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All Journal Journal of Accounting Auditing and Business Jurnal Akuntansi JIMEKA
M. Rizal Yahya
Fakultas Ekonomi Universitas Syiah Kuala
Economics, Econometrics & Finance Social Sciences Other

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DETECTING OF INDICATION FINANCIAL STATEMENT FRAUD Darma, Jamaludin; Yahya, M. Rizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 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.v8i2.21075

Abstract

This study aims to determine the percentage of manufacturing companies categorized as manipulators, non-manipulators, or gray companies from 2016 to 2020. This study uses the Beneish M-Score index ratio as a data analysis technique. The population comprises 198 manufacturing companies listed on the IDX during that period, with a final sample size of 90 companies. Simple random sampling is used for the research sample. The findings reveal the following percentages for each category: In 2016, manipulators accounted for 19.05%, non-manipulators for 80.95%, and there were no gray companies. In 2017, manipulators constituted 42.86%, non-manipulators 57.14%, with no gray companies. For 2018, manipulators were 47.62%, non-manipulators 52.38%, and no gray companies. In 2019, manipulators were 26.19%, non-manipulators 73.81%, and no gray companies. Finally, in 2020, manipulators accounted for 30.95%, non-manipulators for 66.67%, and gray companies for 2.38% of the sample. These findings provide valuable insights into the distribution of manipulator, non-manipulator, and gray companies within the manufacturing sector over the specified five-year period.
PENGARUH KEPEMIMPINAN, FOKUS PADA PELANGGAN, MANAJEMEN SUMBER DAYA MANUSIA, DAN PENGENDALIAN DAN PROSES MONITORING BERKUALITAS TERHADAP KINERJA KEUANGAN (STUDI PADA UMKM DI KOTA BANDA ACEH) Izar, Sahibul; Yahya, M. Rizal
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.v7i1.21056

Abstract

The purpose of this study was to determine the effect of leadership, customer focus, human resource management and quality control and monitoring processes on financial performance. This research uses simple random sampling method. the sample in this study amounted to 80 samples. The data source used is primary data obtained by distributing questionnaires. The results showed that leadership, customer focus, human resources management, and quality control and monitoring processes had a positive and significant impact on the financial performance of SMEs in Banda Aceh City.
PENGARUH PERSPEKTIF PEMBELAJARAN DAN PERTUMBUHAN TERHADAP KINERJA PERUSAHAAN DENGAN PENDEKATAN BALANCED SCORECARD (STUDI KASUS PT PERMATA HIJAU PALM OLEO KIM II) Soeseny, Rury Erna; Yahya, M. Rizal; Haridhi, Musfiari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to determine the ability of employees; information system capabilities; motivation, empowerment, and alignment; and learning and growth perspectives have an effect on company performance using theapproach balanced scorecard. This research uses descriptive quantitative research. The results showed that the abilities of the employees; information system capabilities; motivation, empowerment, and alignment; and learning and growth perspectives have an effect on company performance using theapproach balanced scorecard.
THE EFFECT OF ENVIRONMENT CONTROL, RISK ASSESSMENT AND MONITORING ON THE PREVENTION OF FRAUD (A SURVEY AT DINAS PENDIDIKAN ACEH PROVINCE) Kahar, Muyassir; Yahya, M. Rizal
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 research is to examine the effect of environment control, risk assessment, and monitoring on the prevention of fraud at Dinas Pendidikan Aceh Province. The population of this research is all employees at Dinas Pendidikan Aceh Province which totaling 337 employees ( respondents). The sample method that will be used for this study is simple random sampling. Data collection techniques were conducted with questionnaires. The results of this research shown that simultaneously and partially, the environment control, risk assessment, and monitoring affected on the prevention of fraud at Dinas Pendidikan Aceh Province.
PENGARUH PEMANFAATAN TEKNOLOGI, KOMPETENSI SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN SKPA PROVINSI ACEH Pratama, Rian Rezky; Yahya, M. Rizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the influence of The Use of Information Technology (PT), Human Resources Competence (SDM) and Organizational Commitment (KO) on the Quality of the financial statements (KLK). The population in this study is SKPA of Aceh Province. The sampling technique used is simple random sampling. This study uses primary data which obtained through the questionnaire results. The data were colleccted 63 questionnaires from 35 SKPA. Data were processed using SPSS version 22 and analyzed using multiple linear regression, F-Test, and t-test. The results show that simultaneously, The Use of Information Technology (PT), Human Resources Competence (SDM) and Organizational Commitment (KO) affect the Quality of the financial statements (KLK). Partially, each independent variable affect Quality of the financial statements.
PENGARUH MANAGEMENT CHANGE, FINANCIAL DISTRESS, UKURAN PERUSAHAAN KLIEN, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING Aini, Nurul; Yahya, M. Rizal
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 research examines the effect of management change, financial distress, clients size, and audit opinion on auditor switching. The population in this research are the banking companies listed in Indonesia Stock Exchange for year of 2010-2015. The samples in this study using purposive sampling method, the number of obsevations of a sample of 84 studies. The data analysis technique used is logistic regression analysis.The result of this reasearch show that management change, financial distress, clients size and opinion audit have effect on auditor switching. Partially the research show that (1) Management change significantly influences on auditor switching, (2) financial distress do not affects on auditor switching, (3) clients size significantly influences on auditor switching, and (3) audit opinion significantly infleunces on auditor switching.
THE INFLUENCE OF PROFESSIONALISM, JOB SATISFACTION, AND PROFESSION ETHIC OF AUDITOR ON AUDIT QUALITY OF FINANCIAL REPORT (A STUDY ON AUDITOR WORKED IN PUBLIC ACCOUNTING FIRM AT BANDA ACEH AND MEDAN CITIES) Nitty, Qorry; Yahya, M. Rizal
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 purposes of this study is to determine the influence of professionalism, job satisfaction, and profession ethic of auditors on audit quality of financial report at public accounting firm in Banda Aceh and Medan cities. The data used are secondary data from list of a names public accounting firm and the primary data in the form of respondent's answer from questionnaire data collection. This study taken non-probability sampling which was convenience sampling. The population are the auditors who worked at public accounting firm. This study used multiple linear regression analysis for the data analysis technique, in which the result showed that professionalism, and profession ethic simultaneously affect auditors on audit quality. Partially, only the job satisfaction of auditor does not influence audit quality.
PENGARUH PERSEPSI STANDAR AUDIT, POTENSI DIRI, MOTIVASI EKONOMI, DAN MOTIVASI KARIR TERHADAP PROFESI AUDITOR EKSTERNAL (STUDI PADA MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SYIAH KUALA BANDA ACEH) Auni, Dara; Yahya, M. Rizal
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

