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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi PEKBIS JURNAL ILMU MANAJEMEN SABURAI (JIMS) JIMEKA
Adhisyahfitri Evalina Ikhsan
Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Syiah Kuala
Economics, Econometrics & Finance Education Social Sciences Other

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Journal : JIMEKA

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PENGARUH DANA BAGI HASIL DAN PENDAPATAN ASLI DAERAH TERHADAP ASET TETAP INFRASTRUKTUR DENGAN BELANJA MODAL SEBAGAI PEMEDIASI Muharrami, Widia; Ikhsan, Adhisyahfitri Evalina; Fadhlia, Wida; Aidafitri, Fauziah
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.v9i4.32852

Abstract

This study aims to examine the effect of revenue-sharing funds (DBH) and local original income (PAD) on infrastructure fixed assets (ATI), with capital expenditure as a mediating variable, in provincial governments in Indonesia. The population of this study includes all provinces in Indonesia, totaling 34 provinces. The sample was selected using a purposive sampling technique, with 138 provinces chosen as the sample. The data used in this study is secondary data in the form of Local Government Financial Reports from 2018 to 2022, which have been audited by the Audit Board of the Republic of Indonesia (BPK-RI). The data analysis method is multiple linear regression with a path analysis approach. The hypothesis testing results show that revenue-sharing funds (DBH) and local original income (PAD) have a positive and significant effect on capital expenditure. Revenue-sharing funds (DBH) and local original income (PAD) also have a positive and significant impact on infrastructure fixed assets (ATI). Revenue-sharing funds (DBH) and local original income (PAD) affect infrastructure fixed assets (ATI), which are partially mediated by capital expenditure.
PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI ACEH Mufti, Fajar; Fadhlia, Wida; Ikhsan, Adhisyahfitri Evalina
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.v9i1.28394

Abstract

This study aims to analyze the disclosure of local government financial statements in District and City Governments in Aceh Province based on regional autonomy, intergovernmental revenue, and legislative size on report disclosure. The population of this study is the District and Municipal Government Financial Statements in Aceh Province from 2017 to 2021. The data used in this study are secondary data derived from Local Government Financial Statements. The analysis method used is multiple linear regression which is processed using the SPSS version 25 application. The results showed that regional autonomy, balanced funds, and legislative size simultaneously affected the disclosure of local government financial statements. Partially, regional autonomy and intergovernmental revenue affect the disclosure of local government financial statements, while legislative size does not affect the disclosure of local government financial statements. In addition, to expand the research results, further research is recommended to employ other variables such as population, number of SKPD, and total assets.
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.
ANALISIS PENERAPAN PSAK 109 MENGENAI AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH PADA BAITUL MAL ACEH Murniati, Murniati; Ikhsan, Adhisyahfitri Evalina
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to analyze the implementation of PSAK 109 in Baitul Mal Aceh. This research was conducted to look how PSAK 109 was applied in Baitul Mal Aceh. This research uses questionare as the primary data and financial statement as the secondary data. The subject of this research is Baitul Mal Aceh and the object is financial statement of 2016 period. This research is a descriptive research, data analysis in this study uses descriptive-comaparative analysis. The result of this study shows that there are four indicators of PSAK 109. Baitul Mal Aceh has applied 94% of PSAK 109.
ANALISIS PERBADINGAN KINERJA KEUANGAN DAN ABNORMAL RETURN SEBELUM DAN SESDUAH AKUISISI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 Sakinah, Ulfa; Ikhsan, Adhisyahfitri Evalina
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

