Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

9.291

P-Index

This Author published in this journals

All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JOURNAL OF APPLIED BUSINESS ADMINISTRATION Journal of Management and Business Innovations Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Samudra Ekonomika Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) JURNAL MANAJEMEN AKUNTANSI (JUMSI) Global Science Society Glosains: Jurnal Sains Global Indonesia International Journal of Educational Review, Law And Social Sciences (IJERLAS) Proceeding International Seminar of Islamic Studies Jurnal Transformasi Administrasi Jurnal Pengabdian Masyarakat Bestari (JPMB) Mumtaz : Jurnal Ekonomi dan Bisnis Islam Journal Research of Economics and Bussiness JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Jurnal Mahasiswa Akuntansi Samudra Jurnal Manajemen Riset Inovasi Jurnal Akuntansi dan Keuangan West Science International Journal of Trends in Accounting Research International Journal of Economic, Technology and Social Sciences (Injects) Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi JIMEKA

Azhar, Iqlima

Universitas Samudra

Author-ID : 3475328

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 77 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

pengaruh Change In Auditor, Efektivitas Pengawasan audit dan Tekanan Eksternal terhadap Financial Statement Fraud (Studi pada Sektor Perindustrian yang terdaftar di BEI) Indah Permata Sari; Riny Chandra; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 5 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Studi ini bertujuan untuk membahas pengaruh change in auditor, efektivitas pengawasan audit dan tekanan eksternal terhadap financial statement fraud (studi pada Sektor Perindustrian yang terdaftar di BEI). Penelitian ini dilakukan pada Perusahaan Sektor Perindustrian yang terdaftar di Bursa Efek Indonesia (BEI) menggunakan data sekunder yang didapat dari laporan keuangan perusahaan yang telah dipublikasi. Metode analisis data yang digunakan yaitu regresi linier berganda dan menggunakan alat bantu statistik yaitu software SPSS (Statistical Product And Service Solutions). Hasil studi menunjukan bahwa Change in auditor tidak berpengaruh signifikan terhadap financial statement fraud, efektivitas pengawasan audit tidak berpengaruh signifikan terhadap financial statement fraud, tekanan eksternal berpengaruh signifikan terhadap financial statement fraud, dan Change in auditor, efektivitas pengawasan audit dan tekanan eksternal secara simultan berpengaruh signifikan terhadap financial statement fraud.

DETERMINAN BUDGETARY SLACK (Pada Pemerintah Kota Langsa) Indriani; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 6 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.599 KB)

This study aims to determine the Determinants of Budgetary Slack (In Langsa City Government). The research sample is all SKPK Langsa City. The data analysis method used in this research is multiple linear regression. Classical assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test. The hypothesis test consists of t test, f test, and coefficient of determination test. The results of this study indicate that (1) role ambiguity has no significant effect on budgetary slack, (2) self-esteem has a significant effect on budgetary slack, (3) budgetary participation has a significant effect on budgetary slack.

PENGARUH KARAKTERISTIK PEMERINTAH DAERAH, HASIL PEMERIKSAAN AUDIT DAN PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KOTA LANGSA Safira Amalia; Nurlina; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 6 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

This study aims to determine the characteristics of local government, audit results and local revenue on the financial performance of the local government of Langsa City. The population and research sample are the financial statements of Langsa City for the years 2006-2020 contained in the Langsa City BPKD. The results of this study partially show that the characteristics of local governments have a significant value of 0.739 > 0.05. The results show that there is no significant effect on the financial performance of local governments. The results of the audit have a significant value of 0.367 > 0.05. The results show that there is no significant effect on the government's financial performance. region, and local revenue has a significant value of 0.058 > 0.05. The results show that it has no significant effect on the financial performance of local governments. Simultaneous research results show that the characteristics of local government, audit results, and local revenue have an effect of 40.8% on the financial performance of local governments.

PENGARUH PEMAHAMAN REGULASI, SISTEM INFORMASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP MANAJEMEN ASET PADA SKPK KOTA LANGSA Jefry Eka Prayogi Jefry; Iqlima Azhar; Muhammad Rizqi Zati
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 6 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Abstract This study aims to determine the effect of Regulatory Understanding, Information Systems and Competency of Human Resources on Asset Management in the City Work Unit (SKPK) of Langsa City. Data analysis was performed using SPSS (Statistical Package for Social Science) version 25.0. Data collection is done through primary data and secondary data. Determination of the sample used in this study is the census method with a total sample of 60 people. The equation model analyzed is multiple linear regression and hypothesis testing. The results of the study show that (1) Understanding of Regulations, Information Systems and Human Resource Competencies simultaneously affect asset management (2) Understanding of Regulations has an effect on Asset Management (3) Information systems have no effect on Asset Management (4) Competence of Human Resources has an effect on to Asset Management. Keywords : Regulatory Understanding, Information Systems, Human Resource Competence, Asset Management

PENGARUH DEWAN KOMISARIS INDEPENDEN KOMPLEKSITAS PERUSAHAAN DAN KONVERGENSI IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BEI Renzy Octa Riwanti Renzy; Meutia Dewi; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 2 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

