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All Journal Jurnal Keuangan dan Perbankan Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Governance J-MIND (Jurnal Manajemen Indonesia) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Artificial Intelligence and Digital Business Buletin Pengabdian Riset Akuntansi dan Keuangan Indonesia International Journal of Economics, Business Management and Accounting JIMEKA
Meutia, Rita
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Journal : JIMEKA

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KONSERVATISME AKUNTANSI: PERAN INVESTMENT OPPORTUNITY SET, KEPEMILIKAN MANAJERIAL, DAN DEBT COVENANT PADA EMITEN IDX-80 Syahputra, Muhammad Ridho; Meutia, Rita; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 3 (2025): Agustus 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i3.35572

Abstract

The purpose of this study is to look at where IDX-80 issuers gain financial attention by analyzing the influence of investment, shareholder management, and debt packages. This research focuses on all listed firms in Indonesia for the fiscal year 2021-2023. A random selection approach was utilized to choose 34 organizations as a sample, yielding 102 respondents for this study. The researchers employed a variety of methodologies to investigate the association between factors. Secondary data were acquired from yearly reports, and the data was analyzed using through analysis and SPSS25 with multiple regression. The study found that investment growth has a beneficial impact on investment policies and debt packages. Accounting conservatism is positively impacted, at least in part, by the investment opportunity set, managerial ownership, and debt covenant. Accounting conservatism is correlated with a company's debt ratio. This occurs because firms with a large amount of debt are compelled to obey the terms of the agreements that their creditors have signed with them. As a result, businesses generally use more stringent accounting procedures to ensure they are in compliance with the agreement and avoid any infractions.
PENGARUH PAD, DAK, SILPA TERHADAP BELANJA MODAL PADA PEMERINTAHAN KABUPATEN/KOTA DI PROVINSI ACEH Riskan, Muhammad Azis; Meutia, Rita; Afrianandra, Cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 4 (2024): November 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.v9i4.29380

Abstract

The study aims to examine the influence of Local Own-Source Revenue (PAD), Special Allocation Fund (DAK), and Budget Surplus (SILPA) on Capital Expenditures in districts/cities in Aceh Province for the years 2019-2022. This research is quantitative with the population of all districts/city governments in Aceh with a total of 23 local governments. The sampling technique used is a census where the entire research population becomes a research sample. The data used is secondary data obtained from the Budget Realization Report listed in the Audit Report on the Regional Government Financial Statements. Data analysis uses a multiple linear regression analysis method with the help of SPSS 27. In this study, the results of PAD, DAK, and SILPA simultaneously have a positive and significant effect on capital expenditures in districts/cities in Aceh Province. PAD has partially had no positive effect on capital expenditures in districts/cities in Aceh Province. DAK and SILPA partially have a positive effect on capital expenditures in districts/cities in Aceh Province.
ANALISIS KINERJA ANGGARAN PEMERINTAH DAERAH SEBELUM DAN SAAT PANDEMI COVID-19 Kausari, Rizka Wilda; Meutia, Rita; Fachruddin, Rudy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 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.v7i4.22459

Abstract

This study aims to determine the budget performance of local city governments throughout Indonesia in the Regional Revenue and Expenditure Budgets before and during the Covid-19 pandemic. This research was conducted in 93 municipal governments. The method used in this research is descriptive quantitative and the different Wilcoxon Signed Rank Test to test differences in budget performance before and during the Covid-19 Pandemic. The results of the test are, that there is a difference between the budget performance of the regional income, the budget performance of the local Own-Source, and the budget performance of the transfer income, but there is no difference in the budget performance of the other legitimate regional income before and during the Covid-19 pandemic. Furthermore, there is no difference in the budget performance of the expenditure regional, the budget performance of the operational expenditure, and the budget performance of the transfer expenditure, but there are differences in the budget performance of the capital expenditure and the budget performance of the unexpected expenditure before and during the Covid-19 pandemic.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN: STUDI KASUS KABUPATEN/KOTA DI ACEH Munawir, Munawir; Meutia, Rita
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

AbstractThis study aims to examine the effect of audit findings, central government transfers and level of regional wealth on the financial performance of district/city governments in Aceh Province. The object of research is the report on the results of the examination of the Regional Financial Management Report (LHP-LKPD) and the Budget Realization Report (LRA) of 23 district/city governments in Aceh Province. The research data was obtained through the website of the Information Management and Documentation Officer (PPID) of the Indonesian Financial Audit Agency (BPK-RI), as many as 115 LHP-LKPD and LRA, from 2014 to 2018. Data analysis using software eviews 9 in the form of panel data regression. Based on the research results, audit findings and central government transfers have a negative effect on financial performance. This means that the higher the audit findings and government transfers, the lower the financial performance of the regional government. It is different with the level of regional wealth which has a positive effect on the financial performance of local governments, this indicates that an increase in regional wealth will increase the financial performance of local governments.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN JASA KEUANGAN DI BURSA EFEK INDONESIA Sulistiani, Sulistiani; Meutia, Rita
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the effect of company size, profitability, liquidity, and leverage on bond ratings at financial service companies on the Indonesian Stock Exchange (BEI). The samples in this study consisted of 20 companies obtained by the purposive sampling method. The type of data used secondary data from financial statement report during the period 2014-2018 download from www.idx.co.id. The data analysis method in this study was logistic regression analysis through of SPSS. The results of study stated that company size has a significant positive effect on bond ratings, profitability has a negative and insignificant effect on bond ratings, liquidity and leverage have negative significant effect on bond ratings
Co-Authors Ade Irma Suryani Affandi, Muhammad Rizal Afrah Junita Apridar Apridar Cut Afrianandra, Cut Fachruddin, Rudy Faudiah, Nurul Firanda, Irfan Haura, Ghina Adhha Indani, Indani Indayani Indayani, Indayani Islahuddin Kausari, Rizka Wilda Mahlil Meuthia, Putri Zidni Ayu Mulia Saputra Munawir Munawir Natasha, Natasha Raida Fuadi Rany, Syarifah Shantia Rini Mastuti Riskan, Muhammad Azis Sulistiani Sulistiani, Sulistiani Syahputra, Muhammad Ridho Syahriyal, Syahriyal Syukriy Abdullah Ulfa, Wia Urahmah, Cut Tifani Wahyu Lestari Yossi Diantimala Zuraini Zuraini, Zuraini