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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Comsep : Jurnal Pengabdian Kepada Masyarakat Asian Journal of Community Services (AJCS) Journal of Accounting Research, Organization and Economics (JAROE) JIMEKA
Nita Erika Ariani
Universitas Syiah Kuala
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : JIMEKA

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PENERAPAN GOOD SCHOOL GOVERNANCE DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Bahrami, Maray Zahra; Ariani, Nita Erika; Fitri, Yulia
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.v9i4.28853

Abstract

This study aims to determine the implementation of Good School Governance and the factors influencing it in junior high schools in Banda Aceh City. The sampling technique used was saturated sampling, in which there were 120 respondents from 30 public and private junior high schools in Banda Aceh City consisting of school principals, treasurers, administrative staff, and teachers. Data collection was carried out using a questionnaire which was distributed directly to respondents. The analytical method used was multiple linear regression with the SPSS version 29 application. The results showed that junior high schools in Banda Aceh City had implemented Good School Governance and Control Systems. Internal, Human Resource Competence and Utilization of Information Technology affect the variable Good School Governance. This means that the better the Internal Control System, Human Resource Competency, and Use of Information Technology, the better the implementation of good school governance. The use of Information Technology is the factor that has the greatest influence on Good School Governance. Utilization of Information Technology is the factor that has the greatest influence on Good School Governance. Suggestions for future researchers are to develop the research model used in this research, either by increasing the number of samples, replacing respondents with school committee members or other relevant school residents, and expanding the independent variables to be studied.
KINERJA KEUANGAN PERUSAHAAN PERBANKAN: INTELLECTUAL CAPITAL, SUSTAINABILITY REPORT, DAN GOOD CORPORATE GOVERNANCE Laura, Cut; Fitri, Yulia; Ariani, Nita Erika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 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.v8i2.24540

Abstract

This study aims to determine the effect of intellectual capital, sustainability reports, and good corporate governance on financial performance (ROE) in banking companies listed on the Indonesia Stock Exchange (IDX). This research is quantitative. The research population is banking companies listed on the IDX for the 2017-2021 period, with a total population of 47 companies. The sampling method is purposive sampling to obtain 8 companies as research samples. The research data uses secondary data obtained from the documentation of financial reports, annual reports, and sustainability reports published on the IDX and the company website. The data analysis used was multiple linear regression using the SPSS 25 application. The results showed that intellectual capital and sustainability reports had a significant positive effect on financial performance (ROE), institutional ownership, managerial ownership, independent board of commissioners, and board of directors did not affect financial performance (ROE) in banking companies listed on the IDX for the 2017-2021 period.
PENGARUH STRUKTUR AUDIT, INDEPENDENSI, DAN PROFESIONALISME TERHADAP KINERJA AUDITOR (STUDI PADA INSPEKTORAT ACEH) Aurani, Dita Nurul; Ariani, Nita Erika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 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.v7i3.20783

Abstract

This study aims to determine how much influence audit structure, independence and professionalism have on auditor performance at the Aceh Inspectorate. The population in this study were all auditors who worked at the Aceh Inspectorate Office, totaling 50 auditors. This study uses a non-probability sampling technique with the census method so that the entire population of 50 respondents is used as a sample. The data used is primary data through the distribution of questionnaires. The statistical test used multiple linear regression analysis with the help of SPSS version 26 application. The results showed that the coefficient of determination (R2) was only 50.3%. The results of this study indicate that there are many other variables that affect the performance of the auditor. However, of the three variables tested, the audit structure is the variable that has the most influence. The use of a qualified audit structure through the procedures and techniques applied by the auditors greatly affects the quality of the audits produced by the auditors so that their performance becomes better. In order for the research to be more meaningful, further researchers should examine other independent variables such as ethics, work performance, integrity, career development, work experience, years of service, knowledge, and credibility of an auditor.
PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK), INTEGRITAS, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT BPK RI PERWAKILAN ACEH Akmalia, Islahil; Ariani, Nita Erika
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.v7i1.20241

Abstract

This study aims to determine the effect TABK, integrity, and competency of auditor on audit quality of auditors at The Audit Board of The Republic of Indonesia (BPK RI-Aceh). This is a quantitative study with questionnaire used as the primary data elicitation and Likert scale as the measure. The populations in this study are all the auditors at the BPK RI-Aceh amount to 70 auditors. The sampling method using saturation sampling. Data analysis method use is multiple linear regression analysis. Results of the study show TABK, integrity, and competency of auditor simultaneously has a significant effect on audit quality of auditors at the BPK RI-Aceh . The results also show that competency of auditor partially have a significant effect on audit quality of auditors at the BPK RI-Aceh, whereas TABK and Integrity have no significant effect on audit quality of auditors at the BPK RI- Aceh.
PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI, LOCUS OF CONTROL, DAN ETIKA PROFESI TERHADAP KINERJA AUDITOR INTERNAL PADA PERGURUAN TINGGI DI KOTA BANDA ACEH DAN ACEH BESAR Syarifah, Anisa; Ariani, Nita Erika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to (1) determine the effect of professionalism on the performance of internal auditors. (2) Knowing the effect of organizational commitment on the performance of internal auditors. (3) Knowing the effect of locus of control on the performance of internal auditors. (4) Knowing the effect of professional ethics on the performance of internal auditors. (5) Knowing the effect of professionalism, organizational commitment, locus of control and professional ethics on the performance of internal auditors. The population of this research is 40 internal auditors who work at universities in Banda Aceh and Aceh Besar. This research is a research that uses primary data with data collection techniques obtained from distributing questionnaires. Sample selection is done by saturated sampling. The analytical method used is multiple linear regression. Statistical testing was carried out with the help of the SPSS version 22 application. The results showed that professionalism, organizational commitment, locus of control, and professional ethics had an effect on the performance of internal auditors.
PENGARUH TEMUAN AUDIT DAN TINDAK LANJUT REKOMENDASI HASIL PEMERIKSAAN TERHADAP OPINI ATAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PRIVINSI ACEH Rahmi, Maulidya; Ariani, Nita Erika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

