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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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PENGARUH JENIS INDUSTRI, KEPEMILIKAN MANAJERIAL, OPERATING PROFIT MARGIN DAN DIVIDEND PAYOUT RATIO TERHADAP PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2012-2014 Cut Fatimah Nazira; Nita Erika Ariani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objectives of this research are to examine (1) the effect of industrial type, managerial ownership, operating profit margin, and dividend payout ratio simultaneously on income smoothing, and (2) the effect of industrial type, managerial ownership, operating profit margin, and dividend payout ratio partially on income smoothing.The method used in this research is purposive sampling method. The sample of this research is company listed in Indonesia Stock Exchange during 2012-2014. The analysis method used in the research is logistic regression.The result of this research are (1) industrial type, managerial ownership, operating profit margin, and dividend payout ratio simultaneously have an effect on the income smoothing, (2) managerial ownership, operating profit margin, dividend payout ratio partially have affect the income smoothing and, (3) industrial type have not an effect on the income smoothing. Keywords: industrial type, managerial ownership, operating profit margin, dividend payout ratio and income smoothing.
Sosialisasi Pencegahan Covid-19 dalam Upaya Perbaikan Ekonomi Masyarakat desa Kueh Keude Bing Lilis Maryasih; Nita Erika Ariani; Maya Febrianty L; Linda Linda; Yulia Fitri
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2021): COMSEP : JUrnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.381 KB) | DOI: 10.54951/comsep.v2i2.73

Abstract

As the number of confirmed COVID-19 cases are increasing in Province Aceh, it is necessary to do community service with objective to socialize the proper knowledge of virus and how to apply the preventive measures to protect themself against infections. Particularly for communities with a high risk of virus contagion such as traditional traders. The community needs to be informed and adapt the movement of 3M; wearing a mask, social distancing practices and washing hand on their daily life. This community service was conducted in form of socialization on virus corona information and the distribution of masks and hand sanitizer for the community. This devotin  also focuses on driving the traditional economy during the COVID 19 pandemic at Desa Keuh Keude Bing, kecamatan Lhoknga , kabupaten Aceh Besar, Indonesia.  
PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK), INTEGRITAS, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT BPK RI PERWAKILAN ACEH Islahil Akmalia; Nita Erika Ariani
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 STRUKTUR AUDIT, INDEPENDENSI, DAN PROFESIONALISME TERHADAP KINERJA AUDITOR (STUDI PADA INSPEKTORAT ACEH) Dita Nurul Aurani; Nita Erika Ariani
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.
Attitudes towards Accountant Profession: Perception of Accounting Students in Aceh Province, Indonesia Nita Erika Ariani; Fauziah Aida Fitri; Lilis Maryasih
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.915 KB) | DOI: 10.24815/jaroe.v4i2.21449

Abstract

Objective – This study is aimed to examine the perceptions of undergraduate accounting students in choosing the profession as a professional accountant particularly in the context of Aceh Province, Indonesia. Design/methodology – Quantitative research method was used with multinomial logistic regression analysis, which observes students’ perceptions in choosing career as a professional accountant. The population in this study consist of all final year accounting students at major public universities in Aceh, Indonesia, i.e. Faculty of Economics and Business (FEB) Syiah Kuala University Banda Aceh, FEB Malikussaleh University Lhokseumawe, FEB Teuku Umar University Meulaboh and FEB Samudra Langsa University. Final year students are deemed as most relevant samples as at this stage the majority of students may make decisions in choosing the right career for them once they graduate. Results – It was found that of the six variables studied for their influence on the attitudes of accounting students, only the variable of accounting as a career choice affected the perceptions of accounting students in choosing a career as an accounting profession. Limitation/Suggestion – Future research may add students from private universities as samples to observe the comparison of the attitudes of students majoring in accounting. An in-depth interview may also be conducted to gain more meaningful findings.
KINERJA KEUANGAN PERUSAHAAN PERBANKAN: INTELLECTUAL CAPITAL, SUSTAINABILITY REPORT, DAN GOOD CORPORATE GOVERNANCE Cut Laura; Yulia Fitri; Nita Erika Ariani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023: IN PRESS
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.
Insights into Going Concern Matter Disclosure in the Audit Report Jannah, Miftahul; Ariani, Nita Erika; Nuraini A, Nuraini A; Lautania, Maya Febrianty
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.36566