This study aims to determine the effect of independent commissioners, company complexity and IFRS convergence on audit fees at Property and Real Estate companies listed on the Indonesian Stock Exchange (IDX). By using the purposive sampling method, a sample of 6 companies can be obtained. The data analysis method used is the classical assumption test such as normality test, multicollinearity test, heteroscedasticity test and autocorrelation test and hypothesis testing such as multiple linear regression test, t test, F test, and R2 test using SPSS as an analytical tool. The results of the multiple linear regression equation Y= 15,679-0.676X1+0.170X2-0.036X3. The constant of 15,679 is the value of the audit fee at the Property and Real Estate company which is constant (fixed), the regression coefficient of the independent board of commissioners variable, and the IFRS convergence is negative for the audit fee, while the complexity of the company is positive for the audit fee. Partially, independent board of commissioners, company complexity and IFRS convergence have no significant effect on audit fees. And simultaneously independent board of commissioners, company complexity and IFRS convergence show no significant effect on audit fees. From the coefficient of determination test results obtained a value of 22.1% while the remaining 77.9% is influenced by other variables not included in this study.

PENGARUH PARTISIPASI ANGGARAN DAN AMBIGUITAS PERAN TERHADAP SENJANGAN ANGGARAN DENGAN VARIABEL ASIMETRI INFORMASI SEBAGAI PEMODERASI Muhammad andriansyah; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 3 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.287 KB)

Anggaran ialah hal yang mendasar bagi suatu organisasi/instansi untuk dapat menjalankan kegiatan operasional organisasi/instansi tersebut. Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran dan ambiguitas peran pada senjangan anggaran dengan dimoderasi oleh asimetri informasi. Pemilihan sampel diambil dengan menggunakan metode stratified sampling yaitu 30 SKPK yang termasuk dalam leading sector. Pengumpulan data dilakukan dengan membagikan kuesioner kepada 90 responden. Data yang diperoleh dianalisis dengan menggunakan teknik analisis PLS (Partial Least Square) . Model persamaan yang dianalasis adalah outer model,inner model dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa (1) Partisipasi Anggaran berpengaruh terhadap Senjangan Anggaran, (2) Ambiguitas Peran tidak berpengaruh terhadap Senjangan Anggaran, (3) Asimetri Informasi berpengaruh terhadap Senjangan Anggaran, (4) Partisipasi Anggaran tidak dapat memoderasi Asimetri Indormasi terhadap Senjangan Anggaran, (5) Ambugitas peran tidak dapat memoderasi Asimetri Informasi terhadap Senjangan Anggaran

DETERMINAN KEPUTUSAN PENGAMBILAN KREDIT (Studi Kasus pada Nasabah KPR Subsidi Bank Aceh Syariah Cabang Langsa) Syarifah Nanda; Iqlima Azhar; Dewi Rosa Indah
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 5 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

This study aims to determine the effect of service quality, procedures and regulatory understanding on credit decisions (a case study on subsidized mortgage customers at Bank Aceh Syariah Langsa Branch). The population of this research is customers who take subsidized mortgage housing at Bank Aceh Syariah Langsa City as many as 153 people. The sampling technique used purposive sampling method and in determining the sample used the Slovin formula. Data collection was done by distributing questionnaires to 60 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Science) version 24. The research method used was quantitative research and analyzed using multiple linear regression. The results of this study indicate that service quality has a significant effect on credit decisions at Bank Aceh Syariah. Procedures have a significant effect on credit decisions at Bank Aceh Syariah. Understanding of regulations has a significant effect on credit decisions at Bank Aceh Syariah. Service quality, procedures and understanding of regulations have a significant effect on credit decisions at Bank Aceh Syariah. The result of the coefficient of determination test is the Adjusted R Square value of 0.742. That is, the variables of Service Quality, Procedure, and Regulatory Understanding simultaneously have a significant effect on Credit Decision Making by 74%, while the remaining 26% are influenced by other variables outside this research model.

DETERMINAN KREDIT MACET PADA BUMK DI KECAMATAN KUTAPANJANG KABUPATEN GAYO LUES Riska Armaya -; Iqlima Azhar; Nasrul kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 5 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

This study aims to determine the factors that affect bad loans at BUMK in Kutapanjang District, Gayo Lues Regency. The population of this research is the recipients of the BUMK savings and loan funds in the Kutapanjang sub-district. The sampling technique used purposive sampling method. Data collection was done by distributing questionnaires to 64 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Science). The research method used is a quantitative method. The results of this study indicate that business conditions have a positive and significant effect on BUMK bad loans, community income has a positive and significant effect on BUMK bad loans and community character has a positive and significant effect on BUMK bad loans in Kutapanjang District, Gayo Lues Regency. Based on the experience of researchers in this research process, there are several limitations in this study such as the number of research respondents who are not many so that they are still not sufficient to answer the actual situation and when collecting information and data through questionnaires there are some people who do not want to fill out the questionnaire. Then for further researchers it is recommended to add a few more variables such as the community's ability to manage the business, the firmness of the BUMK management

ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 16 TENTANG ASET TETAP PADA PT. PERKEBUNAN NUSANTARA I (PERSERO) LANGSA Inge Tasya Lonita; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 6 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

The research was conducted with the aim of knowing the accounting treatment of assets in accordance with PSAK No. 16, with the suitability of accounting for fixed assets at PT. Perkebunan Nusantara I (PERSERO) Langsa. The type of research used is qualitative. Sources of data used are primary and secondary data, and data collection methods obtained by using library research methods, interview methods, and documentation methods. The data analysis method used is a comparative descriptive analysis method. The results of this study indicate that in carrying out the accounting treatment of fixed assets PT. Perkebunan Nusantara I (PERSERO) Langsa it is not in accordance with from PSAK No. 16. The discrepancy regarding: the grouping of immature plantations (TBM) into fixed assets resulted in the value of fixed assets is not fair at PT. Perkebunan Nusantara I (PERSERO) Langsa. In addition, that causes the financial statements to be less reliable and relevant. The limitation of this study is that the authors only take to indicators of fixed asset accounting treatment, namely recognition and depreciation only. Given these limitations, the researches provides suggestions to further researches to expand research by adding indicators of fixed asset accounting measures such as measurement and disclosure.

PENGARUH AUDIT TENURE DAN PENERAPAN IFRS TERHADAP KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN DENGAN AUDIT REPORT LAG SEBAGAI PEMEDIASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Zuchrina Masyitah -; Tuti Meutia; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 5 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

This study aims to determine the effect of Audit Tenure and IFRS Implementation on Delay in Submission of Financial Statements with Audit Report Lag as Mediator. The annual report data of manufacturing sector companies listed on the Indonesia Stock Exchange for the 2011-2020 period is used as a sample in this study. This study uses purposive sampling technique in sampling so that a sample of 23 companies that meet the criteria are obtained. The research method used in this study is the binary logistic regression method, path analysis, and Sobel test which is assisted by using the SPSS application in carrying out data analysis techniques. The results in this study indicate that audit tenure has no effect on audit report lag, while the application of IFRS has an effect on audit report lag. The results also show that audit report lag affects the delay in submitting financial statements. In addition, audit tenure and the application of IFRS do not affect the delay in submitting financial statements. The results also show that audit tenure has no effect on delays in submitting financial reports through audit report lag, while the application of IFRS affects delays in submitting financial reports through audit report lag. The limitations of the study are that the dependent variable in this study is only seen in the categories of not being on time (late) and on time; Then, the object of research is a company that has experienced delays in submitting its financial statements, so there are several companies whose data are incomplete. Suggestions to further researchers, are expected to expand this research by adding other variables that have an influence, it is expected to use samples with companies from other sectors besides the manufacturing sector, then can use comparisons with samples of companies that experience delays and companies that have never experienced delays.

Co-Authors -, Athika Nuraliza Hanuma Afrah Junita Agustina Agustina Nurul Fajriah Ainul Yusna Harahap Aldi Septian Putra Anisa Asnidar Asnidar Asnita Juliana Tampubolon Atika Ulfani Ayu Rohanda Br. Sinuraya, Novita Ria Deri Zulfitrah Dewi Rosa Indah Dhamayanti Fajriah, Agustina Nurul Fitri Mulya Sari Gultom, Yuliana Gusliandi, Farhan Hidayana, Hidayana Indah Permata Sari Indi Yunita Indriani Inge Tasya Lonita Irmayani, Ade Irwan Sanusi Jefry Eka Prayogi Jefry Kesuma Puja Lestari Khairul Aswadi Khan, Silvia Frastika Lause, Vinna Syndi Lia, Rauzahlia Lubis, Nasrul Kahfi Malisa Malisa Maulana Rahman Mayang Priska Anggraini Meutia Dewi Mohamad Handi Khalifah Muetia, Tuti Muhammad andriansyah Muhammad Reza Syahfahlevi Muhammad Rizqi Zati, Muhammad Rizqi Muhammad Salman Muhammad Salman Murni, Mayang Nadiatul Aqsa Novia Veronika Nur Ismanidar Nur Saidah NURHALIMAH Nurismanidar Nurjanah, Siti Nurjannah Nurlina Nurlina Nurlina Nurlina Nurliza Lubis Putri Ratu Ayu Siahaan Rahmi Meutia Renzy Octa Riwanti Renzy Reza Aulia Hasibuan Reza Juliansyah Riny Chandra Riska Armaya - Rizka Rizka Rosmaiti, Rosmaiti Safira Amalia Safuridar Salman Sandi, Paradilla Saparuddin sariati Silvia Frastika Khan Sirait, Agman Suwamunandar Sri Wahyuni Syahputri, Farda Syardiansah, Syardiansah Syarifah Nanda Syawaluddin Syawaluddin Tengku Putri Lindung Bulan Tuti Meutia Yenni Samri Juliati Nasution Yuli Lestari Yulianda, Devia Zuchrina Masyitah - Zulida, Evi Zulyatami Lestari

Title

Found 77 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 77 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 77 Documents
Search