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All Journal Katalogis JURNAL AKUNTANSI DAN AUDITING Tunas Geografi Peronema Forestry Science Journal Journal of Tropical Soils Jurnal Penelitian Ekosistem Dipterokarpa Jurnal Rekayasa Mesin JURNAL AGRILAND Jurnal Rekayasa Material, Manufaktur & Energi Jurnal Penelitian Kelapa Sawit Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Keperawatan Komprehensif (Comprehensive Nursing Journal) Minda Baharu Journal of Humanities and Social Studies Journal of Saintech Transfer AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Hutan Tropika Jurnal Penelitian Ekosistem Dipterokarpa Sinergi Polmed : Jurnal Ilmiah Teknik Mesin PERTANIAN TROPIK Agrikan: Jurnal Agribisnis Perikanan Journal of Accounting Research, Organization and Economics (JAROE) JPNM : Jurnal Pustaka Nusantara Multidisiplin Tarsius: Jurnal Pengabdian Tarbiyah, Religius, Inovatif, Edukatif dan Humanis Journal of Environmental and Development Studies JIMEKA
Rahmawaty, Rahmawaty
Program Studi Kehutanan, Fakultas Kehutanan, Universitas Sumatera Utara
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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AGENDA SETTING THEORY: SEBUAH TINJAUAN DALAM PERSPEKTIF AKUNTANSI Mutia, Evi; Evayani, Evayani; Rahmawaty, Rahmawaty; Adnan, Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 2 (2025): Mei 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i2.35023

Abstract

Agenda Setting Theory explains how media influences public attention by determining which issues are perceived as important. Rather than directing what people think, this theory highlights what people think about. In accounting, it provides a useful lens to examine how financial scandals, regulatory developments, sustainability reporting, and transparency are constructed in media narratives. This study aims to explore the application of Agenda Setting Theory in accounting discourse by identifying how media shapes public and institutional responses to accounting-related issues, with a specific focus on under-researched domains such as Islamic accounting and public sector accounting in emerging economies. Using a descriptive analytical approach, this study synthesizes literature to evaluate the role of media in influencing accounting agenda, stakeholder perceptions, and regulatory outcomes. The findings suggest that Agenda Setting Theory is applicable to various branches of accounting, including financial reporting, sustainability disclosures, and standard-setting processes. Media acts as a critical actor in amplifying issues and guiding attention toward specific accounting concerns. However, the study is limited by its reliance on secondary sources. Future research is encouraged to incorporate empirical methods such as interviews or content analysis to deepen the understanding of media's agenda-setting role in accounting contexts.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PERAN AUDITOR INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SKPK BANDA ACEH) Zumaira, Tasya; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 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.v7i4.20662

Abstract

This study aims to examine the effect of Human Resource Capacity, Utilization of Information Technology, and the Role of Internal Auditors on the Quality of Local Government Financial Reporting. The population used in this study were 44 Local Government Working Units (SKPK) located in Banda Aceh. Respondents in this study were employees who performed accounting or financial administration functions consisting of the Head of the Finance Subdivision, Revenue Treasurer, Expenditure Treasurer, and Staff of the Finance Section of each SKPK. The data collection method in this study used a questionnaire technique. The validity test used the Pearson Correlation test, while the reliability test used Cronbach's Alpha. The data analysis technique used is simple regression analysis with the help of the latest version of IBM SPSS software. The results of this study indicate that (1) Human Resource Capacity, Utilization of Information Technology, and the Role of Internal Auditors simultaneously affect the Quality of Local Government Financial Reporting, (2) Human Resource Capacity does not affect the Quality of Local Government Financial Reporting, (3) Utilization of Information Technology has a positive effect on the Quality of Local Government Financial Reporting, (4) the role of Internal Auditors does not affect the Quality of Local Government Financial Reporting.
ANALISIS AKUNTABILITAS PENGELOLAAN ZAKAT PADA BAITUL MAL DAN RUMAH ZAKAT DI KOTA BANDA ACEH Mutia, Evi; Fadhil, Muhammad; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Baitul Mal Banda Aceh and Rumah Zakat Aceh are organizations that are trusted by muzakki in distributed zakat to mustahiq in Banda Aceh city. The purpose of this study is to see how the accountability and management of zakat in Baitul Mal Banda Aceh and Rumah zakat Aceh in order to increase public trust in management of zakat institutions. The method used is descriptive analysis method with a qualitative research approach. The research data collection is done through field research with data collection techniques through interviews and documentation. The results showed that Baitul Mal Banda Aceh and Rumah Zakat Aceh had carried out accountability. This can be seen from the procedure for receiving and distributing zakat as well as the existence of financial reports that are routinely made by the management of Baitul Mal Banda Aceh and Rumah Zakat Aceh.
PENGARUH KEMAKMURAN PEMERINTAH DAERAH, UKURAN PEMERINTAH DAERAH, DAN TINGKAT KETERGANTUNGAN PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH Aulia, Rafika; Rahmawaty, Rahmawaty
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

