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Evi Mutia
Fakultas Ekonomi Universitas Syiah Kuala
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science 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 TEKNOLOGI DAN GOOD CORPORATE GOVERNANCE TERHADAP EFISIENSI PENGELOLAAN ZAKAT DI PROVINSI ACEH Nahri, Arifin; Mutia, Evi
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.v9i4.29885

Abstract

This research investigates how technology and Good Corporate Governance (GCG) impact the efficiency of zakat management in Aceh Province. GCG is measured through factors like board size and the presence of professionals on the board. Using a quantitative approach, this study analyzed secondary data from the Baitul Mal Directory, accessible via the Baitul Mal Aceh website, for the period 2016 to 2020. A convenience sampling method was adopted for sample selection, and multiple linear regression analysis was applied to assess the data. The findings show that board size, technology, and the expertise of board professionals all have a significant effect on zakat management efficiency. This suggests that optimizing governance structures and leveraging technology could enhance the efficiency of zakat management processes. The study offers valuable insights for policymakers and zakat institutions, especially in regions similar to Aceh, by highlighting the importance of governance and technology in increasing the accountability and effectiveness of zakat distribution.
PENGARUH ISLAMIC CORPORATE GOVERNANCE TERHADAP KECURANGAN PADA PERBANKAN SYARIAH DI INDONESIA Putri, Rahmawati; Iskandar, Devan; Mutia, Evi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 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.v8i3.28338

Abstract

This study aims to examine the influence of Islamic corporate governance on fraud in Islamic banks in Indonesia. The population of this study is all Islamic banking in Indonesia in 2016-2020. The sampling technique in this study uses a purposive sampling method with the criteria of the company publishing a complete compliance report on the website of each Islamic bank. 10 Islamic banks become the research sample. This research is quantitative research with a multiple linear regression analysis method. The results of this study indicate that Islamic corporate governance, proxied by the duties and responsibilities of the board of directors, affects fraud in Islamic banking in Indonesia, while the implementation of the duties and responsibilities of the Sharia Supervisory Board has no effect on fraud in Islamic banking in Indonesia. These results contribute valuable insights to the understanding of how Islamic corporate governance can serve as a potent tool in mitigating fraudulent activities within the Islamic banking industry. Moreover, the findings have implications for regulatory bodies and stakeholders aiming to enhance the effectiveness of Islamic banking regulations and governance frameworks, ultimately fortifying the integrity and trustworthiness of Islamic financial institutions.
DYNAMIC CAPABILITY THEORY: PERSPEKTIF AKUNTANSI Evayani, Evayani; Mutia, Evi; Saleh, Muhammad; Rahmawati, Syarifah
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

Abstract

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.
EFEKTIFITAS PENGELOLAAN ZAKAT DI BAITUL MAL BENER MERIAH Bengi, Yuni Simah; Mutia, Evi; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 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.v7i1.21219

