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All Journal Ulul Albab: Jurnal Studi Islam El-HARAKAH : Jurnal Budaya Islam Jurnal Akuntabilitas Manajemen Pendidikan Jurnal Penelitian Humaniora KARSA: Jurnal Sosial dan Budaya Keislaman (Journal of Social and Islamic Culture) Jurnal Ilmiah Pendidikan Pancasila dan Kewarganegaraan ETNOSIA : Jurnal Etnografi Indonesia Jurnal Metamorfosa Rang Teknik Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ilmu Dakwah Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton SeBaSa: Jurnal Pendidikan Bahasa dan Sastra Indonesia Stilistika: Jurnal Pendidikan Bahasa dan Sastra Jurnal Teknologi Dan Sistem Informasi Bisnis Akbis: Media Riset Akuntansi dan Bisnis Best Journal (Biology Education, Sains and Technology) Al-Misbah : Jurnal Islamic Studies Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Khalifa: Journal of Islamic Education LITERATUR: Jurnal Bahasa, Sastra dan Pengajaran Journal Of World Science Jurnal Ekonomi dan Bisnis Digital (MINISTAL) METAL : Jurnal Sistem Mekanik dan Termal Triangulasi: Jurnal Pendidikan Kebahasaan, Kesastraan, dan Pembelajaran Journal of Hospitality Accommodation Management Islam Realitas: Journal of Islamic and Social Studies Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Journal of Universal Community Empowerment Provision BAHASTRA GEMBIRA (Pengabdian Kepada Masyarakat) Jornal Of Tourism Sciences (Toursci) SASI Jurnal Polimesin Profesi Pendidikan Dasar Tabasa: Jurnal Bahasa, Sastra Indonesia, dan Pengajarannya International Journal of Elementary School International Journal of Islamic Teaching and Learning Prosiding SNTTM PUSAKA: Journal of Educational Review Proceedings of International Conference on Islamic Economic Finance and Social Finance JIMEKA Quality
Islahuddin, Islahuddin
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THE EFFECT OF COMPANY SIZE AND PROFITABILITY ON SUSTAINABILITY REPORT DISCLOSURE WITH CORPORATE GOVERNANCE AS THE MODERATING VARIABLE Asriani, Fauziah; Islahuddin, Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 2 (2024): Mei 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i2.21164

Abstract

The study examined the effect of company size and profitability on sustainability disclosure moderated by corporate governance. This quantitative research uses descriptive methods and multiple linear regression as the data analysis technique. The population of this research is the mining and basic material sector listed on IDX. Then, the purposive sampling method is used to obtain the sample. The data source is secondary data obtained from 2020-2021 sustainability reports and annual reports of mining and basic material sectors listed on the IDX. The results showed that company size and profitability affect sustainability disclosure, while corporate governance cannot moderate the effect of company size on sustainability disclosure. However, it can moderate the effect of profitability on sustainability disclosure.
PENGARUH PARTISIPASI ANGGARAN, MOTIVASI KERJA DAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL PADA BUMN DI KOTA BANDA ACEH Rizky, Muhammad; Islahuddin, Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.21144

Abstract

This study investigates the effects of budget participation, work motivation, and responsibility accounting on managerial performance both partially and simultaneously. The population of this study was top-level managers and middle-level managers at state-owned companies in Banda Aceh. A total of 39 respondents were selected as samples from 13 companies using a simple random sampling technique. This study uses primary data collected through questionnaires distributed to respondents to collect data. Statistical tests were performed using multiple linear regression analysis with the help of SPSS software. The results of the study prove that budget participation (X1), work motivation (X2), and responsibility accounting (X3) have a partial and simultaneous effect on managerial performance (Y).
THE INFLUENCE OF TAX PLANNING, TUNNELING INCENTIVE, INTANGIBLE ASSET, AND PROFITABILITY ON TRANSFER PRICING DECISIONS IN MULTINATIONAL FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Fazwa, Monika; Islahuddin, Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.20810