This study aims to examine the effect of regional government prosperity, local government size, and regional dependency level government on the financial performance of districts/city governments in Aceh Province. The population of this research is all districts and cities in Aceh Province, that as many as 23 districts/city in 2014-2018. This study uses secondary data with data collection techniques documentation methods. Statistical tests are performed with multiple linear regression analysis using SPSS program version 23. The result of the research shown that the regional government prosperity and local government size affect the financial performance of local governments while the regional dependency level government has no effect on the financial performance of local governments.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL PRODUK (STUDI EMPIRIS PADA UMKM DENDENG SAPI DI BANDA ACEH) Bahri, Ruthia; Rahmawaty, Rahmawaty
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

The purpose of this study was to analyze the determination of cost of goods manufactured by using full costing and variable costing, approachment and to get the information about the difference of selling price between the one which is stated by MSMEs in beef jerky processing industry in Banda Aceh and the one which is the result based on cost plus pricing method. This type of research is descriptive analysis. Based on certain criterias, there are 3 MSMEs as the samples of the research. This research shows that the cost of production of the full costing method is greater than the variable costing method. Results of determining the selling price of products also shows that there is a difference between the selling price of the products specified MSMEs of beef jerky with a selling price obtained from cost plus pricing method.
ANALISIS PENERAPAN IJARAH DAN PERLAKUAN AKUNTANSI BERDASARKAN PSAK 107 PADA PT BPRS HIKMAH WAKILAH KOTA BANDA ACEH Vhintara, Cut; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to see the application of Ijarah and accounting treatment based on PSAK 107 at PT BPRS Hikmah Wakilah in Banda Aceh City. The research was conducted using qualitative-descriptive research method. The type of data used is qualitative data, that is by way of field study method consisting of, observation, interview, and company documentation. The results of this study indicate that the application of Ijarah and accounting treatment at PT BPRS Hikmah Wakilah Banda Aceh has been in accordance with PSAK 107.
PENGARUH PROFITABILITAS, TINGKAT HUTANG, DAN UKURAN PERUSAHAAN TERHADAP BOOK TAX GAP PADA PERUSAHAAN SUB-SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2012-2015 Riansa, Ikhsan; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the influence of probitability, leverage, and firm size to book tax gap. The samples of this research are the Sub-Sektor Property and Real Estate firms listed in BEI (Bursa Efek Indoensia) in 2012-2015. The Samplesare collected using purposive sampling method and resulted 32 companies become the finalsamples. Data was analised by using the multiple regression analysis. The results of this research show that (1) profitability, leverage, and firm size simultaneously influence for book tax gap, (2) profitability has positive influence and significantonbook tax gap, (3) leveragenegatively influence and significantonbook tax gap, and (4) firm size positively influence and significant on book tax gap.
COMPARATIVE PERFORMANCE OF CORPORATE SOCIAL RESPONSIBILITY OF ISLAMIC AND CONVENTIONAL BANKS IN INDONESIA PERIOD OF 2011-2015 Fitri, Fauziah Aida; rahmawaty, rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to compare the performance of Corporate Social Responsibility in Islamic and Conventional Banks in Indonesia period of 2011-2015 and to find out which of the banks stream perform better than the other. The performance is measured by the Global Reporting Initiative Index. The research used in this study is by calculating the scoring values of each index, and hypothesis testing. By using Content analysis method and Paired Sample T-test, 10 populations were selected that met the criteria, 5 Islamic and 5 Conventional Banks that revealed their social performance by using Economic, Environment, and Social Index. The data that is being used is secondary data obtained through annual reports from the official website of each Islamic and Conventional Banks.The results of this study indicate that there is a slightly significant difference of the comparison performance in Corporate Social Responsibility of Islamic and Conventional Banks in Indonesia period of 2011-2015. This phenomenon indicate that every year Islamic Banks in Indonesia working hard in order to develop their performance in term of Economic, Environment, and Social disclosure to be a serious competitor for Conventional Banks in the future of time. Thus, Conventional Banks leads to the Corporate Social Responsibility disclosure performance.
PENGARUH TINGKAT PENDIDIKAN, KUALITAS PELATIHAN, DAN PENGALAMAN KERJA APARATUR DESA TERHADAP PEMAHAMAN LAPORAN KEUANGAN DESA (STUDI PADA KECAMATAN BANDA RAYA KOTA BANDA ACEH) murina, sasha; Rahmawaty, Rahmawaty
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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Abstract

This study aims to determine the effect of Education Level, Quality Training, and Work Experience on the Understanding Village Financial Report.The data used in this study is the primary data by spreading the questionnaire to the village apparatus in Banda Raya District of Banda Aceh.The population in this study is the village apparatus that exists in Banda Raya District of Banda Aceh. The collecting of data and information needed in this research was done by field research. The data used is primary data collected directly from the subject of research by a questionnaire form. The testing of the influences of independent variables toward dependent variables was done by using multiple regressions model. The results of this research showed that both partially and simultaniously, The Level of Education, The Quality of Training, and Work Experience had an effect on The Understanding of The Village Financial Statements in the Banda Raya District of Banda Aceh
PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN INTERNAL CONTROL TERHADAP INDIKASI TERJADINYA FRAUD PADA BANK UMUM SYARIAH DI INDONESIA Rahmayani, Rahmayani; Rahmawaty, Rahmawaty
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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Abstract