This studyaims to examine the influence of perception, potension, economic motivation and career motivation. The samples of this research are student accounting program of Syiah Kuala University and resulted 74 kuesioner. The Samplesare collected using simple random sampling method. Data were collected from student accounting program branch of 2012 and 2013, then data analyzed by multiple regression analysis. The results of this research show that (1) perception, potension, economic motivation and career motivation have influence for , external auditor profession.(2) perception influence for external auditor profession, (3) potension influence for external auditor profession, and (4) economic motivation influence for external auditor profession, (5) career motivation influence for external auditor profession.
PENGARUH KOMITMEN KEPALA DAERAH DAN PENGETAHUAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI PROVINSI ACEH Mahlil, Mahlil; Yahya, M. Rizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 2 (2017): Mei 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The study is aimed to explain the influence of head of local authority and accountancy knowledge regarding to the quality of financial report, in which, measurement in financial report includes reliability, relevancy, understandability and comparability. This study was conducted for Acehs representations of BPK-RI auditors who have audited financial reports of Aceh Government. The targeted population in the study was Acehs representations of BPK-RI auditors as many as 60 subjects. The type of data that used in the study was primary data taken through questionnaires that directly distributed to the subjects. Meanwhile, the hypothesis that used is tested by doubled linear regression analysis.As a result, through statistical testing and data tabulation via SPSS, it shows that the commitment of head of local authority and accountancy knowledge influenced to the quality of local government reports on finance in Aceh Province..Keywords: Head of local authority, accountancy knowlegde and quality of financial reports.
PENGARUH PELAKSANAAN ANGGARAN BELANJA MODAL DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KOTA BANDA ACEH Nurina, Nurina; Yahya, M. Rizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect of implementation of capital expenditure and adherence to laws and regulations on accountability performance of city agencies Banda Aceh. The research objective was to determine the effect of the implementation of the capital expenditure budget and compliance with laws and regulations to the accountability of the performance of city agencies Banda Aceh partial or collectively. The of this study was population treasurer of 30 working units in the city of Banda Aceh, which have 90 treasurer. Primary data were collected by distributing questionnaires. Data analysis used is multiple linear regression model. The results of the study can be explained that the implementation of the capital expenditure has positive influence on performance accountability of government agencies in Banda Aceh. Obedience to the laws and regulations has positive effect on performance accountability of government agencies in Banda Aceh. The correlation between the variable capital expenditure budget implementation and compliance with laws and regulations with the accountability of the performance of city agencies Banda Aceh is positive and relatively strong. The role of variable capital expenditure budget implementation and compliance with laws and regulations with the accountability of the performance of city agencies Banda Aceh is still more dominant than the other variables.Keywords The implementation of the capital budget, adherence to the rule of law, accountability of the performance of government agencies
Co-Authors Abi R. Azira Nasution Aini Nurul auliana putri, auliana Auni, Dara Batara, Gamal Darma, Jamaludin Izar, Sahibul Jalaluddin Jalaluddin Kahar, Muyassir Mahlil, Mahlil Musfiari Haridhi Nitty, Qorry Nurina Nurina Pratama, Rian Rezky Sihombing, Novri Hasian Soeseny, Rury Erna Yossi Diantimala