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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Telaah dan Riset Akuntansi Jurnal Keuangan dan Perbankan Journal of Accounting and Investment Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Kajian Akuntansi Jurnal Perspektif Ekonomi Darussalam JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area Jurnal Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Riset Akuntansi dan Keuangan Indonesia International Journal of Economics, Business Management and Accounting JIMEKA
Yossi Diantimala
Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : JIMEKA

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PENERAPAN PSAK NO. 45 DALAM PELAPORAN KEUANGAN PANTI ASUHAN YAYASAN ISLAM MEDIA KASIH TAHUN 2017 Wiladatika, Wiladatika; Diantimala, Yossi
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

There are lots of non-profit organization needs transparency and accountability in financial reports to engage donors to donate in Indonesia today. To support them, Ikatan Akuntan Indonesia has produced PSAK No. 45 about non-profit organization financial reports. This research placed in Yayasan Islam Media Kasih orphanage that has been one of non-profit organizations. The aim of this research is to identify whether the orphanage has applied PSAK No. 45 in their financial reports. Descripive research methods with qualitative analysis techniques outlines, describe and compare the data. The results showed they not match with the arranging of financial reports based on PSAK No. 45 formats. There are just revenue reports, expense reports, and balance sheets based form their own understanding. The Orphanage does not provide yet the reports o financial position, activity reports, cash flow reports, and the record of financial reports. Preferably, the orphanage provides the financial reports based on PSAK No. 45 to be more transparent and accountable so as to engage the donors.
ANALISIS DAMPAK PERISTIWA DIVESTITURE ANOUNCEMENT DAN FINANCIAL STATEMENT RESTATEMENT TERHADAP MARKET REACTION PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2015 Sahputra, Krishna; Diantimala, Yossi
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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The purpose of this research is to analyze the impact of divestiture announcement and financial statement restatement events upon market reactin abnormal return in company which registered at Indonesia Stock Exchange from 2010 until 2015 using cumulative abnormal return during seven days before and after even. The type of data used in this research is secondary data which obtained from financial statements publishing by capital market reference center that existed in Indonesia Stock Exchange. The sample used in this research is study case with the total of the population is 539 companies. Method used in this research is purposive sampling which yielded 20 companies sample for divestiture announcement event and 15 companies sample for financial statement restatement event. Meanwhile, the examination of hypothesis used is event study method. The result of this research illustrate that divestiture announcement and financial statement restatement events did not give an impact upon market reaction. However, in case of considering each variable, there is a difference between before and after the occurrence of divestiture announcement and financial statement restatement events.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN REVALUASI ASET TETAP SESUAI DENGAN PSAK 16 (2015) DI INDONESIA Jannah, Raudhatul; Diantimala, Yossi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of study is to examine factors affecting the companys decision to revaluation of fixed assets in accordance with PSAK 16 (2015) in Indonesia. Independent variables used in this study is the leverage, liquidity, return on equity, investment opportunity set, a decline in operating cash flow, fixed assets intensity, and firm size. The population of this research is Non-Financial Companies listed on the Indonesia Stock Exchange in 2012-2015, using the method of purposive sampling. The data used in this research is secondary data in the form of financial statement. Data analysis was performed using logistic regression statistical analsys. Then data is processed by IBM SPSS 23th version program. The results showed leverage, liquidity, return on equity, investment opportunity set, a decline in operating cash flow, and firm size has no significant on the companys decision to revaluation of fixed assets, while fixed asset intensity has positively effect on the companys decision to revaluation of fixed assets.