The purpose of this study is to examine the effect of independent variables on fraud of Indonesian Islamic banks in the period of 2011-2015. Independent variables that used in this study are Islamic corporate governance with the execution of duties and responsible of Shariah Supervisory Board and the execution of duties and responsible of management as an indicator and internal control. By using purposive sampling method, from 12 Islamic banks in Indonesian, 9 Islamic banks are choosen as the samples in this study. The type of data used in this study aresecondary data which is good corporate governance statement. Collecting data technique used in this study is documentary. Data are analyzed by statistical analysis using a multiple regression analysis and are processed by IBM Statistical Package for Social Science (SPSS) 23th version program. The results of this study show that 6,1% dependent variable or fraud can be explained by the three of independent variables. Simultaneously the three of independent variables have no effect on fraud. Partially the execution of duties and responsible of Shariah Supervisory Board and the execution of duties and responsible of management and internal controlhave no effect on fraud.
Co-Authors ., Cholish Abdul Azis Abdul Rauf Abdul Rauf Abdul Rauf Abdul Rauf Abdul Rauf Abdul Rauf ABDUL RAUF Abdul Rauf Abdul Rauf Abdul Rauf Abdul, Rauf Abdullah Abu Hassan Abu Bakar ACHMAD FAUZI Aditya, M. Aldi Adnan Adnan Agus Toni Tarigan Agustoni Tarigan Alief Aththorick Aning Tedong, Peter Arif NURYAWAN Arman Arman Asnan Siregar Athorick, Alief Aththorick, T. Alief Aulia, Dwira Nirfalini Aulia, Rafika Azri Syauki Badrul Ainy Dalimunthe Bahri, Nisfan Bahri, Ruthia Benny, Hidayat Cut Afrianandra, Cut Dara Yovita, Cut Safira Darwanis Darwanis DE, Harahap Delli Sabudu Delvian Delvian Desi Yani Harahap Devita Saragih Dewi Budiati T.J. Said Diah Ramadhani Dina Octavia, Dina Octavia Edison Parulian Sihombing Erwin Nyak Akoeb Evayani, Evayani Evi Mutia Fadhlan Saini Fauziah Aida Fitri fitra syawal Fitra Syawal Harahap Fitra Syawal Harahap Frastika, Sintike FS, Harahap Fuad Abdullah, Muhammad Fujiwara, Takahiro Grandis Tua Sitanggang Gyta Sari Harahap, Dharma Hadi Wijoyo Hamdani Harahap, R. Harahap, Darmadi Erwin Harahap, Parmanoan HARTIKA, LIA Hasibuan, Yetti Meuthia Hasmadi Ismail, Mohd Heri Rizki Sitepu Heri Santoso Hilwa Walida Hilwa, Walida Hosea O Siregar, Anggiat Ida Rumia Manurung Ida Zulfida Indri Dithisari Irawan, Shahril Irena Astria Ginting Irmayani Irmayani Irwansyah Banurea Janter Bronson Samosir Kepler Dopler Purba kholizah, Siti Khor Soo Cheen, Khor Laila Nazirah Lubis , Zulkifli Lubis, Rahmat Lubis, Riadini Wanty Madiyuanto, Madiyuanto Masnur Masnur Maswan, Putra Maurin Lis Evan Panggabean Mohd Hasmadi Ismail Mohd Hasmadi Ismail Muhammad Fadhil Muhammad Fuad Abdullah Muhammad Rusdi Muklis Muklis murina, sasha Nicho Chandra Siregar Oding affandi Othman, Zulkifli Pardamean Abadi Pepah, Christine Peter Aning Tedong Pindi Patana Pulungan, M Anhar Rahbiah, Sitti Rahmayani Rahmayani Rahmi , Aulia Razak, Abd. Riansa, Ikhsan Ridwanti Batubara Ridwanti Batubara Ridwanti Batubara Rini Susanti Riswan Riswan Riswan Riswan Riswan Riswan Rizky Amalia Rosmidah , Hasibuan Ruslizar, Ruslizar Sai'in, Ali Sampara, Nirwana Sebayang Rihat Seca Gandaseca Seca Gandaseca Siahaan, Nelson Manumpak Sihotang, Krisda Fadila Simbolon, Rohani Sintike Frastika Sintike Frastika Siregar, Rezki Indah Siti Kholizah Solihin Solihin Suherman Sultan Rexy Adji, Sultan Rexy Adji Surya Dharma Syauki, Azri Syawal Harahap, Fitra Syukriy Abdullah T Sabrina T. Sabrina T., Sabrina Takahiro Fujiwara Tanjung, Dede Syahputra Tarigan, Simon Ternala A. Barus Vhintara, Cut Wulan, Nawang Yenni Asbur Yunus Afifuddin Yusrani Dwi Paulina Malau Zumaira, Tasya Zuriani Ritonga