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
PENGARUH GENDER CHIEF EXECUTIVE OFFICER (CEO), FINANCIAL EXPERTISE CEO, GENDER KOMITE AUDIT, FINANCIAL EXPERTISE KOMITE AUDIT DAN UKURAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017 Afriliana, Nurlisa; Ariani, Nita Erika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research examines the impact of chief executive officer (CEO) gender, CEO financial expertise, audit committee gender, audit committee financial expertise, and audit committee size on audit delay. The population in this research are the manufacturing companies listed in Indonesia Stock Exchange for period of 2015-2017. The samples in this research study using purposive sampling method, which the number of observations are 39 studies. The technique of data analysis is using multiple linear regression analysis.The result of this research show that CEO gender, CEO financial expertise, audit committee gender, audit committee financial expertise, and audit committee size have affect on audit delay. Partially the research show that (1) CEO gender has an effect on audit delay, (2) the CEO's financial expertise has an effect on the audit delay, (3) the gender audit committee has no effect on audit delay, (4) the financial expertise of the audit committee has no effect on the audit delay, (5) the size of the audit committee influences audit delay.
ANALISIS PERBANDINGAN AVERAGE ABNORMAL RETURN DAN AVERAGE TRADING VOLUME ACTIVITY SEBELUM DAN SETELAH PEMILIHAN LEGISLATIF DAN PEMILIHAN PRESIDEN TAHUN 2019 Muhajir, Muhajir; Ariani, Nita Erika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyzed the diffirences in average abnormal pengmbalians and average trade volume activity before and after the 2019 legislative and presidential election.The result shows that: (1) Base on the results of the test of the average abnormal pengmbalian while the event periode, the average abnormal pengmbalian before and after the 2019 legislative and presidential election. (2) From the results of the test of the average trading volume activity before and after 2019 legislative and presidential election es shows that there are statistically different average trading volume activity before and after 2019 legislative and presidential election. Based on the results, the issuers are advisable to improve the fundamental quality of the company. Investors are recommended to improve their competence in interpreting information related to stock prices as good news or bad news. For further research, it is recommended to expand research sample and the observation period
PENGARUH PROFITABILITAS, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP PERENCANAAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 Rahmadini, Indah; Ariani, Nita Erika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the effect of profitability, leverage, and corporate governance on tax planning. The independent variables used in this study are profitability, leverage, institutional ownership, managerial ownership, independent commissioners and audit committees. While the dependent variable in this study is tax planning.Tax planning in this study the measured of Cash Effective Tax Rate (CETR). The population in this study are manufacturing companies listed on Indonesian Stock Exchange (BEI) in the period 2014-2017. Determination of samples in this study using purposive sampling method. There are 45 manufacturing companies listed on BEI used as research samples based on predetermined criteria. The results showed that profitability, leverage, managerial ownership, independent commissioners and audit committees had a significant effect on tax planning. Meanwhile institutional ownership has no significant effect on tax planning
PENGARUH KOMPLEKSITAS, KEMANDIRIAN DAN OPINI TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA Saputra, Yuda; Ariani, Nita Erika
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 research aims to examine the effect of complexity, local financial independence and opinion either partially and simultaneously towards the timeliness of financial reporting of local government in Indonesia. The samples are collected using census and resulted 542 local government which became a sample. Data used in this research were secondary data in 2015 obtained from BPK and BPS. In order to test the hypothesis, this research used binary logistik regression. The results revealed that (1) complexity, local financial independence, and opinion simultaneously affected timeliness of local government, (2) complexity has a positive influence to the timeliness of local government, (3) local financial independence has a positive influence to the timeliness of local government, and (4) opinion has a positive influence to the timeliness of local government
Co-Authors Afriliana, Nurlisa Akmalia, Islahil Anisa Syarifah Auliana Yuwannita Aurani, Dita Nurul Bahrami, Maray Zahra Cut Afrianandra, Cut Cut Fatimah Nazira Cut Fatimah Nazira, Cut Fatimah Cut Laura Darwanis Darwanis Dita Nurul Aurani Elfrida Ratnawati Fauziah Aida Fitri Fitri, Meutia Indah Rahmadini Islahil Akmalia Laura, Cut Lilis Maryasih Lilis Maryasih, Lilis Linda Linda Linda Linda Maya Febrianty Lautania Miftahul Jannah Muhajir Muhajir Muhajir Muhajir, Muhajir Muhayoca, Risky Nuraini A, Nuraini A Nurlisa Afriliana Rahmadini, Indah Rini Dwiyuna Ningsih Rini Dwiyuna Ningsih, Rini Dwiyuna Risky Muhayoca Saputra, Yuda Syarifah, Anisa Yuda Saputra Yulia Fitri Yulia Fitri Yulia Fitri Yuwannita, Auliana