THE INFLUENCE OF COMPANY CHARACTERISTICS ON MARKET REACTION, WITH QUALITY OF VOLUNTARY DISCLOSURE AS INTERVENINGVARIABLE (MANUFACTURING COMPANIES LISTED ON IDX PERIOD 2012-2016) Rahimah, Zulaikha; Diantimala, Yossi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The objectives of this research are to examine the influence of company characteristics includes age of company, size, leverage, profitability, liquidity and growth on market reaction with quality of voluntary disclosure as intervening variable on manufacturing company listed on Indonesia Stock Exchange in 2012-2016. The research sample is the manufacturing company listed on Indonesia Stock Exchange in 2012-2016. The sample are collected using purposive sampling method and resulted 2012 and 2013 is as much as 113 companies, 2014 is 112 companies, 2015 as much as 107 companies and 2016 as much as 41 companies. In summarize the total observation for 5 years are 486. The data type used is secondary data obtained from the annual report of a company that listed on IDX. Then, the method used is path analysis. The research results show that simultaneously age of company, size, leverage, profitability, liquidity and growth have no influence on quality of voluntary disclosure, nevertheless the relation partially show that (1) age has no influence on quality of voluntary disclosure, (2) size has negative influence on earnings persistence, (3) leverage has no influence on quality of voluntary disclosure, (4) profitability has no influence on quality of voluntary disclosure, (5) liquidity has no influence on quality of voluntary disclosure, and (6) growth has no influence on quality of voluntary disclosure. Next results show that quality of voluntary disclosure has influence on market reaction (abnormal return), nevertheless the relation partially show that quality of voluntary disclosure has negative but significant influence on abnormal return. Mediation result shows that age, size and liquidity that mediate by quality of voluntary disclosure on market reaction. Meanwhile, quality of voluntary disclosure is not mediating the influence of leverage, profitability and growth on market reaction (abnormal return).
TINGKAT PENGUNGKAPAN WAJIB PERBANKAN SYARIAH DI INDONESIA Wahyuni, Cut Eka; Diantimala, Yossi
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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This study aimed to test the level of mandatory disclosure of Islamic banking in SFAS 105 about mudharaba and SFAS 106 about musyarakah. This variable was measured by exposure of Islamic banking to disclose the items contained in SFAS 105 and SFAS 106. Disclosure was measured by the level of adherence to the items of disclosure (mandatory disclosure items) which are arranged in SFAS 105 and SFAS 106. In this research,samplingwas conductedbyusing purposive samplingto obtain a sample according to the criteria. The type of data in this research is secondary data, which is refers to information gathered from existing resources. Collecting data by using documentation technique is the method of data collection which is done by collecting the entire secondary data and all the information that is used to resolve the problems that exist in the document. The results showed that the index of disclosure in SFAS 105 about Mudharabah and disclosure index in SFAS 106 about Musharaka showed that compliance level of index is higher, so the level of disclosure if the required on Islamic banking is higher to as compliance lever.Keywords: Disclosure Index, SFAS 105 About Musharaka, SFAS 106 About Musharaka
Co-Authors Abi R. Azira Nasution Alfarisyi, Naupal Cut Nadhirah Faisal Dana Siswar., Evi Iskandar, Darwanis, Darwanis Darwanis Dinaroe Dinaroe Eka Hasnita Putri Faisal, Cut Nadhirah Firanda, Irfan Fonna, Rizki Putri Nurita Hafiez Sofyani Herisma, Jhon Heru Fahlevi Heru Fahlevi, Heru Hujjatun Munawarah Ilham, Ridha Indayani Jhon Herisma Jumaidi, Maisarah Liza Mutiana M. Rizal Yahya Mangondu, Rizky Maulida, Maya Maya Febrianty Lautania Maya Maulida Meutia, Rita Mirjas Mirjas Mirjas, Mirjas MSA Majid Muhammad Dhia Ulhaq Muhammad Saleh Muhammad Saleh Mulia Saputra Mulia Saputra Mulia Saputra Nasution, Ali Napiah Naupal Alfarisyi Rahimah, Zulaikha Raihan Ramadhani Raudhatul Jannah Ridha Ilham Ridwan Ibrahim Ridwan Ridwan Riha Dedi Priantana Rizal Yahya Rizki Putri Nurita Fonna Rizky Mangondu Safriani Yuara Sahputra, Krishna Saiful Bahri Salsabila Salsabila Salsabila, Salsabila Saripah, Dedek Sayuthi Sayuthi Setiawan, Jodi Sofyan Syahnur Sofyan Syahnur SYUKRIY ABDULLAH Syukriy Abdullah Ulhaq, Muhammad Dhia Wahyuni, Cut Eka Wiladatika Wiladatika Wiladatika, Wiladatika Yahya, Rizal Zuraida Zuraida