Abstract

Objective This study examines the importance of business strategy in the acceptance of going concern matter disclosures in the audit report and whether corporate governance influences it. The main corporate governance factors examined are managerial ownership, institutional ownership, independent board of commissioners, and board of directors.Design/Methodology The population in this research consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The sample was selected using a simple random sampling method, totaling 48 companies and 192 observations. The analytical method used in this study is logistic regression with SPSS 26.Results The study found that business strategy through product differentiation affects the acceptance of going concern matter disclosures in the audit report, while business strategy through cost advantage does not influence it. The board of directors, as part of corporate governance, influences the acceptance of going concern matter disclosures in the audit report, whereas managerial ownership, institutional ownership, and independent board of commissioners do not affect it.Research limitations/implications This research is limited to real estate companies, which limits the generalization of results to companies in other industries. Additionally, it does not consider individual auditors in auditor rotation but uses firm rotation, where the firm, according to regulations, does not have a time limit for providing audit services.Novelty/Originality This study introduces the utilization of business strategy in determining going concern matter disclosures in the audit report. Previous studies have predominantly focused on corporate governance in determining going concern matter disclosures in the audit report.
Beyond Expectations: Corporate Governance's Insufficiency in Fraud Prevention Nuraini A, Nuraini A; Ariani, Nita Erika; Lautania, Maya Febrianty
Journal of Accounting Research, Organization and Economics Vol 7, No 1 (2024): JAROE Vol. 7 No. 1 April 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i1.37302

Abstract

Objective The specific objectives to be achieved in this research are to (1) test the Beneish model (1999) as a predictor of reliable manipulation or indicator to reveal signals or symptoms of financial reporting fraud. (2) Test whether corporate governance effectiveness reduces financial statement fraud.Design/Methodology The research analyzed publicly listed non-financial firms listed in Indonesia's stock exchange (IDX) from 2017 to 2022. Simple random sampling was used to select 86 companies per year, resulting in 617 year-firm observations. Data analysis was carried out by logistic regression multiple with panel data. The test was carried out by adopting the Beneish benchmark index (Z-score) model which is effective for predicting indications of fraudulent financial statements.Results The test results show that there is 99.8% of incidents indicated financial statement fraud and the other 0.2% did not indicate financial statement fraud. Corporate governance mechanisms consisting of institutional ownership, audit committees, and audit quality does not mitigate fraud. It is anticipated that the research's contribution will serve as a practical guide and reference for the examination of indicators of fraud in corporate finances. The findings of this study are expected to provide valuable insights for policymakers and regulators seeking to improve corporate governance practices.Research limitations/implications This research does not incorporate the competency and capability specifications of governance structures such as the board of commissioners, audit committees, and external auditors. Future investigations are anticipated to delve more profoundly into the internal and external corporate governance capabilities and specifications.Novelty/Originality This study reveals that, on the whole, a significant proportion of companies are implicated in fraudulent activities, while corporate governance mechanisms are deemed inadequate in overseeing management activities conducive to fraud. The outcomes of this research challenge the prevailing paradigm of corporate governance as an effective deterrent against fraudulent behavior.
Attitudes towards Accountant Profession: Perception of Accounting Students in Aceh Province, Indonesia Ariani, Nita Erika; Fitri, Fauziah Aida; Maryasih, Lilis
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i2.21449

Abstract

Objective This study is aimed to examine the perceptions of undergraduate accounting students in choosing the profession as a professional accountant particularly in the context of Aceh Province, Indonesia.Design/methodology Quantitative research method was used with multinomial logistic regression analysis, which observes students perceptions in choosing career as a professional accountant. The population in this study consist of all final year accounting students at major public universities in Aceh, Indonesia, i.e. Faculty of Economics and Business (FEB) Syiah Kuala University Banda Aceh, FEB Malikussaleh University Lhokseumawe, FEB Teuku Umar University Meulaboh and FEB Samudra Langsa University. Final year students are deemed as most relevant samples as at this stage the majority of students may make decisions in choosing the right career for them once they graduate.Results It was found that of the six variables studied for their influence on the attitudes of accounting students, only the variable of accounting as a career choice affected the perceptions of accounting students in choosing a career as an accounting profession.Limitation/Suggestion Future research may add students from private universities as samples to observe the comparison of the attitudes of students majoring in accounting. An in-depth interview may also be conducted to gain more meaningful findings.
Training in Marketing Strategies through Digital Marketing for Scaling Up Businesses of Silver Craft SMEs in Banda Aceh City Lautania, Maya Febrianty; Darwanis, Darwanis; Ariani, Nita Erika; Linda, Linda; Afrianandra, Cut; Fitri, Meutia
Asian Journal of Community Services Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i1.6828

Abstract

In today's digital era, digital marketing strategies are crucial, particularly for Small and Medium Enterprises (SMEs). The primary objective of this training is to equip participants with essential knowledge and skills for implementing effective digital marketing strategies, with the ultimate goal of enhancing the business scale of SMEs. Conducted over two days, from October 9 to 10, 2023, the training emphasized introducing and teaching various digital marketing applications, such as Facebook and Instagram. It also provided guidance on creating engaging content for marketing their products. By the end of the training, the participant, CV Taufik Perak, had successfully established digital marketing accounts on several social media platforms.
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