Abstract

This study is aimed to examine the influence of tax planning, tunneling incentive, intangible asset, and profitability on transfer pricing decisions. This study tested the hypotheses in food and beverage companies listed in Indonesia Stock Exchange (IDX) from 2016 to 2020. By using the purposive sampling technique, 12 out of 33 companies in the food and beverage sector were taken as a sample with a total of 60 data observations. The data was then analyzed through multiple linear regression analysis. The results of this study revealed that all independent variables simultaneously affect the dependent variable. Partially, the finding of tax planning and tunneling incentive has a positive effect but not significant on transfer pricing. However, intangible asset and profitability has a positive and significant effect on transfer pricing, means that intangible asset and profitability is engaged on transfer pricing decisions of food and beverage companies listed in Indonesia Stock Exchange (IDX).
AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH: APAKAH AKSESIBILITAS, PENGENDALIAN INTERNAL, DAN KOMPETENSI APARATUR MEMPENGARUHINYA Luqyana, Luqyana; Islahuddin, Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.21068

Abstract

This study aims to determine the influence of accessibility of financial statement, governments internal control system, and apparatus competence on the accountability of regional financial management in Regency/City Governments in The Province of Aceh. The research was conducted in municipalities of Aceh Barat, Aceh Besar, Aceh Tengah, City of Banda Aceh and Lhokseumawe. Representatives of municipalities/cities are determined randomly by looking at the geographical location of the area. Data was collected by distributing 70 research questionnaires to respondents, The Head of SKPD. The research questionnaires that were received back amounted to 62 questionnaires. The sampling technique used simple random sampling and analyzing the data obtained using multiple linear regression models facilitated by SPSS version 28. The results which were based on 62 responses show that (1) accessibility of financial statement has an effect on accountability of regional financial management, (2) governments internal control system has no effect on the accountability of regional financial management, (3) apparatus competence has an effect on accountability of regional financial management, and (4) accessibility of financial statement, government internal control system, and apparatus competence simultaneously effect the accountability of regional financial management.
THE ANALYSIS OF PRICE AND TRADING VOLUME OF STOCKS IN THE INFRASTRUCTURE SECTOR LISTED ON IDX BEFORE AND AFTER THE PRESIDENTIAL ELECTION 2019 Fahira, Suri Rahma; Islahuddin, Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to analyze the market reaction to the presidential election year 2019 indicated by the average price and trading volume of stocks in the infrastructure sector listed on the Indonesia Stock Exchange before and after the Presidential Election. This research used t-test model. It was found that there was no reaction in stock price, both between sectors and within infrastructure sector. While in the volume of trading, there was reaction between sectors, but there was no reaction within infrastructure sector. So, there is market reaction in Indonesia capital market during the event, but the reaction may not be affected by political event. In other words, Indonesian capital market (in this case IDX) did not react to the presidential election
