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All Journal Ekombis: Jurnal Fakultas Ekonomi JIMEKA
Rulfah M. Daud
Fakultas Ekonomi Universitas Syiah Kuala
Economics, Econometrics & Finance Social Sciences Other

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Journal : JIMEKA

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HARGA SAHAM SYARIAH SELAMA MASA COVID-19 Rahmah, Nabila; Daud, Rulfah M.
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 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.v9i1.26196

Abstract

This study aims to identify and analyze the influencing factors of Islamic stock prices during COVID-19 of companies listed on the Jakarta Islamic Index. The population in this study are all companies listed on the Jakarta Islamic Index for 2019-2021. The samples were selected by a saturated sampling technique, resulting in 90 companies as samples. The research is quantitative with secondary data. Data analysis used panel data regression analysis with the help of the EViews 9 data processing application. The results of this study show that the current ratio and debt-to-equity ratio partially affect Sharia stock prices, whereas the return on equity, inflation, and gross domestic product does not affect Sharia stock prices. Simultaneously, the current ratio, return on equity, debt-to-equity ratio, inflation, and gross domestic product affect Sharia stock prices.
WHISTLEBLOWING: PERAN TANGGUNG JAWAB PRIBADI, LOCUS OF CONTROL, DAN PROFESIONALISME Harnold, Cut Shofira Maretti; Daud, Rulfah M.; Yulia, Aida; Ikhsan, Adhisyahfitri Evalina
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 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.v8i4.26285

Abstract

This study aims to explore the intricate dynamics surrounding whistleblowing within the context of personal responsibility, internal locus of control, and professionalism. The study focuses on auditors employed at the Aceh Provincial Inspectorate, involving an examination of 52 respondents. Non-probability sampling was employed using the method of Saturation Sampling (Census) due to the limited population size. Data collection for the study took place in August 2021, utilizing a questionnaire. Subsequently, data was analyzed using the Multiple Linear Regression method, facilitated by SPSS 22.0. The results show personal responsibility emerged as a significant factor influencing whistleblowing behaviors among auditors. The internal locus of control did not demonstrate an effect on whistleblowing. Professionalism exhibited an impact on whistleblowing. Moreover, personal responsibility, internal locus of control, and professionalism collectively affected whistleblowing. This research contributes valuable insights to the field by shedding light on the nuanced interplay of personal responsibility, internal locus of control, and professionalism in shaping whistleblowing tendencies among auditors at the Aceh Provincial Inspectorate.
PENGUKURAN KINERJA BALANCED SCORECARD (STUDI KASUS PADA PT. TELKOM INDONESIA TBK., WITEL SUMATERA UTARA) Putri, Nadilla Vidya; Daud, Rulfah M.
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 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.v8i3.24518

Abstract

This study's purpose is to analyze company performance from a customer, internal business process, learning and growth, and financial perspectives using the balanced scorecard approach at PT. Telkom Indonesia Tbk., Witel North Sumatra. The sampling method used is purposive sampling. The number of employee and customer/consumer respondents taken for this study were 44 and 78 respectively. The results showed the company's performance PT. Telkom Indonesia Tbk., Witel Sumatera Utara on a good customer perspective (mean 3.90) with a BSC score of 78.00%, on a very good internal business process perspective (mean 4.57) with a BSC score of 91.40%, on a very good learning and growth perspective (mean 4.44) with a BSC score of 88.80%, and in a good financial perspective with a BSC score of 209.80%. The results showed that the total BSC score was 468.00%. This means that the performance achievements of the Customer, Internal Business Process, Learning and Growth, and Financial Perspective exceeded the target.
PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DAN PARTISIPASI ANGGARAN TERHADAP PENGENDALIAN BIAYA (Studi pada BUMN di Kota Banda Aceh) Rojana, Jihan; Daud, Rulfah M.; Asmara, Jhon Andra
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

ABSTRACT: This study aims to determine whether the accountability effects on cost control, budget participation effects on cost control, and the accountability and budget participation have simultaneous effect on cost control. The population of this study included 73 managers and financial staff of state-owned companies in Banda Aceh. 20 companies were selected as the samples. This study used primary data for data collection by distributing questionnaires to managers and staff in the finance department of BUMN Banda Aceh. The methods used was multiple linear regression analysis with the help of the SPSS. Accountability has a significant effect on cost control, while budget participation has no effect on cost control. Accountability and budget participation provide simultaneous effect on cost control.
PENGARUH DESENTRALISASI, STRATEGI BISNIS, DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PADA PERUSAHAAN BUMN DI BANDA ACEH) Islami, Qari Nur; Daud, Rulfah M.
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) Analyze the effect of decentralization on managerial performance, (2) Analyze the effect of business strategy on managerial performance, (3) Analyze the effect of broad scope on managerial performance, (4) Analyze the effect of timeliness on managerial performance, (5) Analyze the effect of aggregation on managerial performance, (6) Analyze the effect of integration on managerial performance, (7)Analyze the effect of decentralizatiion, business strategy, broad scope, timeliness, aggregation, and integration on managerial performance. The population of this research is top manager and middle manager to 83 managers who had been set as sample in 22 companies. This study uses primary data with data collection techniques were collected by distributing questionnaires at BUMN companies. Statistical tests are performed using multiple linear regression analysis with SPSS version 22. The results of this study prove that the decentralization, broad scope, timeliness, aggregation, and integration have a significant possitive effect on managerial performance. Business strategy have not effect on managerial performance.
ANALISIS COST VOLUME PROFIT SEBAGAI ALAT PERENCANAAN LABA (STUDI KASUS PADA UMKM DENDENG SAPI DI BANDA ACEH) Hassanah, Alvini; Daud, Rulfah M.
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

