on GRI-G4. This study uses multiple regression linear methods with a quantitative causality study design supported by secondary data. Sample taken by the method of purposive sampling with the number of 35 companies listed in the Indonesia Stock Exchange in 2016-2019 and discovered140 sustainability report. The data collection technique used in this research is documentation. The results of this study indicate that companies that get shareholder involvement have a positive and significant effect on the disclosure of sustainability reports. It is suggested that shareholders react to the disclosure of sustainability reports which is pushed from the financial market so that the level of shareholder confidence increases by increasing the level of report disclosure. Meanwhile, the involvement of employees, government, and media has no effect on disclosure of sustainability report. This is because employees tend to think that social responsibility can add to the burden companies so that they can reduce their salarie, as well as weaknesses related to the regulations for disclosing sustainability reports and the media are platforms that are misused by people in Indonesia.

PENGARUH TEMUAN AUDIT DAN TINDAK LANJUT REKOMENDASI HASIL PEMERIKSAAN TERHADAP OPINI ATAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PRIVINSI ACEH

This study aims to determine the effect of the rest of the audit findings and follow-up of the audit results on the opinion of local government financial report of the regency/city government in Aceh Province. The population in this study is all 23 regencies/cities in Aceh Province. Samples are selected by using saturated or census sample techniques. The data source of this study cames from the secondary data obtained from the reports audit result of audi board of Indonesia for the 2015-2017 period. Analysis method used is ordinal logistic regression analysis. The results of this study indicate that the audit findings have a negative effect on opinion of local government finalcial report, and follow-up of the audit results have negative effect on opinion of local government financial report

ANALISIS KESESUAIAN PENERAPAN STANDAR AKUNTANSI KEUANGAN SYARIAH UNTUK PEMBIAYAAN MURABAHAH DENGAN PSAK NOMOR 102 PADA LEMBAGA KEUANGAN MIKRO SYARIAH DI ACEH BESAR

This study aims to examine the implementation of Statement of Financial Accounting Standards (PSAK) Number 102 concerning murabahah financing in Sharia Cooperatives in Aceh Besar and determine the suitability of the application of PSAK 102 on murabahah financing in Sharia Cooperatives in Aceh Besar. The population of this research is 6 Sharia Cooperatives in Aceh Besar which are registered at the Office of Cooperatives and Small and Medium Micro Businesses in Aceh Besar District which are still active until now and which apply murabahah financing. The analysis was conducted by comparing the implementation of accounting treatment on murabahah financing transactions with PSAK 102. The results showed that the accounting treatment of sharia cooperatives in Aceh Besar in terms of recognition and measurement was not fully following PSAK 102, while the accounting treatment on the presentation and disclosure side was following PSAK 102.

PENGARUH STRUKTUR PENGENDALIAN INTERNAL, TATA KELOLA DAN ANALISIS RISIKO KEUANGAN TERHADAP EFEKTIVITAS PENYALURAN KREDIT PADA KOPERASI SIMPAN PINJAM DI KABUPATEN ACEH BESAR

The purpose of this study was to determine the effect of internal control structures, governance, and financial risk analysis on the effectiveness of credit distribution to savings and loan cooperatives in Aceh Besar District. The data used in this study are primary data using a quantitative approach. This study uses purposive sampling method in determining the sample, and there are 10 cooperatives that become samples that meet the criteria.Based on the research results, it shows that the structure of internal control, governance, and financial risk analysis together has a significant effect on the effectiveness of lending. The magnitude of the influence of internal control, governance and financial risk analysis on the effectiveness of lending was 63.8%. The internal control structure has a significant effect on the effectiveness of lending. Governance does not have a significant effect on the effectiveness of lending. Financial risk analysis has no significant effect on the effectiveness of lending

PENERAPAN PSAK NO. 45 DALAM PELAPORAN KEUANGAN PANTI ASUHAN YAYASAN ISLAM MEDIA KASIH TAHUN 2017

There are lots of non-profit organization needs transparency and accountability in financial reports to engage donors to donate in Indonesia today. To support them, Ikatan Akuntan Indonesia has produced PSAK No. 45 about non-profit organization financial reports. This research placed in Yayasan Islam Media Kasih orphanage that has been one of non-profit organizations. The aim of this research is to identify whether the orphanage has applied PSAK No. 45 in their financial reports. Descripive research methods with qualitative analysis techniques outlines, describe and compare the data. The results showed they not match with the arranging of financial reports based on PSAK No. 45 formats. There are just revenue reports, expense reports, and balance sheets based form their own understanding. The Orphanage does not provide yet the reports o financial position, activity reports, cash flow reports, and the record of financial reports. Preferably, the orphanage provides the financial reports based on PSAK No. 45 to be more transparent and accountable so as to engage the donors.

ANALISIS RELEVANSI INFORMASI, RELIABILITAS, DAN ASIMETRI INFORMASI SETELAH PENGADOPSIAN IFRS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2014)

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