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

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KEUNTUNGAN RELATIF, KESIAPAN ORGANISASIONAL, PENGADOPSIAN SISTEM E-COMMERCE DAN KINERJA PERUSAHAAN Ikhsan, Adhisyahfitri Evalina; Razki, Cut Danisha
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 1 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aimed to examine the effect of Relative Advantages and Organizational Readiness to Adoption of E-commerce system on SMEs in Banda Aceh and its implications for company performance. The population in this study are travel agencies who are registered as members of ASITA in Banda Aceh. Respondents in this study include leadership of the company or the companys operations manager of the travel agency. The data used in this research is primary data and data collection was done by direct circulate a questionnaire containing statements related to the studied variables to the respondent. Data were analyzed using linear regression. The results showed Relative Advantage has a negative influence on the adoption of e-commerce system. Organizational Readiness positive effect on the adoption of the system E-commerce and E-commerce System Adoption positive effect on company performance.
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) Febrian Rizki; Adhisyahfitri Evalina Ikhsan
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 MANAJEMEN LABA, LEVERAGE DAN PROFITABILITAS TERHADAP BOOK-TAX DIFFERENCES (BTD) PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) Putri Indahna Irda; Adhisyahfitri Evalina Ikhsan
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.
ANALISIS PENERAPAN PSAK 109 MENGENAI AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH PADA BAITUL MAL ACEH Murniati Murniati; Adhisyahfitri Evalina Ikhsan
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 Ulfa Sakinah; Adhisyahfitri Evalina Ikhsan
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 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 Rizka Maulida; Adhisyahfitri Evalina Ikhsan
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 TINGKAT BAGI HASIL, TINGKAT SUKU BUNGA, JUMLAH KANTOR, DAN UKURAN BANK TERHADAP JUMLAH DEPOSITO MUDHARABAH PADA PERBANKAN SYARIAH Abdaliah Abdaliah; Adhisyahfitri Evalina Ikhsan
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.
ANALISIS KINERJA KOPERASI Adhisyahfitri Evalina Ikhsan
PEKBIS Vol 5, No 1 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.858 KB) | DOI: 10.31258/pekbis.5.1.42-50

Abstract

The objective of this research is to analyze wheter internal and external factorsinfluence the cooperative performance in Banda Aceh and Aceh Besar. And wheterthere is increasing on cooperative performance which receives capital aid from BRR.Populations of this research were 36 cooperative in Banda Aceh and Aceh Besarwhich receive capital aid from BRR. The sources of data were taken fromcooperative financial statement. Data used in this research were cooperativeperformance, amount of numbers, human resources, rentability, profitability, likuidity,solvability and activity. Data were analyzed by using mean test. The result of thisresearch showed that there is decreasing on cooperative performances whichreceive capital aid from BRR. And then there is increasing on amount of members,cooperative likuidity and decreasing on amount of employee, rentability, profitability,solvability and activity.Keywords : Internal factor, external factor, cooperative performance
PERINGKAT OBLIGASI DAN FAKTOR YANG MEMPENGARUHINYA Adhisyahfitri Evalina Ikhsan; M Nur Yahya; Saidaturrahmi '
PEKBIS Vol 4, No 02 (2012)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.896 KB) | DOI: 10.31258/pekbis.4.02.%p

Abstract

Peringkat obligasi merupakan salah satu indikator penting yang harus diperhatikandalam menilai kualitas kredit perusahaan. Ada beberapa faktor yang dapatmempengaruhi peringkat obligasi, diantaranya pertumbuhan perusahaan, umurobligasi dan reputasi Kantor Akuntan Publik (KAP). Oleh karena itu penelitian inibertujuan untuk mengetahui dan menguji secara empiris mengenai pengaruhpertumbuhan perusahaan, umur obligasi dan reputasi KAP terhadap peringkatobligasi. Penelitian ini dilakukan pada perusahaan non keuangan yang terdaftar diBursa Efek Indonesia periode 2005-2008. Populasi dalam penelitian ini merupakanperusahaan yang memenuhi kriteria penelitian yaitu perusahaan yangmengeluarkan obligasi dan diperingkatkan oleh agen pemeringkat PT.PEFINDO.Sampel yang digunakan dalam penelitian ini berjumlah 22 perusahaan. Penarikansampel menggunakan metode purposive sampling. Data dianalisis denganmenggunakan metode regresi logistic (logistic regression). Hasil dari penelitian inimenunjukkan bahwa pertumbuhan perusahaan, umur obligasi dan reputasi KAPtidak berpengaruh terhadap peringkat obligasi.
PENGARUH TRANSFER KE DAERAH (TKD), PERUBAHAN ANGGARAN DAN INVESTASI PEMERINTAH TERHADAP UTANG PEMERINTAH DAERAH Ikhsan, Adhisyahfitri Evalina; Silvia, Silvia
JURNAL ILMU MANAJEMEN SABURAI Vol 11, No 1 (2025): JURNAL ILMU MANAJEMEN SABURAI (JIMS)
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/jims.v11i1.4432

Abstract

Tujuan dari penelitian ini adalah untuk menguji bagaimana utang pemerintah provinsi Indonesia dipengaruhi oleh penyesuaian anggaran, investasi pemerintah, dan transfer daerah (TKD). Teknik analisis regresi digunakan dalam penelitian ini untuk menilai hubungan antara variabel-variabel ini dengan menggunakan sampel dari 34 provinsi di Indonesia. Temuan penelitian menunjukkan bahwa sementara investasi pemerintah berkontribusi terhadap meningkatnya permintaan keuangan yang dapat menyebabkan utang, TKD dan penyesuaian anggaran memiliki dampak besar pada jumlah utang yang dimiliki oleh pemerintah daerah. Hasil penelitian ini memberikan informasi berharga kepada para pembuat kebijakan untuk membantu mereka membuat rencana pengelolaan keuangan daerah yang berfungsi lebih baik. Diharapkan bahwa penelitian ini akan memajukan pengetahuan tentang nilai pengelolaan keuangan yang bijaksana di tingkat daerah dan memberikan kontribusi ilmiah pada bidang akuntansi sektor publik.
Co-Authors Abdaliah Abdaliah Febrian Rizki M Nur Yahya Murniati Murniati Putri Indahna Irda Razki, Cut Danisha Rizka Maulida Saidaturrahmi ' Silvia Silvia Ulfa Sakinah