A company needs planning to assist management in assessing the level of profit to be gained, with a Cost Volume Profit analysis that focuses on the various factors that affect changes in the components of profit. This study aims to determine the application of CVP analysis as the basis of profit planning is expected 2018. The metodh used is descriptive method with empirical study approach. Researcher collets company information then do data analysis. CVP analysis is done by break even point (BEP), contribution margin (CM), margin of savety (MOS), operating laverage (OL). The result showed by Gunung Seulawah that in 2017 the contribution margin was Rp.2.833.357.000,00,-, minimum sales of 38.366 units or Rp. 9.207.736.265,- , break even point Rp 872.263.735,00,- with a total of as many as 3,634 units and operating laverage 1,09. The result showed by Bungong Jaroe that in 2017 the contribution margin was Rp. 1.102.573.000,,00,-, minimum sales of 15.020 units or Rp.3.304.403.000,00- , break even point Rp. 655.596.999,00- with a total of as many as 2.980 units and operating laverage 1,20. The result showed by Rencong Aceh that in 2017 the contribution margin was 95.580.300,.00,00,-, minimum sales of 713 units or Rp. 171.179.274,00- , break even point Rp. 116,820,726,00- with a total of as many as 487 units and operating laverage 1,68. The companies set a profit of 15% over the previous year. To achieve expected profit, sales are targeted at Rp. 2.976.401.250,00- for Gunung Seulawah Rp. 1.058.042.263,00.- Bungong Jaroe and Rp.65.331.845,00,- Rencong Aceh. Mangement can apply CVP analysis to assist in planning earnings in the coming year.
PENGARUH INFORMASI LABA TERHADAP KOEFISIEN RESPON LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2011-2014) Sari, Novi Liya; Daud, Rulfah M.
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine and analyze the influence of the net income (PEPS) and income from operating activities (POP) to earnings response coefficient manufacturing company in 2011-2014. The research type used is a correlational study by purposive sampling method. The total research sample is 24 manufactur company.The data used in this research is secondary data which got from the financial statements which published by the center stock market reference at the Indonesia Stock Exchange. The multiple regression analysis model is used to test the hypothesis while processing the data using the statistical program SPSS 21. The results of this research shows that the (1) net income (PEPS) and income from operating activities (POP) simultaneously influance to earnings response coefficient (2) net income (PEPS) has negative influance to earnings response coefficient (3) income from operating activities (POP) has positive influance to earnings response coefficient.Keyword: Earnings Response Coefficient, Net Income (PEPS), Income from Operating Activities (POP)
ANALISIS PERILAKU STICKY COST PADA BIAYA PRODUKSI DAN NON-PRODUKSI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014) Vonna, Suci Riskia; Daud, Rulfah M.
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 aim of this research is to investigate whether there is any indication of sticky cost behavior on the production and non-production costs. The cost stickiness can be indicated by response costs of production and non-production costs to changes in net sales. This study is an empirical study using multiple linear regression analysis. The samples of this study are manufacturing companies listed in Indonesia Stock Exchange during 2011-2014. Samples are taken by simple random sampling method. Total sample of companies used are 57 companies.The research results provide of sticky cost behavior indication on production and non-production costs in Indonesian manufacturing company. With the result of this study, non-production costs are sticky but production costs are not sticky.Keywords sticky costs, production cost, non-production costs
PENGARUH KECUKUPAN MODAL DAN KOMPETISI TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA Mauliza, Dessy; Daud, Rulfah M.
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

This study is conducted to analyze the influence of capital adequacy and competition against sharia banks profitability. This study applied census method , where studys population was all sharia bank enlisted in Bank of Indonesia within 2013 until 2015 period. Data used in this study were secondary data.Results of this study show that capital adequacy and competition together influenced sharia banks profitability. Partially, capital adequacy had negative influence against banks profitability while competition had positive influence against sharia banks profitability.Keywords Capital Adequacy Ratio, Competition, Profitability (ROA).
Co-Authors Adhisyahfitri Evalina Ikhsan Aida Yulia, Aida Cut Afrianandra, Cut Dessy Mauliza, Dessy Harnold, Cut Shofira Maretti Hassanah, Alvini Islami, Qari Nur Jhon Andra Asmara Nurzan, T.M Ilham Putri, Nadilla Vidya Rahmah, Nabila Rojana, Jihan Sari, Novi Liya Suci Riskia Vonna, Suci Riskia