PREDICTING BANKRUPTCY ON MINING COMPANIES USING ALTMAN Z-SCORE MODEL (EMPIRICAL STUDY ON MINING COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE YEAR 2014-2015) Akhir, Husnul; Islahuddin, Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The aim of this study is to calculate Altman Z-Score to predict the possibility of bankruptcy of mining companies listed in Indonesia stock exchange based on the information from the annual financial statementwith observation ranging from 2014 until 2015. The type of data used is secondary data. The study employed Altmant Z-Score calculation on a targeted population of 22 mining companies listed on the Indonesia Stock Exchange.The analysis technique used is the prediction model of bankruptcy Altman Z-score. Using the formula Z-Score = 1,2X1 + 1,4X2 + 3,3X3 + 0,6X4 + 1,0X5, where X1 represents the ratio of liquidity, X2 and X3 as profitability ratios, and X4 and X5 are activity ratios. Then with the use of Z-Score assessment criteria 2.99 categorized as a very healthy company. 1.81 Z-Score 2.99 is in the grey area so the possibility of rescue and possibly bankrupt is as great as it depends on the decision of the company management policy as the decision maker. Zscore 1.81 is categorized as a company that has very large financial difficulties and high risk so that the possibility of bankruptcy is very large. The results show that in 2014, 55% of mining companies predicted bankruptcy, 18% are in grey area and the remaining 27% of mining companies have a healthy financial condition. Then in 2015, 64% of mining companies are predicted to go bankrupt, 23% are in grey area and 13% of companies are in good condition or not bankrupt.
PERSEPSI TENTANG FAKTOR-FAKTOR YANG MEMPENGARUHI KORUPSI (STUDI PADA SKPD DI KOTA BANDA ACEH) Aprilia, Surita; Islahuddin, Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Penelitian ini bertujuan untukmengetahui dan menganalisis bahwa perilaku individu, kelembagaan pemerintah daerah, penerapan perundang-undangan serta pengawasan mempengaruhi terjadinya perilaku korupsi di SKPD Kota Banda Aceh.Data yang digunakan adalah data primer berupa persepsi responden pada SKPD di Kota Banda.Penelitian ini adalah kualitatif, yang menjadi objek penelitian ini adalah 27SKPD di Kota Banda Aceh.Metode analisis yang digunakan adalah regresi linear, Data diolah dengan menggunakan program Softwere Statistic Product and Service Solution (SPSS versi 22).Hasil penelitian ini menunjukan bahwa jika perilaku individu, kelembagaan pemerintah daerah, peraturan perundang-undangan, dan pengawasan tidak mengalami perubahan atau diasumsikan sudah berjalan dengan normal, maka perilaku korupsi di SKPD Kota Banda Aceh secara konstan hanya berpeluang terjadi sebesar -02.785 pada standar skala likert
THE IMPACTS OF AUDIT COMMITTEE SIZE, INFORMATION ASYMMETRY, OPERATING CASH FLOW AND EXTERNAL AUDIT QUALITY ON EARNINGS MANAGEMENT OF MANUFACTURING COMPANIES IN INDONESIA Azhar, Ghina Atikah; Islahuddin, Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study was done to find out impacts of audit committee size, information asymmetry, operating cash flow and external audit quality on earnings management of manufacturing companies in Indonesia. Samples used were 35 of all manufacturing companies listed in the Indonesia Stock Exchange (IDX) in the period of 2011-2015. Audit committee size was determined by comparing the number of audit committee member in a company and the minimum requirement of audit committee member according to the regulation of Financial Services Authority (OJK). Information asymmetry, operating cash flow, and external audit quality were measured based on relative bid-ask spreads, total operating cash flow on the total company assets, and dummy variable of Big 4 and non-Big 4 accounting firms, respectively. The data obtained was analyzed by multiple linear regression analysis. The results indicated that independent variables simultaneously influence earnings management practice. Partially, operating cash flow and external audit quality affected earnings management whereas audit committee size and information asymmetry did not affect earnings management.