Abstract

This research had a purpose to evaluate Baitul mal regulation in bener meriah. It is used both primary data such as interview with narasumber they are the staff of Baitul maal in bener meriah and documentary data in the Baitul mal bener meriah and secondary data such as financial data in Baitul mal bener meriah. The purpose of this research is to know how the Baitul mal in bener meriah doing the activity and operasional and is it follow the regulation that government state. It is a qualitative research with interactive analysis method such as collecting data, reducting data, verivication data and got the result to examine the problem. This research had a result such as The level of effectiveness in distributing zakat funds for 5 years is in the Very Ineffective category (ACR20%). The level of effectiveness of the distribution of zakat funds for 5 years is in the Very Ineffective category (ACR20%) and The effectiveness of zakat management starts from the Management of Biatu Mall, Bener Meriah Regency, which distributes zakat once a year, but if there is a situation of urgency, the distribution of zakat funds can be carried out before the due date for the distribution of zakat funds.
PERBANDINGAN RISIKO OBLIGASI SYARIAH DAN KONVENSIONAL DI INDONESIA Mutia, Evi; Tamliqa, Heri; Fadhlia, Wida; Suparno, Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Islamic and conventional bonds are two kinds of financial instruments that share in the Indonesian capital market. Islamic Bond (Sukuk) is bonds that the implementation based on the principles of Islamic law. Sukuk is not like other interest-based securities, but in conventional bond yields received one of them in the form of interest. The conventional bonds are based on debt instrument while the Sukuk financing is based on the equity method. The aim of this research is the comparative analysis of risk between sukuk and conventional bond in Indonesia by using model calculations Value at Risk (VaR) framework for the period 2010-2014. This study used various methods on analyze the data. The result indicates that there is a significant performance difference between Bonds and sukuk based on Yield toMaturity. YTM of sukuk is greater than conventional bonds. When compared risk with conventional bonds the sukuk stands better in these sensitivity measures and sukuk have a lower level of risk than conventional bonds.
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.
ANALISIS MANAJEMEN RISIKO PEMBIAYAAN PADA PT. LKM MAHIRAH MUAMALAH SYARIAH KOTA BANDA ACEH Husna, Hittatun; Mutia, Evi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyze the implementation of financing risk management at PT. LKM Mahirah Muamalah Syariah of Banda Aceh City. This research using a qualitative descriptive methode. The data used are primary data using interview, observation and documentation techniques. The results of this study indicate that the implementation of financing risk management at PT. LKM Mahirah Muamalah Syariah has been implemented well. This is evidenced by the theory and its application in accordance with the rules stipulated by the Financial Services Authority Regulation (PJOK). The four stages in financing risk management, namely the identification, measurement, monitoring and risk control stages are carried out very prudently. The implementation of financing risk management on credit risk, which is seen from the risk of problem financing, is concluded that it is well managed. This can be seen in the decrease in the percentage of the NPF ratio for each period, there is 2.90% in 2019 to 1.88% in 2020. The implementation of risk management in market risk is also concluded as good. It can be concluded that the two risks above do not have a major effect on PT. LKM Mahirah Muamalah Syariah
ANALISIS KESESUAIAN PENERAPAN STANDAR AKUNTANSI KEUANGAN SYARIAH UNTUK PEMBIAYAAN MURABAHAH DENGAN PSAK NOMOR 102 PADA LEMBAGA KEUANGAN MIKRO SYARIAH DI ACEH BESAR Maghfirah, Nurlaili; Mutia, Evi; 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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Abstract

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.
PERBANDINGAN TINGKAT KESEHATAN BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH MENGGUNAKAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, DAN CAPITAL) Zettyra R. D, Zara; Mutia, Evi
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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Abstract

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.
Co-Authors Ade Irma Suryani Adnan Adnan Azuddin Yakob, Noor Bambang Bambang Bengi, Yuni Simah BZ, Fazli Syam Chenny Seftarita Cut Afrianandra Cut Afrianandra, Cut Devi Andriani Dinaroe Dinaroe Evayani, Evayani Farid Farid, Farid Fitri, Meutia Halimatussakdiah Halimatussakdiah Heri Tamliqa Hittatun Husna Husna, Hittatun Indra Mulya Iskandar, Devan Iskandarsyah Madjid, Iskandarsyah islamylia islamylia, islamylia Jhon Andra Asmara Maghfirah, Nurlaili Meutia Fitri Muhammad Fadhil Muhammad Fadhil Muhammad Saleh Musfirah, Nastha Musfirah, Nastha Nahri, Arifin Nizam, Ahmad Pohan, Zulfikar Riza Hariz Putri, Rahmawati Rahmawati, Syarifah Rahmawaty Rahmawaty Rahmawaty, Rahmawaty Raimuna, Rosi Ratna Mulyany, Ratna Suparno Suparno Suparno Suparno Tamliqa, Heri Wida Fadhlia Yuni Simah Bengi Zettyra R. D, Zara Zuraida Zuraida