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FAKTOR-FAKTOR YANG MEMPENGARUHI PERINGKAT SUKUK YANG DITINJAU DARI FAKTOR AKUNTANSI DAN NON AKUNTANSI Rosi Raimuna; Evi Mutia
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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This research is empirical, where the purpose of this study was to examine the effect of leverage, liquidity, age sukuk and guarantee bonds jointly on the rating sukuk effect of leverage on the ranking of sukuk, the effect of liquidity on the ranking of sukuk, the effect of the age of sukuk on the ranking of securities and the effect of collateral the sukuk sukuk ratings. The population used in this study is the population in this study is the sharia company registered in JII during the period 2012-2015 which amounted to 30 issuers. Sampling was done by sampling purvosive method, wherein the sample selection was based on certain characteristics that are considered to have characteristics of the population that has been previously known. So that the number of the selected sample as many as 12 companies listed in JII sharia which presents the annual financial statements since 2012-2015. The results of this study explains that leverage, liquidity, age sukuk and sukuk guarantee jointly affect the ratings on the companies issuing sukuk sukuk registered in JII the period 2012-2015. Then the partial results of the study also menunjkkan that leverrage does not affect the rating on the company that issued sukuk sukuk registered in JII period 2012-2015, liquidity does not affect the rating on the company that issued sukuk sukuk registered in JII the period 2012-2015, the age of sukuk affect the rating on the company that issued sukuk sukuk registered in the period 2012-2015 and guarantee JII sukuk sukuk affect the rating on the company that issued sukuk registered in JII period 2012-2015.

ANALISIS KESESUAIAN PENERAPAN STANDAR AKUNTANSI KEUANGAN SYARIAH UNTUK PEMBIAYAAN MURABAHAH DENGAN PSAK NOMOR 102 PADA LEMBAGA KEUANGAN MIKRO SYARIAH DI ACEH BESAR Nurlaili Maghfirah; Evi Mutia; Dinaroe Dinaroe
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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This study aims to examine the implementation of Statement of Financial Accounting Standards (PSAK) Number 102 concerning murabahah financing in Sharia Cooperatives in Aceh Besar and determine the suitability of the application of PSAK 102 on murabahah financing in Sharia Cooperatives in Aceh Besar. The population of this research is 6 Sharia Cooperatives in Aceh Besar which are registered at the Office of Cooperatives and Small and Medium Micro Businesses in Aceh Besar District which are still active until now and which apply murabahah financing. The analysis was conducted by comparing the implementation of accounting treatment on murabahah financing transactions with PSAK 102. The results showed that the accounting treatment of sharia cooperatives in Aceh Besar in terms of recognition and measurement was not fully following PSAK 102, while the accounting treatment on the presentation and disclosure side was following PSAK 102.

PENGARUH SIKAP, NORMA SUBJEKTIF, KONTROL PERILAKU, MOTIVASI SPIRITUAL TERHADAP MINAT MAHASISWA AKUNTANSI DALAM MEMILIH KONSENTRASI AKUNTANSISYARIAHDI FAKULTAS EKONOMI UNIVERSITAS SYIAH KUALA Islamylia Islamylia; Evi Mutia
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 examine the effect of attitudes, subjective norms, behavioral control and intention spiritual motivation towards students majoring in accounting in selecting accounting concentration di faculty sharia economy. 2011 – 2013 population who have chosen and take sharia accounting faculty university syiahkuala randomly selected number 59. Collection of data and information needed in the study conducted by the research field. The data used are primary data obtained directly from the subject of research in the form of a questionnaire. Testing the influence of the independent variable on the dependent variable is done by using a multiple regression model by using SPSS software version 21.0.The results showed that either partially or simultaneously, the four variables subjective norms, behavioral control and spiritual motivational effect on students intention sharia accounting role in choosing a concertration in student service branch in 2011, 2012 and 2013. Keywords :attitudes, subjective norms, behavioral control, spiritual motivation and intention

PERBANDINGAN TINGKAT KESEHATAN BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH MENGGUNAKAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, DAN CAPITAL) Zara Zettyra R. D; Evi Mutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this study was to see a comparison of the health levels of conventional commercial banks and Islamic commercial banks using the RGEC method in the 2014-2017 period. The sample of this study were 30 conventional commercial banks and 11 sharia commercial banks. The assessment used uses the RGEC method (Risk Profile, Good Corporate Governance, Earnings, Capital) Risk Profile seen through the NPL and NPF indicators for conventional commercial banks while Islamic banks use LDR and FDR. Corporate governance is measured through Self Assessment. Earnings are measured through ROA and NIM indicators. Capital is measured based on the CAR indicator. Testing the hypothesis in this study using the Independent T-Test and Mann-Wnithey Test samples. The results of this study indicate that there is a difference between conventional commercial banks and Islamic commercial banks seen from the ratio of NPL, LDR, and ROA. While the ratio of GCG, NIM, and CAR does not have a significant difference between conventional commercial banks and Islamic commercial banks.

PENGARUH TRANSPARANSI KEUANGAN PENGELOLAAN ZAKAT, DAN SIKAP BADAN AMIL ZAKAT TERHADAP TINGKAT KEPUASAN MUZAKI DALAM MEMBAYAR ZAKAT DI BAITUL MAAL PROVINSI ACEH (STUDI KASUS : BAITUL MAL ACEH) Zulfikar Riza Hariz Pohan; Evi Mutia
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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The purpose of this study was to determine how the effect of transparency of financial reporting, Attitude of Amil Zakah for management of zakat towards the level of trust muzaki. (Case studies on Baitul Mal Aceh). This is study used based on purposive methode, sample of 78 Muzaki in Banda Aceh. The research type used is hypothesis testing research. The data was collected by using questionnaire. The questionnaire were delivered to every Muzaki as sample. The analytical method used is multiple regression analysis with SPSS version 23. The results of this study indicate that; First there is a significant influence on the level of transparency of financial and amil Zakah attitude statements muzakki trust. Secondly, there is a significant influence on the level of Transparency for muzaki who pay zakah. And, very Influence in Amil Zakah Attitude for muzaki trust.

DYNAMIC CAPABILITY THEORY: PERSPEKTIF AKUNTANSI Evayani Evayani; Evi Mutia; Muhammad Saleh; Syarifah Rahmawati
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 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.v7i2.21770

Dynamic capabilities are described as a company's ability to change, and given the changing environment. The dynamic capabilities perspective is in its efforts to explain competitive advantage in a dynamic environment. Currently, dynamic capabilities have been implemented in various aspects, including, marketing, production, resources, and also accounting. The purpose of this study is to provide an overview of the application of Dynamic Capability Theory, viewed from an accounting perspective. This research method is descriptive analysis. The analysis, found that dynamic capability theory, through an accounting perspective, is related to the fields of sharia accounting, government accounting, accounting information systems, financial accounting and corporate governance. The analysis carried out descriptively is a limitation of this study. Therefore, it is recommended that in the future, it can be done by interviewing stakeholders.

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