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH KABUPATEN / KOTA KAWASAN METROPOLITAN MEBIDANGRO TAHUN ANGGARAN 2011-2014 Putri, Moulisa Friana; Islahuddin, Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Performance is an overview of actifity implementation achieved level or program or wisdom in give shape to getting goal, direction, mission, and vision of organization as started in strategic planning in it. Analysis of monetary performances is important to evaluate the success about local government financial management. This research aimed to combare the monetary performance between in regency district and city in Metropolitan Mebidangro. This research is quantitative descriptive reaserch. Collection data technique that used in this research using documentation technique. The data used are secondary data from the regional budget report and realization reports revenue expenditure fiscal year 2011-2014. To measure performace using difference analysis tool that analyses the budget and analysis of finantial ratio such as analysis of budget variance, analysis of financial independency, fiscal decentralization, effectiveness, growth, and harmony. The results showed the government's performance is better than the Karo district / city government more views from both the budget difference analysis of variance of revenue and expenditure variance. For the level of independence and the degree of fiscal decentralization Medan city government is superior compared with the district / city. To rate the effectiveness of PAD, the government Karo considered better than with the district / city. From the ratio of revenue growth and spending, government Binjai show higher growth while revenue growth, Medan showed higher growth compared with the district / city. For compatibility ratio shows Deli Serdang district governments have higher operating expenditures, while for the highest level of capital expenditure is at Binjai government
Co-Authors Ab., Ahmad Abdulrahman Jehtae Abidin, Saenal Adam, Yasmin Maharani Agus Iswanto Ainy, Noer Sarifah Akhir, Husnul Akram, Miftachul Akramadina, Akramadina Andayani, Noviar Andira, Syifani Anwari Masatip Aprilia, Surita Ardiyanto, Muhammad Riza Arif Rahman Aritonang, Firdaus Aryanie, Irne Asep Maulana Rohimat Asep Supena. Asriani, Fauziah Azhar, Ghina Atikah Budi Setiawan Budi Waluyo Budianto, Muh. Annas BZ, Fazli Syam Chema, Adareena Choiriyah, Arifatul Dahri, Harapandi Daulay, Maswan Dedi Pramono Djoko Sulaksono Dwiprabowo, Risky Eka Nurhidayat Eppang, Buntu Marannu Fachry Abda El Rahman Fahira, Afra Fahira, Suri Rahma Faiz, Muhammad Farid Said, Farid Faujiah, Evi Fazwa, Monika Febriyanto, Budi Fibriani, Cut Dara Fujastawan, I Ngurah Gede Verar Gumgum Gumelar Fajar Rakhman Gustini, Sri Ha, Halimoh Hadi, Nestiyanto Hadiyan Wijaksana, Haris Hamsu Hanafi, Hamsu Hamzah, Reodhy Hanik, Elya Umi Hasbullah Hasbullah Hendra Hendra Hidayat, Kun Ichsan, Yazida Ilma Fahmi Aziza, Ilma Fahmi jelita, jelita Khan, Syarif Ku-Ares Tawandorloh Kundharu Saddhono Lestari, Winda Dwi Lilik Wahyuni Lixian , Xiao Lukman Asha Luqyana, Luqyana LUTHFIRALDA SJAHFIRDI Machmuri, Andri Maimuzar Maimuzar Marziah, Fikar Meiki Eru Putra Meiki, Meiki Eru Putra Menjamin, Sumaiyah Moch Lukluil Maknun, Moch Lukluil Moch. Lukluil Maknun Mohamad Syarif Sumantri Mohammad, Nhelbourne Muhamad Parhan Muhammad Arfin Muhammad Salim Muhammad Husaini Muhammad Idris muhammad rizky, muhammad Nasution, Ali Napiah Nelwati, Sasmi Novitasari, Meisya Nugraheny, Devita Cahyani Nur Mahmudah Nur Qorimah, Esti Nurul Hasfi Pramadhanti, Dhelinta Fitri Prima Veronika Pudjiastuti, Sri Rahayu Putri, Moulisa Friana Qadriani, Nur Lailatul Ramadhani, Fauziah Aulia Ratna Yunita Setiyani, Ratna Yunita Retno Susilowati riza, Muhammad Riza Ardiyanto Roch Aris Hidayat, Roch Aris Safrizal Safrizal Saharuddin Saharuddin Saimima, Johan Robert Sanny Ardhy Sanny, Sanny Ardhy Saputra, Dudu Suhandi Sari, Dewi Arnita Sayid Habiburrahman, Sayid Sinaga, Rouli Retta Trifena Sohnui, Suhailee Som, Ahmad Puad Mat Sulistyawati, Anggraeni Suminto A. Sayuti Susanti Susanti Syahidin Syahidin, Syahidin Syahriyah, Ummi Ulfatus Syarif, Nur Atika Syukriy Abdullah Taufiq Mathar Tawandorloh, Ku-Ares Touku Umar TYA RESTA FITRIANA Vioreza, Niken Waeno, Mahamadaree Wildan Fauzi Mubarock Wiyatmi Wulandari Pratiwi, Raden Yonanda, Devi Afriyuni Yuliati, Yuyu Yuniyanti, Indah Zahro, Amalia Zulkarnaini Zuraida Zuraida