The purpose of this study was to see a comparison of financial performance and abnormal return of companies before and after the acquisition of companies listed on the Stock Exchange in 2014. The number of samples used in this study were 10 companies, with a purposive sampling approach. The analysis technique used was paired sample t test and Wilcoxon signed rank test. The variables used are return on equity, current ratio, debt to equity ratio, total asset turn over, earnings per share, and abnormal return. Testing the hypothesis in this study using the sample t-test and Wilcoxon signed ranks test. The results of this study indicate that there are differences in the ratio of total asset turn over, while the return on equity ratio, current ratio, debt to equity ratio, earnings per share, and abnormal return there are no significant differences between before and after the company makes an acquisition.
PENGARUH TINGKAT BAGI HASIL, TINGKAT SUKU BUNGA, JUMLAH KANTOR, DAN UKURAN BANK TERHADAP JUMLAH DEPOSITO MUDHARABAH PADA PERBANKAN SYARIAH Abdaliah, Abdaliah; Ikhsan, Adhisyahfitri Evalina
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 is empirical, where the purpose of this study was to test the effect of profit sharing rate, interest rate, number of offices, and the size of the bank together against mudharabah deposits in Islamic Banking, and then test the effect of profit sharing rate to deposits mudaraba, the effect level interest rate on deposits mudaraba, the influence of the number of offices to deposit profit and influence the size of the bank to deposit mudharabah on Islamic Banking. The population used in this study are listed in Islamic banks during out 2011 to 2014. The population criteria used in this study are listed in Islamic banks and publish an annual report for the year 2011 to 2014. The population in 2010 was 10, in 2012 a total of 11, in 2013 a total of 11, and in 2014 a total of 11, thus the number of observations in this study for 5 years is as much as 54 observation. The equipment used in this research is multiple linear regression. The results of this study explains that the profit sharing rate, the interest rate, the number of banks and bank size jointly affect the amount of deposits in Islamic banking mudharabah. Then the results also prove that the rate of profit sharing effect on the amount of deposits mudaraba in the Islamic banking, the interest rate does not affect the amount of deposits mudaraba in the Islamic banking, the number of banks affect the amount of deposits mudaraba in the Islamic banking and bank size does not affect the amount of deposits mudaraba on islamic banking.
PENGARUH RASIO AKTIVITAS, RISIKO SISTEMATI, DAN TINGKAT KEPEMILIKAN SAHAM TERHADAP INTERNET FINANCIAL REPORTING (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015) Rizki, Febrian; Ikhsan, Adhisyahfitri Evalina
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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Abstract

The purpose of this research is to determine the influence of activity ratio, systematic risk, and outside ownership to Internet Fianancial Reoprting in manufacture companies sectors of the consumer goods industry listed in Indonesia Stock Exchange (BEI) during 2011 until 2015. The method used in this research is simple random sampling method. The sample of this research is manufacture companies sectors of the consumer goods industry listed in Indonesia Stock Exchange during 2011 until 2015. A total of 24 manufacturer companies are used as samples in this study. The analysis method used in the research is logistic regression analysis. The result of this research shows that (1) the simultaneous of activity ratio, systematic risk, and outside ownership has significant effect on Internet Financial Reporting (2) activity ratio has significant effect on Internet Financial Reporting (3) systematic risk has no significant effect on Internet Financial Reporting (4) outside ownership has significant effect on Internet Financial Reporting.
PENGARUH MODAL ORGANISASI BERSIH, PELUANG PERTUMBUHAN, VOLATILITAS LABA, DAN PENJUALAN KREDIT TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014 Maulida, Rizka; Ikhsan, Adhisyahfitri Evalina
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The aim of this study is to determine the effect of net organizational capital, growth opportunity, earnings volatility, and credit sales either simultaneously or partially toward debt policy. The samples are food and beverage companies listed on the Indonesian Stock Exchange (BEI) during 2011-2014. Purposive sampling method was used to select the data. Total samples are 10 companies with a total of 40 observations for 4 years. The data analysis used is multiple linear analysis by using SPSS version 22.0. The results showed that: (1) simultaneously, net organizational capital, growth opportunity, earnings volatility, and credit sales affect the debt policy; (2) partially, net organizational capital and growth opportunity do not have influence toward debt policy, while earnings volatility and credit sales are positively affect the debt policy.
PENGARUH MANAJEMEN LABA, LEVERAGE DAN PROFITABILITAS TERHADAP BOOK-TAX DIFFERENCES (BTD) PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) Irda, Putri Indahna; Ikhsan, Adhisyahfitri Evalina
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research is designed to investigate the influence of earnings management, leverage and profitability toward book tax differences of Shariah companies in Indonesia. The samples are consistently listed companies in JII (Jakarta Islamic Index) for period 2012-2015. They are collected based on purposive sampling method. The audited financial reports of the sample companies, as the data, are analyzed by utilizing multiple regression analysis. The finding of this research shows that earnings management, leverage and profitability simultaneously influence book tax differences. Partially, earnings management and profitability have influence towardbook tax differences meanwhile leverage does not.
Co-Authors Abdaliah Abdaliah Abdaliah, Abdaliah Aida Yulia, Aida Aidafitri, Fauziah Febrian Rizki Harnold, Cut Shofira Maretti Irda, Putri Indahna M Nur Yahya Mufti, Fajar Muharrami, Widia Murniati . Murniati Murniati Putri Indahna Irda Razki, Cut Danisha Rizka Maulida Rizki, Febrian Rulfah M. Daud Saidaturrahmi ' Sakinah, Ulfa Silvia Silvia Ulfa Sakinah Wida Fadhlia